Unaudited Financial Results for Quarter and half year ended September 2026

(Subsidiary of Punjab National Bank) October 13, 2026 The Manager – Listing The Manager – Listing National Stock Exchange of India Ltd. BSE Limited Exchange Plaza Phiroze JeeJeebhoy Towers Bandra Kurla Complex Dalal Street Bandra (E), Mumbai -400051 Mumbai- 400 001 Scrip Code: PNBGILTS Scrip Code: 532366 Subject: Outcome of the Board Meeting held on October 13, 2026 Ref: Intimation pursuant to Regulation 30 read with Regulation 33 and Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘the Listing Regulations’) Dear Sir / Madam, It is hereby informed that the Board of Directors of PNB Gilts Limited (“the Company”) in its meeting held today i.e. October 13, 2026 commenced at 11:24 A.M.(IST) and concluded at 12:42 P.M.(IST) has, inter- alia, considered and approved the unaudited financial results (Standalone) of the Company for the quarter and half year ended September 30, 2026, on recommendation of the Audit Committee of the Board of Directors of the Company. Pursuant to Regulation 33 of the Listing Regulations, we enclose herewith a copy of such Unaudited Financial Results alongwith the Limited Review Report, issued by the Joint Statutory Auditors of the Company. The extract of results are also being published in newspapers as per the requirement of Listing Regulations. In addition to above, an “Investor Education Series – Understanding PNB Gilts Ltd.” is also enclosed for information of shareholders and general public, in accordance with the Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information formulated by the Company pursuant to Regulation 8 of SEBI (Prohibition of Insider Trading) Regulations, 2015. The aforesaid results, limited review report along with the Investor Education Series will be made available on the website of the Company i.e. www.pnbgilts.com. This is for your information and records. Thanking You. Yours truly, For PNB Gilts Ltd (Monika Kochar) Company Secretary & Compliance Officer Regd. Office : 5, Sansad Marg, New Delhi-110 001. Ph. : 23325759, 23325779 Website : www.pnbgilts.com E-mail : pnbgilts@pnbgilts.com CIN : L74899DL1996PLC077120 PNB GILTS LIMITED (CIN: L74899DLl996PLC077120) Regd. Oflice: 5, Sansad Marg, New Delhi - I IO0O! Ph: 23325759, 23325779 Fax 23325751, 23325763 E-Mail: pnbgi1ts@1inbgilts.com Website: www.pnbgilts.com Statement of unaudited financial results for the Quarter and 1-lalfyear ended 30th September, 2026 (Rs in Lacs) 3 months ended 6 months ended Year ended S.No. Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Reviewed) (Reviewed) (Reviewed) (Reviewed) (Reviewed) (Audited) Revenue from operations (i) Interest income 43,433.37 43,345.06 44,135.03 86,778.42 84,520.28 1,68,903.34 (ii) Dividend income 361 1.74 9.45 5.35 13. 16 I 8.35 (iii) Fees and commission income 194.58 285.99 196.12 480.57 464.75 954.47 Net gain on fair value changes (iv) /Realised & Unrealised) 1,823.20 52.46 1,665.79 {I) Total revenue from operations 43,631.56 45,455.99 44,340.60 87,316.80 86,663.98 1,69,876.16 (11) Other income 27.62 15.61 8.14 43.23 18.90 29.82 {111) Total income (1+11) 43,659.18 45,471.60 44,348.74 87,360.03 86,682.88 1,69,905.98 Expenses (i) Finance costs 34,2 I 6.45 33,076.20 34,510.64 67,292.65 66,944.57 1,3 I ,245.54 (ii) Fees and commission expense 715.61 766.04 623 07 1,481.66 I, 150.08 2,324.32 Net loss on fair value changes (iii) /Realised & Unrealised) 1,770.75 14,003.13 7,069.47 (iv) Employee benefit expense 452.61 349.85 252.76 802.46 1,399.04 2,612.02 Depreciation, amortization and (v) imn::iinnent 59.10 57. 16 60.94 I 16.27 116.36 277.38 (vi) Other expenses 438.85 403.79 278.82 842.64 I, 155.89 2,393.35 (IV) Total expenses 37,653.37 34,653.04 49,729.36 70,535.67 70,765.94 1,45,922.08 Profit/(loss) before exceptional {V) items and tax (III-IV) 6,005.80 10,818.56 (5,380.62) 16,824.36 15,916.94 23,983.90 Exceptional items (Income)/ (VI) Expense (17.77) (7 68) (56 71) (25.45) (60.06) (175 84) (VII) Prolit/(loss) before tax (V-VI) 6,023.57 10,826.24 (5,323.91) 16,849.81 15,977.00 24,159.74 Tax expense/(credit): (I) .CuITent tax (158 65) 3,895.58 2,229.64 3,736.92 5,612.33 5,218.45 (2) Deferred tax 1,698.60 (1,139.19) (3,018.25) 559.41 (1,107.10) 904.90 (3) Earlier year taxes 0.00 0.05 0.05 ( 125 16) {VIII) Total Tax Expense 1,539.95 2,756.44 (788.61) 4,296.39 4,505.23 5,998.19 Profit/ Loss for the period (VII- (IX) VIII) 4,483.62 8,069.80 (4,535.30) 12,553.42 11,471.77 18,161.55 (X) Other comprehensive income A.(i) Items that will 1101 be reclassified to nrofit or loss -Remeasurements of defined benefit nlan 8.48 (1.54) 17.91 6.94 16 02 101.72 (ii) Income tax relating to items that will not be reclassified to nroJ-il or loss (2. I 3) 0.39 (451) (175) (4 03) (25.60) Subtotal (A) 6.35 (I 15) 13.40 5. I 9 11.99 76.12 B (i) Items that will be reclassified - - - to nrofit or loss (ii) Income tax relating to items that will be reclassified to profit or loss - - - Subtotal (B) - . Other comprehensive income (A+B\ 6.35 (I.IS) 13.40 5.19 11.99 76.12 Total comprehensive income for the JJeriod (comJJrising JJl"Ofiti (loss) and other comprehensive income for the JJCriocl) (IX+ X) (XI) 4,489.96 8,068.65 (4,521.90) 12,558.61 11,483.76 18,237.67 (XII) Eamings per share * Basic (Rs.) 2.49 4.48 (2.52) 6.98 6.37 10.09 Diluted (Rs.) 2.49 4.48 (2.52) 6.98 6.37 10 09 *Earnings per share for three months/ six months ended are not annualised. NOTES I. The above financial results of the Company have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standards) rules, 2015 as amended by the Companies (Indian Accounting Standards), Rules 2026, prescribed under Section 133 of the Companies Act 2013 ('the Act') read with relevant rules issued thereunder and the other accounting principles generally accepted in India. Any application guidance/ clarifications/ directions issued by the RBI or other regulators arc implemented as and when they are issued/ applicable. 2. These results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 13th October, 2026. 3. In compliance with Regulation 33 of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time, limited review of financial results for the quarter and half year ended September 30, 2026 has been ca1Tied out by the joint statuto1y auditors of the Company, Mis. Raj 1-lar Gopal & Co., Chartered Accountants and Mis. K. Venkatachalam Aiyer & Co., Chaitered Accountants. 4. The linancial results have been prepared as per the format prescribed in Division Ill of Schedule 111 of the Companies Act, 2013 vide Minist1y 01· Corporate Affair (MCA) Notification dated October 11, 2018 as amended from time to time. 5. The Company operates only in one Business Segment i.e. "Facilitating Trading in Securities and other related ancilla1y Services". Hence, the Company does not have separate repo,table segments as per Ind AS 108-"Operating Segments". 6.Taxation Laws (Amendment) Ordinance 2019, dated 11th December, 2019 (came into force from September 20, 2019) provides an option to domestic companies to pay income tax at a concessional rate. The Company has elected to apply the concessional tax rate since FY 2019-20 and the taxes have been computed accordingly. 7. In compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company is required to submit to the Stock Exchange its financial results for the qumter ended 30th September, 2026. 8. Figures of the previous period have been regrouped, wherever considered necessary in order to make them comparable with those of the cunenl period. 9. The figures for the quarter ended September 30, 2026 are the balancing figures between reviewed figures in respect of the half year ended September 30, 202 [Showing first 8,000 characters — download PDF for full document]