Please find attached Unaudited Financial Results for QE/HYE Sept 30, 2026

November 11, 2026 The Deputy Manager Dept. of Corp. Services BSE Limited P. J. Towers, Dalal Street Fort, Mumbai – 400 001 Ref: Scrip Code 505502 Sub: Submission of Unaudited Financial Results for Q2FY27 Respected Sir or Madam, With reference to the above and in compliance with Regulation 33(3) of SEBI LODR Regulations, 2015, we are enclosing with this letter, Provisional Financial Results (Un-audited) for the 2nd quarter ended on 30th Sept 2026 (Q-II) for the Financial Year ending on 31st March 2027 together with Cash Flow Statement, Statement of Assets & Liabilities as well as Limited Review Report by Statutory Auditors. The meeting was commenced at 16.15 Hrs. and concluded at 17.00 Hrs. This is for the information of Members. Thanking You, Yours Faithfully, For PS IT INFRASTRUCTURE & SERVICES LIMITED KAWARLAL KANHAIYALAL OJHA DIN: 07459363 MANAGING DIRECTOR Enclosed: a/a PS IT INFRASTRUCTURE & SERVICES LIMITED Regd. Office :Office no 308,B2B Agarwal Centre, Near Malad Industrial Estate, Kanchpada, Malad West, Mumbai -400064 CIN : L72900MH1982PLC027146, Email : psitinfra@gmail.com, Website : www.psitinfrastructure.com Statement of Unaudited Financial Results for the Quarter and Half Year ended 30th September 2026 ₹ in Lacs Preceding 3 Corresponding 3 Corresponding 6 Year to date Particulars 3 Months ended Months ended Months ended 6 Months ended Months ended figures as on 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Un-Audited Un-Audited Un-Audited Un-Audited Un-Audited Audited Income I Revenue from Operations - - -0.01 - 64.32 1 ,003.99 II Other Income/(Loss) 0.26 16.43 - 16.69 - 0.14 III Total Income (I+II) 0 .26 1 6.43 - 0.01 1 6.69 64.32 1,004.13 IV Expenses Purchases - 349.18 581.76 349.18 581.76 1 ,617.27 Increase/Decrease of Stock - -349.18 -581.76 -349.18 -446.17 - 489.43 Employees Benefit Expenses 0.80 0.60 2.98 1.40 4.55 11.64 Finance Costs 0.00 7.97 21.30 7.97 36.81 71.84 Depreciation & Amortization Expenses -0.00 0.00 0.00 - 0.00 0 .00 Other Expenses 10.86 8.80 1.41 19.66 7.38 14.21 Total Expenses (IV) 1 1.66 1 7.37 25.69 2 9.03 1 84.33 1,225.53 V Profit / (Loss) before Tax & Exceptional Items (III-IV) -11.39 -0.94 - 25.70 -12.33 -120.01 -221.40 VI Exceptional Items - - - - - - VII Profit / (Loss) before Tax (V-VI) -11.39 -0.94 - 25.70 -12.33 -120.01 -221.40 VIII Tax Expenses Current - - - - - - Deferred Tax - 30.21 30.21 - 55.73 Total Tax Expenses (VIII) - - 30.21 - 30.21 -55.73 IX Profit for the Period / Year from continuing operations (VII-VIII) -11.39 -0.94 4.51 -12.33 - 89.80 -165.67 X Other Comprehensive Income - - - - - - A. Items that will not be classified to Profit or Loss - - - - - - i) Premeasurements of the defined measurement plan - - - - - - ii) Income Tax relating to Items that will not be reclassified to Profit or Loss - - - - - - B. i) Items may be classified to Profit or Loss - - - - - - ii) Income Tax relating to Items that may be reclassified to Profit or Loss - - - - - - Total other Comprehensive Income (X) - - - - - - XI Total Comprehensive Income for the Period / Year (IX+X) -11.39 -0.94 4.51 -12.33 - 89.80 -165.67 XII Paid-up Equity Share Capital (Face Value of Re 10/- each) 5,376.00 5,376.00 5,376.00 5,376.00 5,376.00 5 ,376.00 XIII Other Equity - - - -2,168.64 -2,080.44 -2,156.31 XIV Earnings per Share (Face Value of Re 10/- each) a) Basic -0.02 -0.00 0.01 -0.02 -0.17 - 0.31 b) Diluted -0.02 -0.00 0.01 -0.02 -0.17 - 0.31 Notes : 1. As per Indian Accounting Standard (lndAS) 108 "Operating Segment", the Company's business falls within a single business segment viz. "Finance & Investments" and the company operates predominantly within India and accordingly there is no separate geographical segment requiring disclosure under Ind AS 108 - Operating Segments. 2. The Financial results for the quarter and period ended 30th September 2026 have been reviewed by the Audited Committee and thereafter approved and taken on record by the management of the company in their respective meetings held on 11th November 2026. 3. The financial results for the quarter and period ended 30th September 2026 has been prepared in accordance with the Companies (Indian Accounting Standards) Rules 2015, (Ind AS) prescribed under section 133 of the Companies Act 2013 as amended and other recognised accounting practices to the extent applicable. 4. The Statutory Auditors have reviewed these financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. 5. Figures for pervious quarter/year have been re-stated/re-classified / re grouped wherever consider necessary to make them comparable. 6. The Hon'ble National Company Law Tribunal (Mumbai Bench) by an order dated 29.04.2026 has suspended the power of the board of directors and appointed Mr Rajneesh Kumar Aggarwal as an Interim Resolution Professional who was later appointed as Resolution Professional in the 1st COC meeting held on 25th May 2026. Further Resolution Professional believes that company will be going concern. In view of order passed by the NCLT, all the powers of the Board of Directors and key managerial personnel ceased to have effect and is vested with Mr Rajneesh Lumar Aggarwal, the Resolution Professional. Accordingly, financial results of the company for the quarter ended June 30, 2026 were taken o record and authorised for issue to concerned authorities by the Resolution Professional. 7. Earning per share ('EPS') has been computed in accordance with the requirements of Ind AS 33, after considering the weighted average number of equity shares outstanding during the period, based on the face value of Rs 10 per equity share. For Ps IT Infrastructure & Services Limited Place : Mumbai Sd/- Sd/- Date : 11th November, 2026 Kawarlal K Ojha Rajneesh Kumar Aggarwal Suspended Managing Director Resolution Professional PS IT INFRASTRUCTURE & SERVICES LIMITED Statement of Assets & Liabilities (₹ In Lakhs) As At As At Particulars 30th Sept. 2026 30th Sept. 2025 Un-Audited Un-Audited ASSETS Non-Current Assets Property, Plant and Equipment - 0.02 Financial Assets Deferred Tax Assets 757.45 731.92 Other Non-Current l Assets 3.70 4.43 Total Non-Current Assets … 761.15 736.37 Current Assets Inventories 3,810.03 3,417.59 Financial Assets Trade Receivables 12.23 4.00 Cash & Cash Equivalents 3.88 0.04 Loans & Advances - 0.10 Current Tax Assets 15.01 15.22 Other Current Assets 651.50 1.50 Total Current Assets … 4,492.65 3,438.45 Total Assets ……….. 5,253.80 4,174.83 EQUITY & LIABILITIES Equity Equity Share Capital 5,376.00 5,376.00 Reserves & Surplus -2,168.64 -2,080.44 Total Equity … 3,207.36 3,295.56 LIABILITIES Non Current Liabilities Financial Liabilities Borrowings - - Total Non-Current Liabilities … - - Current Liabilities Financial Liabilities Trade Payables - 2.28 Borrowings 1,346.65 850.83 Other Financial Liabilities 24.97 1.82 Other Current Liabilities 674.82 24.12 Short Term Provisions - 0.21 Total Current Liabilities … 2,046.44 879.26 Total Liabilities ……….. 2,046.44 879.26 Total Equity & Liabilities ……….. 5,253.80 4,174.83 PS IT INFRASTRUCTURE & SERVICES LIMITED Statement of Cash Flow as at 30th September, 2026 ₹ In Lakhs As at 30th As at 30th Particulars Sept 2026 Sept 2025 A. Cash Flow from Operating Activities Net Profit before Tax and Extra-Ordinary Items -12.33 -120.01 Adjustments for Depreciation - 0.00 Operating profit before working Capital Changes -12.33 -120.01 Adjustments for Working Capital Changes Decrease/(Increase) Trade Receivable 1 .00 211.66 Decrease/(Increase) in Inventories -349.18 -446.17 Decrease/(Increase) in Other non Current Assets -650.00 - Increase/(Decrease) in Short-Term Borrowings 3 57.97 351.81 Increase/(Decrease) in Other financial liabilities 1 9.18 1.62 Increase/(Decrease) in Other Current Liabilities 637.15 0.99 Cash Generated from operations 3.79 -0.10 Adjustments for Taxation - - Net Cash From Operating Activities 3.79 -0.10 B. Cash Flow From Investing Activ [Showing first 8,000 characters — download PDF for full document]