Un-Audited Financial Results for the quarter ended June 30 2026

PUNCTUAL TRADING LIMITED 102, Floor - 10, Plot - 220, Maker Chamber VI, Jamnalal Bajaj Marg, Nariman Point, Mumbai, 400021 Tel. No.: 022 - 4962 2754 Email: punctualtradingltd@gmail.com CIN : L67120MH1986PLC039919 11" August 2026 The Secretary, BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai- 400001 Dear Sir/Madam, Sub: Integrated Filing (Financial) for the quarter ended June 30, 2026. Ref: Scrip Code 512461 This is to inform you that the Board of Directors at its meeting held today, i.e, on 11 August, 2026, inter alia, approved un-audited financial results of the company for the quarter ended June 30, 2026. Pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, read with BSE Circular No. 20250102-4 dated January 2, 2025, we are submitting herewith the Integrated Filing (Financial) for the quarter ended June 30, 2026. A. FINANCIAL RESULTS Considered and approved the unaudited Standalone Financial Statement for the Quarter ended June 30, 2026 together with the Limited Review report issued thereon by M/s. SVP & Associates, Chartered Accountants, Statutory Auditors B. STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC. Not Applicable. C. FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES Not Applicable. D. FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS Not applicable for this Quarter. Applicable only for half — yearly filing i.e, 2nd and 4th quarter). E. STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG-WITH ANNUAL AUDITED FINANCIAL RESULTS Not applicable for this Quarter. Applicable only for annual filing i.e, 4" quarter). PUNCTUAL TRADING LIMITED 102, Floor - 10, Plot - 220, Maker Chamber VI, Jamnalal Bajaj Marg, Nariman Point, Mumbai, 400021 Tel. No. : 022 - 4962 2754 Email: punctualtradingltd@gmail.com CIN : L67120MH1986PLC039919 F. The Copy of newspaper publication is enclosed. The meeting of the Board of Directors commenced at 16.30 p.m. and ended on 17:15 p.m. IST. Kindly acknowledge the receipt. Thanking You, Yours Faithfully, For PUNCTUAL TRADING LIMITED Deepak Ramchandra Pawar Whole Time Director DIN: 08088083 PUNCTUAL TRADING LIMITED 102, Floor - 10, Plot - 220, Maker Chamber VI, Jamnalal Bajaj Marg, Nariman Point, Mumbai - 400021 CIN : L67120MH1986PLC039919 Tel. No. : 022 — 4962 2754 Email: punctualtradingltd@gmail.com STATEMENT OF UNAUDITED FINANCIAL RESULT FOR THE QUARTER ENDED 30" JUNE, 2026 (Rs. in Lacs except per share data) Quarter Quarter Quarter | Year Ended Barialars: Ended Ended Ended | 31.03.2026 30.06.2026 | 31.03.2026 | 30.06.2025 | (Audited) (Unaudited) | *(Audited) | (Unaudited) 1. Net Sales/ncome from Operations 0.00 0.00 0.00 0.00 (2) Other Income 53.12 34.85 1,356.24 1,479.95 Total Income 5342 34.85 1,356.24 1,479.95 2. Expenditure 2. Employees cost 749 719 6.59 27.58 b. Listing Fees 096 0.81 0.81 325 c. Rates & Taxes 0.00 0.00 5.82 0.00 d. Legal & Professional Expenses 0.12 033 0.40 112 . Other expenditure 022 031 0.28 6.97 Total Expenses 8.49 8.64 13.90 38.92 3. Profit before Exceptional Items and tax (1-2) 44.63 26.21 1,342.34 1,441.03 4. Exceptional items 0.00 0.00 0.00 0.00 5. Profit (+)/ Loss () before tax (3-4) ) 44.63 26.21 1,342.34 1,441.03 6. Tax Expense a. Current Tax 0.00 (0.78) 281.33 278.98 b. Deferred Tax Expense 1161 772 (0.27) 26.29 c. Income Tax of Earlier Years 0.00 (18.63) (0.08) (18.71) 7. Net Profit (+)/ Loss (-) for the period/ year (5-6) 33.02 37.90 1,061.37 1,154.48 . Other Comprehensive Income (OCI) (a) Item that will not be classified to profit & loss (i) Equity Instruments through other Comprehensive Income (FVOCI) (22564) (133.41) 140.99 34.62 (ii) income tax effect on above 3.24 19.07 (25.12) 23.05 (b)ltems that will be reclassified to profit & Loss 0.00 0.00 0.00 0.00 Total Other Comprehensive Income (19.40) (114.33) 115.87 57.67 9. Total Comprehensive Income (after Tax) (7+8) 13.62 (76.44) 1,177.24_| 1,212.15 10. Paid-up equity share capital of Face Value * 10/- each 100.00 100.00 100.00 100.00 11. Other Equity 3,161.62 12. Earnings Per Share (in ) (Face Value of Rs 10/- each) (Basic & Diluted) (Not 330 379 106.14 115.45 Annualised) NOTE - 1) The above results were reviewed by the Audit Commitiee, and taken on record by the Board at its meeting held on 11" August, 2026. The Statutory Auditor has carried out Limited Review of the above results in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 2) The Company operates in single business segment and hence, the information pursuant to IND AS-108 is not applicable. 3) The Figures for the corresponding periods have been restated, Regrouped wherever necessary, to make them comparable. «4) The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full previous financial year| and the published year to date figures up to the third quarter for the previous financial year which were subjected to limited review by the statutory| auditors. Deepak Pawar Place : Mumbai Whole-time Director Date : 11.08.2026 DIN: 08088083 SVP & ASSOCIATES B-601, SERENITY, RAHEJA REFLECTIONS, THAKUR VILLAGE, KANDIVALI(EAST), CHARTERED ACCOUNTANTS MUMBAI-400101 Mobile: 09820047387 E-Mail : yksinghania@gmail.com INDEPENDEN REVIEW REPORT To The Board of Directors of PUNCTUAL TRADING LIMITED 1. We have reviewed the accompanying statement of unaudited financial results of PUNCTUAL TRADING LIMITED (the ‘Company’) for the quarter ended 30t June, 2026 attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 ('Listing Regulations’). This statement is the responsibility of the Company’s management and has been approved by the Board of Directors. Our responsibility is to express a conclusion on these financial results based on our review. ) We conducted our review of the statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 3. We draw your attention to the fact that the figures for the 3 months ended 31t March, 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures upto the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. Our conclusion is not modified in respect of this matter. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results read with the notes thereon prepared in accordance with applicable Indian Accounting Standards (Ind-AS) and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of the Listing Regulations read with Circulars issued from time to time, including the manner in which it is to be disclosed, or that it contains any material misstatement. For SVP & Associates Chartered Accountants ICAT FRN: 003838N Yogesh Kumar Singhania Partner Membership No.: 111473 Mumbai UDIN: 26\1\433FLFVDS 5020 11™ August, 2026 Head [Showing first 8,000 characters — download PDF for full document]