Please find enclosed herewith unpublished financial results for the quarter ended 30.06.2026

Punjab Communcations Limited PCL/CS/16610 12th August, 2026 The Secretary The Bombay Stock Exchange Ltd, Phiroze Jeejeebhoy Towers, Dalai Street, Mumbai-400001 Fax:-022-22723121 Sub: Outcome of Board Meeting — Unaudited (Provisional) Financial Results for Quarter ended 30th June, 2026 Dear Sir, Pursuant to the Regulation 30 (6) read with Part A of Schedule III and Regulation 33 (3) of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we would like to inform you that the Unaudited Quarterly Financial Results of the Company for the Quarter ended 30th June, 2026 has been considered and approved by the Board of Directors in the 240th Board Meeting of the Company held on 12th August, 2026. The Meeting commenced at 4 p.m. and concluded at it) p.m. In this regard, please find enclosed herewith the following information/documents in the prescribed format as given below: 1. The Unaudited (Provisional) Financial Results of the Company for the Quarter ended 30th June, 2026. 2. The Limited Review Report on Unaudited Quarterly Financial Results as provided by our Statutory Auditors - M/s Charanjit Singh & Associates, Chartered Accountants. This is for your information & records please. Thanking you. Yours faithfully For Punjab Communications Ltd. (Company Secretary & Compliance Officer) Regd. Office : B-91, Phase VIII, Ind,. Area, S.A.S. Nagar Mohali (Punjab) - 160 071 India. Phone No.: +91-172-2237101 (4 Lines), +91-172-5022901 (4 Lines) E-mail:puncom@puncom.com CIN : L32202PB1981SGC004616 Website : www.puncom.com PUNJAB COMMUNICATIONS LIMITED Regd Office : B-91, Phase VIII, Industrial Area S A S Nagar (Mohali)-160071 PU ' (CIN:L32202PB1981SGC004616) (Web www puncom.com) UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE 2026 (f in Lacs) PART I Quarter Ended Year Ended Sr. 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Particulars (Unaudited) (Audited) (Unaudited) (Audited) 1 Revenue from operations 583.21 702.47 666 91 2,684 80 2 Other income 214.18 268.43 267 82 1.044.59 3 Total Revenue (1+2) 797.39 970.90 934.73 3,729.39 4 Expenses a) Cost of materials consumed 109.03 210.79 171.50 724.82 b) Purchases of Stock-in-Trade 204.74 132.23 426.08 c) Change in inventories of finished goods,Stock-in-Trade and work-in- progress (134.49) (43.42) (18.45) (39.54) d) Employee benefits expense 324.61 284.02 322.83 1,360.73 e) Finance costs 0.15 0.41 - 2.65 f) Depreciation and amortisation expense 7.59 5.73 4.26 21.04 ;.ti Other expenses 203.89 278.23 287.37 936.00 Total expenses (4) 510.79 940.50 899.74 3,431.79 5 Profit/(Loss) before exceptional items and tax (3-4) 286.60 30.40 34.99 297.60 6 Exceptional Items- Employees Expense . Please refer Note 5 - 7 Exceptional Items-Interest Income under OTS - - - 8 Profit/(Loss) before tax (5-6+7) 286.60 30.40 34.99 297.60 9 Tax Expense (a) Current Tax - (74.48) - (74.48) in) Deferred Tax - 74.48 - 74.48 10 Profit / (Loss) for the period from continuing operations (8.9) 286.60 30.40 34.99 297.60 11 Profit/(Loss) for the period 286.60 30.40 34.99 297.60 12 Other Comprehensive Income Items that will not be reclassified to profit or loss - (i) Re-measurement gains/(losses) on defined benefit obligations 12 67 (104 58) (20.80) (107.37) Other Comprehensive Income/(Expenses) 12 67 i104 58) 120.80. O07.37, 13 Total Comprehensive Income for the period (11+12) (Comprising Profit(Loss) and Other Comprehensive Income for the period) 299.27 (74.18) 14.19 190.22 14 Earnings per Equity Share (EPS) : (a) Basic 2.38 0.25 0.29 2.48 (b) Diluted 2.38 0.25 0.29 2.48 15 Paid up Equity Share Capital (Face value of the share is Rs 10/-) 1,202 36 1,202.36 1,202.36 1,202.36 16 Reserves excluding Revaluation Reserve as per balance sheet of previous accounting year 1,840 48 Notes 1 The aforesaid Unaudited Financial Results for the Quarter ended 30th June 2026 have been taken on record by the Board of Directors in their meeting held on 12th August, 2026. 2 The above financial results are prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016 being mandatory w.e.f. April 1, 2017. 3 In terms of Regulation 33(2)(a) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Chief Executive Officer and Chief Financial Officer do hereby certify that financial results do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading 4 The company is primarily engaged in the business of telecom and its spares. As the basic nature of these activities are governed by same set of risks and returns, the sales have been grouped as single segment in the accounts as per Ind AS-108 dealing with "Operating Segments". Other Income for the period includes, Rs.165.62 lacs being Rental Income, Rs.47.72 lacs being Interest on FD. 5 Exceptional item represents NIL lacs dunng the Quarter 30.06.2026 (Previous year NIL lacs ). 6 The company is taking necessary corrective actions for updation of variation in inventory in compliance of IND AS 2. 7 The figures for the previous period have been regrouped and restated wherever necessary to make them comparable. For and on behalf of Board of Directors \IAGH 4Als -_4 -, is O, FR -015328N Harsuhinder Pal Singh Brar, IAS Tony Bansal Managing Director CFO 4 (JOHIP&AV.' DIN : 02987207 Dated :12.08.2026 UDIN . al , s-.)_4:-Ln c u c awe cri O irt; Off : Space-C, 3rd Floor, Surya Kiran Building Adjoining Red Cross Bhawan, Mall Road Ludhiana-141001. Ph.: 0161-2442080 INDIA Charanjit Singh & Associates (M) 094644-23041, 095016-66550 Chartered Accountants E-mail : cacharanjit2@gmail.com Independent Auditor's Limited Review Report on Unaudited Standalone Financial Results for the Quarter Ended June 30, 2026 The Board of Directors Punjab Communications Limited Mohali 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Punjab Communications Limited ('the Company') for the quarter ended 30t" June 2026 ("the statement) being submitted by the company pursuant to the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ("the Regulations") as amended. 2. This Statement, which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, as amended read with relevant rules issued thereunder and other accounting principles generally accepted in India. The statement has been approved by the Company's Board of Directors. Our responsibility is to issue a report on the Statement based on our review. 3. 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 Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that cause [Showing first 8,000 characters — download PDF for full document]