Pushpsons Industries Limited

PUS HPSON,S IND AS TRIE S LTD. CIN # : L74899DL1 994PLC059950 B-40, Okhle Ind. Area, Phase-|, Tel. : +9'l -1 1 -41 058461 -62 New Delhi-| 1 0020 (tNDtA) +91-1 1-41 610121 Fax : +91-11-41610121, 41708891 E-mail : pankaj@pushpsons.com info@pushpsons.com Date: 13th August, 2026 The General Manager- Marketing Operation/Listing BSE Limited 25, Phiroz Jeejeebhoy Tower DalalStreet Mumbai-400001 Sub: Un-Audited Standalone Financial Results- Pursuant to Regulation 33 of the SEBI (tisting Obfigation and Disclosure Requirements) Regulation, 2015 for the quarter ended on 30th lune,2026 Please find the enclosed herewith Standalone Un-Audited Financial Results along with reconciliation statement, Copy of Limited Review Report and Declaration of Un-Modified Opinion submitted by Statutory Auditor of the Company for the quarter ended 30th June, 2026. These results were taken on record by the Board of Directors in the meeting held on Thursday the August 13,2026 at registered office of the Company at B-40, Okhla IndustrialArea, Phase-l, New Delhi-LlOo20. The Meeting of Board of Directors commenced at ll, S I n.u. and concluded at t2'3q P'h' ( rtoost) For and on behalf of Pu Limited Chairmad (Director) Address: E-16, Lane W-4, Sainik Farms Delhi- 110062 Date: 13/08/2026 Place: Delhi Pushpsons Industries Limited CIN: 174899D11994PtC059950 Registered Office : B-40, Okhla Industrial Area,Phase-l,New Delhi-110020 Email: info@pushpsons.com,Phone: 011-41610121,Fax: 011-41058461 Statement of Standalone Audited Financial Results for the Quarter and Year ended 30th June, 2026 Financial Results{nd-As Blue color marked fields ate non-mandatory. )'' For consolidated resultsr ifthe company has no frgures for 3 months/g months ended, 73 EarninB per share I EarninH per equiW share for contnuins oDerations Basic earning(loss) per share from continuing oDeration 004 01 00 0.32 Diluted earning (loss) per share from continuing oDerailons 0.04 01 0.0; 0.32 iarning per equity share for discontinued )DeEtions ,ofi 0.0c 0.0c o.0( oo( . .l Basic earnins {loss} oer share from continuins 0.0r 0r7 002 rnd discontinued ooeaations : . :;irl{;, )iluted earning {loss) per share from ContinuinR 0.0r 0.1 0.02 0.3i lnd discontiaued oDerations - .'r i :., i ,i;i 24 )ebt equiW ratio 0.0( 0.0c 00( 011 25 Debt service coveraee ratio 0.0( 00c 0.0( 2.71 26 Interest service coverase ratio 00( 00c 00c 00( 21 Disclosure of notes on financial reults The above results were reviewed bv the Audit Committee and taken on record bv the Board of Directors at its meeting held on Thursdav the 13th August, 2026 The Comoanv is ensaRed in onlv one business seqment i.e.' ExDort of Caroet & Made-uos'. there is onlV one reportable segment in accordance with the Indian Accountins Standards on Seament ReDortine Paid up Equity is inclusive of Rs. 62.04 lacs being the amount paid up on forfeited equiw shares There were no comolaints from investors outstandine at the besinnine of the ouarter or 'eceived during the quarter ended 30th lune, 2025. )revious Deriod fisures have been resrouoed/rearransed wherever necessarv. fhe aforesaid results have been filed with the Stock Exchanse under Reeulation 33 ofSEBI Listing Obligations and Disclosures Requirements) Resulations, 2015 and are also available )n the Stock Exchanse websites (www.bseindia.coml and on the Comoanv's website www oushosons.com Place: New Delhi Date: 13th August,2026 This is forming part of Quarterly Results of Pushpsons Industries Limited as on 30.06.2026 as required by SEBI Circular CIR/CFD/FAC/62/2O16 dt. 05/07 120t6 Reconciliation on Standalone Financial Results to those reoorted under s Generally Accepted Accounti is summaries as folows:- Rs. In Lakhs 3 months ended 3 months ended 3 months ended Year ended 30th June, 3lst March, 30th June, 31st March, Sr. No. Pa rticu lars 2026 2026 2025 2026 Profit / (Loss) after Tax as reported under previous GAAP L.64 7.96 0.72 L4.78 on account of: Reversal of Depreciation on leasehold land being t ing lease Recognition of loss allowance for expected credit 5 losses on financial assets measured at amortised cost Recognition of foreign exchange fluctuation as 6 of forward contracts 7 Reversal of Revenue on copliance with Ind AS Reversal of Cost of services on compliance 8 with Ind AS 9 Deferred tax impact on above Ind AS adjustments Profit / (Loss) after Tax as reoorted under lnd AS 1.54 7.96 0.72 14.78 Place: New Delhi Date: 13th August,2026 DIN:00001923 J",.t/ RITU CUPTA & CO. CIIAR TERED A CCO UI\ITA N-fS LIMITED REVIEW REPORT To the Board of Directors of Pushpsons Industries Limited B-4o, Okhla Industrial Area Phase- I New Delhi - 11o o2o We have reviewed the accompanyrng statement of unaudited financial results of Pushpsons Industries Limited for the period ended 3otr June zoz6. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on this financial statement 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 provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 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 prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 5z of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, zor5 including the manner in which it is to be disclosed, or that it contains any material misstatement. Our conclusion is not modified in respect to this matter. For Ritu Gupta & Co. Chartered Accountants Firms Registration Number: rr989oW Ritu Gupta Proprietor bership Number: Lo4o77 Place : New Delhi Date uDIN: : MH/RG 31s1 POCI{ETB,IIOUSE NO. 383. SARITA WI:TAR, NEW DELHI-1IOO76 MBL: +91-981O04245O EtufA IL : R ITUI O 4 O 77@ YAIIO O. CO. IN RITU GUPTA & CO. CTIAR TERED A CCO IIIVTA]UTS When an unmodified opinion is expressed on the Quarterly financial results for Companies 20ts TO THE BOARD OF DIRECTORS OF PUSHPSONS INDUSTRIES TIMITED (crN- 174899D11994P1C0s99s0) B-40 Okhla Industrial Area, Phase 1, New Defhi-tlOOzO We have audited the quarterly financial results of Pushpsons Industries Limited for the quarter ended 30th June 2026 , attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These quarterly financial results have been prepared on the basis of the interim financial statements, which are the responsibility of the company's management. Our responsibility is to express an opinion on these financial results bas,-.d on our audit of such interim financial statements, which have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (lnd AS 34) for Interim Financial Reporting, prescribed, under Section L33 of the Companies Act, 2013 read with relevant rules issued thereunder; or by the Institute of Chartered Accountants of India, as applicable and other accounting principles generally accepted in lndia, We conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasona [Showing first 8,000 characters — download PDF for full document]