BSEResult13 Aug 2026 · 13 Aug 2026, 06:19 pm
Please find attached Unaudited Financial Results for QE June 30, 2026
PS IT Infrastructure & Services Ltd · 505502
✦ AI SummaryInsolvency
PS IT Infrastructure & Services Ltd has submitted unaudited financial results for Q3FY26, with the company being under CIRP (Corporate Insolvency Resolution Process) initiated by NCLT on April 29, 2026. The financial results were authorized by the Resolution Professional, Rajneesh Kumar Aggarwal, who has taken over the powers of the Board of Directors.
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Earnings Impact0/10
Growth Catalyst0/10
Governance Concern8/10
Regulatory Risk9/10
Balance Sheet Risk8/10
Liquidity Impact2/10
Market Sentiment3/10
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PS IT Infrastructure & Services Ltd - 505502 - Results - Unaudited Financial Results For QE June 30, 2026
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August 13, 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 Q3FY26
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 1st
quarter ended on 30th June 2026 (Q-I) for the Financial Year ending on 31st March 2027 together
with Limited Review Report by Statutory Auditors.
The meeting was commenced at 16.30 Hrs. and concluded at 18.00 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
SGAJ & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,
ROOM NO.10, 2ND FLOOR,
(Formerly known as Rajesh Kumar Gokul Chandra &
KOLKATA 700 048
Associates)
Mobile No : +91 9874474661
C hartered Accountants
Email rkgca@hotmail.com
Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of the
Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulation 2015, as amended
TO THE RESOLUTION PROFESSIONAL OF
PSIT Infrastructure & Services Limited
1. We have reviewed the accompanying statement of unaudited financial results (‘the Statement’) of PSIT
Infrastructure & Services Limited (‘the Company’) for the quarter ended June 30, 2026 attached
herewith, being submitted by the Company Pursuant to the Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulation 2015, as amended, (the “Listing Regulation”).
2. The Hon'ble National Company Law Tribunal, Mumbai Bench ("NCLT") has initiated the CIRP against the
company vide its order dated 29th April 2026 and has appointed Mr. Rajneesh Kumar Aggarwal as the
Interim Resolution Professional who was later appointed as Resolution Professional in its first meeting
held on 25th May, 2026 The Resolution Professional to exercise the powers and duties as enumerated in
sections 35 to 50, 52 to 54 of the Insolvency and Bankruptcy Code, 2016.
3. As per Regulation 33(2)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations
2015, the financial results of a company submitted to the stock exchange shall be signed by the
Chairperson or Managing Director or Whole Time Director or in absence of all of them, it shall be signed
by any Director of the Company who is duly authorized by the Board of Directors to sign the standalone
financial results. In view of the Resolution 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 Kumar
Aggarwal, the Resolution Professional (RP). Accordingly, financial results of the Company for the
quarter ended June 30, 2026 were taken on record and authorized for issue to concerned authorities by
the IRP.
4. This Statement, which is the responsibility of the Resolution Professional (IRP) on behalf of
Management and suspended 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. Our
responsibility is to express a conclusion on the Statement based on our review.
5. 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. 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.
We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33
(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to
the extent applicable.
OFFICES: JAIPUR, NEW DELHI
SGAJ & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,
ROOM NO.10, 2ND FLOOR,
(Formerly known as Rajesh Kumar Gokul Chandra &
KOLKATA 700 048
Associates)
Mobile No : +91 9874474661
C hartered Accountants
Email rkgca@hotmail.com
6. Based on our review conducted and procedures performed as stated in paragraph 3 above nothing has
come to our attention that causes us to believe that the accompanying Statement, prepared in
accordance with the recognition and measurement principles laid down in the aforesaid Indian
Accounting Standard and other accounting principles generally accepted in India, has not disclosed the
information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be
disclosed, or that it contains any material misstatement.
For SGAJ & Associates
Chartered Accountant
Firm Registration No. 323891E
Archana Jhunjhunwala
Kolkata Partner
August 13, 2026 Membership No.069098
UDIN: 26069098YCYPLF5981
OFFICES: JAIPUR, NEW DELHI