PS IT Infrastructure & Services Ltd — Results, 27-05-2025: Result

May 27, 2025

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 Standalone Audited Results for FY 2024-25 with Audit Report &

Declaration pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015

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, Audited Financial Results,

Statement of Assets & Liabilities and Cash Flow Statement for the 4th quarter and Year

ended on 31st March 2025 together with “Audit Report” by Statutory Auditors as well as

declaration pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015, as

amended till date.

The meeting was commenced at 15.00 Hrs. and concluded at 15.50 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: As above

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May 27, 2025

The Deputy Manager

Dept. of Corp. Services

BSE Limited

P. J. Towers, Dalal Street

Fort, Mumbai – 400 001

Ref: Scrip Code 505502

Sub: Declaration pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015

It is hereby declared and confirmed that the Auditors’ Report on Annual Financial

Results of the Company for the year ended 31st March 2025 is with unmodified opinion.

This declaration is furnished in reference to the provision of Clause (d) of sub regulation

(3) of Regulation 33 of SEBI (LODR) Regulations, 2015 as notified on 25th May 2016.

Thanking You,

Yours Faithfully,

For PS IT INFRASTRUCTURE & SERVICES LIMITED

KAWARLAL KANHAIYALAL OJHA

DIN: 07459363

MANAGING DIRECTOR

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RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,

CHARTERED ACCOUNTTANTS ROOM NO.10, 2ND FLOOR

KOLKATA 700 048

Mobile No. 09331784007

Email —_rkgca@hotmail.com

INDIA

Independent Auditor's Report on the Quarterly and Year to Date Audited Financial Results

of the company pursuant to Regulation 33 of the SEBI (Listing Obligations

and Disclosure Requirements) Regulations, 2015, as amended

TO THE BOARD OF DIRECTORS OF

PS IT INFRASTRUCTURE & SERVICES LIMITED

Report on the Audit of the Financial Results

1. Opinion

We have audited the accompanying financial results (“the Statement”) of PS IT INFRASTRUCTURE &

SERVICES LIMITED (“the Company”), for the quarter and the year ended March 31, 2025, attached

herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the

Securities and Exchange Board of India (“SEBI”) (Listing Obligations and Disclosure Requirements)

Regulations, 2015, as amended (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the

aforesaid Statement:

a. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in

this regard; and

b. give a true and fair view in conformity with the recognition and measurement principles laid down

in the applicable Indian Accounting Standards and other accounting principles generally accepted

in India, of the net profit and other comprehensive income and other financial information for the

quarter and the year ended March 31, 2025.

2. Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section

143(10) of the Companies Act, 2013, as amended (‘the Act”). Our responsibilities under those SAs

are further described in the “Auditor's Responsibilities for the Audit of the Financial Results” section of

Our report. We are independent of the Company in accordance with the Code of Ethics issued by the

Institute of Chartered Accountants of India (ICAI) together with the ethical requirements that are

relevant to our audit of the financial results for the quarter and year ended, under the provisions of

the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in

accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence

we have obtained is sufficient and appropriate to provide a basis for our opinion.

3. Emphasis of Matters

1. The valuation of the unquoted investments are subject to the valuation by independent valuer. As

per management explanation they are under process to carrying out fair valuation from registered

valuer and therefore they are shown its investment / inventories valued at cost.

Our opinion on the Statement is not modified in respect of these matters.

Branch : E 33, Scheme 19, Pearl Residency, U,

aipur, Rajashthan - 302039

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INDIA

RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,

CHARTERED ACCOUNTTANTS ROOM NO.10, 2ND FLOOR,

KOLKATA 700 048

Email _rkgca@hotmail.com

4. Management’s Responsibilities for the Financial Results

These financial results have been prepared on the basis of the annual financial statements.

The Company’s Management and the Board of Directors are responsible for the preparation and

presentation of these financial results that give a true and fair view of the net profit and other

comprehensive income and, other financial information in accordance with the recognition and

measurement principles laid down in Indian Accounting Standards prescribed under section 133 of

the Act and other accounting principles generally accepted in India and in compliance with Regulation

33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting

records in accordance with the provisions of the Act for safeguarding of the assets of the Company

and for preventing and detecting frauds and other irregularities; selection and application of

appropriate accounting policies; making judgments and estimates that are reasonable and prudent;

and the design, implementation and maintenance of adequate internal financial controls, that were

operating effectively for ensuring accuracy and completeness of the accounting records, relevant to

the preparation and presentation of the financial results that give a true and fair view and are free

from material misstatement, whether due to fraud or error.

In preparing the financial results, the Board of Directors is responsible for assessing the Company’s

ability to continue as a going concern, disclosing, as applicable, matters related to going concern and

using the going concern basis of accounting unless the Board of Directors either intends to liquidate

the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

5. Auditor’s Responsibilities for the Audit of the financial results

Our objectives are to obtain reasonable assurance about whether the financial results as a whole are

free from material misstatement, whether due to fraud or error, and to issue an auditor’s report

that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee

that an audit conducted in accordance with SAs will always detect a material misstatement when it

exists. Misstatements can arise from fraud or error and are considered material if, individually or in

the aggregate, they could reasonably be expected to influence the economic decisions of users taken

on the basis of these financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain

professional skepticism throughout the audit. We also:

e Identify and assess the risks of material misstatement of the financial results, whether due to

fraud or error, design and perform audit procedures responsive to those risks, and obtain audit

evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not

detecting a material misstatement resulting from fraud is higher than for one resulting from

error, aS fraud may involve collusion, intentional omissions, misrepresentations, or

the override of internal control.

Branch : E 33, Scheme 19, Pearl Residency, Unit No2;Miurlipura, Jaipur, Rajashthan - 302039

Mobile No. 09331784007

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RAJESH KUMAR GOKUL.CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD,

CHARTERED ACCOUNTTANTS ROOM NO.10, 2ND FLOOR,

KOLKATA 700 048 INDIA

Mobile No. 09331784007

Email rkgca@hotmail.com

e Obtain an understanding of internal financial controls relevant to the audit in order to design

audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the act,

we are also responsible for expressing an opinion on whether the company has in place

adequate internal financial controls with reference to financials results and the operating

effectiveness of the such control.

e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting

estimates and related disclosures made by the Board of directors.

e Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty exists

related to events or conditions that may cast significant doubt on the Company’s ability to

continue as a going concern. If we conclude that a material uncertainty exists, we are required

to draw attention in our auditor’s report to the related disclosures in the financial results or, if

such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit

evidence obtained up to the date of our auditor’s report. However, future events or conditions

may cause the Company to cease to continue as a going concern.

e Evaluate the overall presentation, structure and content of the financial results, including the

disclosures, and whether the financial results represent the underlying transactions and events

in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the

planned scope and timing of the audit and significant audit findings, including any significant

deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with

relevant ethical requirements regarding independence, and to communicate with them all

relationships and other matters that may reasonably be thought to bear on our independence, and

where applicable, related safeguards.

6. Other Matter

The Statement includes the financial results for the quarter ended March 31, 2025, being the

balancing figures between the audited figures in respect of the full financial year ended March 31,

2025 and the published unaudited year to date figures up to the third quarter of the current

financial year, which were subjected to a limited review by us, as required under the Listing

Regulations. -

Branch : E 33, Scheme 19, Pearl Residency, Unit No 2, Murlipura, Jaipur, Rajashthan - 302039

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RAJESH KUMAR GOKUL CHANDRA & ASSOCIATES 38/48, ADYA NATH SAHA ROAD, CHARTERED

ACCOUNTTANTS ROOM NO.10, 2ND FLOOR,

KOLKATA 700 048

INDIA Mobile No. 09331784007

Email _rkgca@hotmail.com

The annual financial results dealt with by this report has been prepared for the express purpose of

filing with Stock Exchange. These results are based on and should be read with the audited

financial statements of the company for the year ended March 31, 2025 on which we issued an

unmodified audit opinion vide our report dated May 27, 2025.

For Rajesh Kumar Gokul Chandra & Associates

Chartered Accountants

Firm Registration No. 323891E

ee

Archana Jhunjhunwala

Place : Kolkata Partner

Dated : 27.05.2025 Membership No. 069098

UDIN : 25069098BMHIQE9941

Branch : E 33, Scheme 19, Pearl Residency, Unit No 2, Murlipura, Jaipur, Rajashthan - 302039

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=,

_ PS IT INFRASTRUCTURE & SERVICES LIMITED

Regd. Office : 308, B2B Agarwal Centre, Near Malad Industrial Estate, Kanchpada, Mumbai: 400064 CIN : L72900MH1982PLC027146, Email : psitinfra@gmail.com, Website : www. psitinfrastructure.co.in

Statement of Standalone Audited Financial Results for the Quarter & Year ended 31st March 2025 Zin Lakhs

Preceding 3 Corresponding 3 Year to date Year to date

Sr. pecaiculare 3 Months ended| Months ended Months ended figures as on figures as on No. 31.03.2025 31.12.2024 31.03.2024 31.03.2025 31.03.2024

Audited Un-Audited Audited Audited Audited

| |Revenue from Operations = = 685.033 - 2,071.816 ll {Other Income 17.036 = - 17.036 -

I | Total Income (I+II) 17.036 - 685.033 17.036 2,071.816

IV_ |Expenses i Cost of Material Consumed = a a = *

Purchases of Stock in Trade 2,445.250 - 135.59 2,445.250 135.588

Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade (2,445.250) - 830.70 (2,445.250) 3,891.762

Employees Benefit Expenses 3.337 1.980 5.79 11.465 11.275 Finance Costs (0.011) 19.675 - 24.416 -

Depreciation & Amortization Expenses - 0.001 0.02 0.003 0.022 Bad Debts Written Off (31.000) - 683.08 - 748.821

Other Expenses 36.012 0.346 5.77 38.772 14.762

Total Expenses (IV) 8.338 22.002 1,660.944 74.656 4,802.230 V Profit / (Loss) before Tax & Exceptional Items (III-IV) 8.698 (22.002) (975.911) (57.620) (2,730.414)

vi [Exceptional Items 0.031 - - 0.031 = Vil_|Profit / (Loss) before Tax (V-VI) 8.667 (22.002) (975.911) (57.651) (2,730.414)

Vill |Tax Expenses

Current = Ee = = - Deferred Tax (14.513) - (687.201) (14.513) (687.201)

_ Total Tax Expenses (VIII) (14.513) = (687.201) (14.513) (687.201)

1X. |Profit for the Period / Year from continuing operations (VII-VIIl) 23.180 (22.002) (288.710) (43.138) (2,043.213)

X |Other Comprehensive Income - = et a ia A. Items that will not be classified to Profit or Loss - = ps “ -

B. Tax (expense)/benefit on item that will not be reclassified to profit or loss - - = - -

Total other Comprehensive Income (X) = < = ia =

X| |Total Comprehensive Income for the Period / Year (IX+X) 23.180 (22.002) (288.710) (43.138) (2,043.213) Xil_|Paid-up Equity Share Capital (Face Value of < 10/- each) 5,376.000 5,376.000 5,376.000 5,376.000 5,376.000

Xi | Other Equity (1,990.642) (1,947.504)

XIv |Earnings per Share (Face Value of @ 10/- each) a) Basic 0.043 (0.041) (0.537) (0.080) (3.801)

b) Diluted 0.043 (0.041) (0.537) (0.080) (3.801)

Notes :

ls As per Indian Accounting Standard (IndAS) 108 “Operating Segment", the Company's business falls within a single business segment viz. "Finance & Investments" and thus Segmental Report for the Quarter is not applicable to the Company.

2: Above results were reviewed and recommended by Audit Committee taken on record by Board of Directors in their Meeting held on May 27, 2025.

3. The Statutory Auditors have carried Statutory Audit for above Financial Results. 4. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) - 34, Interim Financial Reporting prescribed

under Section 133 of the Companies Act, 2013, read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and Companies (Indian Accounting Standard) Accounting Rules, 2016.

a Previous period figure have been regrouped/rearranged wherever necessary to correspond with the current period / year classification / disclosures.

“6 Figures for the quarters ended 31st March 2025 and 31st March 2024 as reported in these financial results, are the balancing figures between audited figures in

respect of the full financial years and the published year to date figures up to the end of the third quarter of the respective financial years.

For PS IT Infrastructure & Services Limited Sd/-

Kawarlal K. Ojha

Managing Director

Place : Mumbai

Date: May 27, 2025

PS \T INFRASTRUCTURE & SERVICES LIMITE

Pk.

Anthorised Signatory/Dire

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PS IT INFRASTRUCTURE & SERVICES LIMITED

Statement of Assets & Liabilities

(= In Lakhs) As At As At

Particulars 31st March 2025 31st March 2024

Audited Audited

ASSETS

Non-Current Assets

Property, Plant and Equipment 0.017 0.020 Financial Assets

= ome Income Tax

Assets - -

Deferred Tax Assets 701.714 687.201

Total Non-Current Assets ... 701.731 687.221

Non-Current Financial Assets "

Non-Current Investments - -

Trade Receivables, Non-Current - -

Loans, Non-Current = -

Other Non-Current Financial Assets 4.434 5.173

Total Non-Current Financial Assets ...| 4.434 5.173

Deferred Tax Assets = =

Other Non-Current Assets = 5

Gross Non-Current Assets ... - -

Current Assets

Inventories 2,971.419 526.168

Financial Assets

Current Investments = =

Trade Receivables 215.664 2,106.666

Cash & Cash Equivalents - 0.415

Bank Balances 0.134 249.813

Short Term Loans & Advances 0.103 150.853

Current Tax Assets 15.218 15.249

Other Current Assets 1.500 1.500

Total Non-Current Assets ... 3,204.038 3,050.664

Total Assets ........... 3,910.203 3,743.058

EQUITY & LIABILITIES

Equity

Equity Share Capital 5,376.000 5,376.000

Reserves & Surplus (1,990.642) (1,947.504)

Money Received against Share Warrants = =

Total Equity ... 3,385.358 3,428.496

Share Application Money Pending Allotment = 7

LIABILITIES

Non Current Liabilities

Financial Liabilities = =

Long Term Borrowings - -

Long Term Provisions i - Deferred Tax Liabilities (Net) SS =

Other Non Current Liabilities - -

Total Non-Current Liabilities ... ~ -

Current Liabilities

Financial Liabilities = -

Short Term Borrowings 499.224 29.950

Trade Payables 2.280 230.341

Other Financial Liabilities = -

Short Term Provisions - 45.818

Current Tax Liabilities (Net) 8.203 6.591

Other Current Liabilities 15.138 1.862

Total Current Liabilities ... 524.845 314.562

Total Liabilities ........... 524.845 314.562

Total Equity & Liabiliti 3,910.203 3,743.058

ES IT INFRASTRUCTURE & SERVICES LIMITED

Authorised Signatory/Dire

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PS IT INFRASTRUCTURE & SERVICES LIMITED

Statement of Cash Flow as at 31st March, 2025

= In Lakhs

Particulars As at 31st As at 31st

March 2025 March 2024

. Cash Flow from Operating Activities

Net Profit before Tax and Extra-Ordinary Items (57,651) (2,730.414)

Adjustments for

Interest Received ; - -

Depreciation 0.003 0.022

Operating profit before working Capital Changes (57.648) (2,730.392)

Adjustments for Working Capital Changes

Decrease/(Increase) Loan & Advances - -

Decrease/(Increase) Trade Receivable 1,891.002 (892.580)

Decrease/(Increase) in Inventories (2,445.250) 3,891.762

Decrease/(Increase) in Loans & Advances, Non-Current - 65.739

Decrease/(Increase) in Loans & Advances, Current 150.750 (99.160)

Increase/(Decrease) in Trade Payable (228.061) (1.619)

Increase/(Decrease) in Short Term Borrowings 469.273 0.950

Decrease / (Increase) in Other Current Assets 0.031 0.571

Increase/(Decrease) in Other Current Liabilities and Provisions (30.930) 14.040

Cash Generated from operations (193.185) 2,979.703

Income tax Earlier Years - “=

Deferred Tax Assets - -

Net Cash From Operating Activities (250.833) 249.311

. Cash Flow From Investing Activities

Long Term Loan & Advances - ~

Deferred Revenue Expenditure 0.739 0.739

Net Cash from Investing Activities 0.739 0.739

Cash Flow From Financing Activities

Interest Received - ~

Extraordinary Items - =

Net Cash used in Financing Activities - _

Net Increase/(Decrease) in Cash & Cash Equivalents (A+B+C) (250.094) 250.050

Opening Balance of Cash & Cash Equivalents 250.228 0.178

Closing Balance of Cash & Cash Equivalen 0.134 250.228

Bs.

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