Premium Capital Market & Investments Ltd — Results, 27-05-2025: Result

Premium Capital Market and Investsment Limited

CIN: L67120MP1992PLC007178

Registered Office: 401, Starlit Tower, 4th Floor, 29, Y N Road, Indore -452 003, Madhya Pradesh, India

Contact No.: Phone No.: 0731·4073642 (M) -+-9191091 04911

Email: compliance.premium@gmail.comWebsite: www.premcapltd.com

To,

BSE Limited

Phiroze Jeejeebhoy Towers,

Dalal Street,

Muml:e.i -400 001.

Dear Sir,

Subject: Outcome of Board meeting held on today i.e. on May 27, 2025

Dare: May 27, 2025

Reference: Premium Capital Market and lnvestsment Limited (Set:urily ID: PREMCAPM,. Set:urily

Code: 511660)

In reference to captioned subject, we hereby infoan you that the Board of Directors of the Company, in their

Board Meeting held on today, Le. on .May 27, 2025, at the Registered Office of the Company which was

cOIllllenced at 03:00 P.M. and concluded at 04:00 P.M have, apart frmn other businesses, considered, approved

and taken on record the Audited Financial Results of the Company for the quarter and year ended ml March 31,

2025 along WiUI AuditOl"s Reports (Unmodified Opinion) and Declaration for Ule Auditor's Repolts WiUI

Unmodified Report.

In this regards, we are hereby submitting the followings:

1. Audited Financial Results for the quarter and year ended on March 31, 2025;

2. Statement of Assets and Liabilities;

3. Cash Flow Statements;

4. Audit Reports' (unmodified opinion) on the Audited Financial Results; and

5. Declaration by the Company (for audit reports with lUUnodified opinion);

Kindly take the same on your record and oblige us.

lllanking you.

For, Premium Capital Market and Investsment Limited

Maoisha Sudip Bhattacharya

Wholetime Director

DIN: 09630474

Place: Indore

Enclosed: A/a.

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S.N. Gadiya & Co.

Chartered Accountants

o 241, Apollo Tower, 2, M.G. Road, INDORE-1 Ph.: 0731-4069030

o

15, Textile Clerk Colony, Indore-10 Ph.: 0731-4031266

Satya Narayan Gadiya

FCA, ACS, B.Com

e

satya _ mewar@rediffmail.com e

9301503126

Independent Auditor's Report (Unmodified Opinion) on Audited Quarterly Financial Results

and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations

and Disclosure Requirements) Regulations, 2015

INDEPENDENT AUDITOR'S REPORT

To

The Board of Directors of

Premium Capital Market &Investsment Limited

ClN:-L67120MP1992PLC007178

Address: 401, Starlit Tower, 4th Floor, 29 Y N Road, Indore -452003 (M.P.)

Report on the audit of the Standalone Financial Results

Opinion

We have audited the accompanying standalone quarterly financial results of Premium Capital Market

&Investsment Limited ("the company") for the quarter ended March 31, 2025 find the year to date results for

the period from April 01, 2024 to March 31, 2025 attached herewith, being submitted by the company

pursuant to the requirement of Regulation 33 of the 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 these

standalone financial results:

i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this

regard; and

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

applicable 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 ended March 31,

2025 as well as the year to date results for the period from April 01, 2024 to March 31, 2025.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SA"s) specified under section 143(10)

of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the

o Auditor's Responsibilities for the Audit of the Standalone 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 together with the ethical requirements that are r,elevant to our audit of the financial

results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our

other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that

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

Management's Responsibilities for'the Standalone Financial Results

This Statement, is the responsibility of the Company's Management and approved by the Board of Directors,

has been compiled from the related audited Interim condensed standalone financial state,ments for quarterly

financial results as well as the year to date standalone financial results ended March 31, 2025. The Company's

Board of Directors are responsible for the preparation of these financial results that give a true and fair view

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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 Standard 34, 'Interim Financial

Reporcting' prescribed under Section 133 of the Act read with relevant rules issued thereunder 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 design, implementation and maintenance of

adequate internal financial controls that were operating effectively for ensuring the accuracy and

completeness of the accounting records, relevant to the preparation and presentation of the standalone

financial results that give a true and fair view and are free from material misstatement, whether due to fraud

or error.

In preparing the standalone financial results, the Board of Directors are 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 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.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone 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, could

reasonably be expected to influence the economic decisions of users taken on the basis of these standalone

financial results.

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

. skepticism throughout the audit. We also: .,

}> Identify and assess the risks of material misstatement of the standalone 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, forgery, intentional omissions, misrepresentations, or the override of internal control.

}> Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the

effectiveness of the company's internal control.

}> Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

}> Conclude on the appropriateness of the Board of Directors' use of tl)e 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 uncertaill.ty 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 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.

}> the overall presentation, structure and content of the standalone financial results, the disclosures, and whether the financial results represent the underlying transactions an,d a

manner that achieves fair presentation.

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Obtain sufficient appropriate audit evidence regarding the Financial Results of the Company to express an

opinion on the Financial Results.

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.

Others Matters

The figures for the quarter March 31, 2025, as reported in these financial results are the balancing

figures between audited figures in respect of respective full financial year and the figures up to December

31, 2024.

For, MIs. S. N. Gadiya& (0.,

Chartered Accountants

Firm Reg. No. 002050(

CA Satya Narayan Gadiya

Propreitor

Mem No.: 071229

UDIN: 25071229BMIGTH3946

Place: Indore

Date: 27/05/2025

.'.

.

,. ;

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Premium Capital Market and Investsment limited CIN NO. L67120MP1992PLC007178

401-Starlit Tower, 29-Y.N. Road Indore -452003, Madhya Pradesh, India Statement of Audited Financial Results for the Quarter & Year ended on Ma,rch 31, 2025 I

f In Lakh except per share data)

Particulars Quarter Ended Year Ended '31-03-2025 31-12-2024 31·03·2024 31-03'2025 31-03-2024

A Date of start of reporting period 01·01·2025 01-10·2024 01·01·2024 01·04·2024 01·04·2023 Date of end of re'Portin}! period 31·03-2025 31-12-2024 31·03·2025 31-03-2024

c Whether results are audited or unaudited Audited Audited Audited Audited Audited

D Nature of re'Port standalone or consolidated Standalone Standalone Standalone Standalone Standalone Revenue From Operations

Net sales or Revenue from Operations II Other Income

III Total Tncome (1+I1) IV Expenses

(a) Cost of materials consumed (b) Purchases of stock-in-trade

(c) Changes in inventories of finished goods. work-in-prugress and slock-in-trade (d) Employee benefit expense

(e) Finance Costs (f) Depreciation and amortisation expense

(g) Other Expenses

IV Total expenses (IV)

V Profit/(loss) before exceptional items anel tax (Ill-IV) VI Exceptional items

VII Profit (loss) after exceptional items anel before Tax (V-VI) VIIl Tax EX'Pense

(a) Current Tax (b) (Less):-MAT Credit

(c) Current Tax Expense Relating to Prior years (d) Deferred Tax (Asset)/Liabilities

IX Profit (Loss) for the period from continuing operations (VII-VIII) X Profit/(loss) from discontinued operations

XI Tax expenses of discontinued operations XII Profit/(loss) from Discontinued operations (after tax) (X-XI)

XIII A Profit(Loss) For Period Before Minoritv Interest XIII B Profit / Loss of Associates and joint ventures accounted for using equity

XIII C Profit/Loss Of Minority Interset XIV Profit (Loss) for the period (XIII A + XIII B + XlII C)

XV Other Comprehensive Income a. i). Items tha.t will not be reclassified to profit or loss

Ii). Income tax relating to items that will not be reclassified to profit or loss b. i). Item that will be redasstfed to profit or los,s

ii). (ncome tax relating to items that will be reclassifed to profit or loss Total Comprehensive income

Total Comprehensive income [Comprising Profit for the Period and Other XVI comurehensi\'e income XIV+XV)

XVII Details of equity share capital Paid-up equity share capital

Face valut: uf t:Quity share capital (Per Share) XIX Earnings per share

(a) Earnings per share (not annualised for Quarter ended) Basic earnings (loss) per share from continuing operation

Diluted earnings (loss) per share from continuing operation (b) Earnings per share (not annualised tor quarter ended)

Basic earnings (loss) per share from discontinued operation Diluted earnings (loss) per share from discontinued operation

(e) Earnings per share (not annualised for qUarter ended) Basic earnings (loss) per share from continuing and discotinued operations

Diluted earnings (loss) per share continulnR: and discotinued operations Notes on Financial Results:-

335.46

335.46

315.96 71.61

DAD

6.05

394.02

158.56)

(58.56)

(58.56)

(58.56)

(58.56)

158.56)

655.37 10.00

(0.09) (0.09)

(0.09)

(0.09)

86.78 44.27 868.89 67.62 0.00 20.85

86.78 44.27 868.89 88.47

86.31 56.88 992.41 75.21 1.97 (83.06) (13048)

0.60 0.60 2.20 1.00

3.55 22.77 19.06 30.1.3

92.43 66.77 930.61 92.86

(5.65) (22.50) (61.72) (4.39) 23.60

(5.65) (22.50) (61.72) (27.99)

(17.42) (5.65) (22.50) (44.30) (27.99)

(5.65) (22.50) 144.30) 127.99)

(5.65) (22.50) (44.30) (27.99)

(5.65) (22.50) (44.30) (27.99)

655.37 655.37 I 655.37 I 655.37 10.00 10.00 10.00 10.00

10.01) (0.03) (0.07) 10.04) (0.01) (0.03) (0.07) (0.04)

(0.01) dO.03) (0.07) (0.04)

(0.01) (0.03) (0.07) (0.04)

L The figures for the corresponding previous quarter/periods have been restated /regrouped whenever necessary, tu make them comparable. 2. The Company has only one segment, As such there is no separate reportable segment as per IND-AS 108 'Operating Segments'.

3. The above result has been appruvt:d by Ihe Audit Committee and by the board of director at their meetings held on 27th May, 2025. The Auditor of the company has carried out a Statutory Audit Report of the result for the quarter & Year ended as on 31th March, 2025 only.

4. The above financial results of the Company are prepart:!d in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as prescribed under section 133 of the Companies Act 2013 and other recognized accounting practices and policies, to the extent applicable.

For, Premium Capital Market and Investments Limited

Milnlsha sudip Bhattachilrya Papita Place: Indore Wholetime Director Non-Executive Director

Date: 27th Mav 2025 '. OIN: 09630414 DIN: 09613511

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Premium Capital Market and Investsment Umhed I CIN NO. L67120MPI992PLCOO717B

401-Starlit Tower, Y.N. Road Indore -452003. Madhya Pradesh, India

Standalone Statement of Assets and liabilities (f In Lakh)

Particulars Year ended Year ended 31-03-2025 31-03-2024

A Date of start of reporting period 01-04-2024 01-04-2023 B Date of end of reporting period 31-03-2024

C Whether results are audited or unaudited Audited Audited D Nature of report standalone or consolidated Standalone Standalone

ASSETS 1 Non-current assets

.) Property, Plant and Equipment 0.04 0.04 b Right to Use Assets

,) Capital d) Investment Property

,) Goodwill ,) Other Intangible assets

) Intan ible assets under develo mem h Biola ical Assets other than bearer plants

d) Financial Assels (i) Investments

(ii) Trade receivables 0.26 iii Loans

(iv) Securit De osits (v) Other Financial Assets ,

Deferred lax assets net 25.06 7.64 f) Other non-current assets 5.04 9.54

Total Non-Cuttent Assets 30.14 17.48 2 Current assets

a Inventories 96.54 13.48 b Financial Assets

Ii Investments (ii) Trade receivables 9.25

(iii Cash and cash 6.7S 1.58 iv Bank balances other than iii above

v Loans (vi Others to be specified ,

Current Tax Assets (Net) 0.03 , Other current assets

Non-Current Assets held for sale Tota) Current Assets 112.56 15.06

TOTAL ASSETS 142.70 32.54 E UITY & LIABILITIES:

E UITY: a E uit Share Ca ital 655.37 , 655.37

741.72) 697.42

&

toeuit holders of the Com an 86.35 (42.05 f--L1A I1l

Non-Current Liabilities a Financial Liabilities

(i) Borrowin s ii Lease liabilities

(il Trade payables i Total outstanding dues of micro enterprises and small enterprises

ii Total outstanding dues of creditors other than micro enterprises and small enter rises iv Other financial liabilities

b Provisions , Deferred tax liabilities (Net

d Other non-current liabilities 1'-' ,

1 -: bilities abilities

---mI ease hies

Oi) Trade i) Total outs dues of micro enterprises and small enter rises ,.

ii Total outs dues of creditors other than micro enterprises and small enter rises 5.17 6.92 iv) Other fina ..

b Other (une 223.42 67.09 ,) Provisions 0.45 0.57

d) Current Tax Liabilities (Net) Total Current Liabilities 229.04 74.58

TOTAL EQUITY AND LIABILITIES 142.70 32.54 For, Premium Capital Mil!ket and Investments Umited

"'. ft" 14"-",1;.. '" _ ,""?itQ.. -

Manisha.Sudip Bhattathilr'fol Papita Nudi Plilce: Indore Wnoletime Director Non-Executive Din!ctor

O.te: 27th Mav 2025 DIN: 09630474 'DIN: 09613512

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Premium Capital Market and Investsment Limited I CIN NO. L67120MP1992PLC007178

401-Starlit Tower, 29-Y.N. Road Indore -452003, Madhya Pradesh, India

Standalone Statement of Cash Flow

(t In L.kh) Particulars Year ended Year ended

31·oil·2025 31·03·2024 A Date of start of reporting period 01·04·2024 01·04·2023

B Date of end of renorting period 31·03·2025 31·03·2024 . C Whether resu ts are audited or unaudite Audited Audited

D Nature of report standalone or consolidated Standalone Standalone CASH FLOW FROM OPERATING ACTIVITIES (61.72) (4.39)

Net Profit as per P & L A/c. before Income Tax ADD/{LESS:· Ad'ustment or:

Depreciation Finance ost

Gratuity Expense ,\ssets Written Off

Loss on Sa e of Su sictiary Assets Written a

Loss /(Profit ) on sa e of Assets Loss on Sa e of Subsictiary

Interest Income Rent Income

Cash Rental Expense Exceptional Items , 23.60

Deffered Tax Llabllitvl Asset OperatinJ[ Profit before chanl!es in workin! caDital 61.72 27.99

Movement in Workin.4 Ca"ital Chanqes: (inc) Dec in Inventories

(Inc) Dec in Trade Receivables 8.99 0.26 (lne)/Dcc in Ot er Current Assets 83.09 13.48

(lne)/Dec in Other Non-Current Assets (lnel/Dec in Other Current Financial Assets

" (lne)/Dec in Other Non-Current Financia Assets 4.50 9.05

(lne)/Dec in Trade Payables 1.76 10.40 (lnc)/Dec in Other Current Liabi ities

(inc)/Dec in Other Non -Current LiaDi ities (Inc)/Dec in Other Current Finanda Liabi Hies 156.22 66.80

(inc)/Dec in Ot er Non-Current Financia Liabilities (Inc)/Dec in Provisions .•

Cash Generated from Operations Direct Taxes paid (Net of refund)

Net Cash Flow From Oneratin! Activities 5.16 5.62,

CASH FLOW FROM INVESTMENT ACTIVITIES Purc ase of Property, P ant and Equipment

Purc ase of Property, Plant and Equipment Interest Receivea

other {neome a eo' Property, P ant and Equipment 4.55

Other non-current iablities 9.75 Sale of sUbsictiaries

Net Cash From Investment Activities 5.20

CASH FLOW FROM FINANCING ACTIVITIES Cnanges in ong term borrowings

:':hanges in !ihort term borrowings Changes in Long term provisions

Interest Income Dec in Financial assets 0.68

. Net Cash From Finandn! Actitivities 0.68

NET CHANGE IN CASH AND CASH E UIVALENTS A+B+C 5.16 1.10 Opening Cash & Cash Equivalents 1.58 0.48

Closin!: Cash and Cash Eauivalents 6.75 1.58 Note:The cash flow statement has been prepared under tbe indirect method as set out in Indian Accounting Standard

For, Premium Capital Market and Investments LImited

t"""<-

Manlsha Sudip Bhattacharya Paplta Nandi Place: Indore Wholetlm. Director Non-Ex.cuttv. Director

Date: 27th Mal'_2025 DIN: 09630474 DIN: 09613512

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Premium Capital Market and Investsment Limited

CIN: L67120MP1992PLC007178

Registered Office: 401, Starlit Tower, 4th Floor, 29, Y N Road, Indore -452 003, Madhya Pradesh, India

Contact No.: Phone No.: 0731·4073642 (M) -+-9191091 04911

Email: compliance.premium@gmail.comWebsite: www.premcapltd.com

To,

BSE Limited

Phiroze Jeejeebhoy Towers,

Dalal Street,

Muml:e.i -400 001.

Dear Sir,

Dare: May 27, 2025

Subject: Declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015

Reference: Premium Capital Market and Investsment Limited (Security ID: PREMCAPM. Security

Code: 511660)

In Compliance with Regulation 33(3)(d) of the SEE[ (listing Obligations and Disclosure Requirements)

Regulations, 2015, as amended by the Securities and Exchange Board of India (Listing Obligations and

Disclosure Requirements) (Amendment) Regulations, 2016, vide notification no. SEBI/lAD-NRO /GN/2016-

17/001 daled May 25, 2016 and circular no. CIR/CFD /CMD /56/2016 daled May 27, 2016, we hereby declare

that the Statutory Auditors of the Company, M/s. S. N. Gadiya & Co., Otartered Accountants, Alunedabad

(FRN: 0020520 have issued an Audit Reports WiUl unmodified opinion on the Audited Financial Results of the

Cmnpany for the quarter and year ended March 31, 2025.

You are requested to take the same on record.

ll\ank:i.ng You,

Yours Faithfully,

For, Premium Capital Market and Investsment Limited

Manisha Sudip Bhattacharya

Wholetime Director

DIN: 09630474

Place: Indore

Enclosed: A/a.

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