Pact Industries Limited narrowed its net loss to ₹63.97 lakh for the financial year ended March 31, 2026, improving from a loss of ₹502.38 lakh in the previous year. The company's revenue from operations fell sharply to ₹13.37 lakh in FY26 from ₹166.84 lakh in FY25, reflecting continued operational challenges. The Board of Directors approved the audited financial results during a meeting held on May 30, 2026. The company published these audited financial results in Savera Times (English) and Daily Suraj (Punjabi) on June 3, 2026.

The standalone financial results, audited by statutory auditor Sanjeev Raj & Associates, show a total comprehensive loss of ₹63.97 lakh for the year. For the quarter ended March 31, 2026, the company reported a net profit of ₹53.25 lakh, aided by a deferred tax credit of ₹6.43 lakh. However, the preceding three quarters recorded losses, with the December 2025 quarter alone posting a loss of ₹112.33 lakh.

Sanjeev Raj & Associates included an emphasis of matter paragraph in its report, highlighting that credit facilities taken earlier were declared as non-performing assets by the bank during FY 2022-23. Consequently, no provision for interest was made during FY 2025-26. The auditor confirmed that its opinion on the financial results remains unmodified despite this matter.

The balance sheet as of March 31, 2026, shows total assets at ₹749.49 lakh, down from ₹828.06 lakh in the previous year. Total equity stood at a negative ₹338.25 lakh, widening from the negative ₹274.27 lakh reported a year earlier. Current liabilities, dominated by borrowings of ₹1076.50 lakh, remained high at ₹1087.74 lakh.

Cash flow from operations remained negative at ₹0.85 lakh for the year, compared to a negative outflow of ₹76.02 lakh in FY25. The company operates in two segments: trading of steel and iron, and textile, and manufacturing of agricultural parts. The financial results were prepared in accordance with Indian Accounting Standards.

Financial Performance for FY26

Pact Industries Limited has confirmed it is not required to submit the Disclosure of Related Party Transactions on a consolidated basis for the financial year ended March 31, 2026, or the Annual Secretarial Compliance Report for the same period. This exemption is based on the company's financial parameters as of the last day of the previous financial year, which fall below the threshold limits specified in SEBI regulations.

The company cited Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation states that corporate governance provisions, including those related to related party transactions and secretarial compliance, do not apply to listed entities with a paid-up equity share capital not exceeding ₹10 crore and a net worth not exceeding ₹25 crore.

According to the latest audited accounts as of March 31, 2026, Pact Industries Limited's paid-up equity share capital stood at ₹5,54,08,000. The company's net worth was recorded at ₹-8,92,33,157. Consequently, the provisions of Regulation 23(9) and 24(A) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, are not applicable to the company.

The disclosure was submitted to the Corporate Relations Department of BSE Limited and the General Manager-Operations of the Metropolitan Stock Exchange of India Limited. The filing was signed by Harpreet Singh, Managing Director of Pact Industries Limited.

Financial Position as of March 31, 2026