Panafic Industrials Limited ( Panafic Industrials ) reported a net profit of ₹4.15 crore for the quarter ended June 30, 2026 (Q1FY26), marking a sharp reversal from the ₹2.65 crore loss recorded in the preceding quarter (Q4FY26). The company’s Board of Directors approved the unaudited financial results on August 12, 2026.

The profit turnaround was primarily fueled by a substantial increase in interest income and other income streams. Total revenue from operations stood at ₹4.43 crore, almost entirely derived from interest income of ₹4.43 crore, compared to just ₹0.05 crore in the previous quarter. Additionally, the company recognized ₹2.04 crore in other income, bringing total income to ₹6.47 crore. This contrasts with the prior quarter where total income was merely ₹0.05 crore and there was no other income.

Financial Performance

Expenses for the quarter totaled ₹2.32 crore, down significantly from ₹2.70 crore in Q4FY26. The reduction in expenses was largely due to the absence of purchase costs and negative stock changes that impacted the previous quarter. Finance costs accounted for ₹0.23 crore, while employee benefits expenses were ₹0.15 crore. Other expenses remained relatively stable at ₹2.07 crore.

Earnings per share (EPS) rose to ₹0.08 from a loss of ₹0.32 per share in the previous quarter. The company’s paid-up equity share capital increased to ₹49.28 crore from ₹8.21 crore in the prior period, reflecting recent capital raising activities.

Fund Utilization

The company also disclosed the utilization of funds raised through a right issue completed on May 26, 2026. A total of ₹41.06 crore was raised. During the quarter, ₹27.53 crore was utilized for working capital requirements, specifically towards loan disbursements in the ordinary course of its NBFC business. Loans were disbursed to 56 borrowers ranging from individuals to private limited companies, with individual disbursements between ₹10 lakh and ₹2.00 crore.

An additional ₹4.10 crore was used for general corporate purposes. This included ₹3.55 crore for repaying unsecured loans from Rkajal Advisory Services Private Limited and ₹0.45 crore for fees related to increasing authorized share capital. The monitoring agency, Infomatics Valuation and Rating Limited, confirmed no deviation in the utilization of funds from the stated objects.

What the Numbers Show

The financial results highlight a distinct shift in revenue composition. Interest income now constitutes approximately 69% of total income (₹4.43 crore out of ₹6.47 crore), while other income contributes roughly 31%. This diversification away from pure operational revenue, which was negligible in the previous quarter, suggests a strategic pivot or realization of non-operating assets. The simultaneous repayment of unsecured loans using fresh capital indicates a focus on balance sheet deleveraging alongside business expansion.

Panafic Industrials Limited has announced the opening of a special window for the transfer and dematerialisation of physical shares, providing shareholders with a final opportunity to regularise holdings acquired prior to April 1, 2019. This initiative, mandated by SEBI Circular No. HO/38/13/11(2)/2026-MRSD-PoD/ U/3750/2026 dated January 30, 2026, runs from February 5, 2026, to February 4, 2027. The move aims to reduce the outstanding volume of physical share certificates and enhance transparency in the company’s register of members.

The special window is specifically designed to accommodate transfer requests that were lodged before April 1, 2019, but were rejected, returned, or not attended to due to deficiencies in documents or process. Shareholders who wish to avail this facility must submit their original Share Certificates and Transfer Deeds along with requisite documents to the company’s Registrar and Share Transfer Agent, Skyline Financial Services Private Limited. The RTA is located at D-153/A, I Floor, Okhla Industrial Area, Phase-I, New Delhi-110 020.

Key Conditions for Transfer

Under the terms of this special window, all securities transferred will be mandatorily credited to the transferee only in dematerialised (demat) mode. Furthermore, these securities will be placed under a strict lock-in period of one year from the date of registration of the transfer. During this lock-in period, the shares cannot be transferred, lien-marked, or pledged. This restriction ensures stability in the shareholder base immediately following the regularisation process.

Eligibility and Process Details

Eligibility for the current window depends on both the date of lodgement and the availability of the original security certificate. As outlined in the matrix above, shareholders with original certificates can lodge fresh requests or re-lodge previously rejected ones if the initial attempt was made before April 1, 2019. However, requests lacking an original security certificate are ineligible, regardless of when they were initially submitted.

The company published notices regarding this special window in Financial Express (English) and Jansatta (Hindi) on August 7, 2026. These clippings, along with further details, are available on the company’s website at www.panaficindustrialsltd.in . Managing Director Sarita Gupta authorised the communication, urging eligible shareholders to act within the stipulated timeframe to avoid permanent inability to transfer their physical holdings.