Premium Capital Market and Investments Limited (BSE: 511660) reported a net profit of ₹7.19 lakh for the quarter ended June 30, 2026, marking a significant decline from the ₹20.83 lakh profit recorded in Q1FY25. Revenue from operations dropped 40.1% year-on-year to ₹404.44 lakh, compared to ₹675.61 lakh in the prior period.

The company’s Board of Directors, in a meeting held on August 12, 2026, approved several key corporate actions alongside the unaudited financial results. These include borrowing limits, asset mortgages, and loan proposals, all capped at ₹100 crore each, subject to shareholder approval.

Financial Performance

The company’s revenue contraction was driven by lower net sales, which stood at ₹404.44 lakh against ₹675.61 lakh in Q1FY25. Total expenses also declined, falling to ₹393.79 lakh from ₹655.02 lakh in the corresponding quarter last year.

Earnings per share (EPS) stood at ₹0.11 for the quarter, down from ₹0.32 in Q1FY25. The company incurred a deferred tax expense of ₹3.46 lakh, whereas no tax expense was recorded in the prior period.

Corporate Actions

The board approved three major proposals under the Companies Act, 2013, pending shareholder ratification:

• Borrowing Limits: Approval for borrowings up to ₹100 crore under Section 180(1)(c).
• Asset Mortgages: Authorization to mortgage or create charges on company assets as security for borrowings up to ₹100 crore under Section 180(1)(a).
• Loans and Investments: Permission to provide loans, guarantees, security, or make investments up to ₹100 crore under Section 186.

Additionally, the board approved the draft Directors’ Report for FY26 along with annexures for the annual report.

What the Numbers Show

While both revenue and expenses contracted by approximately 40%, the net profit decline was sharper at 65.5%. This divergence suggests that fixed costs or specific expense items did not scale down proportionally with the drop in sales volume. Furthermore, the introduction of a ₹3.46 lakh deferred tax expense in Q1FY26, compared to nil in Q1FY25, further compressed the bottom line despite the reduction in operating losses seen in other periods.

Audit and Compliance

The unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board. Statutory auditors Scan & Co. Chartered Accountants issued an unmodified limited review report, stating that nothing came to their attention to suggest the statement was not prepared in accordance with Ind AS 34 and SEBI Listing Regulations.

Premium Capital Market and Investments Limited has approved the re-appointment of Manisha Sudip Bhattacharya as Whole Time Director for a period of five years. The Board of Directors finalized the decision during a meeting held on August 08, 2026, in Indore. The new term commences on August 11, 2026, and concludes on August 10, 2031, ensuring continuity in the company’s executive leadership following the completion of her previous five-year tenure.

The re-appointment is subject to the approval of the shareholders of the company. The Board acted on the recommendation of the Nomination and Remuneration Committee (NRC). In compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, the company has disclosed relevant details regarding Ms. Bhattacharya’s profile and qualifications.

Executive Profile and Qualifications

Manisha Sudip Bhattacharya brings extensive experience in banking, finance, and legal domains to the role. She holds degrees in B.Com, M.Com, and LLB. Her professional background includes serving as a Branch Banking Manager at ICICI Bank and working with Dewan Housing Finance Corporation Limited. Additionally, she served as Branch Manager at Weimann Homes Limited. Currently, she is associated with Adv. V.M. Kohatkar.

Regulatory Compliance and Disclosures

The filing confirms that Ms. Bhattacharya is not debarred from holding office by virtue of any SEBI order or other authority. Furthermore, she is not disqualified from holding the office of director pursuant to Section 164 of the Companies Act, 2013. The disclosure also states that she has no relationships with other directors, key managerial personnel, or promoters of the company, ensuring independence in her role.

What This Means for Governance

The re-appointment underscores the Board’s confidence in Ms. Bhattacharya’s leadership capabilities. With her diverse background spanning banking, housing finance, and legal advisory, she is positioned to navigate regulatory complexities and drive strategic initiatives for Premium Capital Market and Investments Limited. The transition to the new term will occur seamlessly on August 11, 2026, pending the requisite shareholder consent.