Panth Infinity Limited has completed the acquisition of 100% shares in Al Subh Enterprise FZ-LLC, a Dubai-based IT subsidiary. The company's Board of Directors approved this acquisition on December 03, 2025, making Al Subh Enterprise a wholly owned subsidiary focused on IT-related business operations in the UAE.

Regulatory Disclosure Details

The company has made the necessary regulatory disclosure under Regulation 30 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure was submitted to BSE Limited on January 03, 2026, providing comprehensive details about the acquisition structure and strategic rationale.

Acquisition Structure and Details

Strategic Business Expansion

This acquisition represents Panth Infinity Limited's strategic expansion into the UAE's growing IT sector. Al Subh Enterprise FZ-LLC was incorporated specifically for IT-related business operations, aligning with the parent company's expansion strategy in the technology sector. The wholly owned subsidiary structure ensures complete operational control and seamless integration with existing business operations.

Management and Governance Structure

Sendhabhai Amrutbhai Makvana, Managing Director of Panth Infinity Limited (DIN: 09756503), signed the regulatory disclosure documents. The acquisition provides the company with full voting rights, complete director appointment authority, and comprehensive management control over the Dubai subsidiary's operations.

Market Implications

The completion of this acquisition strengthens Panth Infinity Limited's international presence and provides access to the UAE's business-friendly environment and expanding technology market. This move demonstrates the company's commitment to geographic diversification and growth in the IT services sector, potentially opening new revenue streams and market opportunities in the Middle East region.

Panth Infinity Limited , a publicly traded company, has announced changes to its share allotment plan and released its financial results for the second quarter of fiscal year 2026. These developments mark shifts in the company's capital structure and financial performance.

Revised Share Allotment

The Board of Directors of Panth Infinity Limited has approved a modification to its previously planned share allotment. The key changes include:

• Reduction in shares to be allotted to Gromo Trading Private Limited from 9,631,330 to 9,262,670
• Issue price maintained at Rs. 10.85 per share
• Total issue size decreased from 30,615,190 to 30,246,530 equity shares

This adjustment corresponds to an outstanding loan amount of Rs. 10.05 crores owed to Gromo Trading Private Limited.

Q2 FY2026 Financial Highlights

The company has also released its unaudited financial results for the quarter and half-year ended September 30, 2025. Here's a breakdown of the key financial metrics:

All figures in Rs. lakhs, except EPS in Rs.

Additional Financial Information

• Paid-up Equity Share Capital: Rs. 24.91 crores
• Face Value per Share: Rs. 10

The financial results show an increase in revenue from operations compared to both the previous quarter and the same quarter last year. However, the company reported a net loss for the current quarter, resulting in negative earnings per share.

The revised share allotment plan may impact the company's capital structure and could be part of a strategy to manage its outstanding loans and optimize its balance sheet.