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.

Panth Infinity Limited has recently undergone a significant change in its statutory auditing arrangements. The company announced that its current statutory auditors, M/s S S R V & Associates, Chartered Accountants, have tendered their resignation, effective October 13, 2025.

Resignation Details

M/s S S R V & Associates cited preoccupation as the primary reason for their decision to step down from their role. The firm had been serving as the statutory auditors for Panth Infinity Limited and will not be continuing their services for the Financial Year 2025-26.

Company's Response

The Board of Directors of Panth Infinity Limited convened a meeting on October 27, 2025, to address this development. During this meeting, which lasted from 4:30 PM to 5:00 PM, the Board took the following actions:

1. Acknowledged the resignation of M/s S S R V & Associates.
2. Approved the appointment of a new statutory auditor to fill the casual vacancy.

New Auditor Appointment

To ensure continuity in its auditing processes, the Board, based on the recommendation of the Audit Committee, has approved the appointment of M/s Patel Jain & Associates, Chartered Accountants, as the new statutory auditors of the company.

Key details of the new appointment:

M/s Patel Jain & Associates is described as a professionally managed firm providing auditing, tax consultancy, debt syndication, and management consultancy services.

Regulatory Compliance

Panth Infinity Limited has assured that this change in statutory auditors complies with the relevant regulations, including:

• Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
• SEBI Circular No. CIR/CFD/CMD1/114/2019 dated October 18, 2019
• SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023

The company has duly informed the BSE Limited about these developments and has expressed its appreciation for the professional services rendered by M/s S S R V & Associates during their tenure.

This change in statutory auditors marks a significant corporate action for Panth Infinity Limited. Shareholders and interested parties should note that the appointment of M/s Patel Jain & Associates is subject to approval at the upcoming Annual General Meeting for Financial Year 2025-26.