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NOTES TO ACCOUNTS

Panth Infinity Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 64.70 Cr. P/BV 0.93 Book Value (₹) 12.61
52 Week High/Low (₹) 13/6 FV/ML 10/1 P/E(X) 46.92
Bookclosure 30/10/2024 EPS (₹) 0.25 Div Yield (%) 0.00
Year End :2025-03 

39. The amount due to Micro & Small Enterprises are based on the information available with the company.

40. Where the company has not used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date, the company shall disclose the details of where they have been used Not Applicable

41. If, in the opinion of the Board, any of the assets other than Property, Plant and Equipment, Intangible Assets and non-current investments do not have a value on realization in the ordinary course of business at least equal to the amount at which they are stated, the fact that the Board is of that opinion, shall be stated:- Not Applicable

42. Where the Company has revalued its Property, Plant and Equipment, the company shall disclose

as to whether the rev aluation is based on the valuation by a registered Valuer as defined under rule 2 of the Companies (Register ed Valuers and Valuation) Rules, 2017:- Not Applicable

43. No Immovable Properties are held by the company.

45. CWIP Ageing Not Applicable

46. CWIP Completion Schedule:- Not Applicable

47. Intangible Tangible Assets under Development : Not Applicable.

48. The Company does not have any benami property, and no proceeding has been initiated against the Company for holding any benami property.

49. The Company does not have borrowings on the basis of security of Current Assets: Not Applicable.

50. The Company is not a declared wilful delay Iter by any bank/ financial Institution/ other lender.

51. Relationship with Struck off Companies :- Not Applicable

52. Charges / Satisfaction yet to be registered with ROC beyond the statutory period along with details and reasons thereof: Not Applicable

53. The Company has complied with number of layers prescribed under Section 2(87) of *“Ý the name & CIN of such layer of companies along with relationship / extent of holding

55. Any Scheme of Arrangements hds been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013, the company shall disclose that the effect of such Scheme of Arrangements have been accounted for in the books of account of the Company ‘in accordance with the Scheme’ and ‘in accordance with accounting standards’ and deviation in this

regard shall be exnlained - Not Applicable

56. Company has Advanced/ Loaned/ Invested to any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Intermediary shall Lend or invest in Ultimate Beneficiaries Frovide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries :- Not Applicable

57. Company has Received from any other person or entity, incl. foreign entities with the understanding (recorded or otherwisej that the Company shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries. Not Applicable

58. Details of any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961), unless there is immunity for disclosure under any scheme - Not Applicable

59 The company not covered under section 135 of the companies act

60.Previous year's figuFE'S have been regrouped / reclassified wherever necessary to correspond with the current year's classification/disclosure.

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