Unaudited Financial Results along with limited Review Report for the Quarter Ended on September 30 2025
Awaiting price reaction for this filing.
Premium Capital Market & Investments Ltd (BSE: 511660) filed unaudited Q2 FY26 and half-year results. Q2 revenue from operations rose about 23% year-on-year to ₹314.06 lakhs (vs ₹254.46 lakhs in Q2 FY25), while half-year revenue more than doubled to ₹989.91 lakhs (vs ₹446.66 lakhs in H1 FY25). Q2 standalone profit after tax fell sharply to ₹2.24 lakhs (vs ₹7.06 lakhs YoY) because of a ₹8.84 lakh deferred tax charge, but half-year PAT jumped to ₹23.07 lakhs from ₹2.50 lakhs — a sharp swing from a full-year FY25 loss of ₹44.30 lakhs. The statutory auditor (SCAN & Co) issued an unqualified limited review but added an Emphasis of Matter flagging a land purchase of ₹25.42 lakhs in August 2025 and the reclassification of a ₹1.33 crore loan from Genius Bulls Investment Limited from "Other Current Liabilities" to "Short Term Borrowings." Operating cash flow for H1 FY26 was negative at ₹(112.20) lakhs despite the reported profit.
Top-line and half-year profits show a strong turnaround from FY25's loss, which is positive, but the balance sheet remains weak with negative reserves of ₹(718.64) lakhs, a fresh short-term borrowing of ₹133 lakhs, and negative operating cash flow. For retail investors, this is a small, thinly-traded micro-cap stock with a fragile financial position and history of losses — proceed with caution.