Key Financial Figures - Standalone (₹ lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹8,971.99
  • Other income: ₹164.99
  • Total income: ₹9,136.98
  • Total expenses: ₹8,934.27
  • Profit before tax: ₹202.71
  • Current tax: ₹50.00
  • Net profit: ₹152.71
  • Basic EPS: ₹0.96
  • Diluted EPS: ₹0.96

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹17,814.72
  • Other income: ₹210.70
  • Total income: ₹18,025.42
  • Total expenses: ₹17,706.61
  • Profit before tax: ₹318.81
  • Current tax: ₹50.00
  • Net profit: ₹268.81
  • Basic EPS: ₹1.69
  • Diluted EPS: ₹1.69

Comparative Figures (Quarter YoY):

  • Revenue growth: 21.65% (from ₹7,374.95 in Q2 FY26)
  • Net profit growth: 95.38% (from ₹78.17 in Q2 FY26)

Key Financial Figures - Consolidated (₹ lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹8,994.69
  • Other income: ₹163.10
  • Total income: ₹9,157.79
  • Total expenses: ₹8,964.48
  • Profit before tax: ₹193.31
  • Current tax: ₹50.00
  • Net profit: ₹143.31
  • Profit attributable to equity holders: ₹141.85
  • Basic EPS: ₹0.89
  • Diluted EPS: ₹0.89

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹17,856.30
  • Other income: ₹206.92
  • Total income: ₹18,063.22
  • Total expenses: ₹17,756.14
  • Profit before tax: ₹307.09
  • Current tax: ₹50.00
  • Net profit: ₹257.09
  • Profit attributable to equity holders: ₹254.21
  • Basic EPS: ₹1.60
  • Diluted EPS: ₹1.60

Balance Sheet Highlights - Standalone (as of September 30, 2026)

  • Total assets: ₹42,459.39 lakhs
  • Property, plant and equipment: ₹8,429.35 lakhs
  • Inventories: ₹12,246.63 lakhs
  • Trade receivables: ₹11,083.08 lakhs
  • Cash and cash equivalents: ₹508.58 lakhs
  • Total equity: ₹10,888.73 lakhs
  • Borrowings (non-current): ₹4,506.75 lakhs
  • Borrowings (current): ₹12,875.18 lakhs
  • Trade payables: ₹10,180.89 lakhs

Cash Flow Statement - Standalone (Half Year FY27)

  • Cash used in operating activities: ₹(103.72) lakhs
  • Cash used in investing activities: ₹(879.65) lakhs
  • Cash from financing activities: ₹1,272.45 lakhs
  • Net increase in cash: ₹289.09 lakhs

Fundraising Activity

Preferential Issue of Warrants:

  • Date of allotment: September 7, 2026
  • Amount raised: ₹210.00 lakhs (25% of warrant issue price)
  • Warrant issue price: ₹21 per warrant
  • Total intended issue size: ₹840.00 lakhs
  • Purpose: Greenfield API Manufacturing Facility at Yadgiri, Karnataka
  • Utilization during quarter: ₹0.00 (entire amount unutilized)
  • No deviation or variation in utilization of proceeds

Subsidiaries Included in Consolidation

1. Lifezen Health Care Private Limited

2. Balance Clinics LLP

3. Bal Research Foundation

4. Aurum Research & Analytical Solutions Private Limited