Financial Results (Quarter Ended September 30, 2026)

Income Statement (₹ in Lakhs)

  • Revenue from Operations: ₹1242.58 (Unaudited)
  • Other Income: ₹11.12 (includes Interest Income ₹10.18 Lakhs, Cash Back ₹0.12 Lakhs, Profit on sale of Fixed Assets ₹2.42 Lakhs)
  • Total Income: ₹1253.70

Expenses (₹ in Lakhs)

  • Cost of materials consumed: ₹88.91
  • Employee benefits expense: ₹555.84
  • Finance Cost: ₹74.99
  • Depreciation and amortisation expense: ₹186.20
  • Laboratories & Instruments Maintenance Expenses: ₹131.85
  • Power & Fuel Charges: ₹32.86
  • Other expenses: ₹144.21
  • Total expenses: ₹1214.86

Profitability

  • Profit before tax: ₹38.84
  • Tax Expenses: ₹21.97
  • Current Tax: ₹8.77
  • Income Tax Earlier Year: ₹5.63
  • Mat Credit Entitlement: ₹0.85
  • Deferred Tax: ₹6.72
  • Net Profit for the period: ₹16.87
  • Other Comprehensive Income: ₹4.96
  • Total Comprehensive Income: ₹20.54

Per Share Data

  • Paid-up equity share capital: ₹696.52 Lakhs
  • Face value per share: ₹10.00
  • Basic EPS: ₹0.24
  • Diluted EPS: ₹0.24

Half-Year Performance (April 01, 2026 to September 30, 2026)

Income Statement (₹ in Lakhs)

  • Revenue from Operations: ₹2448.87 (Unaudited)
  • Other Income: ₹12.72
  • Total Income: ₹2461.59
  • Total expenses: ₹2362.82
  • Profit before tax: ₹98.77
  • Tax Expenses: ₹23.66
  • Net Profit for the period: ₹75.11
  • Other Comprehensive Income: ₹5.86
  • Total Comprehensive Income: ₹79.45
  • Basic EPS: ₹1.08
  • Diluted EPS: ₹1.08

Comparative Performance

Quarter Comparison (YoY)

  • Revenue increased from ₹1111.71 lakh (Q2 FY26) to ₹1242.58 lakh (Q2 FY27)
  • Net profit decreased from ₹24.21 lakh (Q2 FY26) to ₹16.87 lakh (Q2 FY27)
  • EPS decreased from ₹0.35 (Q2 FY26) to ₹0.24 (Q2 FY27)

Half-Year Comparison (YoY)

  • Revenue increased from ₹2235.90 lakh (H1 FY26) to ₹2448.87 lakh (H1 FY27)
  • Net profit increased from ₹62.71 lakh (H1 FY26) to ₹75.11 lakh (H1 FY27)
  • EPS increased from ₹0.90 (H1 FY26) to ₹1.08 (H1 FY27)

Balance Sheet Position as at September 30, 2026 (₹ in Lakhs)

Assets

  • Non-Current Assets: ₹5535.44
  • Property, plant and equipment: ₹4882.25
  • Capital work-in-progress: ₹162.42
  • Right of use Asset: ₹334.78
  • Intangible assets: ₹37.19
  • Financial assets: ₹118.75
  • Deferred tax Asset: ₹0.05
  • Current assets: ₹1982.66
  • Inventories: ₹25.01
  • Trade receivables: ₹1604.56
  • Cash and cash equivalents: ₹22.39
  • Loans: ₹23.16
  • Other financial assets: ₹182.82
  • Current Tax Assets: ₹124.72
  • Total Assets: ₹7518.10

Liabilities and Equity

  • Equity: ₹2637.00
  • Equity share capital: ₹696.53
  • Other equity: ₹1940.47
  • Non-current liabilities: ₹3013.45
  • Long Term Borrowings: ₹2481.88
  • Lease Liabilities: ₹301.03
  • Long Term Provision: ₹230.54
  • Current liabilities: ₹1867.65
  • Short Term Borrowings: ₹743.76
  • Lease Liabilities: ₹67.11
  • Trade payables: ₹551.06
  • Other Current Financial Liabilities: ₹359.81
  • Other current liabilities: ₹124.69
  • Short Term Provisions: ₹21.22
  • Total Liabilities and Equity: ₹7518.10

Cash Flow Statement for Half Year Ended September 30, 2026 (₹ in Lakhs)

Operating Activities

  • Profit before income tax: ₹98.77
  • Cash generated from operations: ₹524.09
  • Income taxes paid: ₹(34.95)
  • Net cash inflow from operating activities: ₹559.04

Investing Activities

  • Payments for property, plant and equipment: ₹(531.67)
  • Payments for Capital Work In Progress: ₹(122.26)
  • Payments for Intangible Assets: ₹(9.74)
  • Proceeds from sale of property, plant & equipment: ₹61.48
  • Interest received: ₹10.18
  • Net cash outflow from investing activities: ₹(592.01)

Financing Activities

  • Proceeds from Long term borrowings: ₹1532.05
  • Repayment of Long term borrowing: ₹(912.93)
  • Short term borrowings: ₹(415.52)
  • Finance Cost (Interest paid): ₹(148.07)
  • Payments of Lease Obligations: ₹(31.03)
  • Net cash inflow from financing activities: ₹24.50

Net Change in Cash

  • Net increase in cash and cash equivalents: ₹(8.47)
  • Cash and cash equivalents at beginning: ₹30.86
  • Cash and cash equivalents at end: ₹22.39

Notes to Financial Results

1. Prepared as per Regulation 33 of SEBI LODR Regulations 2015 and Indian Accounting Standards (Ind AS)

2. Figures reviewed by Audit Committee and approved by Board on November 14, 2026

3. Quarter figures are balancing figures between unaudited H1 figures and published Q1 figures

4. Depreciation provided on straight line method as per estimated remaining useful lives

5. Single operating segment identified as "Analysis and Testing" as per Ind AS 108

6. Revenue from Operations shown exclusive of GST

7. Other Income includes Interest Income ₹10.18 Lakhs, Cash Back ₹0.12 Lakhs, Profit on sale of Fixed Assets ₹2.42 Lakhs

8. Previous period figures regrouped where necessary

9. EPS shown in Rupees

10. Contact: compliance_officer@choksilab.in