Board Meeting Details

The Board of Directors meeting was held on November 12, 2026, commencing at 04:00 PM (IST) and concluding at 04:45 PM (IST) in Sonipat, Haryana.

Key Approvals

The Board approved:

1. Unaudited Standalone Financial Results for half year ended September 30, 2026

2. Unaudited Consolidated Financial Results for half year ended September 30, 2026

3. Taken on record "Limited Review Report" issued by M/s. DGMS & Co., Statutory Auditor of the Company, with an unmodified opinion

Standalone Financial Results (Half Year Ended September 30, 2026)

Revenue Performance

  • Revenue from Operations: ₹0.64 lakh
  • Other Income: ₹67.85 lakh
  • Total Revenue: ₹68.49 lakh

Expense Breakdown

  • Direct Expenses: ₹5.81 lakh
  • Purchases of stock-in-trade: ₹0.00 lakh
  • Changes in inventories: ₹93.15 lakh
  • Employee benefit expense: ₹1.34 lakh
  • Finance Costs: ₹0.52 lakh
  • Depreciation and amortisation expense: ₹4.55 lakh
  • Other Expenses: ₹46.12 lakh
  • Total Expenses: ₹151.49 lakh

Profit/Loss Position

  • Loss before tax: ₹(83.00) lakh
  • Net Loss for the period from Continuing Operations: ₹(22.91) lakh
  • Net Loss from Discontinuing Operations: ₹(60.09) lakh
  • Total Net Loss for the period: ₹(60.09) lakh

Capital Structure

  • Paid-up equity share capital: ₹210.00 lakh (Face Value ₹10 per share)
  • Reserves: ₹122.84 lakh

Earnings Per Share

  • Basic and diluted EPS: ₹(2.86) per share

Consolidated Financial Results (Including Upender Metaplast Private Limited)

Revenue Performance

  • Revenue from Operations: ₹153.61 lakh
  • Other Income: ₹67.85 lakh
  • Total Revenue: ₹221.47 lakh

Expense Breakdown

  • Direct Expenses: ₹22.85 lakh
  • Purchases of stock-in-trade: ₹126.06 lakh
  • Changes in inventories: ₹106.41 lakh
  • Employee benefit expense: ₹1.34 lakh
  • Finance Costs: ₹0.52 lakh
  • Depreciation and amortisation expense: ₹4.55 lakh
  • Other Expenses: ₹48.72 lakh
  • Total Expenses: ₹310.45 lakh

Profit/Loss Position

  • Loss before tax: ₹(88.98) lakh
  • Tax Expense: ₹(26.03) lakh
  • Net Loss for the period: ₹(62.95) lakh

Earnings Per Share

  • Basic and diluted EPS: ₹(3.00) per share

Auditor Review

M/s. DGMS & Co., Chartered Accountants (Firm Regn. No. 0112187W) issued limited review reports for both standalone and consolidated financial results with an unmodified opinion, stating that nothing has come to their attention that causes them to believe the statements contain material misstatements.

Comparative Period Performance

Standalone Comparison (Half Year Ended)

  • September 2026: Total Revenue ₹68.49 lakh, Net Loss ₹(60.09) lakh
  • March 2026: Total Revenue ₹1,190.39 lakh, Net Loss ₹(11.09) lakh
  • September 2025: Total Revenue ₹82.59 lakh, Net Loss ₹(24.87) lakh

Annual Comparison (Year Ended March 31, 2026)

  • Total Revenue: ₹1,272.98 lakh
  • Net Loss: ₹(35.97) lakh

Balance Sheet Position (Standalone as at September 30, 2026)

Equity and Liabilities

  • Shareholder's Funds: ₹332.84 lakh
  • Non-Current Liabilities: ₹10.15 lakh
  • Current Liabilities: ₹909.14 lakh
  • Total Equity & Liabilities: ₹1,259.81 lakh

Assets

  • Non-Current Assets: ₹48.87 lakh
  • Current Assets: ₹1,210.94 lakh
  • Total Assets: ₹1,259.81 lakh

Cash Flow Statement (Standalone)

  • Net cash from operating activities: ₹100.58 lakh
  • Net cash from investing activities: ₹6.74 lakh
  • Net cash from financing activities: ₹(101.10) lakh
  • Net increase in cash: ₹6.22 lakh
  • Cash equivalents at end: ₹22.60 lakh

Additional Information

  • Company listed on SME platform of BSE on January 13, 2022
  • Financial results disseminated on company website: https://www.fabinolife.com
  • Figures for corresponding previous periods regrouped/reclassified for comparability
  • Company CIN: L24100HR2011PLC114093