iSERA LIFESCIENCES LIMITED

Financial Performance Highlights

Quarter Ended September 30, 2026:

  • Total Revenue: ₹7.88 lakh (consisting entirely of Other Income)
  • Total Expenses: ₹20.99 lakh
  • Employee benefits expense: ₹4.13 lakh
  • Depreciation and amortization expense: ₹0.72 lakh
  • Other Expenses: ₹16.09 lakh
  • Loss before tax: ₹(13.11) lakh
  • Net Loss for the period: ₹(13.11) lakh
  • Basic and Diluted EPS: ₹(0.62)

Half Year Ended September 30, 2026:

  • Total Revenue: ₹7.88 lakh
  • Total Expenses: ₹54.61 lakh
  • Loss before tax: ₹(46.73) lakh
  • Net Loss for the period: ₹(46.73) lakh
  • Basic and Diluted EPS: ₹(0.56)

Comparative Performance

Quarter Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue decreased from ₹3.00 lakh to ₹7.88 lakh
  • Net Profit turned to Loss of ₹(13.11) lakh from Profit of ₹0.70 lakh
  • EPS turned negative to ₹(0.62) from positive ₹0.22

Half Year Comparison (H1 FY27 vs H1 FY26):

  • Revenue increased from ₹1.00 lakh to ₹7.88 lakh
  • Net Loss widened from ₹(0.84) lakh to ₹(46.73) lakh
  • EPS turned more negative to ₹(0.56) from ₹(0.26)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹802.59 lakh
  • Property, Plant and Equipment: ₹37.76 lakh
  • Other Financial Assets: ₹100.00 lakh
  • Trade receivables: ₹70.16 lakh
  • Cash and cash equivalents: ₹3.55 lakh
  • Loans and advances: ₹123.93 lakh
  • Other current assets: ₹467.19 lakh
  • Equity and Liabilities:
  • Paid Up Equity Share Capital: ₹840.90 lakh (Face Value ₹10 each)
  • Reserves (excluding Revaluation Reserve): ₹(62.92) lakh (negative)
  • Long term Borrowings: ₹7.98 lakh
  • Trade Payables: ₹3.18 lakh
  • Other current liabilities: ₹1.65 lakh
  • Short Term Provisions: ₹1.81 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net cash from operating activities: ₹(94.17) lakh
  • Net cash used in investing activities: ₹(30.60) lakh
  • Net cash flow from financing activities: ₹(158.30) lakh
  • Net decrease in cash & cash equivalents: ₹(283.07) lakh
  • Cash & cash equivalents at end of period: ₹3.55 lakh (down from ₹286.62 lakh at beginning)

Key Disclosures and Notes

1. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 03, 2026.

2. The financial results have been prepared in accordance with Ind AS-34 "Interim Financial Reporting" prescribed under Section 133 of Companies Act, 2013.

3. The company is engaged in IT/ITES business in one segment only with no separate reportable segments as per Ind AS-108 "Operating Segments".

4. The independent auditor, GMKS & Co (FRN: 139767W), issued a limited review report stating nothing came to their attention causing belief that the statement contains material misstatement.

5. Figures of corresponding previous periods have been regrouped and reclassified wherever considered necessary.