The Board of Directors of Pan Electronics (India) Limited held a meeting on August 13, 2026, which commenced at 2:00 PM and concluded at 2:30 PM. The primary agenda was to consider and approve the unaudited financial results for the quarter ended June 30, 2026 (Q1 FY27).

Financial Performance (Rs. in Lakhs)

Profit & Loss Statement for the Quarter Ended June 30, 2026:

  • Revenue from Operations: ₹48.26
  • Other Income: ₹0.05
  • Total Revenue: ₹48.33
  • Total Expenses: ₹85.75
  • Cost of materials consumed: ₹42.52
  • Changes in inventories of finished goods & work-in-progress: ₹(4.63)
  • Employee benefit expense: ₹12.13
  • Finance costs: ₹5.33
  • Depreciation and amortisation expense: ₹10.15
  • Other expenses: ₹20.22
  • Loss before tax and exceptional items: ₹(37.43)
  • Exceptional Items: None
  • Extraordinary Items: None
  • Tax Expense: None (Current tax: Nil, Deferred tax: Nil)
  • Net Loss after tax: ₹(37.43)
  • Earnings Per Share (EPS) - Basic: ₹(0.52)
  • Earnings Per Share (EPS) - Diluted: ₹(0.52)

Balance Sheet as at June 30, 2026 (Rs. in Lakhs):

Assets

  • Non-Current Assets: ₹172.52
  • Property, Plant and Equipment: ₹166.48
  • Capital Work-in-Progress: ₹6.04
  • Financial Assets - Investments: ₹0.00
  • Others: ₹0.00
  • Current Assets: ₹609.41
  • Inventories: ₹150.30
  • Trade Receivables: ₹174.49
  • Cash and Cash Equivalents: ₹27.74
  • Bank Balances other than above: ₹32.98
  • Other Current Assets: ₹212.09
  • Total Assets: ₹1,074.93

Equity and Liabilities

  • Equity: ₹(289.05)
  • Equity Share Capital: ₹400.00
  • Other Equity: ₹(329.05)
  • Liabilities: ₹1,074.93
  • Non-Current Liabilities: ₹393.34
  • Financial Liabilities - Borrowings: ₹390.94
  • Provisions: ₹2.54
  • Current Liabilities: ₹681.59
  • Trade Payables: ₹45.00
  • Total outstanding dues of creditors other than micro and small enterprises: ₹88.04
  • Other Current Liabilities: ₹115.20
  • Provisions: ₹0.09

Auditor's Review

The financial results were reviewed by SKSVM & Co., Chartered Accountants (Firm Registration No. 002045S). The review was conducted in accordance with Standard on Review Engagements (SRE) 2410. The auditor's report, signed by Partner Shivakumara G V (Membership No: 232286), states that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement. The financial results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34).

Additional Information

  • The company has only one reportable business segment.
  • The financial statements are prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015.
  • Previous year figures have been regrouped where necessary.
  • The results were reviewed by the Audit Committee and approved by the Board of Directors.