1. Audited Financial Results

The Board considered and approved the Audited Financial Results (Standalone) of the Company for the quarter and financial year ended March 31, 2026.

Financial Performance (₹ in Lakhs):

  • Quarter Ended March 31, 2026: Net loss of ₹13.09 lakhs
  • Year Ended March 31, 2026: Net profit of ₹12.13 lakhs
  • Revenue from Operations Q4 FY26: ₹225.25 lakhs (Q4 FY25: ₹163.87 lakhs)
  • Revenue from Operations FY26: ₹875.12 lakhs (FY25: ₹832.79 lakhs)
  • Total Income FY26: ₹902.93 lakhs (FY25: ₹859.08 lakhs)
  • Exceptional Item FY26: Loss of ₹9.84 lakhs (one-time recognition of past service cost relating to gratuity liability)
  • Earnings per share (Basic) FY26: ₹0.21 (FY25: ₹0.20)
  • Earnings per share (Diluted) FY26: ₹0.21 (FY25: ₹0.17)

2. Appointment of Secretarial Auditor

The Board appointed M/s. D. M. Zaveri & Co., Company Secretaries, as Secretarial Auditor of the Company for the Financial Year 2026-27. The appointment was made on May 26, 2026.

3. Appointment of Internal Auditor

The Board appointed M/s. Sanket Sangoi & Associates, Chartered Accountants, as Internal Auditor of the Company for the Financial Year 2026-27. The appointment was made on May 26, 2026.

Additional Financial Information

Balance Sheet Highlights (as of March 31, 2026, ₹ in Lakhs):

  • Total Assets: ₹1,60,576
  • Equity Share Capital: ₹669.00
  • Other Equity: Negative ₹35 (represented by % symbol in source)
  • Borrowings: ₹33,799 (current), ₹3.09 (non-current)
  • Trade Payables: ₹37,544

Cash Flow Highlights (FY26, ₹ in Lakhs):

  • Net Cash Flow from Operations: ₹(201.88)
  • Net Cash Flow from Investing Activities: ₹(32.98)
  • Net Cash Flow from Financing Activities: ₹123.75
  • Net Decrease in Cash: ₹(83.43)

Notes to Financial Results

  • The results were reviewed by the Audit Committee and approved by the Board on May 26, 2026.
  • During the quarter ended December 31, 2025, 1,00,000 equity share warrants lapsed due to non-receipt of balance subscription amount. The amount of ₹4,95,000 received upfront was forfeited and transferred to Retained Earnings.
  • Exceptional item of ₹9.84 lakhs represents one-time recognition of past service cost relating to gratuity liability based on actuarial valuation.
  • Contingent Liability: Income Tax assessment for FY 2018-19 resulted in demand of ₹11,89,700/-. The company has preferred an appeal before CIT(A).

Meeting Details

The Board meeting commenced at 03:00 p.m. (IST) and concluded at 08:45 p.m. (IST) on May 26, 2026.

The information is available on the company website at www.panabyte.com.