Key Financial Figures (₹ in Lakhs)

Quarter Ended March 31, 2026 (Q4 FY26):

  • Revenue from Operations: ₹225.25
  • Other Income: ₹7.13
  • Total Income: ₹232.37
  • Total Expenses: ₹238.89
  • Loss Before Exceptional Items and Tax: (₹6.52)
  • Exceptional Items (Loss): (₹9.84)
  • Loss Before Tax: (₹16.36)
  • Tax Expense: ₹4.92 (Current Tax), (₹8.19) (Deferred Tax)
  • Net Loss for the Quarter: (₹13.09)
  • Total Comprehensive Income for the Quarter: (₹8.65)
  • Basic EPS: (₹0.22); Diluted EPS: (₹0.22)

Financial Year Ended March 31, 2026 (FY26):

  • Revenue from Operations: ₹875.12
  • Other Income: ₹27.81
  • Total Income: ₹902.93
  • Total Expenses: ₹872.17
  • Profit Before Exceptional Items and Tax: ₹30.76
  • Exceptional Items (Loss): (₹9.84)
  • Profit Before Tax: ₹20.91
  • Tax Expense: ₹10.81 (Current Tax), (₹2.03) (Deferred Tax)
  • Net Profit for the Year: ₹12.13
  • Total Comprehensive Income for the Year: ₹16.57
  • Basic EPS: ₹0.21; Diluted EPS: ₹0.21

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

  • Total Assets: ₹1,605.76 Lakhs
  • Equity Share Capital: ₹669.00 Lakhs
  • Other Equity: Negative ₹35 Lakhs (approx.)
  • Current Liabilities: ₹337.99 Lakhs (Borrowings), ₹37.54 Lakhs (Trade Payables)

Cash Flow Statement (FY26):

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

Exceptional Item

The exceptional loss of ₹9.84 lakh represents a one-time recognition of past service cost relating to gratuity liability based on actuarial valuation, arising from the implementation/impact assessment of the new Labour Codes.

Contingent Liability - Income Tax

The Income Tax Department completed an assessment for FY 2018-19 (AY 2019-20), resulting in additions/disallowances of ₹10.94 lakh. The total demand raised, including interest, is ₹11.90 lakh. The company has filed an appeal against this order with the Commissioner of Income Tax (Appeals) [CIT(A)].

Share Warrant Forfeiture

During the quarter ended December 31, 2025, 100,000 equity share warrants lapsed due to non-receipt of the balance subscription amount. The upfront amount of ₹4.95 lakh received was forfeited and transferred from "Money received against share warrants" to "Retained Earnings" within equity. This had no impact on profit or loss.

Auditor Opinion

Statutory auditors M/s. KPB & Associates issued an unmodified opinion on the audited financial results. Their report includes an Emphasis of Matter paragraph drawing attention to Notes 5 (warrant forfeiture) and 6 (exceptional item) but does not qualify the opinion.

Additional Information

The meeting commenced at 3:00 PM IST and concluded at 8:45 PM IST. The financial results have been made available on the company's website at www.panabyte.com.