Key Financial Results (Standalone)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from Operations: ₹148.21 lakh (Q2 FY27) vs ₹286.50 lakh (Q2 FY26) - 48% decline
  • Other Income: ₹6.79 lakh vs ₹6.95 lakh
  • Total Income: ₹155.00 lakh vs ₹293.45 lakh - 47% decline
  • Profit/(Loss) Before Tax: ₹22.96 lakh vs ₹42.07 lakh - 45% decline
  • Profit/(Loss) for the Period: ₹13.18 lakh vs ₹36.20 lakh - 64% decline
  • Basic EPS: ₹0.20 vs ₹0.70
  • Diluted EPS: ₹0.20 vs ₹0.63

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹233.62 lakh (H1 FY27) vs ₹472.89 lakh (H1 FY26) - 51% decline
  • Other Income: ₹13.87 lakh vs ₹14.13 lakh
  • Total Income: ₹247.49 lakh vs ₹487.02 lakh - 49% decline
  • Profit/(Loss) Before Tax: ₹(8.79) lakh loss vs ₹23.77 lakh profit
  • Profit/(Loss) for the Period: ₹(7.93) lakh loss vs ₹23.11 lakh profit
  • Basic EPS: ₹(0.12) vs ₹0.44
  • Diluted EPS: ₹(0.12) vs ₹0.40

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹1,653.51 lakh (vs ₹1,605.76 lakh as of March 31, 2026)
  • Equity Share Capital: ₹669.00 lakh (unchanged)
  • Other Equity: ₹82.42 lakh (vs ₹90.35 lakh as of March 31, 2026)
  • Current Borrowings: ₹365.62 lakh
  • Trade Receivables: ₹394.76 lakh
  • Inventories: ₹183.32 lakh

Cash Flow Statement (H1 FY27)

  • Net Cash Flow from Operations: ₹(37.14) lakh
  • Net Cash Flow from Investing Activities: ₹(12.98) lakh
  • Net Cash Flow from Financing Activities: ₹48.14 lakh
  • Net Change in Cash: ₹(1.99) lakh
  • Cash and Cash Equivalents at End: ₹284.46 lakh

Regulatory and Compliance Information

  • Board Meeting Date: November 05, 2026 (3:00 PM to 6:35 PM IST)
  • Statutory Auditors: KPB & Associates issued a limited review report confirming the financial results comply with Ind AS and SEBI LODR requirements
  • Certification provided under Regulation 33(2)(a) by Chairman & Managing Director and Financial Officer
  • Financial statements prepared in accordance with Indian Accounting Standards (Ind AS)

Contingent Liability Disclosure

  • Income Tax Department completed assessment for FY 2018-19 (AY 2019-20)
  • Additions/disallowances amounting to ₹10.94 lakh
  • Total demand including interest: ₹11.90 lakh
  • Company has preferred an appeal before CIT(A)

Additional Information

  • The figures for previous periods have been regrouped/reclassified for comparability
  • Segment information as per Ind AS 108 is not applicable
  • The information is available on company website: www.panabyte.com