Key Decisions
The Board of Directors of Parnax Lab Limited, at its meeting held on Thursday, 12th November 2026, commencing at 4:00 PM and concluding at 5:05 PM, approved and took note of the following:
1. Considered and Approved the Standalone & Consolidated Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Report thereon.
Financial Results - Standalone (Rs. in Lakhs)
Quarter Ended 30.09.2026 (Unaudited):
- Revenue from Operations: ₹53.07
- Other Income: ₹20.46
- Total Revenue: ₹73.53
- Total Expenses: ₹88.21
- Loss Before Tax: (₹14.68)
- Tax Expense: ₹10.60 (Deferred Tax: ₹10.56)
- Net Loss for the Period: (₹25.28)
- Total Comprehensive Income: (₹25.24)
- Paid-up Equity Share Capital: ₹1,148.56 (Face Value ₹10)
- Basic & Diluted EPS: (₹0.22)
Half Year Ended 30.09.2026 (Unaudited):
- Revenue from Operations: ₹309.57
- Other Income: ₹41.66
- Total Revenue: ₹351.23
- Total Expenses: ₹281.45
- Profit Before Tax: ₹69.78
- Tax Expense: ₹10.48
- Net Profit for the Period: ₹59.30
- Total Comprehensive Income: ₹59.30
- Basic & Diluted EPS: ₹0.52
Comparative Figures (Standalone):
- Q2 FY26 (30.09.2025): Net Profit of ₹49.34 lakh (EPS ₹0.43)
- H1 FY26 (30.09.2025): Net Profit of ₹72.83 lakh (EPS ₹0.63)
- Full Year FY26 (31.03.2026): Net Profit of ₹88.75 lakh (EPS ₹0.77)
Financial Results - Consolidated (Rs. in Lakhs)
Quarter Ended 30.09.2026 (Unaudited):
- Revenue from Operations: ₹6,926.23
- Other Income: ₹20.76
- Total Revenue: ₹6,946.99
- Total Expenses: ₹6,620.17
- Profit Before Tax: ₹317.82
- Tax Expense: ₹99.43 (Current Tax: ₹67.00, Deferred Tax: ₹32.43)
- Profit for the Period: ₹218.39
- Minority Interest: ₹0.48
- Net Profit Attributable to Owners: ₹217.91
- Total Comprehensive Income: ₹218.39
- Basic & Diluted EPS: ₹1.90
Half Year Ended 30.09.2026 (Unaudited):
- Revenue from Operations: ₹12,606.66
- Other Income: ₹35.88
- Total Revenue: ₹12,642.54
- Total Expenses: ₹12,265.17
- Profit Before Tax: ₹377.37
- Tax Expense: ₹116.48
- Profit for the Period: ₹260.89
- Minority Interest: ₹0.40
- Net Profit Attributable to Owners: ₹260.49
- Total Comprehensive Income: ₹260.89
- Basic & Diluted EPS: ₹2.27
Comparative Figures (Consolidated):
- Q2 FY26 (30.09.2025): Net Profit Attributable to Owners of ₹361.69 lakh (EPS ₹3.15)
- H1 FY26 (30.09.2025): Net Profit Attributable to Owners of ₹688.57 lakh (EPS ₹6.01)
- Full Year FY26 (31.03.2026): Net Profit Attributable to Owners of ₹1,177.68 lakh (EPS ₹10.27)
Key Financial Positions (Standalone as of 30.09.2026)
- Total Assets: ₹2,523.92 Lakh
- Non-Current Assets: ₹1,359.18 Lakh (Includes Property, Plant & Equipment: ₹34.59 Lakh, Investments: ₹1,003.08 Lakh)
- Current Assets: ₹1,164.74 Lakh (Includes Inventories: ₹60.99 Lakh, Trade Receivables: ₹63.05 Lakh, Loans: ₹932.22 Lakh, Assets held for sale: ₹235.61 Lakh)
- Total Equity: ₹2,401.34 Lakh (Equity Share Capital: ₹1,148.56 Lakh, Other Equity: ₹1,252.78 Lakh)
- Total Liabilities: ₹122.58 Lakh
Key Financial Positions (Consolidated as of 30.09.2026)
- Total Assets: ₹24,918.63 Lakh
- Non-Current Assets: ₹13,756.42 Lakh (Includes Property, Plant & Equipment: ₹11,871.41 Lakh, Right-of-use asset: ₹754.55 Lakh, Capital work-in-progress: ₹690.51 Lakh)
- Current Assets: ₹11,162.21 Lakh (Includes Inventories: ₹4,385.91 Lakh, Trade Receivables: ₹5,166.22 Lakh, Assets held for sale: ₹235.61 Lakh)
- Total Equity: ₹9,790.86 Lakh (Attributable to owners: ₹9,773.99 Lakh)
- Total Liabilities: ₹15,127.77 Lakh (Includes Borrowings: ₹7,266.72 Lakh)
Auditor Review
The unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, were subject to a limited review by the statutory auditors, Ladha Singhal & Associates (Firm Regn. No. 120241W). The review was conducted in accordance with SRE 2410. Based on their review, nothing came to their attention that caused them to believe that the statements were not prepared in all material respects in accordance with Ind AS and SEBI LODR requirements.