Standalone Financial Performance (Amount in ₹ Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹0.00
- Other Income: ₹0.00
- Total Revenue: ₹0.00
- Total Expenses: ₹12.61
- Employee Benefits Expense: ₹5.27
- Finance Cost: ₹0.00
- Depreciation and Amortization: ₹0.29
- Other Expenses: ₹6.05
- Loss Before Tax: ₹(11.61)
- Tax Expense: ₹0.00
- Loss for the Period: ₹(11.61)
- Earnings Per Share (Basic/Diluted): ₹(0.05)
- Paid-up Equity Share Capital: ₹2,274.97 lakhs (Face Value ₹10/- per share)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹0.00
- Other Income: ₹0.00
- Total Revenue: ₹0.00
- Total Expenses: ₹27.60
- Employee Benefits Expense: ₹15.07
- Finance Cost: ₹0.00
- Depreciation and Amortization: ₹0.41
- Other Expenses: ₹12.12
- Loss Before Tax: ₹(43.08)
- Tax Expense: ₹0.00
- Loss for the Period: ₹(43.08)
- Earnings Per Share (Basic/Diluted): ₹(0.19)
Consolidated Financial Performance (Amount in ₹ Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹0.00
- Other Income: ₹0.00
- Total Revenue: ₹0.00
- Total Expenses: ₹11.41
- Employee Benefits Expense: ₹5.27
- Depreciation and Amortization: ₹0.29
- Other Expenses: ₹5.85
- Loss Before Tax: ₹(11.51)
- Tax Expense: ₹0.00
- Loss for the Period: ₹(11.51)
- Earnings Per Share (Basic/Diluted): ₹(0.12)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹0.00
- Other Income: ₹0.00
- Total Revenue: ₹0.00
- Total Expenses: ₹43.08
- Employee Benefits Expense: ₹15.07
- Depreciation and Amortization: ₹0.41
- Other Expenses: ₹27.60
- Loss Before Tax: ₹(43.08)
- Tax Expense: ₹0.00
- Loss for the Period: ₹(43.08)
- Earnings Per Share (Basic/Diluted): ₹(0.21)
Balance Sheet Highlights (Standalone)
As of September 30, 2026:
- Property, Plant and Equipment: ₹11.00 lakhs
- Investments: ₹200.00 lakhs
- Cash and Cash Equivalents: ₹100.29 lakhs
- Total Assets: ₹1,354.59 lakhs
- Equity Share Capital: ₹2,274.97 lakhs
- Reserves and Surplus: ₹(1,184.17) lakhs
- Total Equity: ₹1,090.79 lakhs
- Total Liabilities: ₹263.80 lakhs
Cash Flow Statement (Standalone)
Half Year Ended September 30, 2026:
- Net Cash from Operating Activities: ₹(51.54) lakhs
- Net Cash Used in Investing Activities: ₹(11.05) lakhs
- Net Cash from Financing Activities: ₹0.00
- Net Decrease in Cash: ₹(62.60) lakhs
- Cash at Beginning: ₹162.88 lakhs
- Cash at End: ₹100.29 lakhs
Auditor's Emphasis of Matters
The independent auditor, MGR & CO, highlighted three significant matters:
1. Proposed investment of up to ₹21,00,00,000 in S Labs Hygiene Care Private Limited through subscription to Compulsorily Convertible Preference Shares (CCPS), approved by the Board on September 28, 2026, and shareholders on October 26, 2026. Expected to be undertaken during Q3 FY2026-27.
2. Approval for material related party transaction involving sale of goods to S Labs Hygiene Care Private Limited for an aggregate value not exceeding ₹25,00,00,000 during October 26, 2026 to October 25, 2027, on arm's length basis.
3. Approval for availing an unsecured loan of up to ₹1,00,00,000 from Mr. Ravi Kanth Naga Pattabhi Chopperla, Non-Executive Director, at 9% interest per annum.
The financial impact of these proposed transactions will be reflected in subsequent quarters' results.
Additional Information
- The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)
- The company has only one reportable segment: Healthcare Sector
- Figures for previous periods have been regrouped/reclassified for comparison
- Managing Director and CFO have certified the results per Regulation 33(2)(e) of SEBI (LODR) Regulations, 2015
- The consolidated results include two associate companies: Krisani Biosciences Private Limited (32.91% ownership) and Qrops Advisory Services Private Limited (28.62% ownership), whose results were not reviewed by the auditor