Key Quantitative Figures
Standalone Financial Results (₹ in Lakhs):
Quarter Ended 30 September 2026:
- Total Income: ₹2.31
- Total Expenses: ₹0.55
- Profit Before Tax: ₹1.76
- Profit for the Period: ₹1.76
- Basic EPS: ₹0.18
- Diluted EPS: ₹0.18
Half Year Ended 30 September 2026:
- Total Income: ₹7.23
- Profit for the Period: ₹2.16
- Basic EPS: ₹0.64
- Diluted EPS: ₹0.64
Comparative Figures (Quarter Ended 30 September 2025):
- Total Income: ₹1.54
- Profit for the Period: ₹1.17
- Basic EPS: ₹-0.41
- Diluted EPS: ₹-0.41
Consolidated Financial Results (₹ in Lakhs):
Quarter Ended 30 September 2026:
- Revenue from Operations: ₹103.89
- Other Income: ₹8.48
- Total Income: ₹112.37
- Total Expenses: ₹192.29
- Loss Before Tax: ₹(79.92)
- Loss for the Period: ₹(79.92)
- Basic EPS: ₹(2.91)
- Diluted EPS: ₹(2.91)
Half Year Ended 30 September 2026:
- Revenue from Operations: ₹153.20
- Other Income: ₹14.56
- Total Income: ₹167.76
- Loss for the Period: ₹(137.28)
- Basic EPS: ₹(5.47)
- Diluted EPS: ₹(5.47)
Dates of Action
- Board Meeting Date: Tuesday, 10th November, 2026
- Period Ended: 30th September, 2026
- Review Report Date: November 10, 2026
Parties Involved
- Subsidiary: Skybiotech Life Sciences Private Limited
- Auditor: SPD and Associates Chartered Accountants (FRN: 139118W)
- Managing Director: Poonam Prakash Rathi (DIN: 01274428)
- Auditor Partner: CA Venugopal B. Somani (Membership No. 154533)
Name Change Status
The company name was changed from "Kapil Cotex Limited" to "Skybiotech Healthcare Limited" on Ministry of Corporate Affairs (MCA) portal with effect from 07/11/2025. This change was intimated to BSE on 08/11/2025. Final approval is still in process.
Segment Information
The entire operations of the Company relate to only one segment, hence segment reporting as defined in AS 17 is not applicable. There are no separate reportable segments.
Balance Sheet Position (Standalone as at September 30, 2026)
- Share Capital: ₹191.50 lakh
- Reserves and Surplus: ₹976.03 lakh
- Deferred Tax Liabilities: ₹14.99 lakh
- Other Current Liabilities: ₹2.74 lakh
- Short-term Provisions: ₹67.14 lakh
- Non-current Investments: ₹1,236.11 lakh
- Trade Receivables: ₹0.27 lakh
- Other Current Assets: ₹16.02 lakh
- Total Assets: ₹1,252.40 lakh
Cash Flow Statement (Standalone)
- Cash Flow from Operating Activities: ₹(8.72) lakh
- Cash Flow from Investing Activities: ₹8.33 lakh
- Net Decrease in Cash: ₹(0.39) lakh
- Closing Cash Balance: ₹0.27 lakh
Subsidiary Information
The consolidated results include Skybiotech Life Sciences Private Limited, which reported:
- Total Revenue: ₹103.89 lakh for quarter ended 30th September, 2026
- Net Loss after Tax: ₹(81.68) lakh for quarter ended 30th September, 2026
The subsidiary's results were reviewed by their independent auditors and relied upon by the group auditor.
Audit Committee and Board Approval
The unaudited results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 10.11.2026.