Detailed Summary

Financial Results Approval

The Board approved the Un-Audited Financial Results (Standalone and Consolidated) for the quarter and half year ended 30-September-2026, pursuant to Regulation 33 of SEBI LODR Regulations, 2015.

Standalone Financial Performance (Amounts in ₹ Lacs)

Quarter Ended 30-Sep-2026:

  • Net Sales/Income from Operations: 15.80
  • Total Income: 15.80
  • Total Expenses: 67.87
  • Profit Before Tax: (52.07)
  • Total Tax Expenses: (0.66)
  • Profit for the Period: (51.40)
  • EPS Basic: (0.01)
  • EPS Diluted: (0.01)

Half Year Ended 30-Sep-2026:

  • Net Sales/Income from Operations: 39.20
  • Total Income: 39.20
  • Total Expenses: 128.64
  • Profit Before Tax: (89.44)
  • Total Tax Expenses: (15.68)
  • Profit for the Period: (73.75)
  • EPS Basic: (0.01)
  • EPS Diluted: (0.01)

Comparative Figures (Quarter Ended 30-Sep-2025):

  • Net Sales/Income from Operations: 195.98
  • Profit for the Period: 60.40
  • EPS Basic: 0.02

Consolidated Financial Performance (Amounts in ₹ Lacs)

Quarter Ended 30-Sep-2026:

  • Net Sales/Income from Operations: 503.94
  • Other Income: 48.57
  • Total Income: 552.51
  • Total Expenses: 593.30
  • Profit Before Tax: (40.79)
  • Total Tax Expenses: (0.66)
  • Profit for the Period: (40.12)
  • EPS Basic: (0.01)

Half Year Ended 30-Sep-2026:

  • Net Sales/Income from Operations: 568.39
  • Other Income: 60.19
  • Total Income: 628.58
  • Total Expenses: 700.40
  • Profit Before Tax: (71.82)
  • Total Tax Expenses: (15.68)
  • Profit for the Period: (56.13)

Limited Review Report

The Board approved and took on record the Limited Review Report issued by statutory auditors M/s DEVAM & Associates LLP, Chartered Accountants (FRN: 139355W/W100925) on both standalone and consolidated unaudited financial results. The review was conducted in accordance with SRE 2410 issued by ICAI.

Change in Registrar & Transfer Agent

The Board approved changing the company's RTA from Niche Technologies Pvt. Ltd to Skyline Financial Services Pvt. Ltd. Niche will continue to serve until completion of data transition, shifting of electronic connectivity, and receipt of necessary confirmations/approvals from NSDL, CDSL and other authorities. The reason cited for the change is Skyline's "technologically advanced infrastructural framework to provide quick and quality services, presence, capacity to align with share registry activities and wider reach to the shareholders' base." The effective date will be intimated separately after completing necessary procedures.

Fund Raising Approval for Acquisition

The Board accorded in-principle approval for raising funds up to ₹68,00,00,000 (Rupees Sixty-Eight Crores Only) through issuance of securities to finance the proposed acquisition of 60% equity share capital of Meyonex Pharmaceuticals Limited. The fund raising may occur through preferential issue, rights issue, or any other permissible mode in one or more tranches, in accordance with SEBI ICDR Regulations, 2018. The Board authorized Executive Directors to appoint consultants and professionals to evaluate and recommend the most appropriate mode of securities issuance. The final decision regarding mode, structure, terms and conditions will be approved at a subsequent board meeting.

Statement of Deviation

The Board considered and took on record the Statement of deviation(s) or variation(s) pursuant to Regulation 32 of SEBI LODR Regulations, 2015, on use of proceeds from the Right Issue offer document. The company reported no deviation/variation in use of funds raised through the Rights Issue dated 07-July-2025 which raised ₹19,16,01,248.00.

Related Party Transactions Disclosure

The filing includes half-yearly disclosures on Related Party Transactions for the period 01-April-2026 to 30-September-2026, detailing transactions with related parties including directors, key managerial personnel, subsidiaries, and promoter company.

Board Meeting Details

The Board meeting commenced at 6:30 PM and concluded at 9:20 PM on 04-Nov-2026.

Additional Information

The company operates in two business segments: Trading Business and Pharmaceutical Business Activities. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) adopted from 01-April-2017.