Financial Results Summary

Income Statement (₹ in lakhs)

  • Revenue from operations: ₹1,417.66 for Q1 FY27 (30-06-2026), compared to ₹1,147.72 in Q1 FY26 (30-06-2025) and ₹1,058.41 in Q4 FY26 (31-03-2026)
  • Other Income: ₹0.06 for Q1 FY27, compared to ₹0.43 in Q1 FY26 and ₹11.60 in Q4 FY26
  • Total Income: ₹1,417.72 for Q1 FY27, compared to ₹1,148.15 in Q1 FY26 and ₹1,070.00 in Q4 FY26

Expenditure Breakdown (₹ in lakhs)

  • Purchase of stock-in-trade: ₹877.54 for Q1 FY27
  • (Increase)/decrease in stock-in-trade: ₹475.94 (increase) for Q1 FY27
  • Employees benefit expenses: ₹45.21 for Q1 FY27
  • Finance costs: ₹15.70 for Q1 FY27
  • Depreciation and amortisation: ₹10.84 for Q1 FY27
  • Other expenditure: ₹48.06 for Q1 FY27
  • Total Expenses: ₹1,473.28 for Q1 FY27

Profitability Metrics

  • Profit before Exceptional Items: Loss of ₹55.55 lakh for Q1 FY27, compared to profit of ₹4.45 lakh in Q1 FY26 and ₹7.89 lakh in Q4 FY26
  • Exceptional Items: None in current and previous quarters
  • Profit Before Tax: Loss of ₹55.55 lakh for Q1 FY27
  • Tax Expenses:
  • Current and previous year taxes: ₹0.00 for Q1 FY27
  • Deferred tax: ₹1.56 lakh for Q1 FY27
  • Profit/Loss for the period: Loss of ₹57.12 lakh for Q1 FY27, compared to profit of ₹3.33 lakh in Q1 FY26 and ₹0.11 lakh in Q4 FY26

Comprehensive Income

  • Other Comprehensive Income, net of tax: ₹0.60 lakh for Q1 FY27
  • Total comprehensive Income for the period: Loss of ₹56.52 lakh for Q1 FY27

Capital Structure and Per Share Data

  • Paid up equity share capital: ₹651.00 lakh (Face Value of ₹10/- each per share), unchanged across all periods
  • Basic and diluted EPS after Extra Ordinary Items:
  • Basic: (₹0.88) for Q1 FY27, compared to ₹0.05 in Q1 FY26 and ₹0.00 in Q4 FY26
  • Diluted: (₹0.88) for Q1 FY27, compared to ₹0.05 in Q1 FY26 and ₹0.00 in Q4 FY26

Regulatory and Compliance Information

The financial results have been:

  • Reviewed by the Audit Committee
  • Approved and taken on record by the Board of Directors on August 12, 2026
  • Prepared in accordance with Indian Accounting Standards (Ind AS) and Companies Act, 2013
  • The statutory auditors (N Kumar Chhabra and Co., ICAI Firm Registration Number 000837N) have expressed an unmodified opinion on these financial results

Business Segment Information

The company is considered a single segment company engaged in the trading of pharmaceuticals formulation. Consequently, there are no separate reportable segments as required under Ind AS 108 "Operating Segment".

Auditor's Review Conclusion

The independent auditor, represented by Partner Ashish Chhabra (Membership Number 507083), concluded that based on their review, nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement or has not disclosed the information required to be disclosed in accordance with Regulation 33 of SEBI (LODR) Regulations, 2015.

Additional Notes

  • Previous period figures have been re-grouped/re-classified where necessary
  • Figures for the quarter ended 31 March 2026 are balancing figures between audited full-year figures and unaudited published figures up to the third quarter ended December 31, 2025
  • The documents have been disseminated on the company's website at www.zenlabsethica.com