Key Financial Figures - Quarter Ended 30th September 2026

  • Total Income: ₹1,143.60 lakh
  • Expenditure: ₹1,152.52 lakh (comprising Purchase of stock in trade: ₹1,077.32 lakh, Employees benefit expenses: ₹27.73 lakh, Finance costs: ₹19.58 lakh, Depreciation and Amortisation: ₹10.90 lakh, Other Expenditure: ₹35.64 lakh)
  • Profit Before Tax: (₹8.92) lakh (loss)
  • Tax Expenses: ₹0.53 lakh (Current tax: ₹0.11 lakh, Deferred tax: ₹0.42 lakh)
  • Net Loss: (₹9.44) lakh
  • Basic and diluted EPS: (₹0.15)
  • Other Comprehensive Income: ₹0.88 lakh
  • Total Comprehensive Income: (₹8.57) lakh

Key Financial Figures - Half Year Ended 30th September 2026

  • Total Income: ₹2,561.32 lakh
  • Expenditure: ₹2,625.80 lakh
  • Profit Before Tax: (₹64.47) lakh (loss)
  • Tax Expenses: ₹2.09 lakh (Current tax: ₹0.11 lakh, Deferred tax: ₹1.98 lakh)
  • Net Loss: (₹66.56) lakh
  • Basic and diluted EPS: (₹1.02)
  • Other Comprehensive Income: ₹1.48 lakh
  • Total Comprehensive Income: (₹65.09) lakh

Comparative Performance

  • Quarter vs Previous Quarter (Q1 June 2026): Total income decreased from ₹1,417.72 lakh to ₹1,143.60 lakh; Net loss improved from (₹57.12) lakh to (₹9.44) lakh
  • Quarter vs Same Quarter Previous Year (Q2 September 2025): Total income decreased from ₹1,249.40 lakh to ₹1,143.60 lakh; Performance declined from net profit of ₹3.76 lakh to net loss of (₹9.44) lakh
  • Half Year vs Same Period Previous Year: Total income increased from ₹2,397.55 lakh to ₹2,561.32 lakh; Performance declined from net profit of ₹7.09 lakh to net loss of (₹66.56) lakh

Balance Sheet Position as at 30th September 2026

  • Total Assets: ₹2,927.67 lakh (vs ₹3,720.64 lakh as at 31st March 2026)
  • Non-current Assets: ₹191.70 lakh (Property, plant and equipment: ₹129.09 lakh; Right of use assets: ₹41.07 lakh)
  • Current Assets: ₹2,735.97 lakh (Inventories: ₹1,043.63 lakh; Trade receivables: ₹1,187.47 lakh; Cash and cash equivalents: ₹353.23 lakh)
  • Total Equity: ₹786.35 lakh (Equity share capital: ₹651.00 lakh; Other equity: ₹135.35 lakh)
  • Non-current Liabilities: ₹179.04 lakh (Borrowings: ₹134.89 lakh; Lease liabilities: ₹19.24 lakh)
  • Current Liabilities: ₹1,962.28 lakh (Borrowings: ₹824.54 lakh; Trade payables: ₹1,046.70 lakh)

Cash Flow Statement - Half Year Ended 30th September 2026

  • Net cash from operating activities: ₹197.87 lakh
  • Net cash used in investing activities: (₹4.92) lakh
  • Net cash used in financing activities: (₹129.38) lakh
  • Net increase in cash and cash equivalents: ₹63.57 lakh
  • Cash and cash equivalents at end of period: ₹353.23 lakh

Regulatory Compliance and Approval

  • Board meeting held on 12th November 2026 from 3:30 PM to 4:30 PM
  • Results approved by Board of Directors and reviewed by Audit Committee
  • Limited Review Report issued by statutory auditors N Kumar Chhabra and Co. (ICAI Firm Registration Number 000837N)
  • Auditors expressed an unmodified opinion on the financial results
  • Documents disseminated on company website www.zenlabsethica.com

Additional Information

  • Paid-up equity share capital: ₹651.00 lakh (unchanged from previous periods)
  • The financial results have been prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
  • No exceptional items reported during the period