Panabyte Technologies Ltd

Price movement clarification

• Company states all disclosures under Regulation 30 have been made; no undisclosed information exists.
• Market-driven price movement; company has no control or knowledge of reasons.
• Adheres to governance practices and will continue disclosures as per Listing Regulations.

Financial results approved

• Unaudited standalone quarterly results for the quarter ended 30 June 2026 approved.

Audit & review reports

• Limited Review Report on the unaudited results issued with unmodified opinion.

Audit committee governance

• Audit Committee reviewed the results prior to Board approval.

Taxation / regulatory matters

• Tax assessment for FY2018-19 (AY2019-20) resulted in Rs 11.89 lakh demand; appeal filed.

Compliance certification

• Certification under Regulation 33(2)(a) confirms unaudited results are not misleading.

Order details

• Awarding entity: Department of Atomic Energy, Central Government of India.
• Nature and scope: SITC of Access Control System at Kota, Rajasthan.
• Contract size: Rs 59,82,402 (about Rs 5.98 million); taxes not specified.
• Awarding entity is domestic.
• Execution: to be as per terms of the work order.
• Significant terms: SITC scope; payment terms not disclosed.
• Related party: Not applicable.
• Material impact: No explicit impact disclosed.

IEPF disclosure clarification

• There was no delay in exchange disclosure regarding IEPF transfer.
• Reminder letters dispatched to eligible shareholders on 23 July 2026.
• Intimation to the Exchange was made on 24 July 2026.
• Letter copy shows date 22 July 2026, but dispatch occurred 23 July 2026.
• Disclosure dated 24 July 2026 based on actual dispatch and SEBI LODR compliance.
• Discrepancy due to reminder letter date, not dispatch or disclosure timing.
• No material impact on operations, governance, or financials.

Dematerialisation status

• Securities received for dematerialisation during the quarter were confirmed to the depositories (accepted/rejected).
• Securities dematerialised have been listed on the exchanges where the original securities are listed.
• Physical certificates were mutilated and cancelled; depository name substituted as registered owner in records.

Financial Performance 📊

• Q3 FY26 revenue from operations was Rs 176,985 lakhs, down 50.7% YoY from Rs 358,756 lakhs.
• Nine months FY26 revenue from operations was Rs 649,876 lakhs, down 2.8% YoY from Rs 668,916 lakhs.
• Q3 FY26 profit before tax was Rs 13,509 lakhs, up 57.1% YoY from Rs 8,601 lakhs.
• Nine months FY26 profit before tax was Rs 37,275 lakhs, up 128.7% YoY from Rs 16,286 lakhs.
• Q3 FY26 profit after tax was Rs 2,111 lakhs, down 60.5% YoY from Rs 5,339 lakhs.
• Nine months FY26 profit after tax was Rs 25,224 lakhs, up 114.8% YoY from Rs 11,742 lakhs.

Expenses & Costs

• Nine months FY26 finance costs were Rs 30,497 lakhs, slightly up from Rs 29,856 lakhs YoY.
• Employee benefits expense for nine months FY26 was Rs 154,321 lakhs, flat YoY.
• Purchases of stock-in-trade declined 24.9% YoY to Rs 324,529 lakhs for nine months FY26.
• Depreciation and amortisation expenses increased 20.9% YoY to Rs 11,979 lakhs for nine months FY26.
• Other expenses decreased 14.6% YoY to Rs 52,183 lakhs for nine months FY26.

Capital & Shares 📍

• Company issued 11.95 lakh equity shares on warrant conversion in Q3 FY26, raising paid-up capital to 66.9 lakh shares.
• 1 lakh warrants lapsed in Q3 FY26; upfront amount forfeited and transferred to retained earnings.

Audit & Compliance

• Statutory auditors issued unqualified limited review with emphasis on labour code assessment.
• New Labour Code effective Nov 21, 2025; company assessing financial impact, not recognized in Q3 FY26 results.

Business Model

• Panabyte Technologies Limited operates in the technology sector; standalone financials reported.