Announced Tue, 26 May · 21:11 IST

Outcome of Board Meeting held on May 26, 2026

Pat Growth 25pctExceptional ItemEmphasis Of MatterContingent Liabilities IncreasedResults View source PDF

Price

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve 14 horizons · vs prior close
-4.0%1-day move
₹25.50
prior close
₹24.31
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After-mkt
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+0.0-0.3-0.3+0.0-4.0-13.9-18.2-22.2-23.5-30.0-19.3-21.7-31.8
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AI summary

Panabyte Technologies reported audited standalone financials for FY 2025-26 with total revenue of ₹875.12 Lakhs vs ₹832.79 Lakhs in prior year (5.1% growth). PAT for the year stood at ₹12.13 Lakhs vs ₹9.15 Lakhs in prior year, a growth of ~32.6%, meeting the pat_growth_25pct threshold. However, Q4 FY26 recorded a net loss of ₹13.09 Lakhs due to an exceptional item of ₹(9.84) Lakhs — a one-time past service cost for gratuity liability under new Labour Codes. The auditors (KPB & Associates) issued an unmodified opinion but included an Emphasis of Matter on the share warrant lapse (1,00,000 warrants forfeited, ₹4.95 Lakhs forfeited to retained earnings) and the exceptional gratuity charge. The company also appointed new Secretarial Auditor (D. M. Zaveri & Co.) and Internal Auditor (Sanket Sangoi & Associates) for FY 2026-27. A contingent income tax liability of ₹11.89 Lakhs (for AY 2019-20) is pending appeal.

Likely market impact

Despite full-year PAT growth, Q4 loss and one-time exceptional charge signal operational pressure in the latest quarter. Shareholders should note the Emphasis of Matter from auditors on the exceptional item and warrant forfeiture. The ₹11.89 Lakh income tax demand remains an outstanding contingency.