Integrated Filing — IndAS



General information about company

Scrip Code 540797
NSE Symbol SHALBY
MSEI Symbol NOTLISTED
ISIN INE597J01018
Name of company SHALBY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Healthcare Services
Start date and time of board meeting 12-08-2026   17:13:00
End date and time of board meeting 12-08-2026   18:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There was no default on Loans and there were no debt securities during the quarter ended June 30, 2026



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 25,379.10 25,379.10
Other income 527.50 527.50
Total income 25,906.60 25,906.60
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 433.70 433.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (32.10) (32.10)
(d) Employee benefit expense 2,983.60 2,983.60
(e) Finance costs 307.70 307.70
(f) Depreciation, depletion and amortisation expense 1,080.10 1,080.10
(f) Other Expenses
1 Fees To Doctors & Consultants 7,105.90 7,105.90
2 Materials and Consumables 6,798.40 6,798.40
3 Other Operative Expenses 2,002.90 2,002.90
4 Other Expenses 1,837.90 1,837.90
Total other expenses 17,745.10 17,745.10
Total expenses 22,518.10 22,518.10
3 Total profit before exceptional items and tax 3,388.50 3,388.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,388.50 3,388.50
6 Tax expense
7 Current tax 1,148.60 1,148.60
8 Deferred tax (266.70) (266.70)
9 Total tax expenses 881.90 881.90
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 2,506.60 2,506.60
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 2,506.60 2,506.60
17 Other comprehensive income net of taxes (4.30) (4.30)
18 Total Comprehensive Income for the period 2,502.30 2,502.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 10,752.60 10,752.60
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.33 2.33
Diluted earnings (loss) per share from continuing operations 2.33 2.33
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.33 2.33
Diluted earnings (loss) per share from continuing and discontinued operations 2.33 2.33
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the Unaudited Standalone Financial Results for the Quarter ended June 30, 2026 1. The above unaudited financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the company at their respective meetings held on August 12, 2026. The Statutory Auditors of the Company have carried out a Limited Review for said unaudited financial results. 2. These financial results have been prepared in accordance with Indian Accounting Standards (Ind- AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendment thereafter. 3. The figures for quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year-to-date figures up to the third quarter of the financial year. 4. Shalby Limited Employees Welfare Trust has acquired 7,00,000 Equity Shares of Shalby Limited in June 2022 pursuant to Employee Stock Option Scheme-2021. Till June 30, 2026, Company has granted all 7,00,000 Stock Options to eligible employees, out of which total 4,42,765 Stock Options were lapsed and 2,16,235 options were vested and exercised by eligible employees. In accrodance with the resolution passed by Nomination and Remuneration Committee, the company has granted 1,33,000 stock options from the pool of 4,42,765 lapsed options. As of June 30, 2026, a total of 1,10,000 stock options remain active. 5. The Company is not a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P /2018/144 dated November 26, 2018. 6. The company's operating segment is Medical and Healthcare Related Services. Since the company has a single operating segment, disclosure pertaining to segment as per the regulation 33(1)(e) read with clause (L) of Part A of Schedule IV of the SEBI Regulations is not applicable. 7. Previous period figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or (loss) (5.80) (5.80)
Total Amount of items that will not be reclassified to profit and loss (5.80)
2 Income tax relating to items that will not be reclassified to profit or loss (1.50) (1.50)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4.30) (4.30)