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 Consolidated
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 Multi segment
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 33,122.40 33,122.40
Other income 741.40 741.40
Total income 33,863.80 33,863.80
2 Expenses
(a) Cost of materials consumed 824.10 824.10
(b) Purchases of stock-in-trade 4,201.00 4,201.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,344.30 1,344.30
(d) Employee benefit expense 4,785.80 4,785.80
(e) Finance costs 1,056.50 1,056.50
(f) Depreciation, depletion and amortisation expense 1,874.40 1,874.40
(f) Other Expenses
1 Materials and Consumables 4,461.50 4,461.50
2 Fees to Doctors and Consultants 7,905.60 7,905.60
3 Other Operative Expense 2,236.60 2,236.60
4 Other Expenses 3,204.50 3,204.50
Total other expenses 17,808.20 17,808.20
Total expenses 31,894.30 31,894.30
3 Total profit before exceptional items and tax 1,969.50 1,969.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,969.50 1,969.50
6 Tax expense
7 Current tax 1,194.70 1,194.70
8 Deferred tax (274.80) (274.80)
9 Total tax expenses 919.90 919.90
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 1,049.60 1,049.60
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 1,049.60 1,049.60
17 Other comprehensive income net of taxes 45.50 45.50
18 Total Comprehensive Income for the period 1,095.10 1,095.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,084.50 1,084.50
Total profit or loss, attributable to non-controlling interests (34.90) (34.90)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,130.00 1,130.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (34.90) (34.90)
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 0.98 0.98
Diluted earnings (loss) per share from continuing operations 0.98 0.98
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 0.98 0.98
Diluted earnings (loss) per share from continuing and discontinued operations 0.98 0.98
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 Consolidated 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. and as As of June 30, 2026, a total of 1,10,000 stock options remain active. 5. Shalby Medtech Limited (“SMTL”) (Wholly Owned Subsidiary Company of Holding Company), have implemented Employee Stock Option Scheme, namely Shalby Medtech Limited - Employees Stock Options Scheme – 2025, as approved by its shareholders. During quarter ended June 30, 2026, SMTL has granted 50,000 Stock Options convertible into equivalent number of equity shares of SMTL upon vesting, pursuant to said ESOP scheme. As on June 30, 2026, SMTL has granted total 11,41,000 Stock Options 6. Shalby Medtech Limited (“SMTL”), a Wholly-Owned Subsidiary of the Holding Company, at its meeting held today have aprpoved acquisition of balance 10,000 equity shares of Shalby Global Technologies Pte. Ltd. (“SGTPL”), Singapore, from two individual promoter shareholders. Consequently, SGTPL has become a wholly-owned subsidiary of SMTL with effect from August 12, 2026. 7. The consolidated financial result includes the results of the Company and 13 Subsidiary companies (Covering 3 stepdown subsidiaies). The company together with its subsidiaries is herein referred to as the Group. 8. The Group 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. 9.As per Indian Accounting Standard (Ind AS) 108 - Segment Reporting, segment information has been provided in Consolidated Financial Results. The business segments of the company comprise of Healthcare Activities & Manufacturing of Implant. Disclosure for the same is given in the separate note attached herewith in Annexure I. 10. 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Healthcare Services 28,881.40 28,881.40
2 Manufacturing & Trading of Implants 4,241.00 4,241.00
Total Segment Revenue 33,122.40 33,122.40
Less: Inter segment revenue
Revenue from operations 33,122.40 33,122.40
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Healthcare Services 3,117.60 3,117.60
2 Manufacturing & Trading of Implants (1,148.10) (1,148.10)
Total Profit before tax 1,969.50 1,969.50
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 1,969.50 1,969.50
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Healthcare Services 1,27,043.40 1,27,043.40
2 Manufacturing & Trading of Implants 58,360.50 58,360.50
Total Segment Asset 1,85,403.90 1,85,403.90
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,85,403.90 1,85,403.90
4 Segment Liabilities
Segment Liabilities
1 Healthcare Services 41,253.20 41,253.20
2 Manufacturing & Trading of Implants 42,439.30 42,439.30
Total Segment Liabilities 83,692.50 83,692.50
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 83,692.50 83,692.50
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 Consolidated Consolidated
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
1 Items that will be reclassified to profit or loss 49.80 49.80
Total Amount of items that will be reclassified to profit and loss 49.80
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 45.50 45.50