Integrated Filing — IndAS



General information about company

Scrip Code 544866
NSE Symbol MOLBIO
MSEI Symbol NOTLISTED
ISIN INE869T01028
Name of company MOLBIO DIAGNOSTICS 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 05-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-09-2026
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 Single segment
Description of single segment Healthcare
Start date and time of board meeting 05-09-2026   11:47:00
End date and time of board meeting 05-09-2026   16:00:00
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 40,837.60 40,837.60
Other income 310.00 310.00
Total income 41,147.60 41,147.60
2 Expenses
(a) Cost of materials consumed 13,147.00 13,147.00
(b) Purchases of stock-in-trade 626.30 626.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,195.00 1,195.00
(d) Employee benefit expense 4,592.00 4,592.00
(e) Finance costs 1,069.90 1,069.90
(f) Depreciation, depletion and amortisation expense 1,707.50 1,707.50
(f) Other Expenses
1 Other Expenses 11,218.90 11,218.90
Total other expenses 11,218.90 11,218.90
Total expenses 33,556.60 33,556.60
3 Total profit before exceptional items and tax 7,591.00 7,591.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,591.00 7,591.00
6 Tax expense
7 Current tax 2,854.60 2,854.60
8 Deferred tax (538.10) (538.10)
9 Total tax expenses 2,316.50 2,316.50
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 5,274.50 5,274.50
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 (0.10) (0.10)
16 Total profit (loss) for period 5,274.40 5,274.40
17 Other comprehensive income net of taxes (36.30) (36.30)
18 Total Comprehensive Income for the period 5,238.10 5,238.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,874.70 5,874.70
Total profit or loss, attributable to non-controlling interests (600.30) (600.30)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,845.50 5,845.50
Total comprehensive income for the period attributable to owners of parent non-controlling interests (607.40) (607.40)
21 Details of equity share capital
Paid-up equity share capital 1,127.60 1,127.60
Face value of equity share capital 1 1
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 5.21 5.21
Diluted earnings (loss) per share from continuing operations 5.21 5.21
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 5.21 5.21
Diluted earnings (loss) per share from continuing and discontinued operations 5.21 5.21
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) 1. The Statement of unaudited consolidated financial results for the quarter ended June 30, 2026 of Molbio Diagnostics Limited (formerly Molbio Diagnostics Private Limited) (the Holding Company or the Company), its subsidiaries (the Holding Company and its subsidiary together hereinafter referred to as the Group), its associate has been reviewed by the Audit Committee and recommended for approval to the Board of Directors of the Holding Company and the Board of Directors of the Holding Company approved the same at their meeting held on September 05, 2026. The statutory auditors have conducted a limited review of the above unaudited consolidated financial results. 2. The Statement of unaudited consolidated financial results for the quarter ended June 30, 2026 has been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act) read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. Subsequent to the quarter ended June 30, 2026, the Holding Company has completed its Initial Public Offer (IPO) of 11,646,246 equity shares (includes employee reservation portion of 20,519 equity shares) of face value of Rs. 1 each at an issue price of Rs. 807 per equity share per share to investors other than employees and at an issue price of Rs. 731 per equity share to employees. The issue consisted of a fresh issue of 2,480,246 equity shares aggregating to Rs. 2,000.00 Million and an offer for sale of 9,166,000 equity shares by selling shareholders aggregating to Rs. 7,396.96 Million. The Holding Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on August 17, 2026. Accordingly, these financial results for the quarter ended 30 June 2026 have been drawn up for the first time in accordance with the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. 4. The shareholders of the Holding Company through a special resolution at the extra-ordinary general meeting approved the ‘Employee Stock Option Plan 2025 (“ESOP 2025”/ “Plan”) for creation of ESOP pool of 2,819,000 options having face value of Rs. 1/- each fully paid up which constitutes 2.5% of the paid up share capital of the Company. However, no stock options have been granted as at June 30, 2026. Further, subsequent to quarter ended June 30, 2026, the Holding Company has granted 854,480 options to the employees of the Group. 5. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws, collectively referred to as the 'New Labour Codes'. The Group has assessed and disclosed the incremental impact of these changes, which has resulted in increase in gratuity liability by Rs. 35.08 Million and increase in leave liability (compensated absences) by Rs. 8.19 Million. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group has presented this incremental amount as Exceptional Item in the Consolidated Ind AS Statement of Profit and Loss for the year ended March 31, 2026. The Group continues to monitor the developments pertaining to the implementation of the New Labour Codes, including related rules there to. 6. A survey under Section 133A of the Income-tax Act, 1961 (“IT Act”), was carried out at the premises of the Holding Company and Bigtec Private Limited, a subsidiary, by the Income Tax authorities during the year ended March, 2024 for the AY 20-21 to AY 23-24, followed by search closure visits on various dates to check the compliance with the provisions of the IT Act. The income tax department has subsequently sought certain information/ clarifications, which have been submitted by the Holding Company. The department has raised tax demands aggregating to Rs. 208.71 Million plus interest and penalty, as applicable, vide assessment / reassessment order for the AY 2020-21 to 2024-25. In response to the same, the Holding Company has made appeal to the Commissioner Income Tax (Appeals) along with rectification applications. Management believes that the Parent Company has complied with all the applicable provisions of the IT Act with respect to its operations. The Holding Company has paid an amount of Rs. 78.95 Million as at June 30, 2026 in connection with the survey which has been classified under Non-current tax assets (net). The management of the Holding Company is confident of favourable outcome and accordingly no adjustments have been made in the unaudited consolidated financial results for the quarter ended June 30, 2026 in this regard. 7. a. During the year ended March 31, 2025, the Holding Company, OptraSCAN, Inc. (“OptraSCAN”), its promoters and other existing shareholders entered into a Stock Purchase Agreement. Pursuant to the agreement, the Holding Company subscribed to 2,918,827 Series B preferred shares (no par value), representing a 19.68% equity interest in OptraSCAN, for a consideration of Rs. 415.52 Million (USD 4.90 Million). Accordingly, OptraSCAN became an associate of the Holding Company. Further, during the year ended March 31, 2026, the Holding Company subscribed to an additional 14,951,540 Series B preferred shares (no par value) of OptraSCAN for a consideration of Rs.2,220.91 Million (USD 25.10 Million). Pursuant to this acquisition, effective November 01, 2025, the Holding Company’s shareholding increased to 60%, resulting in OptraSCAN becoming a subsidiary of the Holding Company (also refer note 5). b. As at March 31, 2026, the Holding Company held 890,103 Class A equity shares of Prognosys Medical Systems Private Limited (PMS) (face value: Rs. 10 each), amounting to Rs. 144.60 Million, and 1,514,872 0.0001% compulsorily convertible preference shares of PMS (face value: Rs. 10 each), amounting to Rs. 246.11 Million, cumulatively representing a 65.47% shareholding in PMS. During the quarter ended June 30, 2026, the Holding Company, PMS, the promoters and the other existing shareholders of PMS entered into a share purchase agreement (collectively referred to as the “PMS SPA”), pursuant to which the Holding Company acquired an additional 146,817 Class A equity shares of PMS (face value: Rs. 10 each), representing 4.53% of the shareholding in PMS, from the existing shareholders for an aggregate cash consideration of Rs. 1.47 Million. Consequently, the Holding Company’s cumulative shareholding in PMS increased from 65.47% to 70.00%. 8. The operating segment of the Group is identified to be Healthcare, as the Chief Operating Decision Maker reviews business performance at an overall company level as one segment. Therefore, the disclosure as per Ind AS 108 Operating segments and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended is not applicable to the Group. 9. During the quarter ended September 30, 2025, the Holding Company has allotted the bonus shares aggregating to 90,207,800 equity shares in accordance with Section 63 of the Act in the ratio of 4:1 i.e., 4 fully paid-up equity shares for every 1 equity share of face value of Rs. 1 each. In accordance with the provision of Ind AS 33, Basic and Diluted EPS for the quarter ended June 30, 2025 have been adjusted and presented. 10. Unaudited consolidated financial results for the quarter ended June 30, 2026, includes the unaudited financial results of subsidiaries Bigtec Private Limited, Prognosys Medical Systems Private Limited, Prognosys Healthcare (India) Private Limited, Optrascan Inc. and associate Chayagraphics (India) Private Limited. 11. The figures for the quarter ended March 31, 2026 represent the balancing figures between the audited figures for the financial year ended March 31, 2026 and the unaudited year-to-date figures up to December 31, 2025 compiled by management. Further, the figures for the quarter ended June 30, 2025 have been complied by management. Neither the figures for the quarter ended March 31, 2026 nor those for the quarter ended June 30, 2025 have been subjected to audit or review by the statutory auditors.



Remarks

Debt equity ratio For the said quarter it is not applicable
Debt service coverage ratio For the said quarter it is not applicable
Interest service coverage ratio For the said quarter it is not applicable


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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains / (losses) on defined benefit plan (32.00) (32.00)
Total Amount of items that will not be reclassified to profit and loss (32.00)
2 Income tax relating to items that will not be reclassified to profit or loss (9.10) (9.10)
3 Amount of items that will be reclassified to profit and loss
1 Exchange gain / (loss) on translating the financial statements of foreign operations (13.40) (13.40)
Total Amount of items that will be reclassified to profit and loss (13.40)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (36.30) (36.30)