INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PRANIK
MSEI Symbol NOTLISTED
ISIN INE0VJG01014
Name of Company Pranik Logistics Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Logistics
Start date and time of board meeting 13-02-2026   15:00:00
End date and time of board meeting 13-02-2026   17:40:00
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
The Company has not made any default on Loans and Debt Securities during the reporting period.


Financial Results — Other than Bank

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 3,608.43 11,401.56
Other income 87.69 145.95
Total Income 3,696.12 11,547.51
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 784.35 2,159.67
(e) Finance costs 92.46 187.95
(f) Depreciation and amortisation expense 136.96 334.13
(g) Other Expenses
1 Other Expenses 2,516.01 8,197.14
Total other expenses 2,516.01 8,197.14
Total expenses 3,529.78 10,878.89
3 Profit before exceptional and extraordinary items and tax 166.34 668.62
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 166.34 668.62
6 Extraordinary items 0.00 0.00
7 Profit before tax 166.34 668.62
8 Tax Expense
Current tax 69.48 193.17
Deferred tax (22.49) (25.71)
Total tax expenses 46.99 167.46
9 Net Profit Loss for the period from continuing operations 119.35 501.16
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 119.35 501.16
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 119.35 501.16
17 Details of equity share capital
Paid-up equity share capital 1,101.02 1,101.02
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.08 4.55
Diluted earnings (loss) per share from continuing and discontinued operations 1.08 4.55
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes to Un-audited Financial Results: 1. The financial results for the quarter ended 31st December, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on 13th February, 2026. These results have been prepared in accordance with applicable provisions of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, to the extent applicable to SME-listed entities. 2. The Company is voluntarily disclosing unaudited quarterly financial results for the quarter ended 31st December, 2025 to promote enhanced investor transparency and timely communication. Such quarterly disclosures are not mandatory under the SME Listing framework prescribed by SEBI. 3. The Company is listed on the SME Platform of NSE Emerge and is therefore exempt from mandatory adoption of Indian Accounting Standards (Ind AS), as per the MCA Notification dated 16th February, 2015. These financial results have been prepared in accordance with the Accounting Standards prescribed under the Companies (Accounting Standards) Rules, 2006 (IGAAP). 4. The Company operates in a single business segment, i.e., Logistics. Hence, reporting under Accounting Standard 17 – Segment Reporting is not applicable. 5. Comparative Figures for Q3 and YTD FY25: The Company was listed on the NSE SME Emerge Platform on 17th October 2024. Accordingly, financial results for the quarter and nine months ended 31st December, 2024 were not required to be shared publicly, and thus, were not available for comparison. Going forward, from this Financial Year, the Company will disclose quarterly financial results and provide a figurative comparison with preceding and corresponding quarters. These figures have been reviewed by the Auditors and approved by the Board but were retained for internal reference. The management now considers it appropriate to publish these results alongside to provide stakeholders with a more comprehensive view of the Company’s financial trajectory post-listing. 6. The Government of India has enacted the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), which have become effective from 21 November 2025. The corresponding Central and State Rules and related clarifications are in various stages of notification and finalisation. The Company is undertaking a detailed evaluation of the implications of the Labour Codes on its employees and contract workforce, including actuarial assessment of potential financial impact arising from the notified provisions and pending Rules. The Company will recognise the consequential impact in the financial statements in the period in which such impact becomes reasonably ascertainable. The assessment is ongoing and is expected to be substantially completed during the financial year ending 31 March 2026. 7. The figures of the previous periods have been regrouped/reclassified, wherever necessary, to conform to the current period’s classification/presentation. 8. EPS for the quarter ended 31st December, 2025 has been computed based on the weighted average number of equity shares outstanding during the period and is not annualised. 9. The financial results are available on the Company’s website at www.pranikgroup.com and on the website of NSE Limited at www.nseindia.com, where the equity shares of the Company are listed.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Signatory Details

Name of signatory
Designation of person
Place
Date