PRANIK2025-10-012026-03-31PRANIK2026-03-31PRANIK2025-03-31PRANIK2025-04-012026-03-31PRANIK2025-10-012026-03-31in-capmkt:OtherExpenses1MemberPRANIK2025-04-012026-03-31in-capmkt:OtherExpenses1MemberPRANIK2026-03-31OtherCurrentLiabilitiesDomain1PRANIK2026-03-31OtherNoncurrentAssetsDomain1PRANIK2026-03-31OtherCurrentAssetsDomain1PRANIK2025-10-012026-03-31RelatedPartyTransactionDomain1PRANIK2025-09-30RelatedPartyTransactionDomain1PRANIK2026-03-31RelatedPartyTransactionDomain1PRANIK2025-10-012026-03-31RelatedPartyTransactionDomain2PRANIK2025-09-30RelatedPartyTransactionDomain2PRANIK2026-03-31RelatedPartyTransactionDomain2PRANIK2025-10-012026-03-31RelatedPartyTransactionDomain3PRANIK2025-09-30RelatedPartyTransactionDomain3PRANIK2026-03-31RelatedPartyTransactionDomain3PRANIK2025-10-012026-03-31RelatedPartyTransactionDomain4PRANIK2025-09-30RelatedPartyTransactionDomain4PRANIK2026-03-31RelatedPartyTransactionDomain4PRANIK2025-10-012026-03-31RelatedPartyTransactionDomain5PRANIK2025-09-30RelatedPartyTransactionDomain5PRANIK2026-03-31RelatedPartyTransactionDomain5PRANIK2025-10-012026-03-31AuditorDomain1PRANIK2026-03-31Statement1PRANIK2025-10-012026-03-31Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000PRANIKNOTLISTEDINE0VJG01014PRANIK LOGISTICS LIMITEDSMEEquity2025-04-012026-03-312026-05-152026-05-08INRLakhsHalf YearlyYearlySingle segmentLOGISTICS2026-05-1515:30:002026-05-1516:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueYesNAfalsetrue2025-04-14https://pranikgroup.com/code-policies/true1falseThe Company has not made any default on Loans and Debt Securities during the reporting period.2025-10-012026-03-31AuditedStandalone8179780001568300083366100000014763600018407000300280005937920007898630004379800004379800004379800012200000-61200011588000322100000003221000032210000110102000102.932.93Notes to Standalone Financial Results: <BR> <BR> 1. The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 15th May, 2026. These results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to the extent applicable to SME-listed entities.. The Statutory Auditors have conducted an audit of the financial results of the Company for the half year and financial year ended 31st March, 2026. Alongside, the Company is also publishing the quarterly results (voluntarily) and the same is also been audited by the Statutory Auditors. <BR> <BR> 2. 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). <BR> <BR> 3. The Company is voluntarily disclosing quarterly financial results for the quarter ended 31st March, 2026 to promote enhanced investor transparency and timely communication. Such quarterly disclosures are not mandatory under the SME Listing framework prescribed by SEBI. <BR> <BR> 4. 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. <BR> <BR> 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 on account of gratuity arising from the notified provisions and pending Rules. Based on internal valuations and assumptions, the Company has already recognised provision for gratuity as of now, which will be appropriately adjusted upon receipt of the actuarial assessment report. The consequential impact will be recognised 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 in the subsequent period. <BR> <BR> 5. The Company operates in a single business segment, i.e., Logistics. Hence, reporting under Accounting Standard 17 – Segment Reporting is not applicable. <BR> <BR> 6. The figures for the half year ended March 31, 2026 are the balancing figures between the audited figures for the financial year ended March 31, 2026 and the unaudited figures for the half year ended 30th September, 2025. <BR> <BR> 7. The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026, and the published year-to-date (9 months) figures up to December 31, 2025, which were subjected to a limited review. <BR> <BR> 8. The figures for the corresponding quarter ended March 31, 2025, have been prepared by the management by exercising necessary due diligence to ensure that the financial results provide a true and fair view of the company’s affairs. These figures have been derived from the internal management records of the company and have not been subjected to a separate limited review or audit by the statutory auditors, as the company was only required to publish half-yearly results during the previous financial year. <BR> <BR> 9. The figures of the previous periods have been regrouped/reclassified, wherever necessary, to conform to the current period’s classification/presentation. <BR> <BR> 10. Earnings Per Share (EPS): EPS for the financial year 2025-26 has been calculated based on the weighted average number of equity shares outstanding during the year. The EPS for the half year is not annualised. <BR> <BR> 11. Initial Public Offering (IPO): Out of the IPO proceeds, Rs.2.20 Crores earmarked for CAPEX stands physically utilized for the intended objects as of March 31, 2026. To optimize treasury returns and prevent loss of interest, the company utilized internal accruals to bridge-fund the expenditure. The earmarked Fixed Deposits will be reimbursed to the Company’s treasury upon maturity on September 30, 2026. The Monitoring Agency has noted this as a deviation in the mode of funding in its report. <BR> <BR> 12. The audited Financial Results of the Company are available on the Company’s website i.e., www.pranikgroup.com and also on the website of NSE Limited, www.nseindia.com, where the Shares of the Company are listed.2025-04-012026-03-31AuditedStandalone15972920002150900016188010000002851680002795600049745000116190600015247750009402600009402600009402600024568000-93400023634000703920000007039200070392000110102000103390510006.396.39Other Expenses593792000Other Expenses11619060001101020003390510000449153000004686100000046861000384342000014582000145820003847800025484000462886000958900000114103000132790001273820000177200002587100015502500016586000005454090002106000051255000392450008038750009589000001. The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 15th May, 2026. These results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to the extent applicable to SME-listed entities.. The Statutory Auditors have conducted an audit of the financial results of the Company for the half year and financial year ended 31st March, 2026. Alongside, the Company is also publishing the quarterly results (voluntarily) and the same is also been audited by the Statutory Auditors. <BR> <BR> 2. 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). <BR> <BR> 3. The Company is voluntarily disclosing quarterly financial results for the quarter ended 31st March, 2026 to promote enhanced investor transparency and timely communication. Such quarterly disclosures are not mandatory under the SME Listing framework prescribed by SEBI. <BR> <BR> 4. 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. <BR> <BR> 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 on account of gratuity arising from the notified provisions and pending Rules. Based on internal valuations and assumptions, the Company has already recognised provision for gratuity as of now, which will be appropriately adjusted upon receipt of the actuarial assessment report. The consequential impact will be recognised 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 in the subsequent period. <BR> <BR> 5. Otheer current liabilities38478000Other non-current assets25871000Other current assets39245000279560004974500000000000777010000-24214500022578000496000023864300029700002700600010470700019873300000-86900002456800001654750000016547500000000000091609000000000086900000-738950000-15681400000-15681400000018758000002795600000-919800000-9198000-5370000-53700026430002106000PRANIK LOGISTICS LIMITED******Pranav Kumar Sonthalia******Managing Director and PromoterRemunerationNA180000000PRANIK LOGISTICS LIMITED******Shradha Kumari******Non-Executive Director and PromoterAny other transactionSitting FeesNA17000000PRANIK LOGISTICS LIMITED******Minal Sonthalia******Non-Executive Director and PromoterAny other transactionSitting FeesNA10000000PRANIK LOGISTICS LIMITED******Shyam Sunder Sonthalia******Promoter GroupRemunerationNA43900000PRANIK LOGISTICS LIMITED******Nikunj Sonthalia******Wholetime Director and PromoterRemunerationNA348000002857000AuditedtrueA John Moris and Co.true2028-01-31Public Issues2024-10-172247170002026-03-31trueCARE RATINGS LIMITEDfalseOut of the IPO proceeds, Rs.2.20 Crores earmarked for CAPEX stands physically utilized for the intended objects as of March 31, 2026. To optimize treasury returns and prevent loss of interest, the company utilized internal accruals to bridge-fund the expenditure. The earmarked Fixed Deposits will be reimbursed to the Company’s treasury upon its maturity. The Monitoring Agency has noted this as a deviation in the mode of funding in its reportNot ApplicablePRANAV KUMAR SONTHALIAManaging DirectorKOLKATA2026-05-15