PRANIK2026-04-012026-06-30PRANIK2026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares000000PRANIKNOTLISTEDINE0VJG01014Pranik Logistics LimitedSMEEquity2026-04-012027-03-312026-08-142026-08-05INRLakhsQuarterlyFirst quarterSingle segmentLogistics2026-08-1414:30:002026-08-1416:30:00Not applicablefalsefalseThe Company has not made any Default on Loans and Debt Securities during the reporting quarter.2026-04-012026-06-30UnauditedStandalone5031170004894000508011000000107071000102360001322000034960700048013400027877000027877000027877000434900031700007519000203580000002035800020358000110102000101.851.85Notes to Standalone Un-audited Financial Results: <br /> <br /> 1. The financial results for the quarter ended 30th June, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 14th August, 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. <br /> <br /> 2. The Company is voluntarily disclosing unaudited quarterly financial results for the quarter ended 30th June, 2026 to promote enhanced investor transparency and timely communication. Such quarterly disclosures are not mandatory under the SME Listing framework prescribed by SEBI and the Statutory Auditors have submitted their Limited Review Report on same. <br /> <br /> 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). <br /> <br /> 4. The Company operates in a single business segment, i.e., Logistics. Hence, reporting under Accounting Standard 17 – Segment Reporting is not applicable. <br /> <br /> 5. The figures of the previous periods have been regrouped/reclassified, wherever necessary, to conform to the current period’s classification/presentation. <br /> <br /> 6. The figures for the quarter ended 31st March, 2026 represent the difference between the audited figures in respect of full financial year and the unaudited figures of nine months ended 31st December, 2025. <br /> <br /> 7. 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 /> 8. EPS for the quarter ended 30th June 2026 has been computed based on the weighted average number of equity shares outstanding during the period and is not annualised. <br /> <br /> 9. 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 its maturity on September 30, 2026. <br /> <br /> 10. 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.The Company has not made any Default on Loans and Debt Securities during the reporting quarter.Other Expenses349607000