BSEResult7 Aug 2026 · 7 Aug 2026, 02:49 pm

We are hereby submitting the Unaudited Financial Results of the Company for the quarter ended June 30, 2026.

iSERA Lifesciences Ltd · 534920

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iSERA Lifesciences Ltd has submitted its unaudited financial results for the quarter ended June 30, 2026, showing a profit of Rs. 52.58 lakhs, with revenue from operations at Rs. 11,618 lakhs and total expenses at Rs. 33.62 lakhs.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk1/10
Liquidity Impact8/10
Market Sentiment5/10

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iSERA Lifesciences Ltd - 534920 - Un-Audited Financial Results For The Quarter Ended June 30, 2026

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. iSERA LIFESCIENCES ISERA LIMITED (Formerly known as Covidh Technologies Limited) CIN: L72200PN1993PLC252720 Date: August 07, 2026 The Listing Department BSE Limited Phirozee Jeejeebhoy Towers Dalal Street, 25t Floor Mumbai - 400001 REF: iSERA Lifesciences Limited (Formerly Known as Covidh Technologies Limited) (Scrip Code: 534920) | Symbol: COVIDH) Subject: Unaudite ancial Result under Reg Disclosure Requirements) Regulations. 2015 Dear Sir/Madam, Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform that the meeting of Board of Directors of the Company was held today, i.e. Friday, the o7t day of August, 2026 at the Registered Office of the Company which commenced at 02:00 P.M. and concluded at 02:30 P.M. inter alia to consider and approve the following: 1. The Un-Audited Financial Results (Standalone) for the Quarter ended 30t June, 2026, in pursuance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as enclosed herewith. 2. Independent Auditor’s Limited Review Report on Un-Audited Financial Results (Standalone) of the Company for the quarter ended 30t June, 2026 as enclosed herewith. You are requested to take the same on record kindly. Thanking you, YoErs faéiEhRqu]iy, ori IFESCIENCE! For and on behalf of SLIMITED iSERA Lifesciences Limited (Formerly Known as Covidh Technologies Limited) o3A uthorised Signatory/ Director Jayshree Suresh Jain Managing Director DIN: 10017258 Office No. A1-1202, 12th Floor, Boulevard Tower, Phase-2, CTS No. 11, Sadhu Vaswani Chowk, Camp, Pune - 411001 Tel: +9183200 12053 + Email: cscovidh@gmail.com + Website: www.covidhtechnologies.com [ISERA LIFESCIENCES LIMITED ( Formerly known as COVIDH TECHNOLOGIES LIMITED) [CIN: L72200761993PLCO15306 [Regd. Off: Office No A1-1202, 12th Floor, Boulevard Towers Phase 2, CTS No 11, Sadhu Vaswani Chowk, Camp, Pune City, Maharashtra, india, 411001 Unaudited Statement of Profit and Loss for the Quarter and period endzd June 30, 2026 (Rs. In Lakhs) Quarted Ended Year Ended PARTICULARS 30-06-2026 3103-2026 30-06-2025 31-03-2026 Unaudited Audited Unaudited Audited [ Revenue From Operations - 11618 - 13550 li Ii TO ot th ae lr R I en vc eo nm ue e (1+1l) - - 1215 97 57 - - 147 2. 50 22 IV Expenses Cost of Materials Consumed - Purchases of Stock-in-trade 8 ‘ Changes In inventories . - - Employee benefits expense 231 403 525 OFi tn ha en rc e E xC po es nt ss e s 31B 3 1 55» 2 4 1= 5 4 103= 6 3 Total Expenses 33.62 59.27 154 108.68 v__Profit/ (Loss) befors Exceptional and Extraordinary items and tux [iHi-Iv) (33.62) 62.68 1159 3364 Vi Exceptional items - - - S [Vii__Profit/ {Loss) before Extraordinary items and tax [V-Vi) [EEE) 62,68 —fLs4)] 33.64 Vill_Extraorindary items - - - - [ix__Profit/ (Loss) before Tax (VIl-Vill) (33.62)] 52.58 {3.54) 3364 X Tax Expense: Current Tax - 770 7270 Deferred Tax « ; the period from continul tions (1X-X) 13362} 5558 (1.54)] 2594 inorlty Interest z 3 < 3 [Xili_Profit/ {ioss) for the period (XI-Xil) after minority Interest (33.52)} 5438 {1.52) 2594 [XIV_Other Comprehensive income B z - - [XV_Total Comprehensive Income 3 33.62) 54.98 2.54) 7594 [XVI_Paid Up Equity Share Capital (Face Value of R,10 Each] 840.90 840.90 30.00 840.90 [XVii_Reserves (excluding Revalution Reserve} _(49.81)} (26:19)] (43.69) (36.19)] [XVIll Earnings Par Share (€PS} Baskc (1.60) 158 0.05 074 Diluted 2 {1.60) 158 0.05 078 NOTES: 1 The above resuits have been reviewed by the Audit Committee aid approved by the Board of Directors at their meeting held on June 7, 2026 In terms of Regulation 33 of the SEBI {Listing Obfigations and Disclosure Requirements) Regulations, 2015, 2 The results of the Company have been prepared in accordance with the recogrition and measurent principles faid down in the Ind AS- 34 *Interim Financial Reporting” prescribed under Section 133 of Companies Act, 2013 read with the relevant rules issued thereunder and other accouting propouncements generally accepted in India and in terms of Reg 33 of SEBI (Listing obiigations and disclosure requirements) Regulations, 2015 3 The results are also avallable on the webiste of the Company ¢ovidhtechnologies.com 4 The Company is engaged in IT/ITES businien sonse segment only and hence there are no separate reportable segments as per Ind AS -108 “Operating Segments” 5 Figures of the corresponding previous periods are regrouped and reclassified wherever considered necessary to correspond with current period's presentation. For and on Behalf of Board of Directors of ISERA LIFESCIENCES LIMITED Formerly kniown as COVIDH TECHNOLOGIES uMITED) For iSERA LIFESCIENCES LIMITED ju\(s'\«" o Jayshree Siedhisiso Signatory/ Director Managing Director OIN: 10017258 Place: Pune . GMKS&CO Chartered Accountants INDIA Independent Auditor's Review Report on the Quarterly and Year to date Unaudited Standalone Financial Resuits of iSERA LIFESCIENCES LIMITED “the Company” Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors ISERA LIFESCIENCES LIMITED PUNE 1. We have reviewed the accompanying Statement of unaudited financial results of {SERA LIFESCIENCES LIMITED (“the Company") for the quarter ended June 30, 2026 ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirements of regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 {'the Regulation') as amended. 2. The Preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34, ('Ind AS 34') "interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, read with the Circulairs the responsibility of the Company's management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE 2410),"Review of Interim Financial Information performed by the Independent Auditor of the Entity" issued by Institute of Chartered Accountants of india. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement. A review is limited primarily to making inquiries of the Company personnel responsible for financial and accounting matters and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Address : #30, First Floor, Prestige Point, 283 Shukrawar Peth, Pune 411002, (MH) india T : 020-24487800 /900 E: admin@gmks.co.in 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ("Ind AS") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies that has not disclosed the information required to be disclosed in terms of Regulation, read with Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. ForGMKS & Co Chartered Accountants FRN: 139767W Gitohyud Abhijit Mundada Partner M No.: 134685 Place: Pune Date: 07-08-2026 UDIN: 261346850ABDAU4734