Nath Bio-Genes (India) Limited — Quarter and year ended 31/03/2026
Standalone audited results (₹ in Lacs)
| S. No. | Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| I | Income from operations | |||||
| (a) Revenue from operations | 4,569.36 | 6,596.11 | 4,936.76 | 43,159.72 | 36,230.81 | |
| (b) Other Operating Income | – | – | – | – | – | |
| Total Income | 4,569.36 | 6,596.11 | 4,936.76 | 43,159.72 | 36,230.81 | |
| II | Expenses | |||||
| a) Production & Seed Conditioning Expenses | 6,770.30 | 10,119.75 | 10,061.98 | 29,768.84 | 21,754.92 | |
| b) Purchase of Stock-in-Trade | 186.99 | 102.07 | 86.05 | 752.09 | 1,250.82 | |
| c) Change in Inventories of Produced and Traded Goods | -5,661.54 | -7,311.81 | -8,594.86 | (11,388.72) | -9,665.64 | |
| d) Employee Benefit Expense | 347.86 | 1,114.14 | 550.80 | 3,333.33 | 3,030.88 | |
| e) Depreciation & Amortisation Expenses | 102.29 | 97.50 | 131.55 | 394.79 | 379.05 | |
| f) Selling & Distribution Expenses | 1,400.93 | 713.71 | 885.01 | 12,177.26 | 11,658.92 | |
| g) Other Expenses | 863.57 | 974.75 | 1,631.29 | 3,263.29 | 2,971.50 | |
| Total Expenses | 4,010.39 | 5,810.10 | 4,751.82 | 38,300.88 | 31,380.45 | |
| III | Profit from Operations before other income, finance cost and Exceptional Items (I-II) | 558.97 | 786.01 | 184.94 | 4,858.84 | 4,850.36 |
| IV | Other Income | 237.50 | 173.56 | 404.31 | 781.00 | 472.70 |
| V | Profit from Ordinary Activities before Finance cost and Exceptional Items (III+IV) | 796.47 | 959.57 | 589.25 | 5,639.84 | 5,323.06 |
| VI | Finance Cost | 293.51 | 417.81 | 109.65 | 1,330.69 | 964.61 |
| VII | Profit from Ordinary Activities after Finance cost (V-VI) | 502.96 | 541.76 | 479.60 | 4,309.15 | 4,358.45 |
| VIII | Exceptional Items Income/(Expenses) | 125.79 | 268.60 | – | 600.73 | 54.03 |
| IX | Profit from Ordinary Activities before Tax (VII-VIII) | 628.75 | 810.36 | 479.60 | 4,909.88 | 4,412.48 |
| X | Tax Expense | |||||
| (a) Current Tax | 233.06 | 87.28 | 59.97 | 450.42 | 203.70 | |
| (b) Earlier Year Tax | 16.89 | – | 2.76 | 16.89 | -5.23 | |
| (c) Deferred Tax | – | – | – | – | – | |
| XI | Net Profit from Ordinary Activities after Tax (IX-X) | 378.80 | 723.08 | 416.87 | 4,442.57 | 4,214.01 |
| XII | Extra Ordinary Items (Net of Tax) | – | – | 54.03 | – | – |
| XIII | Net Profit for the period (XI+XII) | 378.80 | 723.08 | 470.90 | 4,442.57 | 4,214.01 |
| XIV | Other Comprehensive Income | |||||
| 1. (a) Items that will not be reclassified to Profit or Loss | 0.73 | -1.65 | -41.64 | (4.17) | -6.57 | |
| (b) Income tax relating to items that will not be reclassified to Profit or Loss | – | – | – | 0.00 | – | |
| 2. (a) Items that will be reclassified to Profit or Loss | 32.99 | -7.50 | -26.47 | 11.99 | -26.47 | |
| (b) Income tax relating to items that will be reclassified to Profit or Loss | – | – | – | – | – | |
| Total other Comprehensive Income | 33.72 | (9.15) | (68.11) | 7.82 | (33.04) | |
| XV | Total Comprehensive Income for the period (XIII + XIV) | 412.52 | 732.23 | 402.79 | 4,450.39 | 4,180.97 |
| XVI | Paid Up Equity Share Capital (Face Value Rs. 10/- each) | 1,900.40 | 1,900.40 | 1,900.40 | 1,900.40 | 1,900.40 |
| XVII | Reserve & Surplus | – | – | – | 67,036.62 | 62,966.30 |
| XVIII | Earning per share (of Rs 10/- each) (not annualised) Basic & Diluted | 2.17 | 3.85 | 2.12 | 23.42 | 22.00 |
Standalone balance sheet as at March 31, 2026 (Rs. in Lakhs)
| Note | As at March 31, 2026 (Rs. in Lakhs) | As at March 31, 2025 (Rs. in Lakhs) | |
|---|---|---|---|
| Assets | |||
| I) Non-Current Assets | |||
| a) Property, plant and Equipment | 3 | 24,366.69 | 24,304.28 |
| b) Intangible assets | 3 | 558.56 | 718.22 |
| c) Capital Work in Progress | 3 | 2.05 | – |
| c) Financial Assets | |||
| (i) Non-current Investment | 4 | 617.32 | 605.31 |
| (ii) Non-current financial assets | 5 | 2,060.92 | 3,759.21 |
| d) Deferred Tax Assets (Net) | – | – | – |
| e) Other Non-current Assets | 6 | 4,264.06 | 4,292.95 |
| Total Non-Current Assets | 31,869.61 | 33,679.97 | |
| II) Current Assets | |||
| a) Inventories | 7 | 44,459.67 | 33,070.82 |
| b) Financial Assets | |||
| (i) Trade Receivables | 8 | 8,379.07 | 8,883.89 |
| (ii) Cash and cash equivalents | 9 | 7,066.79 | 8,763.30 |
| (iii) Other current financial assets | 10 | 16,198.53 | 16,649.13 |
| c) Current Tax Assets (Net) | 11 | 97.87 | 365.19 |
| d) Other current assets | 12 | 218.70 | 322.34 |
| Total Current Assets | 76,420.64 | 68,054.66 | |
| Total Assets | 1,08,290.24 | 1,01,734.63 |
| Note | As at March 31, 2026 (Rs. in Lakhs) | As at March 31, 2025 (Rs. in Lakhs) | |
|---|---|---|---|
| Equity and Liabilities | |||
| Equity | |||
| a) Equity Share Capital | 13 | 1,900.40 | 1,900.40 |
| b) Other Equity | 14 | 67,036.62 | 62,966.31 |
| Total Equity | 68,937.02 | 64,866.71 | |
| Liabilities | |||
| I) Non-Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | 15 | 55.34 | 160.87 |
| (ii) Trade Payables | – | – | – |
| b) Provisions | 16 | 494.68 | 354.33 |
| Total Non-Current Liabilities | 550.03 | 515.19 | |
| II) Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | 17 | 12,117.93 | 10,952.44 |
| (ii) Trade Payables to MSME | 18 | 238.49 | 348.71 |
| (iii) Trade Payables other than MSME | 18 | 12,815.31 | 7,525.62 |
| b) Other current liabilities | 19 | 13,399.86 | 17,402.27 |
| c) Provisions | 20 | 85.45 | 84.70 |
| d) Current Tax Liabilities (Net) | 21 | 146.16 | 39.00 |
| Total Current Liabilities | 38,803.20 | 36,352.73 | |
| Total Equity and Liabilities | 1,08,290.24 | 1,01,734.63 |
Standalone statement of cash flow for the year ended March 31, 2026 (Rs. in Lakhs)
| Particulars | Year ended March 31, 2026 Rs. In Lakhs | Year ended March 31, 2025 Rs. In Lakhs |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net profit before tax | 4,909.89 | 4,412.49 |
| Adjustments for: | ||
| Depreciation expense | 394.80 | 379.05 |
| Discarded Assets | 24.43 | – |
| Provision for Gratuity | 132.36 | 24.29 |
| Provision for Compensated Absenses | 8.75 | 26.34 |
| Interest Expenses / Financial Charge | 1,330.69 | 964.61 |
| Provision/(Reversal of Provision) for Bad Debts | 390.80 | 165.15 |
| Provision/(Reversal of Provision) for Advance | (600.74) | (54.03) |
| Profit on sale/ disposal of fixed assets | (0.23) | |
| Loss on sale of fixed assets | 0.01 | 103.54 |
| Expenses under Other Comprehensive Income | 7.82 | (33.05) |
| Interest income | (652.65) | (358.86) |
| 1,036.02 | 1,217.06 | |
| Operating profit before working capital changes | 5,945.91 | 5,629.54 |
| Adjustments for changes in working capital: | ||
| (Increase)/ Decrease in Trade Receivables | 114.02 | 381.83 |
| (Increase)/ Decrease in Inventories | (11,388.85) | (10,163.78) |
| (Increase)/ Decrease in Loans and Advances | 2,749.61 | (2,793.60) |
| (Increase)/ Decrease in Other Current / Non- Current Assets | 103.64 | (165.70) |
| Increase/ (Decrease) in Trade Payables | 5,179.47 | 3,667.11 |
| Increase/ (Decrease) in Other current financial Liabilities | (4,002.40) | 6,232.94 |
| (7,244.51) | (2,841.20) | |
| Operating profit after working capital changes | (1,298.60) | 2,788.35 |
| Income Tax paid | (92.84) | (108.39) |
| Net cash from operating activities (A) | (1,391.44) | 2,679.95 |
| B. Cash flow from investing activities | ||
| Payment for purchase of property plant & equipments | (300.51) | (774.85) |
| Payment for purchase of Non-Current Investments | (12.01) | 0.84 |
| Proceeds from sale of tangible assets | 5.61 | 10.54 |
| Interest income | 652.65 | 358.86 |
| 345.73 | (404.60) | |
| Net cash used in investing activities (B) | 345.73 | (404.60) |
| C. Cash flow from financing activities | ||
| Interest Expenses | (1,330.69) | (964.61) |
| Dividend Paid | (380.08) | (380.08) |
| Increase / (Decrease) in long term secured loan | (105.52) | (121.83) |
| Increase / (Decrease) in Short term secured loan | (1,014.13) | 407.84 |
| Increase / (Decrease) in Short term Unsecured loan | 2,179.63 | (3.49) |
| (650.79) | (1,062.18) | |
| Net cash used in financing activities (C) | (650.79) | (1,062.18) |
| Net Decrease in Cash and Cash Equivalents (A+B+C) | (1,696.50) | 1,213.17 |
| Cash and cash equivalents at the beginning of the year | 8,763.30 | 7,550.13 |
| Cash and cash equivalents at the end of the year | 7,066.79 | 8,763.30 |
| Cash and cash equivalents comprise of: | ||
| Cash on Hand | 6.07 | 8.60 |
| Bank Balances: | ||
| – In Current Accounts | 7.19 | 12.57 |
| – In term deposit | 7,053.54 | 8,742.13 |
| Cash and cash equivalents at the end of the year | 7,066.79 | 8,763.30 |
Consolidated audited results (₹ in Lacs)
| S. No. | Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| I | Income from operations | |||||
| (a) Revenue from operations | 5,159.28 | 6,595.90 | 5,196.77 | 44,510.15 | 36,490.82 | |
| (b) Other Operating Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total Income | 5,159.28 | 6,595.90 | 5,196.77 | 44,510.15 | 36,490.82 | |
| II | Expenses | |||||
| a) Production & Seed Conditioning Expenses | 6,920.21 | 10,633.07 | 10,159.91 | 30,618.01 | 22,553.84 | |
| b) Purchase of Stock-in-Trade | 204.88 | 102.07 | 95.30 | 769.98 | 1,273.48 | |
| c) Change in Inventories of Produced and Traded Goods | (5,545.29) | (7,857.47) | (8,487.36) | (11,237.58) | (10,272.54) | |
| d) Employee Benefit Expense | 420.71 |