JK AGRI GENETICS LTD. — Quarter and year ended 31st March 2026
Audited Financial Results for the Quarter and year ended 31st March, 2026 (₹ in Lacs)
| S. No | Particulars | Standalone | Consolidated |
|---|---|---|---|
| Quarter Ended | Year Ended | ||
| 31.03.2026 Audited | 31.03.2025 Audited | ||
| 1 | Revenue From Operations | 2,295.85 | 2,758.70 |
| 2 | Other Income | 68.95 | 206.38 |
| 3 | Total Income (1+2) | 2,364.80 | 2,965.08 |
Expenses
| S. No | Particulars | Standalone | Consolidated |
|---|---|---|---|
| 31.03.2026 | 31.03.2025 | ||
| 4 (a) | Cost of Material Consumed | 2,918.79 | 4,177.56 |
| 4 (b) | (Increase)/Decrease in Inventories of Finished Goods, work-in-progress and Stock in Trade | (2,047.39) | (2,833.17) |
| 4 (c) | Employees Benefits Expenses | 420.49 | 737.72 |
| 4 (d) | Finance Cost | 93.27 | 102.08 |
| 4 (e) | Depreciation and Amortisation Expense | 116.18 | 97.48 |
| 4 (f) | Other Expenses | 1,123.00 | 759.18 |
| Total Expenses – 4 | 2,624.34 | 3,040.85 |
| 5 | Profit/(Loss) before share of Profit/(Loss) in an Associate / Joint Venture (3 – 4) | (259.54) | (75.77) | (642.66) | 110.54 | (1,495.00) | (259.06) | (75.77) | (642.67) | 110.98 | (1,495.44) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 6 | Share of Profit/(Loss) in an Associate | – | – | – | – | – | 111.02 | – | – | 111.02 | – |
| 7 | Profit / (Loss) before exceptional Items and Tax (5 + 6) | (259.54) | (75.77) | (642.66) | 110.54 | (1,495.00) | (148.04) | (75.77) | (642.67) | 110.98 | (1,495.44) |
| 8 | Exceptional Items Gain / (Loss) [Net] | – | (84.64) | – | (84.64) | (2,748.50) | – | (84.64) | – | – | (2,748.50) |
| 9 | Profit / (Loss) Before Tax (7+8) | (259.54) | (75.77) | (727.30) | 25.90 | (4,243.50) | (148.04) | (160.41) | (642.67) | 110.98 | (4,243.94) |
Tax Expenses
| Particulars | Standalone (31.03.2026) | Standalone (31.03.2025) | Consolidated (31.03.2026) | Consolidated (31.03.2025) |
|---|---|---|---|---|
| – Current Tax | (59.18) | (117.77) | (59.18) | (117.77) |
| – MAT Credit Entitlement / Written off (refer Note 2) | 580.19 | 117.77 | 580.19 | 117.77 |
| – Prior Period Tax Adjustment | 26.08 | 83.67 | 26.08 | 83.67 |
| – Deferred Tax (refer Note 2) | 103.23 | (24.63) | 103.23 | (24.63) |
| 11 | Net Profit / (Loss) after Tax (9-10) | (909.86) | (134.81) | (526.99) | (717.47) | (250.44) | (909.38) | (135.25) | (527.00) | (717.03) | (250.88) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 12 | Other Comprehensive Income (Net of Tax) | ||||||||||
| 13 | Items that will not be reclassified to profit or Loss | 10.06 | 6.48 | (1.78) | 4.74 | (4.15) | 10.06 | 6.48 | (1.78) | 4.74 | (4.15) |
| Total Comprehensive Income for the Period (11+12) | (899.80) | (128.33) | (528.77) | (712.73) | (254.59) | (899.32) | (128.77) | (528.78) | (712.29) | (255.03) |
| 14 | Paid-Up Equity Share Capital (Face Value ₹ 10/- per share) | 463.70 | 463.70 | 463.70 | 463.70 | 463.70 | 463.70 | 463.70 | 463.70 | 463.70 | 463.70 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 15 | Other Equity | – | – | – | – | – | – | – | – | – | – |
| 16 | Earning Per Share (₹) | ||||||||||
| – Basic & Diluted | (19.62) | (2.91) | (11.36) | (15.47) | (5.40) | (19.61) | (2.92) | (11.37) | (15.46) | (5.41) |
Standalone Statement of Assets and Liabilities (₹ in Lacs)
| Particulars | Standalone As at 31.03.2026 Audited | Standalone As at 31.03.2025 Audited | Consolidated As at 31.03.2026 Audited | Consolidated As at 31.03.2025 Audited |
|---|---|---|---|---|
| A ASSETS | ||||
| 1 NON-CURRENT ASSETS | ||||
| (a) Property, Plant and Equipment | 745.34 | 866.36 | 745.34 | 866.36 |
| (b) Other Intangible Assets | 1,450.90 | 997.76 | 1,450.90 | 997.76 |
| Intangible Assets under development | 712.87 | 1,792.44 | 712.87 | 1,792.44 |
| (c) Financial Assets | ||||
| (i) Investments | 0.49 | 0.49 | 0.49 | 0.05 |
| (ii) Other Financial Assets | 0.07 | 82.66 | 0.07 | 82.66 |
| (d) Deferred Tax Asset (Net) | 2,127.89 | 2,872.86 | 2,127.89 | 2,872.86 |
| (e) Other Non-Current Assets | 0.94 | 2.36 | 0.94 | 2.36 |
| Sub-Total – Non-Current Assets | 5,038.50 | 6,614.93 | 5,038.50 | 6,614.49 |
| 2 CURRENT ASSETS | ||||
| (a) Inventories | 9,809.57 | 7,227.42 | 9,809.57 | 7,227.42 |
| (b) Financial Assets | ||||
| (i) Investments | 7,291.09 | 9,839.88 | 7,291.09 | 9,839.88 |
| (ii) Trade Receivables | 3,814.47 | 4,233.87 | 3,814.47 | 4,233.87 |
| (iii) Cash and Cash Equivalents | 61.51 | 387.94 | 61.51 | 387.94 |
| (iv) Bank Balances other than (iii) above | 2.67 | 203.86 | 2.67 | 203.86 |
| (v) Loans | 18.91 | 20.00 | 18.91 | 20.00 |
| (vi) Other Financial Assets | 559.36 | 563.98 | 559.36 | 563.98 |
| (c) Current Tax Assets (Net) | 417.06 | 412.64 | 417.06 | 412.64 |
| (d) Other Current Assets | 208.44 | 225.26 | 208.44 | 225.26 |
| Sub-Total – Current Assets | 22,183.08 | 23,114.85 | 22,183.08 | 23,114.85 |
| TOTAL | 27,221.58 | 29,729.78 | 27,221.58 | 29,729.34 |
| Particulars | Standalone As at 31.03.2026 Audited | Standalone As at 31.03.2025 Audited | Consolidated As at 31.03.2026 Audited | Consolidated As at 31.03.2025 Audited |
|---|---|---|---|---|
| B EQUITY AND LIABILITIES | ||||
| 1 EQUITY | ||||
| (a) Equity Share Capital | 463.70 | 463.70 | 463.70 | 463.70 |
| (b) Other Equity | 9,572.11 | 10,284.84 | 9,572.11 | 10,284.40 |
| Sub-Total – Equity | 10,035.81 | 10,748.54 | 10,035.81 | 10,748.10 |
| LIABILITIES | ||||
| 2 NON-CURRENT LIABILITIES | ||||
| (a) Financial Liabilities | ||||
| (i) Borrowings | – | – | – | – |
| (ia) Lease Liability | 3.10 | 20.59 | 3.10 | 20.59 |
| (b) Provisions | 80.24 | 105.71 | 80.24 | 105.71 |
| (c) Other Non-Current Liabilities | – | 12.79 | – | 12.79 |
| Sub-Total – Non Current Liabilities | 83.34 | 139.09 | 83.34 | 139.09 |
| 3 CURRENT LIABILITIES | ||||
| (a) Financial Liabilities | ||||
| (i) Borrowings | – | 199.63 | – | 199.63 |
| (ia) Lease Liability | 17.49 | 99.50 | 17.49 | 99.50 |
| (ii) Trade Payables | ||||
| Micro and small enterprises | 143.47 | 149.37 | 143.47 | 149.37 |
| Others | 8,149.32 | 9,159.06 | 8,149.32 | 9,159.06 |
| (iii) Other Financial Liabilities | 261.98 | 254.97 | 261.98 | 254.97 |
| (b) Other Current Liabilities | 8,374.28 | 8,860.88 | 8,374.28 | 8,860.88 |
| (c) Provisions | 155.89 | 118.74 | 155.89 | 118.74 |
| Sub-Total – Current Liabilities | 17,102.43 | 18,842.15 | 17,102.43 | 18,842.15 |
| TOTAL | 27,221.58 | 29,729.78 | 27,221.58 | 29,729.34 |
Statement of Cash Flow (₹ in Lacs)
| Particulars | Standalone Year Ended 31.03.2026 Audited | Standalone Year Ended 31.03.2025 Audited | Consolidated Year Ended 31.03.2026 Audited | Consolidated Year Ended 31.03.2025 Audited |
|---|---|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||||
| Net profit before tax | 25.90 | (246.50) | 26.34 | (246.94) |
| Adjustment for: | ||||
| – Depreciation / Amortisation | 386.68 | 403.42 | 386.68 | 403.42 |
| – Income from Investment | (482.13) | (466.99) | (482.13) | (466.99) |
| – Interest Expenses | 453.51 | 589.31 | 453.51 | 589.31 |
| – (Profit)/Loss on sale of Assets | (9.22) | 8.20 | (9.22) | 8.20 |
| – Interest Income | (33.84) | (43.71) | (33.84) | (43.71) |
| – Provision for Doubtful Debts/Advances | 92.43 | 89.15 | 92.43 | 89.15 |
| – Bad Debts Written off | 10.61 | – | 10.61 | – |
| – Liabilities no longer required written back | (215.17) | – | (215.17) | – |
| – Reversal of loss of Associate |