EMMESSAR BIOTECH & NUTRITION LIMITED — Quarter and year ended 31st March 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| PART A | |||
| 1 | Revenue from Operations | 9.28 | 9.34 |
| 2 | Other Income | 47.34 | 48.98 |
| Total Income A (1 + 2) | 56.62 | 58.32 | |
| PART B | |||
| 3 | Expenses | ||
| (a) | Cost of material consumed | 2.76 | 2.75 |
| (b) | Purchase of Stock-trade | – | – |
| (c) | Change in inventories of Finished goods | 0.44 | 0.79 |
| (d) | Employee Benefit Expenses | 26.31 | 32.99 |
| (e) | Depreciation & amortisation of Assets | 2.51 | 2.51 |
| (f) | Finance cost | 0.06 | 0.06 |
| (g) | Other Expenditure | 16.58 | 6.38 |
| Total Expenses (a to f) | 48.67 | 45.47 | |
| 4 | Profit from operations before exceptional items and taxes (A – B) | 7.96 | 12.85 |
| 5 | Exceptional Items | – | – |
| 6 | Profit / loss before tax (4 – 5) | 7.96 | 12.85 |
| 7 | Tax Expense | ||
| i. | Current tax | (4.85) | (3.21) |
| ii. | Deferred tax asset / (Liability) | 0.76 | 2.01 |
| iii. | Excess / (Short) provision of earlier years | (0.45) | – |
| Total Tax expense (i+ii+iii) | (4.54) | (1.21) | |
| 8 | Net Profit / (loss) after tax (6 – 7) | 3.42 | 11.65 |
| 9 | Less: Other comprehensive income | 2.92 | – |
| 10 | Total comprehensive income for the period and other comprehensive income | 0.50 | 11.65 |
| 11 | Paid-up Equity Share Capital | 499.61 | 499.61 |
| Face Value of the share | 10.00 | 10.00 | |
| Other equity | – | – | |
| 12 | Earnings per Equity Share | ||
| a) | Basic | 0.01 | 0.23 |
| b) | Diluted | 0.01 | 0.23 |
| Quarter ended | Year Ended | |||||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited | Unaudited | Audited | Audited | Audited |
| Segment | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
|---|---|---|---|---|---|---|
| a. Healthcare | 9.28 | 9.34 | 9.57 | 37.08 | 61.09 | |
| b. Rent on Leasehold land | 41.33 | 41.33 | 40.88 | 165.31 | 152.36 | |
| c. Others | 6.01 | 7.65 | 19.91 | 38.27 | 48.51 | |
| Total: | 56.62 | 58.32 | 70.36 | 240.66 | 261.96 | |
| Less: Inter Segment Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Net Sales/ Income from Operations | 56.62 | 58.32 | 70.36 | 240.66 | 261.96 |
| Segment | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
|---|---|---|---|---|---|---|
| a. Healthcare | 6.09 | 5.80 | 6.33 | 24.81 | 39.12 | |
| b. Rent on Leasehold land | 41.10 | 41.10 | 40.65 | 164.39 | 151.44 | |
| c. Others | 6.01 | 7.65 | 19.91 | 38.27 | 48.51 | |
| Total: | 53.20 | 54.55 | 66.89 | 227.47 | 239.07 | |
| Less: Other Unallocable Expenditure (not quantified in table) | ||||||
| Net off Unallocable Income | 45.24 | 41.70 | 41.00 | 169.51 | 143.25 | |
| Total Profit / (loss) before Tax | 7.96 | 12.85 | 25.89 | 57.96 | 95.82 |
| Segment | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | |
|---|---|---|---|---|---|---|
| a. Healthcare | 69.27 | 10.68 | 13.83 | 69.27 | 13.83 | |
| b. Rent on Leasehold land | (3.51) | (3.28) | (2.59) | (3.51) | (2.59) | |
| c. Others | 745.73 | 768.46 | 767.03 | 745.73 | 767.03 | |
| Total | 811.48 | 775.86 | 778.27 | 811.48 | 778.27 |
| Particulars | As at 31st Mar 2026 | As at 31st Mar 2025 |
|---|---|---|
| A ASSETS | ||
| 1 Non-current Assets | ||
| (a) Property, Plant & Equipment | 113.83 | 122.06 |
| (b) Investment Property | 57.89 | 58.83 |
| (c) Other Financial Assets | 0.49 | 0.49 |
| (d) Deferred Tax Assets (net) | – | – |
| Sub-total Non-current Assets | 172.21 | 181.37 |
| 2 Current Assets | ||
| (a) Inventories | 9.72 | 12.38 |
| (b) Investments | 1.02 | 0.96 |
| (c) Trade Receivables | 1.65 | 1.78 |
| (d) Cash & Cash equivalents | 3.34 | 1.05 |
| (e) Bank balance other than cash & Cash Equi | 728.30 | 686.13 |
| (f) Loans | 2.42 | 3.05 |
| (g) Income tax assets (net) | 0.00 | – |
| (h) Other Financial assets | 25.28 | 25.98 |
| (i) Other current assets | 9.07 | 9.30 |
| Sub-total Current Assets | 780.80 | 740.62 |
| TOTAL ASSETS | 953.01 | 921.99 |
| Particulars | As at 31st Mar 2026 | As at 31st Mar 2025 |
|---|---|---|
| B EQUITY AND LIABILITIES | ||
| 1 SHAREHOLDER’S FUNDS: | ||
| (a) Equity Share Capital | 499.61 | 499.61 |
| (b) Other Equity | 311.87 | 271.20 |
| Sub-total Shareholder’s funds | 811.48 | 770.81 |
| 2 Non-current Liabilities | ||
| (a) Other Financial liabilities | 58.38 | 59.40 |
| (b) Long Term Provisions | 16.87 | 13.05 |
| (c) Deferred Tax Liability (net) | 27.77 | 31.49 |
| Sub-total Non-current liabilities | 103.02 | 103.94 |
| 3 Current Liabilities | ||
| (a) Borrowings | – | – |
| (b) Trade payables | 0.63 | 0.33 |
| (c) Other financial Liabilities | 11.49 | 9.29 |
| (e) Other current liabilities | 3.48 | 3.56 |
| (f) Short-term provisions | 22.92 | 34.06 |
| Sub-total Current Liabilities | 38.52 | 47.24 |
| TOTAL EQUITY AND LIABILITIES | 953.01 | 921.99 |
| Particulars | 2025-26 | 2024-25 |
|---|---|---|
| **A | CASH FLOW FROM OPERATING ACTIVITIES** | |
| Net Profit before Tax and Extraordinary Items | 57.96 | 95.82 |
| Add/(-)Less: Depreciation | 10.01 | 9.76 |
| Interest / Dividend | -38.31 | -45.60 |
| Other comprehensive income | -4.04 | -1.46 |
| Operating Profit / Loss before working Capital changes | 25.62 | 58.53 |
| Adjustment for (Increase)/ Decrease in operating Assets | ||
| Inventories | 2.65 | -3.46 |
| Trade Receivables | 0.13 | 0.45 |
| Non current loans and Income Tax Assets | -19.99 | -19.78 |
| Current Assets – Loans and other assets | 0.85 | -1.34 |
| Adjustment for Increase / (Decrease) in operating Liabilities | ||
| Non current provisions | 3.82 | 2.14 |
| Trade Payables | 0.30 | -0.58 |
| Borrowings and Other Financial Liabilities | -2.19 | -11.71 |
| Other Current Liabilities | -0.25 | 2.01 |
| Current Provisions | 3.72 | -2.23 |
| Cash generated before tax payments | 14.66 | 24.04 |
| Add: Direct Tax Paid (Net of Refund) | 0.00 | -1.65 |
| Less: Income tax paid | 11.85 | 0.00 |
| Cash generated from operations | 26.51 | 22.39 |
| **B | CASH FLOW FROM INVESTING ACTIVITIES** | |
| Purchase of Fixed Assets | -0.85 | 0.00 |
| Investments in Mutual Funds | -0.06 | -0.07 |
| Interest / Dividend Received | 35.70 | 46.24 |
| Investments in Fixed Deposits (maturing within 12 months) | -60.43 | -69.16 |
| Deposits Received | 0.00 | 0.00 |
| Net Cash inflow/(out flow) in Investing activities | -25.66 | -22.98 |
| **C | CASH FLOW FROM FINANCING ACTIVITIES** | |
| Net Cash used in financing activities | ||
| Interest Expense on Security Deposit | -0.25 | -0.06 |
| Interest Income on Security Deposit | 1.67 | 0.41 |
| Net Cash inflow/(out flow) in Financing activities | 1.42 | 0.35 |
| Net increase in cash and cash equivalents | 2.29 | -0.24 |
| Cash and cash equivalents as at the beginning of the year | 1.05 | 1.29 |
| Cash and cash equivalents as at the end of the year | 3.34 | 1.05 |