Neogen Chemicals Limited — Quarter ended March 31, 2026 (audited) and year ended March 31, 2026
| Sr. No. | Particulars | Standalone | ||||
|---|---|---|---|---|---|---|
| For the Quarter Ended | For the Year Ended | |||||
| March 31, 2026 | December 31, 2025 | March 31, 2025 | March 31, 2026 | March 31, 2025 | ||
| Audited | Unaudited | Audited | Audited | Audited | ||
| I | Income | |||||
| (a) | Revenue from operations | 248.63 | 215.60 | 203.75 | 855.49 | 773.65 |
| (b) | Other income | 3.87 | 4.26 | 2.65 | 15.82 | 9.76 |
| Total Income (net) | 252.50 | 219.86 | 206.40 | 871.31 | 783.41 | |
| II | Expenses | |||||
| (a) | Cost of materials consumed | 169.67 | 189.81 | 158.63 | 641.37 | 498.84 |
| (b) | Purchase of traded goods | – | 1.59 | – | 1.59 | – |
| (c) | Changes in inventories of finished goods, work-in progress and stock-in-trade | (25.56) | (74.59) | (49.99) | (168.97) | (76.32) |
| (d) | Employee benefits expenses | 16.93 | 20.12 | 16.13 | 74.40 | 58.29 |
| (e) | Finance costs | 22.95 | 22.85 | 16.50 | 80.42 | 51.38 |
| (f) | Depreciation and amortization expenses | 6.38 | 5.87 | 6.01 | 23.53 | 25.59 |
| (g) | Other expenses | 42.21 | 42.41 | 37.81 | 155.84 | 145.71 |
| Total Expenses | 232.58 | 208.06 | 185.09 | 808.18 | 703.49 | |
| III | Profit/(Loss) before exceptional item and taxes (I – II) | 19.92 | 11.80 | 21.31 | 63.13 | 79.92 |
| IV | Exceptional items gain / (loss) (Refer note 5) | – | – | (13.56) | – | (13.56) |
| V | Profit/(loss) before tax (III + IV) | 19.92 | 11.80 | 7.75 | 63.13 | 66.36 |
| VI | Income Tax | |||||
| 1. | Current Tax | 6.61 | 2.62 | 7.13 | 17.86 | 19.77 |
| 2. | Deferred Tax | (1.31) | 0.41 | (4.73) | (1.57) | (2.44) |
| 3. | Prior year tax adjustment | (0.04) | 0.00 | 0.16 | (0.12) | 0.62 |
| VII | Profit for the period (V – VI) | 14.66 | 8.77 | 5.19 | 46.96 | 48.41 |
| VIII | Other comprehensive income | |||||
| (i) | Items that will not be reclassified to profit or loss | 0.90 | 0.09 | (0.02) | 0.74 | (0.49) |
| (ii) | Income tax related to items that will not be reclassified to profit or loss | (0.23) | (0.02) | – | (0.19) | 0.12 |
| Total Other comprehensive (expense) / income, net of tax | 0.67 | 0.07 | (0.02) | 0.55 | (0.37) | |
| IX | Total Comprehensive income for the period (VII + VIII) | 15.33 | 8.84 | 5.17 | 47.51 | 48.04 |
| X | Paid up equity Share Capital (Face Value per share of ₹ 10 each) | 26.38 | 26.38 | 26.38 | 26.38 | 26.38 |
| XI | Other Equity | – | – | – | 827.42 | 782.47 |
| XII | Earning Per Equity Share ₹ (Face Value per share of ₹ 10 each) | |||||
| (a) Basic & Diluted (*Not Annualized) | 5.56* | 3.32* | 1.97* | 17.81 | 18.35 |
| Particular | Standalone Audited | |
|---|---|---|
| As at March 31, 2026 | As at March 31, 2025 | |
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 230.76 | 197.80 |
| (b) Right to use assets | 63.11 | 29.27 |
| (c) Capital work-in-progress | 160.94 | 27.53 |
| (d) Intangible assets | 0.62 | 0.93 |
| (e) Financial assets | ||
| (i) Investments | 306.96 | 193.11 |
| (ii) Loans | 110.27 | 92.12 |
| (iii) Other non-current financial assets | 29.23 | 13.39 |
| (f) Other non-current assets | 2.81 | 0.91 |
| Total Non-current assets (I) | 904.70 | 555.06 |
| (2) Current assets | ||
| (a) Inventories | 551.65 | 306.21 |
| (b) Financial assets | ||
| (i) Trade receivables | 356.74 | 199.05 |
| (ii) Cash and cash equivalents | 3.04 | 0.48 |
| (iii) Bank balances other than (ii) above | 0.01 | 0.00 |
| (iv) Loans | 0.35 | 0.37 |
| (v) Other current financial assets (Refer note 5) | 276.65 | 534.02 |
| (c) Other current assets | 82.71 | 26.30 |
| Total Current assets (II) | 1,271.15 | 1,066.43 |
| TOTAL ASSETS (I + II) | 2,175.85 | 1,621.49 |
| EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity share capital | 26.38 | 26.38 |
| (b) Other equity | 827.42 | 782.47 |
| Total Equity (I) | 853.80 | 808.85 |
| (2) Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 228.98 | 47.76 |
| (ii) Lease liabilities | 48.25 | 23.81 |
| (iii) Other non-current financial liabilities | 2.37 | 2.10 |
| (b) Provisions | 11.57 | 10.49 |
| (c) Deferred tax liabilities (net) | 19.79 | 21.39 |
| Total Non-current liabilities (II) | 310.96 | 105.55 |
| (3) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 442.47 | 395.95 |
| (ii) Lease liabilities | 16.01 | 6.89 |
| (iii) Trade payables | ||
| (a) Total outstanding dues of micro-enterprises and small enterprises | 10.68 | 2.20 |
| (b) Total outstanding dues of other than micro-enterprises and small enterprises | 411.82 | 252.95 |
| Particular | Standalone Audited As at March 31, 2026 | Audited As at March 31, 2025 |
|---|---|---|
| (iv) Other current financial liabilities | 91.98 | 18.38 |
| (b) Other current liabilities | 28.51 | 19.75 |
| (c) Provisions | 4.09 | 3.83 |
| (d) Current tax liabilities (net) | 5.53 | 7.14 |
| Total Current liabilities (III) | 1,011.09 | 707.09 |
| Total Liabilities (II + III) | 1,322.05 | 812.64 |
| TOTAL EQUITY AND LIABILITIES (I + II + III) | 2,175.85 | 1,621.49 |
| Particular | Audited For the Year Ended March 31, 2026 | Audited For the Year Ended March 31, 2025 |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) before tax | 63.13 | 66.36 |
| Adjustments for : | ||
| Depreciation and amortization of non-current assets | 23.53 | 25.59 |
| Write off of debts and sundry balances | 0.18 | 0.88 |
| Allowance for doubtful debts and advances | 3.60 | 1.70 |
| (Profit) / loss on property, plant and equipment and intangible assets sold / discarded (net) | 0.02 | – |
| Finance costs | 80.42 | 51.38 |
| Share of (profit) / loss from associates / joint venture | (0.28) | (0.20) |
| Unrealized exchange (gain) / loss | 1.85 | 1.20 |
| Exceptional Items (gain) / loss (Refer Note 5) | – | 13.56 |
| Non-cash items | 0.77 | – |
| (Profit) / loss on sale of Investment | (0.88) | – |
| Interest income | (14.24) | (7.17) |
| Operating profit before working capital changes | 158.10 | 153.30 |
| (Increase) / Decrease in Inventories | (245.44) | (107.37) |
| (Increase) / Decrease in Trade and other receivables | (161.36) | 80.57 |
| (Increase) / Decrease in Current loans and advances and other current financial assets | 43.47 | (5.96) |
| (Increase) / Decrease in Non-current loans and advances and other non-current financial assets | 1.17 | (3.36) |
| (Increase) / Decrease in Other current assets | (56.41) | (3.86) |
| (Increase) / Decrease in Other non-current assets | 0.16 | 3.15 |
| Increase / (Decrease) in Trade and other payables | 166.24 | 104.62 |
| Increase / (Decrease) in Other non-current financial liabilities | 0.27 | (1.55) |
| Increase / (Decrease) in Other non-current liabilities | 0.98 | 0.70 |
| Increase / (Decrease) in Other current financial liabilities | 3.33 | (8.53) |
| Increase / (Decrease) in Other current liabilities | 9.92 | (0.54) |
| Cash flow from / (utilized in) operating activities post working capital changes | (79.57) | 211.17 |
| Income tax (paid) / refund (net) | (19.63) | (12.41) |
| Net cash flow from / (utilized in) operating activities (A) | (99.20) | 198.76 |
| B) CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Payments for acquisition of Property, plant and equipment | (115.91) | (32.68) |
| Receipts / (Payments) towards intangible assets | (0.00) | (0.03) |
| Proceeds from sale of Property, plant and equipment | 86.10 | 0.48 |
| Loans and Inter-corporate deposit given | (125.82) | (92.95) |
| Loans and Inter-corporate deposit received back | 107.69 | 117.10 |
| Investment in Subsidiaries / Joint Ventures | (115.70) | (187.40) |
| Investment in Mutual funds | (143.00) | – |
| Proceeds from sales of Mutual funds | 143.88 | – |
| Share of profit / (loss) from partnership firm | 0.28 | 0.20 |
| Investment in Fixed deposit (net) | (23.78) | – |
| Insurance Claim received against loss of Property, plant and equipment | 140.00 | – |
| Interest received | 11.10 | 6.84 |
| Net cash flow from / (utilized) in investing activities (B) | (35.16) | (188.44) |
| Particular | Audited For the Year Ended March 31, 2026 | Audited For the Year Ended March 31, 2025 |
|---|---|---|
| C) CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Proceeds from Borrowings | 298.82 | 121.97 |
| Repayment of Borrowings | (67.08) | (71.80) |
| Payment for Lease liabilities | (13.32) | (6.31) |
| Finance Cost | (78.07) | (50.72) |
| Dividends paid to the shareholders of the Company | (2.64) | (5.28) |
| Purchase of shares of Neogen Chemicals Limited from Secondary market for ESOP purpose | (0.79) | – |
| Net cash flow from / (utilized in) financing activities (C) | 136.92 | (12.14) |
| Net Increase / (decrease) in cash and cash equivalents (A+B+C) | 2.56 | (1.82) |
| Cash and cash equivalents at the beginning of the year | 0.48 | 2.30 |
| Cash and cash equivalents at the end of the period | 3.04 | 0.48 |
| Particular | March 31, 2026 (₹ Crore) | March 31, 2025 (₹ Crore) |
|---|---|---|
| a) Cash at Bank | 2. |