BIOGEN PHARMACHEM INDUSTRIES LIMITED — Year ended 31 March 2026 (quarter and year ended)
| Sl no. | Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| INCOME | ||||||
| (a) | Gross Revenue from sale of products | – | – | – | – | – |
| (b) | Other Operating Revenue | 57.82 | 54.19 | 135.23 | 255.80 | 83.84 |
| 1 | Revenue from Operations | 57.82 | 54.19 | 135.23 | 255.80 | 83.84 |
| 2 | Other Income | – | – | – | – | – |
| 3 | Total Income | 57.82 | 54.19 | 135.23 | 255.80 | 83.84 |
| EXPENSES | ||||||
| (a) | Cost of materials consumed | – | – | – | – | – |
| (b) | Purchases of Stock-in-Trade | – | – | – | – | – |
| (c) | Changes in inventories of finished goods, work-in-progress, and stock-in-trade | – | – | – | – | – |
| (d) | Employee benefit expense | 10.31 | 6.51 | 9.33 | 28.28 | 16.79 |
| (e) | Finance Costs | – | – | – | – | – |
| (f) | Depreciation and amortization expense | – | – | – | – | – |
| (g) | Other expenses | 83.39 | 1.45 | 8.12 | 131.85 | 96.32 |
| 4 | Total Expenses | 93.70 | 7.96 | 17.45 | 160.13 | 113.11 |
| 5 | Profit / (Loss) from operations before exceptional items Tax (1-2) | (35.88) | 46.23 | 117.78 | 95.67 | (29.27) |
| 6 | Exceptional Items | – | – | – | – | – |
| 7 | Profit / (Loss) before Tax (5 ± 6) | (35.88) | 46.23 | 117.78 | 95.67 | (29.27) |
| 8 | Tax Expense | – | – | – | 9.73 | – |
| 9 | Net Profit / (Loss) after Tax (7 – 8) | (35.88) | 46.23 | 117.78 | 85.95 | (29.27) |
| 10 | Other Comprehensive Income (net of tax) | – | – | – | – | – |
| A | (i) Items that will not be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| B | (i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| 11 | Total Comprehensive Income for the period (9 ± 10) | (35.88) | 46.23 | 117.78 | 85.95 | (29.27) |
| 12 | Paid-up equity share capital (Face Value of Rs. 1/- each) | 9,026.03 | 9,026.03 | 6,526.03 | 9,026.03 | 6,526.03 |
| 13 | Other Equity | – | – | – | 882.68 | 2,666.74 |
| 14 | Earnings Per Share (of Rs. 1/- each) (not annualised): | |||||
| (a) Basic | (0.00) | 0.01 | 0.02 | 0.01 | (0.00) | |
| (b) Diluted | (0.00) | 0.01 | 0.02 | 0.01 | (0.00) |
| Standalone Statement of Assets and Liabilities | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Particulars | Audited | Audited |
| A ASSETS | ||
| 1 Non-current assets | ||
| Property, plant and equipment | – | – |
| Capital work-in-progress | – | – |
| Other intangible assets | – | – |
| Investments in subsidiaries, associates and joint ventures | – | – |
| Financial assets | ||
| Investments | 3,278.23 | 2,384.41 |
| Loans | 6,612.97 | 6,550.50 |
| Other financial assets | – | – |
| Income Tax assets (net) | – | – |
| Deferred tax assets (net) | – | – |
| Other non-current assets | – | – |
| Sub-total – Non-Current Assets | 9,891.19 | 8,934.90 |
| 2 Current assets | ||
| Inventories | – | – |
| Financial assets | ||
| Investments | – | – |
| Trade receivables | – | – |
| Cash and cash equivalents | 32.16 | 197.59 |
| Bank balances other than Cash and Cash equivalents above | – | 4.03 |
| Loans, Current | – | 8.57 |
| Other financial assets | 16.53 | – |
| Other current assets | – | 56.67 |
| Assets classified as held for sale | – | – |
| Sub-total – Current Assets | 48.70 | 266.86 |
| TOTAL – ASSETS | 9,939.89 | 9,201.77 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity Share capital | 9,026.03 | 6,526.03 |
| Other equity | 882.68 | 2,666.74 |
| Sub-total – Shareholders’ funds | 9,908.71 | 9,192.77 |
| 2 LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings, non-Current | – | – |
| Provisions | – | – |
| Income tax liabilities (net) | 9.73 | – |
| Other non-current liabilities | – | – |
| Sub-total – Non-current liabilities | 9.73 | – |
| 3 Current liabilities | ||
| Financial liabilities | ||
| Borrowings, Current | – | – |
| Trade payables, Current | – | – |
| Other financial liabilities | – | – |
| Other current liabilities | 21.45 | 9.00 |
| Provisions | – | – |
| Current tax liabilities (net) | – | – |
| Sub-total – Current liabilities | 21.45 | 9.00 |
| TOTAL – EQUITY AND LIABILITIES | 9,939.89 | 9,201.77 |
| Particulars | As at 31st March, 2026 (Rs. In lacs) | As at 31st March, 2025 (Rs. In lacs) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 95.67 | 29.27 |
| Adjustment For : | ||
| Share of (profit)/loss from investment in partnership firm | – | – |
| Depreciation/amortization on continuing operation | – | – |
| Loss on Sale of Fixed Assets | – | – |
| Operating profit before working capital changes | 95.67 | 29.27 |
| Movement in Working Capital : | ||
| Increase/(decrease) in Inventory | – | – |
| Increase/(decrease) in Trade receivables | – | – |
| Increase/(decrease) in Short Term Loan & Advances | 8.57 | 1.07 |
| Increase/(decrease) in Current Liabilities | 12.45 | 21.19 |
| Increase/(decrease) in Trade Payable | – | – |
| Increase/(decrease) in Other Current Assets | 40.13 | 56.67 |
| Direct taxes paid (net of refunds) | – | – |
| Net Cash Flow from Operating Activities(A) | 156.83 | 108.20 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Investments In Shares /withdrawl in Partnership Firm | 893.82 | 1,840.11 |
| Purchase / Sale of Fixed Assets | – | – |
| Interest Received | – | – |
| Change in Bank balances not considered as cash | – | – |
| Increase/(decrease) in Long Term Loan & Advances | 62.47 | 1,421.75 |
| Net Cash Flow from Invesing Activities(B) | 956.29 | 3,261.86 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceed (Repayment) from long term borrowing | – | – |
| Proceed (Repayment) from short term borrowing | – | – |
| Finance Cost | – | – |
| Proceed from Issue of Shares | 630.00 | 3,570.00 |
| Net Cash Flow from Financing Activities(C) | 630.00 | 3,570.00 |
| Net increase/(decrease) in cash & cash equivalents(A+B+C) | 169.46 | 199.94 |
| Cash and Cash equivalents (Opening Balance) | 201.63 | 1.69 |
| Cash and Cash equivalents (Closing Balance) | 32.16 | 201.63 |