Natural Biocon (India) Limited — Quarter and year ended 31-03-2026
| Particulars | 3 months ended 31-03-2026 (Audited) |
Preceding 3 months ended 31-12-2025 (Audited) |
Corresponding 3 months ended in the previous year 31-03-2025 (Audited) |
Year to date figures for current quarter ended 31-03-2026 (Audited) |
Previous year ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| 1 Income from operations | |||||
| (a) Net sales/income from operations | 87.85 | 0.00 | 135.14 | 254.41 | 834.81 |
| (b) Other Operating Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (c) Other income | 0.12 | 0.00 | 0.00 | 0.12 | 0.00 |
| Total income from operations (net) | 87.97 | 0.00 | 135.14 | 254.54 | 834.81 |
| 2 Expenses | |||||
| (a) (-) Increase/(+) Decrease in stock in trade | 70.53 | 0.00 | (3.14) | 16.65 | (0.56) |
| (b) Cost of materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (c) Purchase of stock-in-trade | 0.00 | 0.00 | 131.92 | 200.89 | 739.96 |
| (d) Employee benefits expense | 11.18 | 1.23 | 18.72 | 17.47 | 30.67 |
| (e) Financial Cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (f) Other Expenditure | 15.51 | 2.94 | 36.19 | 23.19 | 58.72 |
| (g) Depreciation | 0.09 | 0.10 | 0.06 | 0.34 | 0.06 |
| Total expenses | 97.31 | 4.27 | 183.75 | 258.54 | 828.85 |
| 3 Profit before Exceptional Items & Tax Expenses (1-2) | (9.34) | (4.27) | (48.62) | (4.00) | 5.96 |
| 4 Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 Profit / (Loss) before Tax (3+4) | (9.34) | (4.27) | (48.62) | (4.00) | 5.96 |
| 6 Tax Expenses: | |||||
| Current Tax | 0.00 | 0.00 | 0.00 | 0.00 | 1.50 |
| Deferred Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 Profit / (Loss) after Tax (5-6) | (9.34) | (4.27) | (48.62) | (4.00) | 4.46 |
| 8 Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 9 Total other comprehensive Income/(Loss) after Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 10 Total comprehensive Income after Tax (7+9) | (9.34) | (4.27) | (48.62) | (4.00) | 4.46 |
| 11 Paid up equity share capital | 2578.28 | 2578.28 | 2578.28 | 2578.28 | 2578.28 |
| (Face Value Rs.10/-) | |||||
| 12 Other Equity excluding Revaluation Reserves as per previous accounting year | 0.00 | 0.00 | 0.00 | 0.00 | 608.75 |
| 13 Earnings per share (of Rs.10/- each) (not annualised): | |||||
| (a) Basic EPS | (0.04) | (0.02) | (0.19) | (0.02) | 0.02 |
| (b) Diluted EPS | (0.04) | (0.02) | (0.19) | (0.02) | 0.02 |
| Sl. No. | Particulars | Financial Year Ended As at 31-03-2026 Audited |
Financial Year Ended As at 31-03-2025 Audited |
|---|---|---|---|
| ASSETS | |||
| I Non-current Assets | |||
| a | Property, Plan & Equipment | 1.36 | 0.03 |
| b | Capital Work in Progress | 328.99 | 328.99 |
| c | Investment Properties | Nil | Nil |
| d | Good Will | Nil | Nil |
| e | Other intangible Assets | Nil | Nil |
| f | Financial Assets | ||
| (i) | Investment | 2112.37 | 2112.37 |
| (ii) | Loans | 717.07 | 706.10 |
| (iii) | Other financial Assets | Nil | Nil |
| g | Income-tax Assets (Net) | Nil | Nil |
| h | Deferred Tax Assets (Net) | Nil | Nil |
| i | Other Non-current Assets | 0.60 | 0.60 |
| 3160.39 | 3148.09 | ||
| II Current Assets | |||
| a | Inventories | 0.00 | 16.65 |
| b | Financial Assets | ||
| i) | Investment | Nil | Nil |
| ii) | Trade Receivable | 514.28 | 566.34 |
| iii) | Cash and Cash Equivalents | 3.97 | 4.52 |
| iv) | Other Balances with Bank | Nil | Nil |
| v) | Loans | Nil | Nil |
| vi) | Other Financial Assets | Nil | Nil |
| c | Other Current Assets | 5.22 | 116.62 |
| d | Assets held for distribution to Owners | 523.46 | 704.12 |
| TOTAL ASSETS | 3683.85 | 3852.22 | |
| EQUITY AND LIABILITIES | |||
| EQUITY | |||
| a | Equity Share Capital | 2578.28 | 2578.28 |
| b | Other Equity | 494.94 | 608.75 |
| Equity attributable to the owners of company | 3073.22 | 3187.03 | |
| c | Non-controlling Interests | Nil | Nil |
| Total Equity | 3073.22 | 3187.03 | |
| LIABILITIES | |||
| I Non-current Liabilities | |||
| a | Financial Liabilities | ||
| i) | Borrowing | Nil | Nil |
| ii) | Other Financial Liabilities | Nil | Nil |
| b | Provisions | Nil | Nil |
| c | Deferred Tax Liabilities (Net) | Nil | Nil |
| d | Other Non-current Liabilities | Nil | Nil |
| 0.00 | 0.00 | ||
| II Current Liabilities | |||
| a | Financial Liabilities | ||
| i) | Borrowings | 37.55 | 28.36 |
| ii) | Trade Payables | 471.60 | 546.76 |
| iii) | Other – Financial Liabilities | Nil | Nil |
| b | Other Current Liabilities | 75.00 | 75.00 |
| c | Provisions | 26.48 | 15.07 |
| d | Current Tax Liabilities (Net) | ||
| e | Liabilities Associated with Assets held for distribution to Owners | 61.63 | 665.18 |
| TOTAL EQUITY AND LIABILITIES | 3683.85 | 3852.22 |
| Particulars | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net profit before tax | -4.00 | 5.96 |
| Adjustments for: | ||
| Depreciation expense | 0.34 | 0.06 |
| Finance costs | 0.00 | 0.00 |
| Gratuity and leave encashment | 0.00 | 0.00 |
| Other Adjustments | 0.00 | -1.10 |
| Profit/Loss on sale of assets (Net) | -109.80 | 0.00 |
| Operating Profit before Working Capital Changes | -113.46 | 4.92 |
| Adjustments for change in working capital | ||
| (Increase)/decrease in trade receivables | 52.07 | -78.98 |
| (Increase)/decrease in other current assets | 111.40 | -98.97 |
| (Increase)/decrease in inventories | 16.65 | -0.56 |
| (Increase)/decrease in Non Current Assets | 0.00 | -0.60 |
| Increase/(decrease) in trade payables | -75.16 | 137.55 |
| Increase/(decrease) in short term provisions | 11.41 | -6.23 |
| Increase/(decrease) in other current liabilities | 0.00 | 72.38 |
| Cash generated from operations | 2.90 | 29.51 |
| Income Tax Paid | 0.00 | |
| Net Cash flow from Operating activities | 2.90 | 29.51 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Sale proceeds/Purchase of fixed assets | -1.67 | 0.60 |
| Investment | -10.97 | -2,112.37 |
| Movement in long term loans and advances | 0.00 | 100.85 |
| Net Cash used in Investing activities | -12.64 | -2,010.92 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Finance cost | 0.00 | 0.00 |
| Issue share Capital | 0.00 | 1,945.35 |
| Loans Taken/Repaid During The year | 9.19 | 21.77 |
| Net Cash used in financing activities | 9.19 | 1,967.12 |
| Net increase/(decrease) in cash & Cash Equivalents | -0.55 | -14.29 |
| Cash and Cash equivalents at the beginning of year | 4.52 | 18.81 |
| Cash and Cash equivalents at the end of year | 3.97 | 4.52 |
| Components of cash and cash equivalents | ||
| Cash in hand | 3.72 | 4.26 |
| Balance with banks | 0.24 | 0.25 |
| -current accounts | ||
| 3.97 | 4.52 |