Financial Results - Standalone (Amount in ₹ Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹161.91
- Other Income: ₹20.60
- Total Income: ₹163.97
- Total Expenses: ₹160.66
- Profit Before Tax: ₹33.17
- Current Tax: ₹9.22
- Profit After Tax: ₹23.95
- Basic/Diluted EPS: ₹0.22
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹168.07
- Other Income: ₹76.47
- Total Income: ₹175.72
- Total Expenses: ₹169.23
- Profit Before Tax: ₹64.91
- Current Tax: ₹17.21
- Profit After Tax: ₹47.70
- Basic/Diluted EPS: ₹0.44
Comparative Figures (Quarter Ended September 30, 2025):
- Revenue from Operations: ₹168.55
- Profit After Tax: ₹40.14
- Basic/Diluted EPS: ₹0.52
Financial Results - Consolidated (Amount in ₹ Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹162.99
- Other Income: ₹28.76
- Total Income: ₹165.87
- Total Expenses: ₹164.23
- Profit Before Tax: ₹16.39
- Share of Profit in Associate: ₹76.33
- Current Tax: ₹15.51
- Profit After Tax: ₹77.21
- Basic/Diluted EPS: ₹0.71
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹169.33
- Other Income: ₹84.63
- Total Income: ₹177.79
- Total Expenses: ₹173.05
- Profit Before Tax: ₹47.42
- Share of Profit in Associate: ₹167.99
- Current Tax: ₹17.21
- Profit After Tax: ₹198.20
- Basic/Diluted EPS: ₹1.82
Balance Sheet Position (Standalone as of September 30, 2026)
- Total Assets: ₹900.15
- Non-Current Assets: ₹614.96
- Current Assets: ₹285.19
- Total Equity: ₹695.76
- Non-Current Liabilities: ₹162.94
- Current Liabilities: ₹41.46
- Paid-Up Equity Share Capital: ₹108.84
Cash Flow Statement (Standalone for Half Year Ended September 30, 2026)
- Net Cash from Operating Activities: -₹51.02
- Net Cash from Investing Activities: ₹4.55
- Net Cash from Financing Activities: ₹45.62
- Net Decrease in Cash: -₹0.86
Merger Update
The Board of Directors approved the Scheme of Merger by Absorption of Agribiotech Industries Limited with Agribio Spirits Limited on December 31, 2024. The company received direction from NCLT to call meetings of shareholders, secured creditors, and unsecured creditors, which were conducted on October 23 and 24, 2026. A compliance report has been filed with the Hon'ble National Company Law Tribunal (NCLT). The scheme will become effective upon receipt of all requisite statutory and regulatory approvals.
Auditor's Review
M/s RP Khandelwal & Associates issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.
Segment Information
The company operates in a single segment, making segment reporting pursuant to Ind AS 108/AS-17 not applicable.
Board Meeting Details
The Board meeting commenced at 7:00 PM and concluded at 7:30 PM on November 13, 2026.