Board Meeting Details

The Board of Directors meeting was held on Friday, November 13, 2026, commencing at 18:30 PM and concluding at 19:30 PM.

Key Decisions Approved

1. Approval of Financial Results: Pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015, the Board approved the Statement of Standalone and Consolidated Unaudited Financial Results for the half year ended September 30, 2026. The results were reviewed by M/s. Dokania S. Kumar & Co., Statutory Auditors of the Company, who issued a Limited Review Report.

2. Appointment of Company Secretary and Compliance Officer: The Board appointed Mrs. Meenakshi Ladia, Associate Member of the Institute of Company Secretaries of India (membership no. A22820), as Company Secretary and Compliance Officer of the Company effective November 13, 2026. The appointment is in terms of Section 203 of the Companies Act, 2013 and Regulation 6 of SEBI (LODR) Regulations, 2015. Mrs. Ladia possesses requisite qualification and skills in secretarial compliances and has experience in Corporate Law and Listing Regulations.

Standalone Financial Highlights (INR in Lacs)

Balance Sheet as at September 30, 2026:

  • Total Equity and Liabilities: 9,760.23 (Previous: 9,550.30 as of March 31, 2026)
  • Share Capital: 1,984.52 (Unchanged)
  • Reserves and Surplus: 3,977.51 (Previous: 3,712.76)
  • Long Term Borrowings: 461.75 (Previous: 146.00)
  • Short Term Borrowings: 2,484.87 (Previous: 2,384.63)
  • Total Assets: 9,760.23 (Previous: 9,550.30)

Statement of Profit and Loss for Half Year ended September 30, 2026:

  • Revenue from Operations: 10,304.11 (H1 FY26: 6,177.09; Full Year FY26: 12,971.52)
  • Other Income: 5.36 (H1 FY26: 4.57)
  • Total Income: 10,309.47 (H1 FY26: 6,181.65)
  • Total Expenses: 9,952.24 (H1 FY26: 5,885.23)
  • Profit Before Tax: 357.23 (H1 FY26: 296.43)
  • Tax Expense: 93.92 (Current Tax) + (-1.43) (Deferred Tax) = 92.49
  • Profit After Tax: 264.74 (H1 FY26: 220.17)
  • Basic/Diluted EPS: ₹1.33 (H1 FY26: ₹1.30)

Segment Wise Performance (Standalone) for H1 FY27:

  • Trading Revenue: 8,654.54; Segment Result: 310.07
  • Manufacturing Revenue: 1,646.46; Segment Result: 38.69
  • Services Revenue: 3.12; Segment Result: 3.12

Consolidated Financial Highlights (INR in Lacs)

The consolidated results include Ambo Agritec Limited (Holding Company) and AMBO Retail India Limited (Subsidiary Company).

Balance Sheet as at September 30, 2026:

  • Total Equity and Liabilities: 9,416.83 (Previous: 9,293.91)
  • Share Capital: 1,984.52 (Unchanged)
  • Reserves and Surplus: 3,627.74 (Previous: 3,444.02)
  • Non-Controlling Interests: (8.47) (Previous: (6.49))

Statement of Profit and Loss for Half Year ended September 30, 2026:

  • Revenue from Operations: 10,328.77 (H1 FY26: 6,173.00; Full Year FY26: 13,042.47)
  • Other Income: 5.42 (H1 FY26: 4.57)
  • Total Income: 10,334.19 (H1 FY26: 6,177.57)
  • Total Expenses: 10,060.00 (H1 FY26: 5,963.46)
  • Profit Before Tax: 274.19 (H1 FY26: 214.11)
  • Tax Expense: 93.92 (Current Tax) + (-1.46) (Deferred Tax) = 92.46
  • Profit After Tax: 181.74 (H1 FY26: 137.91)
  • Attributable to: Equity Shareholders: 183.72; Non-Controlling Interest: (1.98)
  • Basic/Diluted EPS: ₹0.93 (H1 FY26: ₹0.83)

Segment Wise Performance (Consolidated) for H1 FY27:

  • Trading Revenue: 8,861.70; Segment Result: 226.97
  • Manufacturing Revenue: 1,463.95; Segment Result: 38.69
  • Services Revenue: 3.12; Segment Result: 3.12

Cash Flow Statements

Standalone Cash Flow for H1 FY27:

  • Net Cash from Operating Activities: (350.88)
  • Net Cash from Investing Activities: (22.64)
  • Net Cash from Financing Activities: 268.53
  • Net Decrease in Cash: (104.99)
  • Cash at End: 18.55 (Previous: 123.54)

Consolidated Cash Flow for H1 FY27:

  • Net Cash from Operating Activities: (344.64)
  • Net Cash from Investing Activities: (22.64)
  • Net Cash from Financing Activities: 268.53
  • Net Decrease in Cash: (98.75)
  • Cash at End: 32.18 (Previous: 130.94)

Notes to Financial Results

  • Financial results prepared in accordance with Accounting Standards prescribed under Companies Act, 2013.
  • The company is exempt from compulsory adoption of IndAS as it is listed on SME Exchange.
  • EPS calculated on weighted average share capital for the half year and is not annualized.
  • Previous period figures have been regrouped/reclassified for comparability.