Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to SEBI LODR Regulations 30, 33, and 52(4)

Audit Opinion:

The Limited Review Reports of the Statutory Auditors are with unmodified opinion with respect to the Unaudited Financial Results (Standalone and Consolidated).

Auditor’s Comment:

No qualifications or modifications affecting earnings quality, internal controls, or going concern were noted in the limited review report.

Key Financial Highlights [₹ in lakh]:

Standalone Results:

Revenue from Operations: Q2: ₹7,202.01 (vs Q2 previous year: ₹7,372.06); H1: ₹15,558.44 (vs H1 previous year: ₹16,480.27)

Total Income: Q2: ₹7,261.73; H1: ₹15,689.01

Net Profit: Q2 Loss: ₹(3,742.88); H1 Loss: ₹(5,616.72)

EPS: Q2: (₹16.80); H1: (₹25.21)

Consolidated Results:

Revenue from Operations: Q2: ₹7,202.01 (vs Q2 previous year: ₹7,372.06); H1: ₹15,558.44 (vs H1 previous year: ₹16,480.27)

Total Income: Q2: ₹7,263.64; H1: ₹15,692.81

Net Profit: Q2 Loss: ₹(3,739.71) [Attributable to Owners: ₹(3,740.73), NCI: ₹1.02]; H1 Loss: ₹(5,610.44) [Attributable to Owners: ₹(5,612.47), NCI: ₹2.03]

EPS: Q2: (₹16.79); H1: (₹25.19)

Segment-wise Performance:

The Group has only one reportable segment i.e. Agrochemicals as per Ind AS 108.

Statement of Assets and Liabilities (Consolidated) as at September 30, 2026 [₹ in lakh]:

Other Equity: ₹31,248.56 (vs March 31, 2026: ₹36,832.36)

Cash and Cash Equivalents: ₹14.61 (vs March 31, 2026: ₹1,004.90)

Debt:

  • Non-current borrowings: ₹3,000.00
  • Current borrowings: ₹30,050.02
  • Total Debt: ₹33,050.02

Corporate Actions:

Not Specified

Other Significant Information:

Exceptional Items: An impact of ₹209.43 lakh was recorded under "Exceptional items" for the year ended March 31, 2026, related to the incremental impact of the four Labour Codes notified by the Government of India on November 21, 2025.

Working Capital: Disclosed as negative.

Key Ratios (Consolidated, H1 FY27):

  • Current Ratio: 0.74
  • Net Worth: ₹33,510.13 lakh
  • Debt Equity ratio: 0.99
  • Debt Service Coverage Ratio (DSCR): (0.54)
  • Interest Service Coverage Ratio (ISCR): (1.28)
  • Operating margin(%): (13.15%)
  • Net profit/(loss) margin (%): (36.06%)

Entities included in consolidation:

1. Astec LifeSciences Limited (Holding Company)

2. Behram Chemicals Private Limited (Subsidiary Company)

3. Comercializadora Agricola Agroastrachem Cia Ltda (Subsidiary Company)