Board Meeting Details

The Board of Directors meeting was held on Thursday, November 5, 2026, commencing at 3:40 PM and concluding at 4:20 PM. The meeting was previously intimated on Wednesday, October 28, 2026.

Financial Results Approval

The Board approved and took on record:

  • Unaudited Standalone Financial Results for quarter and half year ended September 30, 2026
  • Unaudited Consolidated Financial Results for quarter and half year ended September 30, 2026
  • Statement of Assets and Liabilities
  • Cash Flow statement
  • Limited Review Report by statutory auditors

Standalone Financial Performance (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹306.03
  • Other income: ₹18.94
  • Total income: ₹324.97
  • Total expenses: ₹307.82
  • Profit before tax: ₹17.15
  • Tax expense: ₹0.89 (Current tax: ₹0.75, Deferred tax: ₹0.14)
  • Profit for the period: ₹16.25
  • Basic and diluted EPS: ₹0.54

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹1,223.92
  • Other income: ₹38.54
  • Total income: ₹1,262.46
  • Total expenses: ₹1,109.13
  • Profit before tax: ₹153.34
  • Tax expense: ₹38.79 (Current tax: ₹38.65, Deferred tax: ₹0.15)
  • Profit for the period: ₹114.54
  • Basic and diluted EPS: ₹3.82

Consolidated Financial Performance (₹ in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹306.03
  • Other income: ₹19.37
  • Total income: ₹325.40
  • Total expenses: ₹316.26
  • Profit before tax: ₹9.14
  • Tax expense: ₹0.89 (Current tax: ₹0.75, Deferred tax: ₹0.14)
  • Profit for the period: ₹8.25
  • Basic and diluted EPS: ₹0.27

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹1,231.72
  • Other income: ₹38.97
  • Total income: ₹1,270.69
  • Total expenses: ₹1,129.49
  • Profit before tax: ₹141.20
  • Tax expense: ₹38.79
  • Profit for the period: ₹102.41
  • Basic and diluted EPS: ₹3.41

Subsidiary Information

Consolidated results include subsidiary Oleo Biosciences Private Limited (CIN: U20110KA2026PTC218609) which reported:

  • Total revenues: ₹Nil for quarter ended September 30, 2026
  • Total net loss after tax: ₹8.01 lakhs for quarter ended September 30, 2026

The subsidiary's interim financial statements were unaudited and prepared by management.

Balance Sheet Position (Standalone as of September 30, 2026)

  • Total assets: ₹1,366.27 lakhs
  • Equity share capital: ₹300.00 lakhs
  • Other equity: ₹758.09 lakhs
  • Current liabilities: ₹302.95 lakhs
  • Non-current liabilities: ₹5.23 lakhs

Cash Flow Statement (Standalone H1 FY27)

  • Cash from operating activities: ₹59.97 lakhs
  • Cash from investing activities: ₹36.25 lakhs
  • Cash from financing activities: (₹26.53) lakhs
  • Net increase in cash: ₹69.69 lakhs
  • Closing cash balance: ₹110.22 lakhs

Segment Information

The company operates only in one segment: Nutrition-Chemical Industries.

Auditor Review

Statutory auditors Samir M. Shah & Associates conducted limited review of both standalone and consolidated results in accordance with Standard on Review Engagements (SRE) 2410 and SEBI regulations. The auditors reported that nothing came to their attention causing them to believe the statements contain material misstatements.

Compliance Officer

Indrajyot Singh Bagga, Compliance Officer and Assistant Company Secretary (ACS-81745)