Cropster Agro Q2 Revenue Drops 84% YoY

Revenue from Operations: ₹8.29 lakhs (Q2 FY2025: ₹52.49 lakhs)
Other Income: ₹1.45 lakhs (Q2 FY2025: ₹0.37 lakhs)
Total Income: ₹8.44 lakhs (Q2 FY2025: ₹52.52 lakhs)
Purchase of Stock-in-Trade: ₹151.56 lakhs (Q2 FY2025: ₹482.22 lakhs)
Changes in Inventories: ₹(102.63) lakhs decrease (Q2 FY2025: ₹0.00)
Employee Benefits Expense: ₹0.03 lakhs (Q2 FY2025: ₹0.09 lakhs)
Other Expenses: ₹0.48 lakhs (Q2 FY2025: ₹0.08 lakhs)
Profit Before Tax: ₹34.95 lakhs (Q2 FY2025: ₹42.81 lakhs)
Tax Expenses: ₹0.00 (Q2 FY2025: ₹1.63 lakhs)
Profit After Tax: ₹34.95 lakhs (Q2 FY2025: ₹41.19 lakhs)
EPS (Basic & Diluted): ₹0.04 (Q2 FY2025: ₹0.05)

Revenue from Operations: ₹62.88 lakhs (H1 FY2025: ₹103.50 lakhs)
Other Income: ₹1.45 lakhs (H1 FY2025: ₹0.61 lakhs)
Total Income: ₹63.03 lakhs (H1 FY2025: ₹103.56 lakhs)
Purchase of Stock-in-Trade: ₹623.78 lakhs (H1 FY2025: ₹950.39 lakhs)
Changes in Inventories: ₹(83.41) lakhs decrease
Employee Benefits Expense: ₹0.17 lakhs (H1 FY2025: ₹0.22 lakhs)
Other Expenses: ₹1.43 lakhs (H1 FY2025: ₹0.92 lakhs)
Profit Before Tax: ₹88.30 lakhs (H1 FY2025: ₹84.07 lakhs)
Tax Expenses: ₹0.00 (H1 FY2025: ₹3.14 lakhs)
Profit After Tax: ₹88.30 lakhs (H1 FY2025: ₹80.92 lakhs)
EPS (Basic & Diluted): ₹0.11 (H1 FY2025: ₹0.10)

Equity Share Capital: ₹840.00 lakhs (unchanged from previous periods)
Other Equity: ₹465.36 lakhs
Total Equity: ₹1,305.36 lakhs
Non-Current Assets: ₹886.02 lakhs (including Property Plant & Equipment: ₹3.11 lakhs, Investments: ₹882.23 lakhs)
Current Assets: ₹13,868.58 lakhs (including Inventories: ₹1,026.27 lakhs, Trade Receivables: ₹5,852.04 lakhs, Cash & Cash Equivalents: ₹13.74 lakhs)
Total Assets: ₹14,754.59 lakhs
Current Liabilities: ₹1,700.99 lakhs (including Trade Payables: ₹191.99 lakhs)
Non-Current Liabilities: ₹89.49 lakhs

Cash Generated from Operations: ₹490.97 lakhs
Net Cash from Operating Activities: ₹490.97 lakhs
Net Cash Used in Investing Activities: ₹(826.68) lakhs (primarily due to investments of ₹841.47 lakhs)
Net Cash Used in Financing Activities: ₹0.00
Net Decrease in Cash: ₹(335.70) lakhs
Cash at Beginning: ₹349.45 lakhs
Cash at End: ₹13.74 lakhs

Results reviewed by Audit Committee and approved by Board of Directors on 31-10-2026
Statutory Auditors (Sarang Shivajirao Chavan and Associates) conducted limited review as per Regulation 33 of SEBI LODR Regulations, 2015
Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
Company has one reportable primary Agro food business segment as per IND AS 108
Figures for previous periods regrouped and reclassified for comparability
No deviations in proceeds usage, no outstanding defaults on loans/debt securities
No related party transactions requiring disclosure for half-yearly filing
No audit qualifications impact statement required