The Board of Directors of Genomic Valley Biotech Limited held a meeting on 30th October 2026 at the corporate office (G-74, Pushkar Enclave, Paschim Vihar, Delhi - 110063) which commenced at 05:15 PM and concluded at 05:45 PM. The board considered and approved the standalone un-audited financial results of the company for the quarter and half year ended 30th September 2026.

Financial Performance Highlights

Income Statement (Half-Year Ended 30-Sep-2026):

  • Revenue from operations: ₹3,80,000 (compared to ₹18,00,000 in corresponding period last year)
  • Total revenue: ₹3,80,000
  • Employee benefits expense: ₹1,14,000
  • Depreciation and amortization expense: ₹16,000
  • Other expenses: ₹3,01,569
  • Total expenses: ₹4,31,569
  • Loss before tax: ₹-51,569 (compared to profit of ₹2,79,580 in corresponding period last year)
  • Loss for the period: ₹-51,569

Quarterly Performance (Q2 FY27):

  • Employee benefits expense: ₹45,000
  • Depreciation and amortization expense: ₹8,000
  • Other expenses: ₹1,44,731
  • Total expenses: ₹1,97,731
  • Loss before tax: ₹-1,97,731
  • Loss for the quarter: ₹-1,97,731
  • Basic and diluted EPS: ₹-0.06

Balance Sheet (As of 30-Sep-2026):

  • Total assets: ₹4,32,85,368.35 (increased from ₹4,24,95,674.31 as of 31-Mar-2026)
  • Property, plant and equipment: ₹33,940.23 (decreased from ₹49,940.23)
  • Loans (non-current): ₹1,54,11,439.00
  • Security deposits: ₹50,000.00
  • Inventories: ₹28,42,425.00
  • Trade receivables: ₹2,36,25,845.00 (increased from ₹2,31,77,445.00)
  • Cash and cash equivalents: ₹3,626.00
  • Other balances with banks: ₹4,51,388.72
  • Equity share capital: ₹3,05,45,000.00
  • Other equity: ₹86,88,005.35 (decreased from ₹87,39,574.31)
  • Deferred tax liabilities: ₹2,652.26
  • Current liabilities: ₹40,49,710.74 (increased from ₹32,08,447.74)

Cash Flow Statement (Half-Year Ended 30-Sep-2026):

  • Net cash from operating activities: ₹1,92,750
  • Cash generated from operations: ₹1,92,750
  • Cash and cash equivalents opening balance: ₹2,62,265
  • Cash and cash equivalents closing balance: ₹4,55,015

Additional Information

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, ANDROS & CO. (Chartered Accountants, FRN No. 008976N), conducted a limited review and issued an unqualified report dated 30th October 2026, confirming that the financial results comply with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The company has adopted Indian Accounting Standards (Ind AS) with a transition date of 1st April 2016. The company's business activity falls within a single business segment of Floriculture as per Ind-AS 108 on Segment Reporting.

Paid-up equity share capital remained unchanged at 30,54,500 equity shares of ₹10 each.