Board Meeting Details

The Board of Directors meeting was held on Thursday, November 12, 2026, at the Registered Office in Hyderabad. The meeting commenced at 11:00 A.M. and concluded at 2:50 P.M.

Key Outcomes Approved

1. Unaudited Standalone Financial Results: The Board approved the un-audited standalone financial results of the Company and the limited review report from the Auditor for the half year ended on September 30, 2026, as recommended by the Audit Committee.

2. Appointment of Internal Auditor: The Board appointed M/s. Srinivasachary & Co., Chartered Accountants (Firm Registration No. 0022815S), as the Internal Auditor of the Company to conduct the Internal Audit for the Financial Year 2026-27, effective November 12, 2026.

Financial Results Summary (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹27.40 Crores (₹27.40 Lakhs)
  • Other Income: ₹0.02 Crores (₹1.68 Lakhs)
  • Total Revenue: ₹27.41 Crores (₹2,741.43 Lakhs)
  • Total Expenses: ₹22.15 Crores (₹2,215.32 Lakhs)
  • Profit Before Tax: ₹5.26 Crores (₹526.11 Lakhs)
  • Tax Expense: ₹0.82 Crores (₹82.00 Lakhs)
  • Profit After Tax: ₹4.44 Crores (₹444.11 Lakhs)
  • Paid-up Equity Share Capital: ₹8.81 Crores (₹880.63 Lakhs)
  • Earnings Per Share (Basic and Diluted): ₹6.95

Comparative Financial Performance

  • Revenue from Operations increased by 35.8% YoY from ₹20.18 Crores in H1 Sept 2025 to ₹27.40 Crores in H1 Sept 2026.
  • Profit After Tax increased by 34.6% YoY from ₹3.30 Crores in H1 Sept 2025 to ₹4.44 Crores in H1 Sept 2026.

Balance Sheet Highlights (as at September 30, 2026)

  • Total Equity and Liabilities: ₹57.80 Crores (₹5,780.36 Lakhs)
  • Share Capital: ₹8.81 Crores (₹880.63 Lakhs)
  • Reserves and Surplus: ₹38.51 Crores (₹3,851.13 Lakhs)
  • Total Assets: ₹57.80 Crores (₹5,780.36 Lakhs)
  • Inventories: ₹13.22 Crores (₹1,322.38 Lakhs)
  • Trade Receivables: ₹12.27 Crores (₹1,226.54 Lakhs)
  • Cash and Cash Equivalents: ₹26.62 Crores (₹2,661.75 Lakhs)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: (₹0.66 Crores) [Outflow]
  • Net Cash used in Investing Activities: (₹0.02 Crores) [Outflow]
  • Net Cash from Financing Activities: ₹25.84 Crores [Inflow]
  • Net Increase in Cash and Cash Equivalents: ₹25.17 Crores

Limited Review Report

J Singh & Associates, Chartered Accountants (FRN: 110266W), issued a limited review report on the unaudited interim standalone financial results. Based on their review, nothing has come to their attention that causes them to believe that the financial results are not prepared in accordance with Accounting Standard 25 (AS 25) and contain any material misstatement.

Business Segment

The company is primarily engaged in the business of manufacturing, marketing, and distribution of Ayurvedic and nutraceutical formulations, as well as third-party contract manufacturing, recognized as a sole business segment.

IPO Details

The Company completed an Initial Public Offer (IPO) of 24,99,600 equity shares of face value of ₹10 each at an issue price of ₹106 per share (including a premium of ₹96 per share), aggregating ₹26.50 Crores. The shares are listed on the SME Platform of BSE Limited on September 29, 2026.

Utilization of IPO Proceeds (as per disclosed objects)

  • Funding working capital requirements: ₹13.75 Crores
  • Investment in Branding, Digital Marketing, and Sales Expansion: Not allocated
  • General Corporate Purposes: ₹3.17 Crores
  • Issue expenses: ₹2.08 Crores
  • Total: ₹26.50 Crores

Additional Information

  • The company is listed on the BSE SME Platform.
  • There were no investor complaints pending as of September 30, 2026.
  • Previous period figures have been re-grouped/re-classified wherever necessary.
  • The financial results are available on the company's website (www.himalayanutravedics.com) and the BSE website (www.bseindia.com).

Internal Auditor Profile

M/s. Srinivasachary & Co., Chartered Accountants, is a Hyderabad-based firm with professional experience in statutory audits, internal audits, bank audits, and audits of Public Sector Undertakings and private sector companies. The firm is led by Mr. Srinivasachary, FCA (Membership No. 029390), and Mr. G. Hari Krishna, FCA (Membership No. 252303).