Approval of Audited Financial Results: Quarter and Year ended March 31, 2026, Standalone & Consolidated, Audit Opinion: Unmodified, Emphasis of Matter: No
Approval of AGM: Not disclosed
Related Party Transactions Approved: Not disclosed
Proposed Amendments to AoA: Not disclosed
Appointments / Reappointments
Internal Auditor: M/s Forvis Mazars LLP (LLP Identification Number: AAI-2887) for FY 2026–27 (Re-appointment)
Cost Auditor: Not disclosed
Secretarial Auditor: Not disclosed
Director(s): Not disclosed
Corporate Actions
ESOP: On 01 January 2026, the Nomination and Remuneration Committee approved the grant of 2,18,875 Employee stock options to 1176 eligible employees under the Jeena Sikho Employee Stock Option Scheme 2025 (ESOP 2025). Each option converts into one fully paid-up equity share of face value Rs. 2. The Exercise Price is fixed as Rs. 2 per Stock Option.
Investment: During the year, the Company acquired 18 lacs share warrants of Chandan Healthcare Limited (face value Rs. 10) at an issue price of Rs. 234 per warrant. Total consideration aggregates to Rs. 4,212 lacs. 25% upfront payment of Rs. 1,053 lacs was made on 02 February 2026.
Subsidiary Activity: Jeena Sikho International LLC (JSIL) entered into a Share Purchase Agreement (07 Jan 2026) to acquire a 51% equity stake in Back to Roots Ayurveda by Dr. Shyam LLC (BTRS), UAE. Total funding commitment is AED 75.3 lacs (~Rs. 1,940.43 lacs). As of 31 March 2026, AED 36.4 lacs (~Rs. 938 lacs) has been disbursed; share transfer is pending regulatory formalities. This amount is classified as an advance for investment.
Key Financial Highlights
(A) Standalone Financials (Amount in Rs. Lacs)
For the Year Ended 31 March 2026:
Total Income: Rs. 80,134.64
Net Profit: Rs. 22,169.81 (from Profit before tax of Rs. 29,787.47 minus Total tax expense of Rs. 7,569.54)
EPS (Basic): Rs. 17.84
Reserves / Other Equity: Rs. 44,254.04
For the Year Ended 31 March 2025 (Restated under Ind AS):
Total Income: Rs. 46,907.19
Net Profit: Rs. 7,994.33
EPS (Basic): Rs. 6.43
Reserves / Other Equity: Rs. 23,148.27
YoY Change:
Total Income: Increased by ~70.9%
Net Profit: Increased by ~177.3%
EPS: Increased by ~177.4%
Other Equity: Increased by ~91.2%
Segment Revenue (FY26):
Ayurvedic products/ medicines: Rs. 41,567.53
Ayurvedic healthcare services: Rs. 38,340.37
Others: Rs. 226.74
Segment Results (FY26):
Ayurvedic products/ medicines: Rs. 16,474.19
Ayurvedic healthcare services: Rs. 15,648.64
Others: Rs. 226.74
(B) Consolidated Financials (Amount in Rs. Lacs)
For the Year Ended 31 March 2026:
Total Income: Rs. 80,986.00
Net Profit attributable to owners: Rs. 22,185.08
EPS (Basic): Rs. 17.84
Other Equity: Rs. 44,221.87
For the Year Ended 31 March 2025 (Restated under Ind AS, effectively standalone as consolidation is new):
Total Income: Rs. 47,580.73
Net Profit: Rs. 7,994.33
EPS (Basic): Rs. 6.43
Other Equity: Rs. 23,148.27
YoY Change (Consolidated):
Total Income: Increased by ~70.2%
Net Profit: Increased by ~177.4%
EPS: Increased by ~177.4%
Other Equity: Increased by ~91.0%
Subsidiaries included: Jeena Green Resources Private Limited (incorporated 10 March 2025) and Jeena Sikho International LLC (incorporated 11 September 2025).
The audit report for consolidated results relies on the reports of other auditors for two subsidiaries, which had total assets of Rs. 12.12 crores and a net loss of Rs. 0.47 crores for FY26.
Observations
Ind AS Transition: The Group adopted Indian Accounting Standards (Ind AS) with a transition date of 01 April 2024. Comparative figures for 31 March 2025 have been restated. The reconciliation shows adjustments primarily for expected credit loss on receivables, lease accounting (Ind AS 116), share-based payments (Ind AS 102), and fair valuation of investments.
Labour Code Impact: The Group recognized an estimated incremental impact of Rs. 124.86 lacs in FY26 due to the implementation of the new Labour Codes effective from November 21, 2025.
Share Sub-division: The Company sub-divided its equity shares from a face value of Rs. 10 to Rs. 2 during the year. All EPS calculations are based on the revised capital.
Other Announcements
The Company's equity shares migrated from the SME Emerge platform to the Main Board of BSE and NSE on 11 August 2025.
The statutory auditor for the year is Walker Chandiok & Co LLP (Firm Registration No.: 001076N/N500013). The previous year's auditor was KRA & Co.
A declaration confirming the unmodified audit opinion was provided by the Chief Financial Officer, Nanak Chand, pursuant to Regulation 33(3)(d) of SEBI LODR.
