Nath Bio-Genes (India) Limited disclosed the outcome of its Board Meeting held on Saturday, 14th November 2026. The meeting commenced at 2:00 PM and concluded at 5:00 PM.

The Board approved the following financial results pursuant to Regulation 30 and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements):

  • Standalone unaudited financial results for the quarter and half year ended 30th September 2026 (Annexure-I)
  • Consolidated unaudited financial results for the quarter ended 30th September 2026 (Annexure-III)
  • Limited Review Reports from Statutory Auditors for both standalone and consolidated results (Annexure-II and Annexure-IV)

Standalone Financial Performance (Rs. in Lakhs)

Quarter Ended 30th September 2026:

  • Revenue from operations: ₹3,726.73
  • Total income: ₹3,726.73
  • Total expenses: ₹3,225.30
  • Profit from operations before other income: ₹501.42
  • Other income: ₹184.01
  • Finance cost: ₹550.46
  • Exceptional items: ₹181.50 (income)
  • Profit before tax: ₹316.48
  • Tax expense: ₹88.51 (current tax only)
  • Net profit: ₹226.97

Half Year Ended 30th September 2026:

  • Revenue from operations: ₹36,011.01
  • Net profit: ₹3,492.65

Comparative Figures (Quarter):

  • Q2 FY26 net profit: ₹420.09 (30th September 2025)
  • Q1 FY27 net profit: ₹3,265.68 (30th June 2026)

Consolidated Financial Performance (Rs. in Lakhs)

Quarter Ended 30th September 2026:

  • Revenue from operations: ₹4,074.30
  • Total income: ₹4,074.30
  • Total expenses: ₹3,705.26
  • Profit from operations before other income: ₹369.04
  • Other income: ₹184.01
  • Finance cost: ₹603.16
  • Exceptional items: ₹181.50 (income)
  • Profit before tax: ₹131.39
  • Tax expense: ₹89.51 (current tax only)
  • Net profit: ₹41.88

Half Year Ended 30th September 2026:

  • Revenue from operations: ₹36,914.71
  • Net profit: ₹3,268.06

Comparative Figures (Quarter):

  • Q2 FY26 net profit: ₹275.33 (30th September 2025)
  • Q1 FY27 net profit: ₹3,226.18 (30th June 2026)

Key Financial Metrics

Standalone:

  • EPS (not annualized): ₹1.19 for Q2 FY27, ₹17.18 for Q1 FY27, ₹18.38 for H1 FY27
  • Paid-up equity share capital: ₹1,900.40 lakhs (Face value ₹10 each)
  • Reserves & surplus: ₹70,144.01 lakhs (as of 30/09/2026)

Consolidated:

  • EPS (not annualized): ₹0.22 for Q2 FY27, ₹16.98 for Q1 FY27, ₹17.20 for H1 FY27
  • Paid-up equity share capital: ₹1,900.40 lakhs
  • Reserves & surplus: ₹69,018.31 lakhs (as of 30/09/2026)

Additional Information

  • The financial results were reviewed by the Audit Committee on 13th November 2026
  • The company operates in a single segment: Seed Cultivation
  • No investor complaints were received or pending during the quarter
  • The consolidated results include Nath Bio-Genes (Central Asia) LLC, Uzbekistan, where the company holds 90% equity
  • Figures have been regrouped/rearranged where necessary
  • The information will be available on the company's website: www.nathbiogenes.com

Balance Sheet Highlights (Standalone as of 30/09/2026)

  • Total assets: ₹1,20,465.73 lakhs
  • Non-current assets: ₹38,309.12 lakhs
  • Current assets: ₹82,156.61 lakhs
  • Shareholders' funds: ₹72,044.41 lakhs
  • Current liabilities: ₹47,887.81 lakhs
  • Cash and cash equivalents: ₹99.36 lakhs (down from ₹7,066.79 lakhs as of 31/03/2026)

Cash Flow (Standalone H1 FY27)

  • Net cash flow from operating activities: ₹-4,386.28 lakhs
  • Net cash flow from investing activities: ₹-320.95 lakhs
  • Net cash flow from financing activities: ₹-2,260.20 lakhs
  • Net decrease in cash: ₹-6,967.43 lakhs

Auditor's Review

Gautam N Associates, Chartered Accountants (FRN: 103117W) issued limited review reports stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement. The reviews were conducted in accordance with SRE 2410 issued by ICAI.