Naturite Agro Products Limited held its Board meeting on November 13, 2026, which commenced at 08:15 PM and concluded at 08:45 PM. The Board considered and approved the following items:

1. The Un-Audited Financial Results of the Company for the Second Quarter and Half Year ended September 30, 2026

2. Took note of the Limited Review Report provided by the Statutory Auditors for the Quarter and Half Year ended September 30, 2026

Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Income from operations: ₹26.20 lakh
  • Other income: ₹0.00 lakh
  • Total income: ₹26.20 lakh
  • Profit before tax: ₹5.55 lakh
  • Net profit: ₹5.55 lakh
  • Basic and diluted EPS: ₹0.05

Half Year Ended September 30, 2026 (Unaudited):

  • Income from operations: ₹234.49 lakh
  • Other income: ₹0.29 lakh
  • Total income: ₹234.78 lakh
  • Profit before tax: ₹9.04 lakh
  • Net profit: ₹9.04 lakh
  • Basic and diluted EPS: ₹0.09

Comparative Performance (Quarter Ended September 30, 2025):

  • Income from operations: ₹1,218.98 lakh
  • Other income: ₹0.49 lakh
  • Total income: ₹1,219.47 lakh
  • Profit before tax: ₹87.11 lakh
  • Net profit: ₹69.60 lakh
  • Basic and diluted EPS: ₹0.66

Balance Sheet Position (as at September 30, 2026)

Assets:

  • Total assets: ₹3,452.38 lakh (vs. ₹2,409.00 lakh as at March 31, 2026)
  • Non-current assets: ₹1,021.00 lakh (Property, plant and equipment: ₹1,018.30 lakh; Deferred tax assets: ₹2.70 lakh)
  • Current assets: ₹2,431.38 lakh (Inventories: ₹2,082.42 lakh; Trade receivables: ₹107.63 lakh; Cash and cash equivalents: ₹1.26 lakh)

Equity and Liabilities:

  • Total equity: ₹995.91 lakh (Equity share capital: ₹529.60 lakh; Other equity: ₹466.31 lakh)
  • Non-current liabilities: ₹188.46 lakh (Deferred tax liability)
  • Current liabilities: ₹2,268.01 lakh (Borrowings: ₹1,906.07 lakh; Trade payables: ₹351.40 lakh; Other financial liabilities: ₹2.86 lakh)

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

  • Net cash used in operating activities: ₹(1,025.23) lakh
  • Net cash from investing activities: ₹0.29 lakh
  • Net cash from financing activities: ₹1,010.37 lakh
  • Net decrease in cash and cash equivalents: ₹(14.57) lakh
  • Cash and cash equivalents at end of period: ₹1.26 lakh

Significant Notes to Financial Statements

1. The unaudited interim condensed financial statements were taken on record by the Board of Directors on November 13, 2026.

2. The Board of Directors approved the sub-division of one equity share of face value ₹10 each into 2 equity shares of face value ₹5 each on August 7, 2026, effective from the record date of September 25, 2026.

3. Earnings per share for all comparative periods have been retrospectively adjusted to reflect the stock subdivision in accordance with Ind AS 33.

4. The Company operates in a single segment (manufacture of spice oils/oleoresins, natural food colors and herbal products).

Auditor's Review Report

MN Rao & Associates LLP, Chartered Accountants, issued a limited review report on the unaudited financial results. Their review concluded that nothing came to their attention that causes them to believe that the Statement:

  • Has not disclosed the information required by Regulation 33 of SEBI Listing Regulations
  • Contains any material misstatement

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.