Key Quantitative Figures

Quarter Ended September 30, 2025 (₹ in Lakhs):

  • Revenue from Operations: ₹9.67
  • Total Income: ₹9.67
  • Total Expenditure: ₹46.18
  • Loss from Operations before tax: ₹(36.51)
  • Net Loss for the quarter: ₹(36.86)
  • Basic & Diluted EPS: ₹(0.11) per share of face value ₹5

Half Year Ended September 30, 2025 (₹ in Lakhs):

  • Revenue from Operations: ₹9.67
  • Total Income: ₹9.67
  • Total Expenditure: ₹45.63
  • Loss from Operations before tax: ₹(35.86)
  • Net Loss for the period: ₹(36.51)
  • Basic & Diluted EPS: ₹(0.11) per share

Balance Sheet as of September 30, 2025 (₹ in Lakhs):

  • Total Assets: ₹499.76
  • Current Assets: ₹499.74 (including Inventories ₹15.00, Trade Receivables ₹33.54, Cash ₹6.41, Other Current Assets ₹444.79)
  • Equity Share Capital: ₹1,704.55
  • Other Equity: ₹(2,276.07)
  • Total Equity: ₹(571.52) [Negative Equity]
  • Non-current Liabilities (Borrowings): ₹222.74
  • Current Liabilities: ₹848.53 (including Other Financial Liabilities ₹845.17, Provisions ₹2.96, Current Tax ₹0.38)

Dates of Action

  • Board Meeting Date: October 25, 2025 (3:30 PM to 6:30 PM)
  • Financial Period: Quarter and Half Year ended September 30, 2025
  • Auditor's Report Date: October 25, 2025
  • Digital Signature Date: February 5, 2026 (for submission)

Parties Involved

  • Stock Exchange: Bombay Stock Exchange (BSE), Scrip Code: 524764
  • Auditors: Raman S. Shah & Associates, Chartered Accountants (Firm Registration No.: 119891W)
  • Auditor Signatory: CA Bharat C. Bhandari, Partner (Membership No: 106122)

Financial and Operational Impact

Qualified Audit Opinion: Auditors issued a qualified limited review report due to:

  • Non-compliance with listing requirements regarding submission timelines
  • Significant delays in providing financial data necessary for review
  • Impairment of comprehensive review procedures

Material Event: The company lost all its property, plant and equipment under SARFAESI Act, 2002, as the company was declared Non-Performing Assets in FY 2019-20. COVID-19 pandemic delayed the bank's auction procedure.

Segment Information: The company operates in a single segment - Active Pharmaceutical Ingredient (API).

Capital Structure: Equity share capital remained unchanged at ₹1,704.55 lakhs. Negative equity position worsened to ₹(571.52) lakhs from ₹(535.02) lakhs as of March 31, 2025.

Cash Flow Impact: Cash and cash equivalents decreased to ₹6.41 lakhs from ₹6.80 lakhs as of March 31, 2025. The company experienced net decrease in cash equivalents during the period.

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board
  • Figures for corresponding periods have been regrouped/rearranged for comparison
  • Results available on company website (www.nutraplusindia.in) and BSE website
  • The submission acknowledges delay in submitting quarterly results