Omega AG Seeds Punjab Limited submitted its unaudited standalone financial results for the quarter ended June 30, 2026 (Q1 FY27) to BSE Limited pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors meeting was held on August 7, 2026, commencing at 2:30 PM and concluding at 3:15 PM, where the financial results were approved. The statutory auditors, PPKG & Co Chartered Accountants, conducted a limited review and expressed an unmodified conclusion on the financial results.

Financial Performance (Quarter Ended June 30, 2026)

Income Statement Highlights (₹ in Lakhs):

  • Revenue from operations: ₹436.94 (unaudited)
  • Other income: ₹0.00
  • Total Revenue: ₹436.94
  • Purchases of Stock-in-Trade: ₹416.38
  • Employee benefits expense: ₹0.92
  • Other expenses: ₹3.34
  • Total expenses: ₹420.64
  • Profit before tax: ₹16.31
  • Tax expense: ₹0.00 (both current and deferred tax)
  • Profit for the period: ₹16.31
  • Basic and diluted earnings per equity share: ₹0.21

Comparative Performance:

  • Revenue increased from ₹405.80 lakh in previous quarter (Q4 FY26) to ₹436.94 lakh in current quarter
  • Profit decreased from ₹32.04 lakh in previous quarter to ₹16.31 lakh in current quarter
  • Company reversed from loss of ₹2.60 lakh in Q1 FY26 to profit of ₹16.31 lakh in Q1 FY27

Balance Sheet Position (as at June 30, 2026)

Assets (₹ in Lakhs):

  • Total Assets: ₹115.71 (increased from ₹91.81 as at March 31, 2026)
  • Non-Current Assets: ₹1.00 (consisting of Other Non-Current Assets)
  • Current Assets: ₹114.71
  • Trade and Other Receivables: ₹103.70 (increased from ₹83.18)
  • Cash and Cash Equivalents: ₹0.30 (decreased from ₹1.06)
  • Other Current Assets: ₹10.71 (increased from ₹7.56)

Equity and Liabilities (₹ in Lakhs):

  • Equity: ₹24.61 (increased from ₹8.31)
  • Share Capital: ₹790.40 (unchanged)
  • Other Equity: -₹765.79 (improved from -₹782.09)
  • Non-Current Liabilities: ₹50.65 (unchanged, consisting of Long Term Borrowings)
  • Current Liabilities: ₹40.45 (increased from ₹32.85)
  • Short term Borrowings: ₹10.50 (increased from ₹2.85)
  • Trade Payables (other than micro and small enterprises): ₹24.22 (slight decrease from ₹24.59)
  • Other financial liabilities: ₹5.30 (increased from ₹4.98)
  • Other current liabilities: ₹0.43 (unchanged)

Cash Flow Statement (Quarter Ended June 30, 2026)

  • Net cash from operating activities: -₹8.42 lakh
  • Net cash from investing activities: ₹0.00
  • Net cash from financing activities: ₹7.65 lakh (from proceeds from short term borrowings)
  • Net decrease in cash and cash equivalents: -₹0.77 lakh
  • Opening cash and cash equivalents: ₹1.06 lakh
  • Closing cash and cash equivalents: ₹0.30 lakh

Notes to Accounts

1. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013

2. The company operates in a single segment, making segment disclosures under Ind AS 108 not applicable

3. Previous period figures have been reclassified and regrouped where necessary to conform to current period presentation

4. The financial results are available on the company's website (www.omegaagseeds.co.in) and BSE website