Board Meeting Details

The Board of Directors meeting commenced at 6:30 PM and concluded at 8:10 PM on May 26, 2026.

Key Decisions Approved

1. Approved audited standalone financial results for Q4 and FY ended March 31, 2026

2. Approved audited consolidated financial results for Q4 and FY ended March 31, 2026

3. Approved audited Financial Statements for FY 2025-26 (both standalone and consolidated)

4. Appointment of Mr. Pulyala Abhinash (MSP No 70166) as Company Secretary and Compliance Officer

Financial Performance - Standalone (FY 2025-26)

  • Total Income: ₹657.02 lakhs
  • Total Expenses: ₹1,101.94 lakhs
  • Profit before tax: Loss of ₹444.92 lakhs
  • Tax Expense: ₹444.92 lakhs (Current tax: ₹229.98 lakhs, Deferred tax: ₹214.95 lakhs)
  • Net Loss: ₹444.92 lakhs
  • Other Comprehensive Income: Loss of ₹20.87 lakhs
  • Total Comprehensive Income: Loss of ₹465.79 lakhs
  • EPS: Basic and Diluted (₹0.34) per share (Face Value ₹10/- each)
  • Paid-up Equity Share Capital: ₹6,559.37 lakhs
  • Other Equity: ₹3,235.90 lakhs

Financial Performance - Consolidated (FY 2025-26)

  • Total Income: ₹10,001.10 lakhs
  • Total Expenses: ₹10,899.63 lakhs
  • Profit before tax: Loss of ₹898.53 lakhs
  • Tax Expense: ₹400.16 lakhs
  • Net Loss: ₹498.37 lakhs
  • Other Comprehensive Income: Loss of ₹20.87 lakhs
  • Total Comprehensive Income: Loss of ₹519.25 lakhs
  • EPS: Basic and Diluted (₹0.78) per share (Face Value ₹10/- each)
  • Paid-up Equity Share Capital: ₹6,559.37 lakhs
  • Other Equity: ₹3,254.10 lakhs

Balance Sheet Highlights - Standalone (as at March 31, 2026)

  • Total Assets: ₹18,545.63 lakhs
  • Non-Current Assets: ₹9,819.33 lakhs (including Property, Plant & Equipment: ₹110.97 lakhs, Goodwill: ₹1,446.08 lakhs, Other Intangible assets: ₹3,772.39 lakhs)
  • Current Assets: ₹8,726.29 lakhs (including Inventories: ₹7,182.04 lakhs, Trade Receivables: ₹1,076.65 lakhs)
  • Total Equity: ₹9,795.27 lakhs
  • Current Liabilities: ₹8,168.78 lakhs (including Borrowings: ₹1,860.33 lakhs, Trade Payables: ₹4,411.55 lakhs)

Cash Flow Statement - Standalone (FY 2025-26)

  • Net cash used in operating activities: ₹1,703.43 lakhs
  • Net cash from investing activities: ₹28.62 lakhs
  • Net cash from financing activities: ₹1,639.29 lakhs
  • Net decrease in cash: ₹34.75 lakhs
  • Cash equivalents at year-end: ₹8.60 lakhs

Key Corporate Developments

1. Subsidiary Acquisition: On August 22, 2025, the company acquired remaining 50% equity shares in Tidas Agrotech Private Limited, making it a 100% subsidiary. Tidas Agrotech has commenced trading business activities.

2. Other Income: Q4 FY26 includes profit on sale of GEAC code amounting to ₹57 lakhs

3. Labour Code Implementation: The Government of India notified four Labour Codes on November 21, 2025. Based on company assessment, no material impact expected on financial statements for FY26.

Management Appointment

Mr. Pulyala Abhinash (Membership No. A70166) appointed as Company Secretary & Compliance Officer effective May 26, 2026. He is an Associate Member of ICSI with experience in Companies Act, Listing Regulations and allied laws. Not related to any director of the company.

Additional Information

  • Company operates in a single segment
  • Figures for previous periods regrouped/reclassified for comparability
  • Q4 FY26 figures are balancing figures between audited full year and limited reviewed YTD figures up to Q3
  • Results available on BSE website and company website www.tierraagrotech.com