Key Quantitative Figures (Standalone - Q2 FY27)

  • Revenue from Operations (net): ₹316.01 lakh
  • Other Income: ₹64.62 lakh
  • Total Income: ₹380.63 lakh
  • Total Expenses: ₹1,656.53 lakh
  • Profit before tax: (₹1,275.90) lakh (Loss)
  • Tax Expense: Deferred Tax credit of ₹177.88 lakh
  • Profit/(Loss) for the period: (₹1,098.02) lakh (Loss)
  • Earnings Per Share (EPS) - Basic: (₹1.71) (not annualized)
  • Earnings Per Share (EPS) - Diluted: (₹1.71) (not annualized)
  • Paid-up Equity Share Capital: ₹6,559.37 lakh (Face Value ₹10/- each)

Key Quantitative Figures (Standalone - H1 FY27)

  • Revenue from Operations (net): ₹5,568.78 lakh
  • Other Income: ₹89.81 lakh
  • Total Income: ₹5,658.59 lakh
  • Total Expenses: ₹6,475.72 lakh
  • Profit before tax: (₹817.13) lakh (Loss)
  • Tax Expense: Deferred Tax credit of ₹57.30 lakh
  • Profit/(Loss) for the period: (₹759.83) lakh (Loss)
  • Earnings Per Share (EPS) - Basic: (₹1.18) (not annualized)
  • Earnings Per Share (EPS) - Diluted: (₹1.18) (not annualized)

Key Quantitative Figures (Consolidated - Q2 FY27)

  • Revenue from Operations (net): ₹467.39 lakh
  • Other Income: ₹64.62 lakh
  • Total Income: ₹532.01 lakh
  • Total Expenses: ₹1,812.91 lakh
  • Profit before tax: (₹1,280.89) lakh (Loss)
  • Tax Expense: Deferred Tax credit of ₹179.51 lakh
  • Profit/(Loss) for the period: (₹1,101.38) lakh (Loss)
  • Earnings Per Share (EPS) - Basic: (₹1.72) (not annualized)
  • Earnings Per Share (EPS) - Diluted: (₹1.72) (not annualized)

Key Quantitative Figures (Consolidated - H1 FY27)

  • Revenue from Operations (net): ₹7,057.49 lakh
  • Other Income: ₹88.96 lakh
  • Total Income: ₹7,146.45 lakh
  • Total Expenses: ₹7,966.76 lakh
  • Profit before tax: (₹820.31) lakh (Loss)
  • Tax Expense: Deferred Tax credit of ₹58.87 lakh
  • Profit/(Loss) for the period: (₹761.44) lakh (Loss)
  • Earnings Per Share (EPS) - Basic: (₹1.19) (not annualized)
  • Earnings Per Share (EPS) - Diluted: (₹1.19) (not annualized)

Board Decisions and Appointments

1. Financial Results Approval: The Board approved the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, as recommended by the Audit Committee and reviewed by the Statutory Auditors (Ramasamy Koteswara Rao and Co LLP).

2. Appointment of Executive Director: Appointment of Mrs. Sridevi Dasari (DIN: 07512095) as an Additional Director in the designation of Executive Director, effective November 16, 2026. The appointment is for a term of 5 years (until November 15, 2031) and is subject to shareholder approval. Her profile indicates extensive experience as Group Company Secretary and Legal Head at CCL Products (India) Limited.

3. Postal Ballot: The Board approved the Postal Ballot notice. The notice will be submitted to the stock exchange once sent to eligible shareholders.

4. Appointment of Scrutinizer: Mrs. N. Vanitha, Practicing Company Secretary (Peer Review No: 1890/2022), was appointed as the scrutinizer for the e-voting process for the Postal Ballot.

5. Appointment of Senior Management: Mr. Shankar Singh Bisht was appointed as Senior Vice President - Sales & Marketing, effective November 19, 2026. His profile indicates over 26 years of experience in the agri-business sector.

Subsidiary Information (Consolidated Results)

  • The consolidated results include Tierra Agrotech Limited and its wholly-owned subsidiary, Tidas Agrotech Private Limited.
  • The subsidiary contributed revenues of ₹1,337.32 lakh (Q2) and ₹1,488.71 lakh (H1) and net losses of ₹(3.54) lakh (Q2) and ₹(0.86) lakh (H1).
  • The subsidiary's results were reviewed by another auditor, and the parent's auditor's conclusion is based on that report.

Auditor's Review

  • The statutory auditors, Ramasamy Koteswara Rao and Co LLP, issued a limited review report stating that nothing has come to their attention to believe the financial results contain any material misstatement. The review was conducted under SRE 2410.

Meeting Details

  • The Board meeting commenced at 4:30 PM and concluded at 7:00 PM on November 11, 2026.

Additional Information

  • The company operates in a single segment.
  • The figures for previous periods have been regrouped/reclassified for comparability.
  • Other income includes a profit on sale of a GEAC code amounting to ₹31 lakh.
  • The results are available on the Bombay Stock Exchange website and the company's website (www.tierraagrotech.com).