Financial Results - Standalone (Rupees in Lakhs)
Income Statement for Half Year Ended September 30, 2026:
- Revenue from Operations: ₹105.74
- Other Income: ₹4.21
- Total Revenue: ₹109.95
Expenses:
- Cost of Material Consumed: ₹10.43
- Changes in Inventories (Work in Progress): (₹28.06)
- Employee Benefit Expenses: ₹24.51
- Financial Cost: ₹11.75
- Depreciation and Amortization: ₹19.03
- Other Expenses: ₹71.15
- Total Expenses: ₹108.81
Profit/(Loss):
- Profit before Exceptional Items: ₹1.14
- Exceptional Items: ₹0.00
- Profit before Tax: ₹1.14
- Tax Expenses (Deferred Tax): (₹4.33)
- Net Profit after Tax: ₹5.47
- Total Comprehensive Income: ₹5.47
Capital Structure:
- Paid-up Equity Share Capital (Face Value ₹10): ₹711.20
- Reserves excluding Revaluation Reserve: ₹1419.58
Earnings Per Share (Not Annualized):
- Basic EPS: ₹0.08
- Diluted EPS: ₹0.08
Financial Results - Consolidated (Rupees in Lakhs)
The consolidated results include Vanta Bioscience Limited (Parent) and Vanta Clinical Research Limited (Subsidiary).
Income Statement for Half Year Ended September 30, 2026:
- Revenue from Operations: ₹105.74
- Other Income: ₹4.21
- Total Revenue: ₹109.95
Expenses:
- Cost of Material Consumed: ₹10.43
- Changes in Inventories (Work in Progress): (₹28.06)
- Employee Benefit Expenses: ₹24.51
- Financial Cost: ₹11.75
- Depreciation and Amortization: ₹19.03
- Other Expenses: ₹71.48
- Total Expenses: ₹109.14
Profit/(Loss):
- Profit before Exceptional Items: ₹0.81
- Exceptional Items: ₹0.00
- Profit before Tax: ₹0.81
- Tax Expenses (Deferred Tax): (₹4.33)
- Net Profit after Tax: ₹5.14
- Total Comprehensive Income: ₹5.14
Subsidiary Information:
Vanta Clinical Research Limited (subsidiary) reported:
- Total Assets: ₹392.21 Lakhs as at September 30, 2026
- Total Revenue: Nil for half year ended September 30, 2026
- Net Loss after Tax: ₹0.33 Lakhs
- Net Cash Flows: Nil (net outflow) for period April 1, 2026 to September 30, 2026
Based on management information, these results are not material to the Group.
Capital Structure:
- Paid-up Equity Share Capital (Face Value ₹10): ₹711.20
Earnings Per Share (Not Annualized):
- Basic EPS: ₹0.07
- Diluted EPS: ₹0.07
Statement of Assets & Liabilities as on September 30, 2026
Standalone Position (Rupees in Lakhs):
- Total Equity and Liabilities: ₹7037.74
- Total Assets: ₹7037.74
- Non-Current Assets: ₹5319.69 (including Property, Plant & Equipment: ₹926.41; Other Intangible Assets: ₹4092.34)
- Current Assets: ₹1718.05 (including Inventories: ₹780.72; Trade Receivables: ₹262.41; Bank/Cash: ₹13.92)
- Equity: ₹2130.78
- Non-Current Liabilities: ₹3890.43 (including Borrowings: ₹3704.94)
- Current Liabilities: ₹1016.53 (including Borrowings: ₹533.83; Trade Payables: ₹192.33)
Consolidated Position (Rupees in Lakhs):
- Total Equity and Liabilities: ₹7034.95
- Total Assets: ₹7034.95
- Non-Current Assets: ₹5408.09
- Current Assets: ₹1626.86
- Equity: ₹2122.70
- Non-Current Liabilities: ₹3890.43
- Current Liabilities: ₹1021.82
Cash Flow Statement for Period Ended September 30, 2026
Standalone (Rupees in Lakhs):
- Net Cash Flow from Operating Activities: (₹151.85)
- Net Cash Flow from Investing Activities: (₹266.36)
- Net Cash Flow from Financing Activities: ₹419.20
- Net Increase in Cash and Equivalents: ₹0.99
Consolidated (Rupees in Lakhs):
- Net Cash Flow from Operating Activities: (₹151.85)
- Net Cash Flow from Investing Activities: (₹266.36)
- Net Cash Flow from Financing Activities: ₹419.21
- Net Increase in Cash and Equivalents: ₹1.00
Notes to Financial Statements
1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026
2. Statutory Auditors carried out a limited review of the unaudited results
3. Statements prepared in accordance with Accounting Standards specified under Section 133 of Companies Act, 2013
4. The company is exempt from adopting IND-AS as it is listed on BSE SME platform
5. The company is engaged in full service preclinical contract research organization business with no separate segment reporting required
6. Results are uploaded on the company website (www.vantabio.com) and BSE Ltd.