Integrated Filing — IndAS



General information about company
Scrip Code 537291
NSE Symbol NATHBIOGEN
MSEI Symbol NOTLISTED
ISIN INE448G01010
Name of company NATH BIO-GENES (INDIA) LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 11-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment SEED CULTIVATION
Start date and time of board meeting 11-Jul-2025   14:00:00
End date and time of board meeting 11-Jul-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 2837001000
Other income 17645000
Total income 2854646000
2 Expenses
(a) Cost of materials consumed 1088518000
(b) Purchases of stock-in-trade 43533000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 266188000
(d) Employee benefit expense 95927000
(e) Finance costs 31961000
(f) Depreciation, depletion and amortisation expense 9750000
(f) Other Expenses
1 Selling and Distribution Expenses 866991000 866991000
2 Other Expenditure 93005000 93005000
Total other expenses 959996000
Total expenses 2495873000
3 Total profit before exceptional items and tax 358773000
4 Exceptional items 20634000
5 Total profit before tax 379407000
6 Tax expense
7 Current tax 6597000
8 Deferred tax 0
9 Total tax expenses 6597000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 372810000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 372810000
17 Other comprehensive income net of taxes -800000
18 Total Comprehensive Income for the period 372010000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 190040000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 19.58
Diluted earnings (loss) per share from continuing operations 19.58
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19.58
Diluted earnings (loss) per share from continuing and discontinued operations 19.58
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1. The consolidated financial results were reviewed by the Audit Committee in meeting held on 10th July 2025 and were thereafter apprved by the Board of Directors at its meeting held on 11th July 2025. n n2. The Company is dealing in one major segment. i.e. Seeds Cultivation. n n3. The results have been consolidated with Nath Bio-Genes CA, Uzbekistan where in the Company is holding 90% of Equity. n n4. Investor Complaints Opening Balance- 0, Received and solved- 0, closing balance-0. n n5. The figures have been regrouped/ rearranged where ever necessary. n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 800000
5 Total Other comprehensive income -800000