Integrated Filing — IndAS



General information about company

Scrip Code 524669
NSE Symbol HESTERBIO
MSEI Symbol NOTLISTED
ISIN INE782E01017
Name of company HESTER BIOSCIENCES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-11-2025   10:30:00
End date and time of board meeting 12-11-2025   11:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 30-01-2025
Indicate Company website link for updated RPT policy of the Company https://www.hester.in/corporate-governance
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,457.90 12,806.90
Other income 147.50 242.10
Total income 6,605.40 13,049.00
2 Expenses
(a) Cost of materials consumed 971.50 1,839.70
(b) Purchases of stock-in-trade 784.00 1,676.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 321.00 508.30
(d) Employee benefit expense 1,301.60 2,626.10
(e) Finance costs 127.20 217.70
(f) Depreciation, depletion and amortisation expense 220.10 436.50
(f) Other Expenses
1 Other Expenses 1,891.80 3,727.10
Total other expenses 1,891.80 3,727.10
Total expenses 5,617.20 11,032.00
3 Total profit before exceptional items and tax 988.20 2,017.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 988.20 2,017.00
6 Tax expense
7 Current tax 248.10 431.90
8 Deferred tax 19.20 80.40
9 Total tax expenses 267.30 512.30
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 720.90 1,504.70
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 720.90 1,504.70
17 Other comprehensive income net of taxes (9.20) (18.20)
18 Total Comprehensive Income for the period 711.70 1,486.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 850.70 850.70
Face value of equity share capital 10 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 8.48 17.69
Diluted earnings (loss) per share from continuing operations 8.48 17.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.48 17.69
Diluted earnings (loss) per share from continuing and discontinued operations 8.48 17.69
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) Please visit the Company website and stock exchange website for the full PDF of Results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 10,439.80
Capital work-in-progress 18,188.60
Investment property 0.00
Goodwill 0.00
Other intangible assets 55.00
Intangible assets under development 721.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 6,468.90
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 351.80
Total non-current financial assets 6,820.70
Deferred tax assets (net) 0.00
Other non-current assets 124.70
Total non-current assets 36,349.80
2 Current assets
Inventories 5,336.30
Current financial asset
Current investments 0.00
Trade receivables, current 8,766.60
Cash and cash equivalents 23.10
Bank balance other than cash and cash equivalents 164.80
Loans, current 13.20
Other current financial assets 1,917.40
Total current financial assets 10,885.10
Current tax assets (net) 0.00
Other current assets 1,717.40
Total current assets 17,938.80
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 54,288.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 850.70
Other equity 33,949.00
Total equity attributable to owners of parent 34,799.70
Non controlling interest
Total equity 34,799.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,897.20
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 123.90
Total non-current financial liabilities 4,021.10
Provisions, non-current 215.70
Deferred tax liabilities (net) 653.70
Deferred government grants, Non-current 5,000.00
Other non-current liabilities 0.00
Total non-current liabilities 9,890.50
Current liabilities
Current financial liabilities
Borrowings, current 6,209.30
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,008.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,759.70
Total Trade payable 2,767.70
Other current financial liabilities 309.60
Total current financial liabilities 9,286.60
Other current liabilities 107.10
Provisions, current 140.50
Current tax liabilities (Net) 64.20
Deferred government grants, Current 0.00
Total current liabilities 9,598.40
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 19,488.90
Total equity and liabilites 54,288.60
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Please visit the Company website and stock exchange website for the full PDF of Results



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Poultry Healthcare 4,808.90 8,975.70
2 Animal Healthcare 1,649.00 3,831.20
Total Segment Revenue 6,457.90 12,806.90
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,457.90 12,806.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Poultry Healthcare 1,345.60 2,242.50
2 Animal Healthcare (226.90) 125.60
Total Profit before tax 1,118.70 2,368.10
i. Finance cost 127.20 217.70
ii. Other Unallocable Expenditure net off Unallocable income 3.30 133.40
Profit before tax 988.20 2,017.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Poultry Healthcare 25,238.00 25,238.00
2 Animal Healthcare 5,639.90 5,639.90
Total Segment Asset 30,877.90 30,877.90
Un-allocable Assets 23,410.70 23,410.70
Net Segment Asset 54,288.60 54,288.60
4 Segment Liabilities
Segment Liabilities
1 Poultry Healthcare 1,256.60 1,256.60
2 Animal Healthcare 1,582.40 1,582.40
Total Segment Liabilities 2,839.00 2,839.00
Un-allocable Liabilities 16,649.90 16,649.90
Net Segment Liabilities 19,488.90 19,488.90
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Please visit the Company website and stock exchange website for the full PDF of Results



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement Gain/(Loss) on Defined Benefit Plans -1220000 -2430000
Total Amount of items that will not be reclassified to profit and loss (12.20) (24.30)
2 Income tax relating to items that will not be reclassified to profit or loss (3.00) (6.10)
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 0.00 0.00
5 Total Other comprehensive income (9.20) (18.20)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,017.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 201.40
Adjustments for decrease (increase) in inventories 514.70
Adjustments for decrease (increase) in trade receivables, current (660.80)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 156.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 215.00
Adjustments for other financial assets, current 66.50
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (485.60)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (65.10)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 436.50
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 23.80
Adjustments for provisions, non-current (22.20)
Adjustments for other financial liabilities, current (1.20)
Adjustments for other financial liabilities, non-current 20.00
Adjustments for unrealised foreign exchange losses gains (76.30)
Adjustments for dividend income 0.00
Adjustments for interest income 89.80
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 54.80
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 287.70
Net cash flows from (used in) operations 2,304.70
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 736.40
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,568.30
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 25.00
Purchase of property, plant and equipment 755.70
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 550.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 64.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (29.80)
Net cash flows from (used in) investing activities (145.90)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 509.60
Repayments of borrowings 959.20
Payments of lease liabilities 1.50
Dividends paid 592.20
Interest paid 410.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,453.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (31.40)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (31.40)
Cash and cash equivalents cash flow statement at beginning of period 54.50
Cash and cash equivalents cash flow statement at end of period 23.10





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Hester Bioscience Limited Texas Lifesciences Private Limited Subsidiary Purchase of goods or services 1,252.50 0 1,252.50 805.30 820.70
2 Hester Bioscience Limited Hester Biosciences Nepal Private Limited Subsidiary Sale of goods or services 23.90 0 23.90 383.20 398.30
3 Hester Bioscience Limited Hester Biosciences Africa Limited Wholly-owned Subsidiary Any other transaction Guarantee Commission Income 60.70 0 60.70 145.20 203.70
4 Hester Bioscience Limited Hester Biosciences Africa Limited Wholly-owned Subsidiary Any other transaction Reimbursement of Expenses 0.00 0 0.00 14.90 15.40
5 Hester Bioscience Limited Hester Biosciences Tanzania Limited Step Down Subsidiary Sale of goods or services 364.60 0 364.60 747.30 1,118.00
6 Hester Bioscience Limited Thrishool Exim Limited Joint Venture Sale of goods or services 46.20 0 46.20 49.80 47.10
7 Hester Bioscience Limited Gujarat Polyplast Private Limited Other related party Purchase of goods or services 107.50 0 107.50 64.90 49.10
8 Hester Bioscience Limited Biolink Healthcare Limited Other related party Any other transaction Rent Payment 3.00 0 3.00 0.50 0.00
9 Hester Bioscience Limited Hester Diagnostics Private Limited Other related party Any other transaction Rent Payment 12.00 0 12.00 2.20 0.00
10 Hester Bioscience Limited Hester Diagnostics Private Limited Other related party Any other transaction Reimbursement of Expenses 1.50 0 1.50 0.00 0.00
11 Hester Bioscience Limited Hester Coating LLP Other related party Any other transaction No transaction- only outstanding balances 0.00 0 0.00 124.60 124.60
12 Hester Bioscience Limited Aerotrans Services Private Limited Other related party Any other transaction Rent Income 4.00 0 4.00 404.30 379.40
13 Hester Bioscience Limited Gujarat Airconnect Private Limited Other related party Any other transaction Travel Services 4.10 0 4.10 0.00 0.00
14 Hester Bioscience Limited Y J Trivedi & Co. Other related party Any other transaction Professional Fees 1.60 0 1.60 0.00 0.00
15 Hester Bioscience Limited Bhupendra Gandhi Director Any other transaction Sitting Fees 1.00 0 1.00 0.00 0.00
16 Hester Bioscience Limited Sanjiv Gandhi Director Any other transaction Sitting Fees 0.00 0 0.00 0.00 0.00
17 Hester Bioscience Limited Nina Gandhi Director Any other transaction Sitting Fees 1.00 0 1.00 0.00 0.00
18 Hester Bioscience Limited Sandhya Patel Director Any other transaction Sitting Fees 2.50 0 2.50 0.00 0.00
19 Hester Bioscience Limited Ashok Bhadakal Director Any other transaction Sitting Fees 2.30 0 2.30 0.00 0.00
20 Hester Bioscience Limited Ameet Desai Director Any other transaction Sitting Fees 0.50 0 0.50 0.00 0.00
21 Hester Bioscience Limited Anil Jain Director Any other transaction Sitting Fees 1.00 0 1.00 0.00 0.00
22 Hester Bioscience Limited Jatin Trivedi Director Any other transaction Sitting Fees 0.50 0 0.50 0.00 0.00
23 Hester Bioscience Limited Rajiv Gandhi CEO & Managing Director Remuneration 95.30 Remuneration is as per the Companies Act, 2013 and Shareholders' Approval. 95.30 0.00 0.00
24 Hester Bioscience Limited Priya Gandhi Executive Director Remuneration 50.40 Remuneration is in accordance with the remuneration policy approved by the NRC. 50.40 0.00 0.00
25 Hester Bioscience Limited Divyesh Maru Chief Financial Officer Remuneration 33.40 Remuneration is in accordance with the remuneration policy approved by the NRC. 33.40 0.00 0.00
26 Hester Bioscience Limited Vinod Mali Company Secretary & Compliance Officer Remuneration 8.20 Remuneration is in accordance with the remuneration policy approved by the NRC. 8.20 0.00 0.00
27 Texas Lifesciences Private Limited Gujarat Polyplast Private Limited Other related party Purchase of goods or services 31.30 0 31.30 1.60 12.90
28 Texas Lifesciences Private Limited Maharshi Pharmachem Private Limited Other related party Purchase of goods or services 0.30 0 0.30 0.00 0.30
29 Texas Lifesciences Private Limited Parag Bhavsar Director Remuneration 6.00 0 6.00 0.90 0.90
30 Texas Lifesciences Private Limited Parag Bhavsar Director Any other transaction Reimbursement of Expenses 0.50 0 0.50 0.00 0.00
31 Texas Lifesciences Private Limited Kamleshkumar Patel Director Remuneration 7.50 0 7.50 1.20 1.20
32 Texas Lifesciences Private Limited Kamleshkumar Patel Director Any other transaction Reimbursement of Expenses 0.40 0 0.40 0.00 0.00
33 Hester Biosciences Nepal Private Limited Him Electronics Private Limited Other related party Any other transaction Rent Payment 0.30 0 0.30 1.30 0.20
34 Hester Biosciences Nepal Private Limited Him Electronics Private Limited Other related party Purchase of goods or services 0.20 0 0.20 0.10 0.00
35 Hester Biosciences Nepal Private Limited Hansraj Hulashchand & Co. Private Limited Other related party Any other transaction Reimbursement of Expenses 3.90 0 3.90 2.60 0.00
36 Hester Biosciences Nepal Private Limited Gujarat Polyplast Private Limited Other related party Purchase of goods or services 23.90 0 23.90 5.60 0.00
37 Hester Biosciences Nepal Private Limited Hester Biosciences Africa Limited Fellow Subsidiary Sale of goods or services 221.30 0 221.30 25.60 168.50
38 Hester Biosciences Nepal Private Limited Hester Biosciences Kenya Limited Fellow Subsidiary Any other transaction No transaction- only outstanding balances 0.00 0 0.00 413.70 430.20
39 Hester Biosciences Nepal Private Limited Sulochana Shrestha CEO Remuneration 22.90 0 22.90 0.00 0.00
40 Hester Biosciences Africa Limited Hester Biosciences Tanzania Limited Fellow Subsidiary Any other transaction Inter Corporate Deposits received and interest thereon 359.10 0 359.10 526.50 900.90 Inter-corporate deposit 7.00 12 Months Unsecured Short term funding for corporate purpose
41 Hester Biosciences Africa Limited Hester Biosciences Tanzania Limited Fellow Subsidiary Sale of goods or services 6.30 0 6.30 6.30 0.00
42 Hester Biosciences Africa Limited Christine Towo Sokoine Director Remuneration 28.10 0 28.10 0.00 0.00
43 Hester Biosciences Tanzania Limited Thrishool Exim Limited Other related party Sale of goods or services 414.50 0 414.50 269.70 357.20
Total value of transaction during the reporting period 3,204.20