| 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 | 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 | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 7,096.90 | 15,507.40 | |
| Other income | 972.70 | 1,204.30 | |
| Total income | 8,069.60 | 16,711.70 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,742.70 | 3,098.50 |
| (b) | Purchases of stock-in-trade | (14.20) | 444.50 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 203.40 | 635.10 |
| (d) | Employee benefit expense | 1,550.10 | 3,078.30 |
| (e) | Finance costs | 220.70 | 401.70 |
| (f) | Depreciation, depletion and amortisation expense | 435.40 | 853.60 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,443.10 | 4,797.80 |
| Total other expenses | 2,443.10 | 4,797.80 | |
| Total expenses | 6,581.20 | 13,309.50 | |
| 3 | Total profit before exceptional items and tax | 1,488.40 | 3,402.20 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,488.40 | 3,402.20 |
| 6 | Tax expense | ||
| 7 | Current tax | 256.50 | 472.00 |
| 8 | Deferred tax | 14.00 | 87.60 |
| 9 | Total tax expenses | 270.50 | 559.60 |
| 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 | 1,217.90 | 2,842.60 |
| 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 | 215.20 | 320.10 |
| 16 | Total profit (loss) for period | 1,433.10 | 3,162.70 |
| 17 | Other comprehensive income net of taxes | (111.60) | (129.20) |
| 18 | Total Comprehensive Income for the period | 1,321.50 | 3,033.50 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,444.90 | 3,089.10 | |
| Total profit or loss, attributable to non-controlling interests | (11.80) | 73.60 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1,333.80 | 2,960.90 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (12.30) | 72.60 | |
| 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 | 16.85 | 37.18 | |
| Diluted earnings (loss) per share from continuing operations | 16.85 | 37.18 | |
| 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 | 16.85 | 37.18 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 16.85 | 37.18 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Please visit the Company website and stock exchange website for the full PDF of Results |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 23,962.40 | ||
| Capital work-in-progress | 18,207.70 | ||
| 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 | 3,719.80 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | 353.50 | ||
| Total non-current financial assets | 4,073.30 | ||
| Deferred tax assets (net) | 0.00 | ||
| Other non-current assets | 126.80 | ||
| Total non-current assets | 47,146.20 | ||
| 2 | Current assets | ||
| Inventories | 6,586.90 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 9,264.30 | ||
| Cash and cash equivalents | 629.00 | ||
| Bank balance other than cash and cash equivalents | 164.80 | ||
| Loans, current | 49.20 | ||
| Other current financial assets | 2,022.00 | ||
| Total current financial assets | 12,129.30 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 1,656.00 | ||
| Total current assets | 20,372.20 | ||
| 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 | 67,518.40 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 850.70 | ||
| Other equity | 32,940.20 | ||
| Total equity attributable to owners of parent | 33,790.90 | ||
| Non controlling interest | 1,312.70 | ||
| Total equity | 35,103.60 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 11,355.80 | ||
| 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 | 672.20 | ||
| Total non-current financial liabilities | 12,028.00 | ||
| Provisions, non-current | 263.70 | ||
| Deferred tax liabilities (net) | 680.90 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 5,303.50 | ||
| Total non-current liabilities | 18,276.10 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 9,405.80 | ||
| Trade payables, 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 | 2,853.40 | ||
| Total Trade payable | 2,853.40 | ||
| Other current financial liabilities | 1,066.60 | ||
| Total current financial liabilities | 13,325.80 | ||
| Other current liabilities | 553.80 | ||
| Provisions, current | 147.80 | ||
| Current tax liabilities (Net) | 111.30 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 14,138.70 | ||
| 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 | 32,414.80 | ||
| Total equity and liabilites | 67,518.40 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Please visit the Company website and stock exchange website for the full PDF of 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 | 01-07-2025 | 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Poultry Healthcare | 4,801.90 | 9,014.10 | ||||
| 2 | Animal Healthcare | 2,295.00 | 6,493.30 | ||||
| Total Segment Revenue | 7,096.90 | 15,507.40 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 7,096.90 | 15,507.40 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Poultry Healthcare | 1,352.10 | 2,275.00 | ||||
| 2 | Animal Healthcare | 342.30 | 1,663.40 | ||||
| Total Profit before tax | 1,694.40 | 3,938.40 | |||||
| i. Finance cost | 220.70 | 401.70 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (229.90) | (185.60) | |||||
| Profit before tax | 1,703.60 | 3,722.30 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Poultry Healthcare | 25,806.40 | 25,806.40 | ||||
| 2 | Animal Healthcare | 22,115.10 | 22,115.10 | ||||
| Total Segment Asset | 47,921.50 | 47,921.50 | |||||
| Un-allocable Assets | 19,596.90 | 19,596.90 | |||||
| Net Segment Asset | 67,518.40 | 67,518.40 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Poultry Healthcare | 1,257.20 | 1,257.20 | ||||
| 2 | Animal Healthcare | 3,872.70 | 3,872.70 | ||||
| Total Segment Liabilities | 5,129.90 | 5,129.90 | |||||
| Un-allocable Liabilities | 27,284.90 | 27,284.90 | |||||
| Net Segment Liabilities | 32,414.80 | 32,414.80 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Please visit the Company website and stock exchange website for the full PDF of Results |
|---|
| 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 | Consolidated | Consolidated |
| 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 | -1360000 | -2720000 |
| Total Amount of items that will not be reclassified to profit and loss | (13.60) | (27.20) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (3.30) | (6.80) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Foreign Currency Translation Reserve | -10130000 | -10880000 |
| Total Amount of items that will be reclassified to profit and loss | (101.30) | (108.80) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (111.60) | (129.20) |
| 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 | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 3,402.20 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 373.80 | |||||
| Adjustments for decrease (increase) in inventories | 450.80 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,899.90) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 191.10 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 232.90 | |||||
| Adjustments for other financial assets, current | 23.80 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (88.50) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (41.30) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (18.60) | |||||
| Adjustments for depreciation and amortisation expense | 853.60 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 17.70 | |||||
| Adjustments for provisions, non-current | (11.60) | |||||
| Adjustments for other financial liabilities, current | 2.40 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (924.50) | |||||
| 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 | 29.20 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (898.90) | |||||
| Net cash flows from (used in) operations | 2,503.30 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 755.50 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,747.80 | |||||
| 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 | 837.20 | |||||
| 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 | (227.40) | |||||
| 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 | 415.80 | |||||
| Repayments of borrowings | 959.20 | |||||
| Payments of lease liabilities | 17.20 | |||||
| Dividends paid | 595.50 | |||||
| Interest paid | 402.80 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,558.90) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (38.50) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 108.80 | |||||
| Net increase (decrease) in cash and cash equivalents | 70.30 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 558.70 | |||||
| Cash and cash equivalents cash flow statement at end of period | 629.00 | |||||