Integrated Filing — IndAS



General information about company

Scrip Code 544100
NSE Symbol NOVAAGRI
MSEI Symbol NOTLISTED
ISIN INE02H701025
Name of company Nova Agritech 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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-11-2025
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 Single segment
Description of single segment Agri Input Industry
Start date and time of board meeting 13-11-2025   11:30:00
End date and time of board meeting 13-11-2025   12:30:00
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 13-11-2025
Indicate Company website link for updated RPT policy of the Company https://novaagri.in/investor-relations/policies/
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No Default



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 2,131.87 3,297.04
Other income 107.72 205.04
Total income 2,239.59 3,502.08
2 Expenses
(a) Cost of materials consumed 1,538.68 2,163.47
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (574.59) (722.18)
(d) Employee benefit expense 378.80 687.66
(e) Finance costs 67.54 135.34
(f) Depreciation, depletion and amortisation expense 78.39 100.97
(f) Other Expenses
1 Other Expenses 571.57 910.59
Total other expenses 571.57 910.59
Total expenses 2,060.39 3,275.85
3 Total profit before exceptional items and tax 179.20 226.23
4 Exceptional items 0.00 0.00
5 Total profit before tax 179.20 226.23
6 Tax expense
7 Current tax 0.36 12.21
8 Deferred tax 17.57 5.47
9 Total tax expenses 17.93 17.68
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 161.27 208.55
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 161.27 208.55
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 161.27 208.55
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 1,850.40 1,850.40
Face value of equity share capital 2 2
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 0.18 0.23
Diluted earnings (loss) per share from continuing operations 0.18 0.23
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 0.18 0.23
Diluted earnings (loss) per share from continuing and discontinued operations 0.18 0.23
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial 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 3,121.23
Capital work-in-progress 265.66
Investment property 0.00
Goodwill 0.00
Other intangible assets 8.58
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 6,311.41
Trade receivables, non-current 0.00
Loans, non-current 5.33
Other non-current financial assets 97.77
Total non-current financial assets 6,414.51
Deferred tax assets (net) 594.14
Other non-current assets 0.00
Total non-current assets 10,404.12
2 Current assets
Inventories 2,571.88
Current financial asset
Current investments 0.00
Trade receivables, current 12,021.84
Cash and cash equivalents 94.19
Bank balance other than cash and cash equivalents 78.83
Loans, current 0.00
Other current financial assets 8.36
Total current financial assets 12,203.22
Current tax assets (net) 0.00
Other current assets 1,016.06
Total current assets 15,791.16
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 26,195.28
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,850.40
Other equity 15,900.02
Total equity attributable to owners of parent 17,750.42
Non controlling interest
Total equity 17,750.42
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 68.14
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 32.88
Total non-current financial liabilities 101.02
Provisions, non-current 95.54
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 196.56
Current liabilities
Current financial liabilities
Borrowings, current 3,134.51
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 161.38
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,133.86
Total Trade payable 4,295.24
Other current financial liabilities 144.94
Total current financial liabilities 7,574.69
Other current liabilities 14.21
Provisions, current 139.84
Current tax liabilities (Net) 519.56
Deferred government grants, Current 0.00
Total current liabilities 8,248.30
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 8,444.86
Total equity and liabilites 26,195.28
Disclosure of notes on assets and liabilities



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)
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

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
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
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
5 Total Other comprehensive income



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 226.23
Adjustments for reconcile profit (loss)
Adjustments for finance costs 135.34
Adjustments for decrease (increase) in inventories (838.92)
Adjustments for decrease (increase) in trade receivables, current 949.08
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (12.95)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (5.79)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (538.80)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (34.11)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 100.97
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 2.00
Adjustments for provisions, non-current (1.48)
Adjustments for other financial liabilities, current 39.41
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 199.73
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) (5.29)
Other adjustments for non-cash items 150.94
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (259.33)
Net cash flows from (used in) operations (33.10)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (33.10)
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 (1,286.44)
Purchase of property, plant and equipment 1,227.31
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 2,188.42
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 8.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5.29
Net cash flows from (used in) investing activities (311.97)
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 (0.89)
Repayments of borrowings (20.95)
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (135.34)
Net cash flows from (used in) financing activities (115.28)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (460.35)
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 (460.35)
Cash and cash equivalents cash flow statement at beginning of period 554.52
Cash and cash equivalents cash flow statement at end of period 94.17





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 29-01-2024
Amount Raised 11,200.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Ltd
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Audit Committee reviewed and noted that there is no deviation
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment in subsidiary, Nova Agri Sciences Private Limited for setting-up a new formulation plant NA 14.20 0.00 14.20 0.00
2 Funding Capital Expenditure by Company, towards expansion of existing formulation plant NA 10.49 0.00 10.49 0.00
3 Funding of working capital requirement of the company NA 26.65 0.00 26.65 0.00
4 Investment in the subsidiary, Nova Agri Sciences Private Limited, for funding working capital requirements NA 43.36 0.00 43.36 0.00
5 General Corporate Purpose NA 6.24 0.00 6.24 0.00 As per the Prospectus dated 28.01.2024, the original cost for GCP is mentioned as Rs 3.13 crore. However, the amount was erroneously mentioned as Rs. 3.13 crore as issue related expenses pertaining to offer for sale (Rs. 3.11 crore) was considered along with issue related expenses of the Company. However, the same was rectified to Rs. 6.24 Cr and a Corrigendum dated 30.01.2024 was issued in this regard.


Signatory Details

Name of signatory Kiran Kumar Atukuri
Designation of person Managing Director
Place Singannaguda
Date 13-11-2025




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 Nova Agritech Limited Nova Agri Sciences Private Limited Wholly-Owned Subsidiary Sale of goods or services 3,500.00 NA 0.00 0.00 0.00
2 Nova Agritech Limited Nova Agri Sciences Private Limited Wholly-Owned Subsidiary Purchase of goods or services 3,500.00 NA 106.22 3,295.90 3,341.74
3 Nova Agritech Limited Nova Agri Sciences Private Limited Wholly-Owned Subsidiary Investment 1,227.31 NA 1,227.31 4,528.65 5,755.96
4 Nova Agritech Limited Nova Agri Sciences Private Limited Wholly-Owned Subsidiary Interest received 0.27 NA 0.00 0.25 0.27
5 Nova Agritech Limited Nova Agri Sciences Private Limited Wholly-Owned Subsidiary Any other transaction Lease Rent 25.00 NA 5.29 0.00 5.29
6 Nova Agritech Limited Malathi Siripurapu Whole-Time Director Remuneration 300.00 NA 135.91 0.00 0.00
7 Nova Agritech Limited Gunupudi Kamoji Srinivas CFO Remuneration 36.00 NA 16.16 0.00 0.00
8 Nova Agritech Limited Neha Soni CS Remuneration 12.44 NA 6.11 0.00 0.00
9 Nova Agritech Limited Srinivasarao Mandalapu CEO Remuneration 70.00 NA 34.78 0.00 0.00
10 Nova Agritech Limited Kiran Kumar Atukuri Managing Director Remuneration 100.00 NA 45.00 0.00 0.00
11 Nova Agritech Limited Cherukuri Rajesh Whole-Time Director Remuneration 20.00 NA 8.74 0.00 0.00
12 Nova Agritech Limited Swapna Kandula Independent Director Any other transaction Sitting Fee 1.30 NA 1.30 0.00 0.00
13 Nova Agritech Limited Adabala Seshagiri Rao Independent Director Any other transaction Sitting Fee 1.90 NA 1.90 0.00 0.00
14 Nova Agritech Limited Ramesh Babu Nemani Independent Director Any other transaction Sitting Fee 2.00 NA 2.00 0.00 0.00
15 Nova Agritech Limited Adapa Kiran Kumar Independent Director Any other transaction Sitting Fee 2.10 NA 2.10 0.00 0.00
16 Nova Agritech Limited Zeit Systems Proprietorship in which director has substantial interest Sale of goods or services 1,500.00 NA 0.00 1,447.77 1,387.77
17 Nova Agritech Limited Suraksha Agri Retails (India) Private Limited Associate Company Sale of goods or services 1,500.00 NA 0.00 1,313.58 1,313.86
18 Nova Agritech Limited Nova Agri Seeds India Private Limited Wholly-Owned Subsidiary Any other transaction Advance towards purchases 1,000.00 NA 3.00 10.54 13.54
19 Nova Agritech Limited Nova Agri Seeds India Private Limited Wholly-Owned Subsidiary Any other transaction Equity Investment 0.00 NA 0.00 5.00 5.00
20 Nova Agritech Limited Nova Agri Sciences Private Limited Wholly-Owned Subsidiary Any other transaction Equity Investment 0.00 NA 0.00 180.00 180.00
21 Nova Agri Sciences Private Limited Nova Agritech Limited Holding Company Sale of goods or services 3,500.00 NA 106.22 3,295.90 3,341.74
22 Nova Agri Sciences Private Limited Nova Agritech Limited Holding Company Purchase of goods or services 3,500.00 NA 0.00 0.00 0.00
23 Nova Agri Sciences Private Limited Nova Agritech Limited Holding Company Any other transaction Lease Rent 25.00 NA 5.29 0.00 5.29
24 Nova Agri Sciences Private Limited Nova Agritech Limited Holding Company Interest paid 0.27 NA 0.00 0.25 0.27
25 Nova Agri Sciences Private Limited Zeit Systems Proprietorship in which director has substantial interest Sale of goods or services 1,000.00 NA 0.00 18.44 74.29
26 Nova Agri Sciences Private Limited Zeit Systems Proprietorship in which director has substantial interest Purchase of goods or services 1,000.00 NA 0.00 0.00 0.00
27 Nova Agri Sciences Private Limited Suraksha Agri Retails (India) Private Limited Associate Company Sale of goods or services 1,000.00 NA 0.00 148.29 148.29
28 Nova Agri Sciences Private Limited Suraksha Agri Retails (India) Private Limited Associate Company Purchase of goods or services 1,000.00 NA 0.00 0.00 0.00
29 Nova Agri Sciences Private Limited Nova Agri Seeds India Private Limited Associate Company Any other transaction Advance towards purchases 1,000.00 NA 70.26 0.00 0.00
30 Nova Agri Sciences Private Limited Nova Agri Seeds India Private Limited Associate Company Sale of goods or services 1,000.00 NA 0.38 10.14 80.84
31 Nova Agri Seeds India Private Limited Nova Agritech Limited Holding Company Any other transaction Advance towards Sale 100.00 NA 3.00 10.54 13.54
32 Nova Agri Seeds India Private Limited Nova Agri Sciences Private Limited Associate Company Any other transaction Advance towards Sale 100.00 NA 70.26 0.00 0.00
33 Nova Agri Seeds India Private Limited Nova Agri Sciences Private Limited Associate Company Purchase of goods or services 1,000.00 NA 0.38 10.14 80.84
Total value of transaction during the reporting period 1,851.61