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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 31-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Horticulture Crops
Start date and time of board meeting 31-01-2026   14:00:00
End date and time of board meeting 31-01-2026   15:30:00
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
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,596.11 38,590.36
Other income 173.56 543.50
Total income 6,769.67 39,133.86
2 Expenses
(a) Cost of materials consumed 10,119.75 22,998.54
(b) Purchases of stock-in-trade 102.07 565.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,311.81) (5,727.18)
(d) Employee benefit expense 1,114.14 2,985.47
(e) Finance costs 417.81 1,037.18
(f) Depreciation, depletion and amortisation expense 97.50 292.50
(f) Other Expenses
1 Other Expenses 974.75 2,399.72
2 Selling and Distribution Expenses 713.71 10,376.33
Total other expenses 1,688.46 12,776.05
Total expenses 6,227.92 34,927.66
3 Total profit before exceptional items and tax 541.75 4,206.20
4 Exceptional items 268.60 474.94
5 Total profit before tax 810.35 4,681.14
6 Tax expense
7 Current tax 87.28 217.36
8 Deferred tax 0.00 0.00
9 Total tax expenses 87.28 217.36
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 723.07 4,463.78
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 723.07 4,463.78
17 Other comprehensive income net of taxes 9.15 25.90
18 Total Comprehensive Income for the period 732.22 4,489.68
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 1,900.40 1,900.40
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 3.8 23.49
Diluted earnings (loss) per share from continuing operations 3.8 23.49
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 3.8 23.49
Diluted earnings (loss) per share from continuing and discontinued operations 3.8 23.49
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES TO STANDALONE UNAUDITED RESULTS FOR THE QUARTER & 9 MONTHS ENDED ON 31/12/2025 1. The financial results were reviewed by the Audit Committee on 30 January 2026 and were thereafter approved by the Board of Directors at its meeting held on 31 January 2026. 2. The provision for Gratuity and Leave encashment has been provided for based on the data available with the company. The company has not obtained actuarial valuation. However, the same would be obtained for FY 2025-26 and accounted for in the books of account of the company at year end. 3. The company is dealing with one major product segment a. Seed Cultivation 4. Investor Complaints: a. Received during the quarter - NIL b. Pending at the end of quarter-NIL 5. The figures have been regrouped/rearranged, wherever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 (9.15) (25.90)
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 9.15 25.90