Integrated Filing — IndAS



General information about company

Scrip Code 512573
NSE Symbol AVANTIFEED
MSEI Symbol NOTLISTED
ISIN INE871C01038
Name of company AVANTI FEEDS 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 11-02-2026   11:15:00
End date and time of board meeting 11-02-2026   15:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
The Company has not defaulted on any loans and debt securities during the reporting quarter.



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 94,509.40 3,33,632.32
Other income 4,810.38 13,423.81
Total income 99,319.78 3,47,056.13
2 Expenses
(a) Cost of materials consumed 74,093.40 2,51,338.92
(b) Purchases of stock-in-trade 14.41 67.62
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,823.31) 5,095.75
(d) Employee benefit expense 5,337.08 16,740.62
(e) Finance costs 28.77 52.13
(f) Depreciation, depletion and amortisation expense 870.01 2,457.09
(f) Other Expenses
1 Other Expenses 4,535.09 13,728.71
Total other expenses 4,535.09 13,728.71
Total expenses 82,055.45 2,89,480.84
3 Total profit before exceptional items and tax 17,264.33 57,575.29
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,264.33 57,575.29
6 Tax expense
7 Current tax 4,117.63 13,634.50
8 Deferred tax 246.36 887.58
9 Total tax expenses 4,363.99 14,522.08
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 12,900.34 43,053.21
12 Profit (loss) from discontinued operations before tax (16.26) 54.11
13 Tax expense of discontinued operations (4.09) 13.62
14 Net profit (loss) from discontinued operation after tax (12.17) 40.49
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 12,888.17 43,093.70
17 Other comprehensive income net of taxes 28.39 85.14
18 Total Comprehensive Income for the period 12,916.56 43,178.84
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 1,362.46 1,362.46
Face value of equity share capital 1 1
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 9.47 31.6
Diluted earnings (loss) per share from continuing operations 9.47 31.6
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.01 0.03
Diluted earnings (loss) per share from discontinued operations -0.01 0.03
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.46 31.63
Diluted earnings (loss) per share from continuing and discontinued operations 9.46 31.63
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) 1. The above unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and the Companies (Indian Accounting Standards) Amendment Rules, 2016. 2. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11th February, 2026. The statutory auditors of the company has carried out a Limited Review of the above results. 3. The continuing business segments are: (a) Shrimp Feed (b) Shrimp Hatchery 4. The discontnued business segment is: Sale of power from wind mills. The Company has sold its windmill asset during the year, this divestment is part of the Company’s strategy to streamline non core assets and has no material impact on ongoing operations. Brief particulars of the disconinued operations are given as under: Sl. No. Particulars 31.12.2025 30.09.2025 30.12.2024 31.12.2025 31.12.2024 31.03.2025 unaudited unaudited unaudited unaudited unaudited unaudited a. Revenue from operation --- 81.63 14.12 142.90 142.94 162.90 b. Total income --- 81.63 14.12 142.90 142.94 162.90 c. Total expense 16.26 37.69 41.56 88.79 104.64 139.71 d. Profit before tax (16.26) 43.94 (27.44) 54.11 39.30 23.19 e. Tax expense (4.09) 11.06 (6.91) 13.62 9.89 5.84 f. Profit from discontinued (12.17) 32.88 (20.53) 40.49 29.41 17.35 5. On 21 November 2025, the Government of India notified four Labour Codes-Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020-consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs to facilitate assessment of financial impact due to changes in regulations. The Company is in the process of studying the impact of new Labour Codes and continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and will provide appropriate accounting effect on the basis of such developments. The impact if any will be identified and provided during Q4 of FY 2025-2026. 6. Corresponding previous period figures have been regrouped/reclassified 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)
1 Shrimp Feed 94,365.89 3,32,931.48
2 Shrimp Hatchery 0.0014351 0.0070084
3 Wind Power 0.00 0.001429
Total Segment Revenue 94,509.40 3,33,775.22
Less: Inter segment revenue
Revenue from operations 94,509.40 3,33,775.22
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Shrimp Feed 12,679.20 44,654.86
2 Shrimp Hatchery (196.48) (451.25)
3 Wind Power (16.26) 54.11
Total Profit before tax 12,466.46 44,257.72
i. Finance cost 28.77 52.13
ii. Other Unallocable Expenditure net off Unallocable income (4,810.38) (13,423.81)
Profit before tax 17,248.07 57,629.40
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Shrimp Feed 1,20,858.68 1,20,858.68
2 Shrimp Hatchery 3,315.03 3,315.03
3 Wind Power 156.02 156.02
Total Segment Asset 1,24,329.73 1,24,329.73
Un-allocable Assets 2,14,955.05 2,14,955.05
Net Segment Asset 3,39,284.78 3,39,284.78
4 Segment Liabilities
Segment Liabilities
1 Shrimp Feed 57,029.58 57,029.58
2 Shrimp Hatchery 92.83 92.83
3 Wind Power 0.00 0.00
Total Segment Liabilities 57,122.41 57,122.41
Un-allocable Liabilities 12,804.19 12,804.19
Net Segment Liabilities 69,926.60 69,926.60
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 (28.39) (85.14)
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 28.39 85.14





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Tukaram & Co. LLP Yes 31-08-2026