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 04-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment SEED CULTIVATION
Start date and time of board meeting 04-05-2026   02:00:00
End date and time of board meeting 04-05-2026   16:45:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 5,159.28 44,510.15
Other income 237.50 781.00
Total income 5,396.78 45,291.15
2 Expenses
(a) Cost of materials consumed 6,920.21 30,618.01
(b) Purchases of stock-in-trade 204.88 769.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,545.29) (11,237.58)
(d) Employee benefit expense 420.71 3,579.27
(e) Finance costs 459.28 1,598.84
(f) Depreciation, depletion and amortisation expense 102.68 396.42
(f) Other Expenses
1 Selling and Distribution Expenses 1,866.84 12,243.17
2 Other Expenses 844.23 3,293.43
Total other expenses 2,711.07 15,536.60
Total expenses 5,273.54 41,261.54
3 Total profit before exceptional items and tax 123.24 4,029.61
4 Exceptional items 125.80 600.74
5 Total profit before tax 249.04 4,630.35
6 Tax expense
7 Current tax 233.06 450.42
8 Deferred tax 16.90 16.90
9 Total tax expenses 249.96 467.32
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 (0.92) 4,163.03
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 (0.92) 4,163.03
17 Other comprehensive income net of taxes (149.87) (175.77)
18 Total Comprehensive Income for the period (150.79) 3,987.26
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 66,145.48
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.79 20.98
Diluted earnings (loss) per share from continuing operations -0.79 20.98
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 -0.79 20.98
Diluted earnings (loss) per share from continuing and discontinued operations -0.79 20.98
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) Notes 1. The financial results were reviewed by the Audit Committee on 02 May 2026 and were thereafter approved by the Board of Directors at its meeting held on 04 May 2026. 2. The figures for the Quarter ending 31.03.2026 are the balancing figures between audited figures of the full financial year and the year to date figures up to the third quarter. 3. The results have been consolidated with Nath Bio-Genes CA, Uzbekistan, where in the company is holding 90% of equity. 4. Short provision of Schemes of Rs. 900.00 Lakhs pertaining to the quarter ended June 2025 is adjusted in the current quarter. 5. The company is dealing with one major product segment a. Seed Cultivation 6. Investor Complaints: a. Received during the quarter - NIL b. Pending at the end of quarter-NIL 7. The figures have been regrouped/rearranged, wherever necessary



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 24,380.15
Capital work-in-progress 0.00
Investment property 2.05
Goodwill 0.00
Other intangible assets 558.56
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 590.19
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Non Current Financial Asset 2,060.92
Total of other non-current financial assets 2,060.92
Total non-current financial assets 2,651.11
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 4,264.06
Total of other non-current assets 4,264.06
Total non-current assets 31,855.93
2 Current assets
Inventories 45,054.76
Current financial asset
Current investments 0.00
Trade receivables, current 8,541.48
Cash and cash equivalents 7,599.53
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 16,342.49
Total current financial assets 32,483.50
Current tax assets (net) 97.87
Other current assets
1 Other current assets 250.22
Total of other current assets 250.22
Total current assets 77,886.35
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 1,09,742.28
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,900.40
Other equity 66,145.48
Total equity attributable to owners of parent 68,045.88
Non controlling interest 0.00
Total equity 68,045.88
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,732.22
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
Total of other non-current financial liabilities
Total non-current financial liabilities 1,732.22
Provisions, non-current 494.68
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,226.90
Current liabilities
Current financial liabilities
Borrowings, current 12,117.93
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 238.49
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 12,873.57
Total Trade payable 13,112.06
Other current financial liabilities
1 Other Current Liabilities 14,007.92
Total of other current financial liabilities 14,007.92
Total current financial liabilities 39,237.91
Other current liabilities
Total of other current liabilities
Provisions, current 85.45
Current tax liabilities (Net) 146.14
Deferred government grants, Current 0.00
Total current liabilities 39,469.50
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 41,696.40
Total equity and liabilites 1,09,742.28
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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
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 182.86 187.76
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 (32.99) (11.99)
5 Total Other comprehensive income (149.87) (175.77)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,630.35
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (11,253.17)
Adjustments for decrease (increase) in trade receivables, current (42.13)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 2,557.68
Adjustments for decrease (increase) in other non-current assets 154.58
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,163.70
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 141.11
Adjustments for depreciation and amortisation expense 396.42
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 390.80
Adjustments for provisions, non-current (600.74)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current (3,497.69)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (175.77)
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) (0.22)
Other adjustments for non-cash items 24.43
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,741.00)
Net cash flows from (used in) operations (2,110.65)
Dividends received 0.00
Interest paid (1,598.84)
Interest received (652.65)
Income taxes paid (refund) 92.84
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,257.30)
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 0.00
Purchase of property, plant and equipment 300.51
Proceeds from sales of investment property 0.00
Purchase of investment property 12.01
Proceeds from sales of intangible assets 5.64
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 0.00
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 652.65
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 345.77
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 (434.60)
Repayments of borrowings (1,014.13)
Payments of lease liabilities 0.00
Dividends paid 380.08
Interest paid (1,598.84)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,179.63)
Net cash flows from (used in) financing activities (381.34)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,292.87)
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 (1,292.87)
Cash and cash equivalents cash flow statement at beginning of period 8,889.92
Cash and cash equivalents cash flow statement at end of period 7,597.05





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 GAUTAM N ASSOCIATES, CHARTERED ACCOUNTANTS Yes 30-06-2027