Integrated Filing — IndAS



General information about company

Scrip Code 506414
NSE Symbol FERMENTA
MSEI Symbol NOTLISTED
ISIN INE225B01021
Name of company Fermenta Biotech Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 11-08-2026   11:00:00
End date and time of board meeting 11-08-2026   13:10:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 12,182.12 12,182.12
Other income 437.38 437.38
Total income 12,619.50 12,619.50
2 Expenses
(a) Cost of materials consumed 3,875.32 3,875.32
(b) Purchases of stock-in-trade 978.04 978.04
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (647.34) (647.34)
(d) Employee benefit expense 2,300.62 2,300.62
(e) Finance costs 253.91 253.91
(f) Depreciation, depletion and amortisation expense 519.56 519.56
(f) Other Expenses
1 Other expenses 3,870.24 3,870.24
Total other expenses 3,870.24 3,870.24
Total expenses 11,150.35 11,150.35
3 Total profit before exceptional items and tax 1,469.15 1,469.15
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,469.15 1,469.15
6 Tax expense
7 Current tax 436.09 436.09
8 Deferred tax 79.91 79.91
9 Total tax expenses 516.00 516.00
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 953.15 953.15
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 953.15 953.15
17 Other comprehensive income net of taxes 29.69 29.69
18 Total Comprehensive Income for the period 982.84 982.84
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 973.81 973.81
Total profit or loss, attributable to non-controlling interests (20.66) (20.66)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,003.50 1,003.50
Total comprehensive income for the period attributable to owners of parent non-controlling interests (20.66) (20.66)
21 Details of equity share capital
Paid-up equity share capital 1,434.03 1,434.03
Face value of equity share capital 5 5
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 3.4 3.4
Diluted earnings (loss) per share from continuing operations 3.34 3.34
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 3.4 3.4
Diluted earnings (loss) per share from continuing and discontinued operations 3.34 3.34
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) 2 The above unaudited consolidated financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 11th August 2026. The results of the Company are available for investors at www.fermentabiotech.com, www.bseindia.com and www.nseindia.com in accordance with the provision of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 3 These unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Companies (Indian Accounting Standards) Rules 2015 (as amended) (’Ind AS’) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 4 During the previous year, the Parent Company sold a portion of its investment property comprising freehold land situated at Village Takawe. The gain arising from such sale amounted to Rs.162.89 lakhs for the quarter ended June 30, 2025 and the year ended March 31, 2026 (quarter ended June 30, 2026: Rs. Nil; quarter ended March 31, 2026: Rs. Nil). The said income has been recognized under 'Revenue from Operations' pertaining to the Property Segment. 5 During the current period, the Parent company has consumed semi-finished inventory provided for in the earlier year towards the production of animal feed and accordingly such provision has been reversed for the quarter ended June 30, 2026 is Rs. 205.00 lakhs, (for the quarter ended March 31, 2026 is Rs. 316.78 lakhs , for the quarter ended June 30, 2025 is Rs. Nil lakhs and the year ended March 31, 2026 is Rs. 1,023.73 lakhs). 6 In the earlier years, the Parent company had recognised provision against certain receivables and trade receivables. The Parent company recovered part amount of Rs. 907.14 lakhs against these provided balances and accordingly such provision reversed and recorded as an exceptional items in the year and quarter ended March 31, 2026. 7 During the previous year, the Company assessed the potential impact of increased employee benefit obligations arising from the implementation of the Labour Codes, based on its best estimate and in consultation with external experts. Accordingly, the Company recognised a provision of Rs. 219.56 lakhs for the year ended March 31, 2026, in accordance with Ind AS 19, Employee Benefits, which was disclosed as exceptional item. 8 The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year to date figures upto the nine months ended December 31, 2025 which were subjected to a limited review by the statutory auditors. 9 During the quarter, the Company has granted 3,95,400 employee stock options to the eligible employees of the company at an exercise price of Rs.83.67 per option exercisable into equivalent equity share of Rs. 5 each subject to the fulfilment of vesting conditions, under The Fermenta Biotech Limited - Employee Stock Option Scheme 2025, as approved by the shareholders of the Company on 12th August 2025. 10 Figures of the previous periods have been regrouped/ reclassified wherever necessary to conform to the current period classification.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 Bulk drugs/chemicals 11,739.16 11,739.16
2 Property (Refer Note 4) 0.0019936 0.0019936
3 Unallocated 0.0068098 0.0068098
Total Segment Revenue 12,619.50 12,619.50
Less: Inter segment revenue
Revenue from operations 12,619.50 12,619.50
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Bulk drugs/chemicals 1,905.05 1,905.05
2 Property (Refer Note 4) 6.84 6.84
3 Unallocated (188.83) (188.83)
Total Profit before tax 1,723.06 1,723.06
i. Finance cost 253.91 253.91
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 1,469.15 1,469.15
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Bulk drugs/chemicals 52,962.55 52,962.55
2 Property (Refer Note 4) 862.58 862.58
3 Unallocated 12,769.09 12,769.09
Total Segment Asset 66,594.22 66,594.22
Un-allocable Assets 0.00 0.00
Net Segment Asset 66,594.22 66,594.22
4 Segment Liabilities
Segment Liabilities
1 Bulk drugs/chemicals 10,300.10 10,300.10
2 Property (Refer Note 4) 3,894.07 3,894.07
3 Unallocated 11,249.72 11,249.72
Total Segment Liabilities 25,443.89 25,443.89
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 25,443.89 25,443.89
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
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
1 Exchange differences in translating the financials statements in foreign currency 30.20 30.20
2 Net fair value change in investment in equity instruments through other comprehensive income (net) (0.68) (0.68)
3 Income tax thereon. 0.17 0.17
Total Amount of items that will be reclassified to profit and loss 29.69
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 29.69 29.69





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 SRBC & CO LLP Yes 28-02-2029