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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	29-Apr-2025   14:00:00
End date and time of board meeting	29-Apr-2025   17:30:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	519677000	3649082000
	Other income	38619000	45458000
	Total income	558296000	3694540000
2	Expenses
(a)	Cost of materials consumed	1015991000	2255384000
(b)	Purchases of stock-in-trade	9530000	127348000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-848736000	-1027254000
(d)	Employee benefit expense	63415000	325038000
(e)	Finance costs	13659000	104838000
(f)	Depreciation, depletion and amortisation expense	13411000	38161000
(f)	Other Expenses
1	Selling and Distribution Expenses	112326000	1169717000
2	Other Expenses	163020000	300866000
	Total other expenses	275346000	1470583000
	Total expenses	542616000	3294098000
3	Total profit before exceptional items and tax	15680000	400442000
4	Exceptional items	5403000	5403000
5	Total profit before tax	21083000	405845000
6	Tax expense
7	Current tax	5997000	20370000
8	Deferred tax	276000	-523000
9	Total tax expenses	6273000	19847000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	14810000	385998000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	14810000	385998000
17	Other comprehensive income net of taxes	6812000	-3305000
18	Total Comprehensive Income for the period	21622000	382693000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	190040000	190040000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		6253832000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0	0
	Diluted earnings (loss) per share from continuing operations	0	0
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	1.14	20.14
	Diluted earnings (loss) per share from discontinued operations	1.14	20.14
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.14	20.14
	Diluted earnings (loss) per share from continuing and discontinued operations	1.14	20.14
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES: n n(1) The financial results were reviewed by the Audit Committee in meeting held on 28 April 2025 and were thereafter approved by the Board of Directors at its meeting held on 29 April 2025. n n(2) The company is dealing in one major product segment, i.e. Seed Cultivation. n n(3) The results have been consolidated with Nath Bio-Genes CA, Uzbekistan, where in the company is holding 90% of equity. n n(4) Investor complaints - Opening Balance-0, Received and Solved-0, Closing Balance - 0 n n(5) The figures for the Quarter ending 31.03.2025 are the balancing figures between audited figures of the full financial year and the year to date figures up-to the third quarter. n n(6) The figures have been regrouped/ rearranged where ever necessary. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2431938000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	71822000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	57818000
	Trade receivables, non-current	0
	Loans, non-current	358260000
	Other non-current financial assets	0
	Total non-current financial assets	416078000
	Deferred tax assets (net)	0
	Other non-current assets	442158000
	Total non-current assets	3361996000
2	Current assets
	Inventories	3380159000
	Current financial asset
	Current investments	0
	Trade receivables, current	889015000
	Cash and cash equivalents	888992000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	1664913000
	Total current financial assets	3442920000
	Current tax assets (net)	36519000
	Other current assets	40480000
	Total current assets	6900078000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10262074000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	190040000
	Other equity	6253831000
	Total equity attributable to owners of parent	6443871000
	Non controlling interest	0
	Total equity	6443871000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	129762000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	129762000
	Provisions, non-current	35433000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	165195000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1095244000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	794835000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	794835000
	Other current financial liabilities	0
	Total current financial liabilities	1890079000
	Other current liabilities	1750559000
	Provisions, current	8470000
	Current tax liabilities (Net)	3900000
	Deferred government grants, Current	0
	Total current liabilities	3653008000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3818203000
	Total equity and liabilites	10262074000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	-4165000	658000
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	-2647000	2647000
5	Total Other comprehensive income	6812000	-3305000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			405845000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-1077068000
	Adjustments for decrease (increase) in trade receivables, current			37555000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			16515000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			361874000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			632172000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			38161000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			5063000
	Adjustments for other financial liabilities, current			-279360000
	Adjustments for other financial liabilities, non-current			-24702000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			10354000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-5403000
	Other adjustments for non-cash items			-3305000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-288144000
	Net cash flows from (used in) operations			117701000
	Dividends received			0
	Interest paid			-104838000
	Interest received			-35886000
	Income taxes paid (refund)			10839000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			175814000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1054000
	Purchase of property, plant and equipment			79204000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			2643000
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			35886000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-39621000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			134077000
	Repayments of borrowings			12183000
	Payments of lease liabilities			0
	Dividends paid			38008000
	Interest paid			104838000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-349000
	Net cash flows from (used in) financing activities			-21301000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			114892000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			114892000
	Cash and cash equivalents cash flow statement at beginning of period			774099000
	Cash and cash equivalents cash flow statement at end of period			888991000