Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol AJOONI
MSEI Symbol NOTLISTED
ISIN INE820Y01021
Name of company AJOONI BIOTECH 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Manufacturing of Cattle feed
Start date and time of board meeting 26-May-2025   14:30:00
End date and time of board meeting 26-May-2025   15:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-09-30
Indicate Company website link for updated RPT policy of the Company https://ajoonibiotech.com/pdf/RELATED%20PARTY%20TRANSACTION%20POLICY.pdf
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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-Jan-2025 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 Standalone Standalone
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 292744000 1146919000
Other income 13364000 20690000
Total income 306108000 1167609000
2 Expenses
(a) Cost of materials consumed 225909000 971542000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1087000 -1265000
(d) Employee benefit expense 5901000 27573000
(e) Finance costs 568000 3343000
(f) Depreciation, depletion and amortisation expense 3810000 10935000
(f) Other Expenses
1 other expesnes 49714000 112188000
Total other expenses 49714000 112188000
Total expenses 286989000 1124316000
3 Total profit before exceptional items and tax 19119000 43293000
4 Exceptional items 0 0
5 Total profit before tax 19119000 43293000
6 Tax expense
7 Current tax 4924000 10242000
8 Deferred tax -1244000 -670000
9 Total tax expenses 3680000 9572000
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 15439000 33721000
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 15439000 33721000
17 Other comprehensive income net of taxes -8238000 -2610000
18 Total Comprehensive Income for the period 7201000 31111000
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 344487000 344487000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 536302000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.09 0.2
Diluted earnings (loss) per share from continuing operations 0.09 0.2
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 0.09 0.2
Diluted earnings (loss) per share from continuing and discontinued operations 0.09 0.2
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 109331000
Capital work-in-progress 2929000
Investment property 0
Goodwill 0
Other intangible assets 4793000
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 34936000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 150679000
Total non-current financial assets 185615000
Deferred tax assets (net) 3792000
Other non-current assets 24011000
Total non-current assets 330471000
2 Current assets
Inventories 239869000
Current financial asset
Current investments 0
Trade receivables, current 162164000
Cash and cash equivalents 68302000
Bank balance other than cash and cash equivalents 0
Loans, current 133065000
Other current financial assets 2737000
Total current financial assets 366268000
Current tax assets (net) 0
Other current assets 13903000
Total current assets 620040000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 950511000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 344487000
Other equity 536302000
Total equity attributable to owners of parent 880789000
Non controlling interest
Total equity 880789000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19397000
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 2113000
Total non-current financial liabilities 21510000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 21510000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 34952000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 34952000
Other current financial liabilities 93000
Total current financial liabilities 35045000
Other current liabilities 2925000
Provisions, current 0
Current tax liabilities (Net) 10242000
Deferred government grants, Current 0
Total current liabilities 48212000
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 69722000
Total equity and liabilites 950511000
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-Jan-2025 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 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
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-Jan-2025 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 NET OF TAX -8238000 -2610000
Total Amount of items that will not be reclassified to profit and loss -8238000 -2610000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -8238000 -2610000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 43293000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -86196000
Adjustments for decrease (increase) in trade receivables, current -32570000
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 -97923000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -22320000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 19107000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 10935000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 2609000
Adjustments for other financial liabilities, non-current 0
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) 0
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) -18000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -206376000
Net cash flows from (used in) operations -163083000
Dividends received 0
Interest paid -3344000
Interest received -8875000
Income taxes paid (refund) 8750000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -177364000
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 0
Purchase of property, plant and equipment -9563000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 20324000
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 -16043000
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 8875000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -153415000
Net cash flows from (used in) investing activities -171344000
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 -4857000
Repayments of borrowings -2576000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 3344000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 253889000
Net cash flows from (used in) financing activities 248264000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -100444000
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 -100444000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period -100444000





Details of Impact of Audit Qualification
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 NARINDER KUMAR AND COMPANY Yes 30-Nov-2026


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-Jun-2024
Amount Raised 42314938500000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To Finance Expenditure towards Acquisition of Land, Site, Development and Other Civil Work. NA 80660000 77902000 45334000 0
2 To Acquire the Plant & Machinery NA 87500000 84530000 14698000 0
3 To part finance the working capital requirement NA 160000000 154534000 154534000 0
4 To meet General corporate purposes. NA 105000000 101430000 50937000 0
5 To meet the expenses of the Issue NA 4909000 4740000 4621000 0


Signatory Details
Name of signatory jasjot singh
Designation of person Managing Director
Place Mohali
Date 26-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 AJOONI BIOTECH LIMITED HEALTHY BIOSCIENCES LIMITED PROMOTER GROUP Purchase of goods or services 90000000 APPROVAL FOR THE FY 2024-25 0 33054000 0
2 AJOONI BIOTECH LIMITED HEALTHY BIOSCIENCES LIMITED PROMOTER GROUP Advance APPROVAL FOR THE FY 2024-25 0 911000 0
3 AJOONI BIOTECH LIMITED HEALTHY BIOSCIENCES LIMITED PROMOTER GROUP Any other transaction Rent Paid 250000 APPROVAL FOR THE FY 2024-25 106000 0 0
4 AJOONI BIOTECH LIMITED PUNJAB BIOTECHNOLOGY PARK LIMITED COMMON PROMOTER Advance APPROVAL FOR THE FY 2024-25 6000000 41911000 35911000
5 AJOONI BIOTECH LIMITED KHANNA SOLVEX COMMON DIRECTOR Purchase of goods or services APPROVAL FOR THE FY 2024-25 1619000 0 0
6 AJOONI BIOTECH LIMITED KHANNA SOLVEX COMMON DIRECTOR Any other transaction Rent Paid APPROVAL FOR THE FY 2024-25 285000 0 0
7 AJOONI BIOTECH LIMITED KHANNA SOLVEX COMMON DIRECTOR Advance APPROVAL FOR THE FY 2024-25 1652000 35080000 33428000
8 AJOONI BIOTECH LIMITED GURSIMRAN SINGH WHOLE TIME DIRECTOR Remuneration APPROVAL FOR THE FY 2024-25 600000 103000 31000
9 AJOONI BIOTECH LIMITED JASJOT SINGH MANAGING DIRECTOR & CFO Remuneration APPROVAL FOR THE FY 2024-25 1500000 49000 142000
10 AJOONI BIOTECH LIMITED GURMEET SINGH PROMOTER RELATIVE Any other transaction Salary Paid APPROVAL FOR THE FY 2024-25 1500000 0 0
11 AJOONI BIOTECH LIMITED ISHNEET KAUR PROMOTER GROUP Any other transaction Rent Paid APPROVAL FOR THE FY 2024-25 90000 0 0
12 AJOONI BIOTECH LIMITED PARMJEET KAUR PROMOTER GROUP Any other transaction Rent Paid APPROVAL FOR THE FY 2024-25 90000 0 0
Total value of transaction during the reporting period 13442000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 193000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 193000