INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PROV
MSEI Symbol NOTLISTED
ISIN INE0ONE01016
Name of Company PROVENTUS AGROCOM LIMITED
Type of company SME
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 05-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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 Single segment
Description of single segment AGRO COMMODITY
Start date and time of board meeting 05-11-2025   13:45:00
End date and time of board meeting 05-11-2025   16:00:00
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 Not applicable


Financial Results — Other than Bank

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 38,960.40 38,960.40
Other income 27.96 27.96
Total Income 38,988.36 38,988.36
2 Expenses
(a) Cost of materials consumed 28,306.43 28,306.43
(b) Purchases of stock-in-trade 7,038.66 7,038.66
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (468.55) (468.55)
(d) Employee benefit expense 411.60 411.60
(e) Finance costs 20.66 20.66
(f) Depreciation and amortisation expense 61.02 61.02
(g) Other Expenses
1 Total of Other Expenses 2,782.39 2,782.39
Total other expenses 2,782.39 2,782.39
Total expenses 38,152.21 38,152.21
3 Profit before exceptional and extraordinary items and tax 836.15 836.15
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 836.15 836.15
6 Extraordinary items 0.00 0.00
7 Profit before tax 836.15 836.15
8 Tax Expense
Current tax 100.596 100.596
Deferred tax 67.184 67.184
Total tax expenses 167.78 167.78
9 Net Profit Loss for the period from continuing operations 668.37 668.37
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 668.37 668.37
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 668.37 668.37
17 Details of equity share capital
Paid-up equity share capital 34,46,691.00 34,46,691.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19.24 19.24
Diluted earnings (loss) per share from continuing and discontinued operations 19.13 19.13
20 Debt equity ratio 0.1900 0.1900
21 Debt service coverage ratio 36.2900 36.2900
22 Interest service coverage ratio 0.04000 0.04000
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1) The above consolidated unaudited financial results for the half year ended 30th September, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 5th November, 2025. The Company’s Statutory Auditors have expressed an unmodified opinion on the aforesaid results. These results are available on the Company’s website. 2) In accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015, the above standalone results have been reviewed by the Statutory Auditors of the Company for the half year ended 30th September, 2025. 3) The above consolidated unaudited financial statements for the half year ended 30th September, 2025 have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards specified under Section 133 of the Companies Act, 2013, and the relevant provisions thereof. The compliance relating to Ind AS is not applicable to the Company since it is listed on the SME platform of NSE. 4) The figures for the previous period/year have been regrouped/reclassified, wherever necessary, to conform to the current period/year classification. 5) The Company is operating in a single segment and hence, the provisions relating to Segment Reporting as per AS-17 “Segment Reporting” are not applicable. 6) There are no investor complaints pending as on 30th September, 2025. 7) Earnings per share have not been annualized for the half year ended 30th September, 2025, 31st March, 2025 and 30th September, 2024.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 836.15
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 61.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow (4.45)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 7.39
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 63.96
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (1,402.71)
Adjustments for decrease (increase) in trade receivables (3,818.57)
Adjustments for decrease (increase) in other current assets (1,140.98)
Adjustments for increase (decrease) in trade payables 1,575.35
Adjustments for increase (decrease) in other current liabilities (43.91)
Adjustments for provisions 582.35
Total adjustments for working capital (4,248.47)
Total adjustments for reconcile profit (loss) (4,184.51)
Net cash flows from (used in) operations (3,348.36)
Dividends received 0.07
Interest paid 20.67
Interest received 22.25
Income taxes paid (refund) 7.00
Other inflows (outflows) of cash (29.49)
Net cash flows from (used in) operating activities before extraordinary items (3,383.20)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (3,383.20)
4 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 1.17
Purchase of property plant and equipment 58.17
Proceeds from sales of intangible assets 0.00
Purchase of intangible 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 0.07
Interest received 22.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.01)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (34.69)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (34.69)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 418.36
Repayments of borrowings 27.89
Dividends paid 0.00
Interest paid 20.67
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (33.13)
Net cash flows from (used in) financing activities before extraordinary items 336.67
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 336.67
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (3,081.22)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 12.48
Net increase (decrease) in cash and cash equivalents (3,068.74)
Cash and cash equivalents cash flow statement at beginning of period 3,485.50
Cash and cash equivalents cash flow statement at end of period 416.76


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 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 344.67
Reserves and surplus 13,295.92
Money received against share warrants 0.00
Total shareholders' funds 13,640.59
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 2281000
5 Non-current liabilities
Long-term borrowings 557.86
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 57.25
Long-term provisions 0.00
Total non-current liabilities 615.11
6 Current liabilities
Short-term borrowings 2,048.16
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 1,830.02
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,179.41
Total Trade payable 3,009.43
Other current liabilities 68.75
Short-term provisions 655.36
Total current liabilities 5,781.70
Total equity and liabilities 20,060.21
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 404.74
Producing properties 0.00
Intangible assets 3.82
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 923.19
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 1,331.75
ii Non-current investments 381.56
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 63.67
Total non-current assets 1,776.98
Current assets
Current investments 4.45
Inventories 6,147.57
Trade receivables 7,480.56
Cash and cash equivalents 416.76
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 3,736.07
Other current assets 497.82
Total current assets 18,283.23
Total assets 20,060.21
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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments