| Scrip code | 000000 |
|---|---|
| NSE Symbol | AVIENCE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0V9I01017 |
| Name of Company | Avience Biomedicals 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 | 25-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-08-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | Medical devices and related products |
| Start date and time of board meeting | 25-08-2026 16:30:00 |
| End date and time of board meeting | 25-08-2026 22:30:00 |
| 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 |
| 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 | 01-10-2025 | 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 | Revenue From Operations | ||
| Revenue from operations | 2,568.65 | 5,250.58 | |
| Other income | 22.98 | 28.92 | |
| Total Income | 2,591.63 | 5,279.50 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 218.00 | 562.01 |
| (b) | Purchases of stock-in-trade | 1,469.80 | 2,698.36 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (368.01) | (377.30) |
| (d) | Employee benefit expense | 238.47 | 451.71 |
| (e) | Finance costs | 88.64 | 153.95 |
| (f) | Depreciation and amortisation expense | 66.32 | 122.16 |
| (g) | Other Expenses | ||
| 1 | Business promotion | 67.04 | 117.08 |
| 2 | Bank Charges | 12.99 | 15.63 |
| 3 | CSR Expenses | 7.70 | 7.70 |
| 4 | Commission | 1.00 | 1.54 |
| 5 | Discount Expense | 1.89 | 4.76 |
| 6 | Freight & Cartage | 23.23 | 43.46 |
| 7 | Insurance | 2.15 | 3.19 |
| 8 | Legal and professional expenses | 2.40 | 10.10 |
| 9 | Provision for doubtful debts | 11.57 | 23.52 |
| 10 | Miscellaneous expenses | 111.94 | 195.05 |
| Total other expenses | 241.91 | 422.03 | |
| Total expenses | 1,955.13 | 4,032.92 | |
| 3 | Profit before exceptional and extraordinary items and tax | 636.50 | 1,246.58 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 636.50 | 1,246.58 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 636.50 | 1,246.58 |
| 8 | Tax Expense | ||
| Current tax | 209.87 | 363.43 | |
| Deferred tax | 5.13 | 7.87 | |
| Total tax expenses | 215.00 | 371.30 | |
| 9 | Net Profit Loss for the period from continuing operations | 421.50 | 875.28 |
| 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 | 421.50 | 875.28 |
| 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 | 421.50 | 875.28 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 403.13 | 403.13 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | 2,738.12 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 10.45 | 21.71 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 10.45 | 21.71 | |
| 20 | Debt equity ratio | 0.8600 | 0.9200 |
| 21 | Debt service coverage ratio | 5.3900 | 6.4400 |
| 22 | Interest service coverage ratio | 10.3400 | 9.8900 |
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) |
|---|
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| 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 |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 1,246.58 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 143.29 | |
| Adjustments for depreciation and amortisation expense | 122.16 | |
| 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 | (7.82) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 14.69 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 272.32 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (410.41) | |
| Adjustments for decrease (increase) in trade receivables | (404.18) | |
| Adjustments for decrease (increase) in other current assets | 157.75 | |
| Adjustments for increase (decrease) in trade payables | 220.64 | |
| Adjustments for increase (decrease) in other current liabilities | (204.78) | |
| Adjustments for provisions | 0.00 | |
| Total adjustments for working capital | (640.98) | |
| Total adjustments for reconcile profit (loss) | (368.66) | |
| Net cash flows from (used in) operations | 877.92 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 287.30 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 590.62 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 590.62 | |
| 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 | 9.79 | |
| Purchase of property plant and equipment | 1,344.86 | |
| 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 | 0.00 | |
| Interest received | 9.02 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (0.89) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (1,326.94) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (1,326.94) | |
| 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 | 677.65 | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 135.84 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | 541.81 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 541.81 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (194.51) | |
| 6 | 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 | (194.51) | |
| Cash and cash equivalents cash flow statement at beginning of period | 421.98 | |
| Cash and cash equivalents cash flow statement at end of period | 227.47 | |
| 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 | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 403.13 | ||
| Reserves and surplus | 2,738.12 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 3,141.25 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | ||
| 4 | Minority interest | ||
| 5 | Non-current liabilities | ||
| Long-term borrowings | 1,322.87 | ||
| Deferred tax liabilities (net) | 18.64 | ||
| Foreign currency monetary item translation difference liability account | 0.00 | ||
| Other long-term liabilities | |||
| Total of Other long-term liabilities | |||
| Long-term provisions | 15.97 | ||
| Total non-current liabilities | 1,357.48 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 1,570.61 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 186.83 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 760.63 | ||
| Total Trade payable | 947.46 | ||
| Other current liabilities | |||
| 1 | Employees dues payable | 24.07 | |
| 2 | Directors' remuneration payable | 39.81 | |
| 3 | Directors' sitting fees payable | 3.68 | |
| 4 | Interest accrued but not due on borrowings | 13.46 | |
| 5 | Advance from customers | 10.79 | |
| 6 | Statutory dues payable | 4.82 | |
| 7 | Interest payables on dues to Micro and Small Enterprises | 3.30 | |
| 8 | Security deposit | 5.50 | |
| Total of Other long-term liabilities | 105.43 | ||
| Short-term provisions | 334.61 | ||
| Total current liabilities | 2,958.11 | ||
| Total equity and liabilities | 7,456.84 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 1,591.64 | ||
| Producing properties | |||
| Intangible assets | 14.46 | Preproducing properties | |
| Property, Plant and Equipment capital work-in-progress | 1,285.28 | ||
| Intangible assets under development or work-in-progress | |||
| Total Property, Plant and Equipment and Intangible assets | 2,891.38 | ||
| ii | Non-current investments | 2.75 | |
| v | Deferred tax assets (net) | 3.49 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 205.27 | |
| Other non-current assets | |||
| 1 | Security Deposit (Unsecured, considered good, unless otherwise stated) | 36.23 | |
| 2 | Fixed deposits with banks with more than 12 months maturity (Unsecured, considered good, unless otherwise stated) | 1.37 | |
| Total of Other non-current assets | 37.60 | ||
| Total non-current assets | 3,140.49 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 1,717.53 | ||
| Trade receivables | 2,101.72 | ||
| Cash and cash equivalents | 6.76 | ||
| Bank balance other than cash and cash equivalents | 286.68 | ||
| Short-term loans and advances | 188.61 | ||
| Other current assets | |||
| 1 | Interest accrued on fixed and other deposits (Unsecured, considered good, unless otherwise stated) | 15.05 | |
| Total of Other current assets | 15.05 | ||
| Total current assets | 4,316.35 | ||
| Total assets | 7,456.84 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 01-10-2025 | 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 | |||||||
| Net Segment Asset | |||||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | |||||||
| Net Segment Liabilities | |||||||
| Disclosure of notes on segments | |||||||
| 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 | Haribhakti & Co LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|