NEOGEN2025-10-012025-12-31NEOGEN2025-04-012025-12-31NEOGEN2025-10-012025-12-31in-capmkt:OtherExpenses1MemberNEOGEN2025-04-012025-12-31in-capmkt:OtherExpenses1MemberNEOGEN2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1NEOGEN2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1NEOGEN2025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares542665NEOGENNOTLISTEDINE136S01016Neogen Chemicals LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-02-06INRCroresQuarterlyThird quarterSingle segmentSpecialty Chemicals2026-02-1114:30:002026-02-1119:30:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated220020000020900000222110000019194000000-7557000002602000002151000006830000045730000021646000005650000005650000026300000-560000020700000035800000000110000036900000200000371000000000263800000101.41.4001.41.41. Pursuant to SEBI Operational Circular for Issue and Listing of Non-Convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper dated 10th August, 2021, the Holding Company has listed Non- Convertible Debentures (NCDs) on Bombay Stock Exchange (BSE). <BR> The Holding Company has listed Non-convertible debenture on BSE on August 14, 2025, and accordingly the Holding company has complied with the disclosure requirements specified under Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 from quarter ended September 30, 2025 onwards. The Ratios specified under Regulation 52(4) have been presented for the quarter ended September 30, 2025 and December 31, 2025 and nine month ended December 31, 2025. Except for period specified herein the ratios was not applicable in previous periods as the Holding Company had no listed non-convertible debt securities in those periods. <BR> <BR> The Holding Company is rated by leading credit rating agency Crisil Limited. Crisil has assigned the rating Crisil A1 and Crisil A/ Negative for its short term facilities and long term facilities (including NCDs) respectively. <BR> <BR> 2. The above unaudited consolidated financial results of the Group for the quarter and nine months ended December 31, 2025 have been prepared in accordance with the IND AS, as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended and are in compliance with the presentation and disclosure requirement of Regulations 33 and Regulations 52 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 as amended and the other accounting principles generally accepted in India and were reviewed by the Statutory Auditor and recommended by the Audit Committee in its meeting held on February 11, 2026 and was approved by the Board of Directors at their meeting held on February 11, 2026. <BR> <BR> 3. The unaudited financial results of Dhara Fine chem Industries (a joint venture where the Holding Company is holding 90% of the capital contribution), the wholly owned subsidiaries of the Holding Company namely Neogen Ionics Limited and Neogen Chemicals Japan Corporation Limited for the quarter and nine months ended December 31, 2025 and of a Step down subsidiary - Neogen Morita New Materials Limited for the quarter ended December 31, 2025 and period from July 30, 2025 to December 31, 2025 is considered for Unaudited Consolidated Financial Results of the Group. <BR> <BR> 4. On March 05, 2025 there was fire at Multi-Purpose Plant (MPP3) - Facility, Tank Farms and warehouse at Dahej SEZ Plant of the Group. This incident led to damage of certain property, plant and equipment, inventory and interrupted business. The Group is adequately insured for reinstatement value of damaged fixed assets, inventory and loss of profits due to business interruption. The Group has intimated the fire incident with the insurance company and submitted loss estimate pertaining to replacement value of the damaged property, plant and equipment, loss of damaged inventory and incidental expenses incurred on account of fire. The Claim is admitted by the insurance company. <BR> <BR> During the financial year and quarter ended March 31, 2025, the Group has recognised loss of Rs. 362.90 Crore on account of damage to certain property, plant & equipment, inventory and estimated cost of incidental charges. The Group has recognised insurance claim receivable of Rs. 348.82 Crore to the extent of recovery of loss after adjusting applicable deductibility considering its assessment of loss and admissibility of claims as per the policy, adequacy of coverage and nature of loss and based upon the independent opinion obtained by the Group from Independent Surveyor and Independent Expert Practitioner. The Group has not accounted claim for loss of profit due to business interruption and excess value of reinstatement of assets over written down value as per accounting conservatism. The aforementioned losses and corresponding insurance claim has been presented on a net basis of Rs. 14.08 Crore under exceptional item in these Consolidated financial results for the previous quarter and year ended March 31, 2025. <BR> <BR> During the nine month ended December 31, 2025, Group has received Rs. 83.48 Crore (Rs. 80.00 Crore as on account payment from insurance company and balance Rs. 3.48 Crore pertains to sale of scrap). <BR> <BR> 5. On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. The implementation of the Labour Codes has resulted in an increase of Rs. 0.10 Crore in the provision for defined benefit obligation, which has been recognised as an employee benefit expense in the current reporting period. The Group continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes, and will incorporate appropriate accounting treatment based on these developments as required. <BR> <BR> 6. Previous period / year's figures have been regrouped / rearranged wherever necessary to make them comparable with the current period's classification. <BR> <BR> 7. The Group deals in Specialty chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Group considers it as one operating segment. <BR> <BR> 8. For more details on results, visit investor relations section of the Company's website at https://neogenchem.com/financial-performance/ and financial result under corporates section of Stock Exchange's website at www.nseindia.com and www.bseindia.com. <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated615400000051500000620550000047329000000-1436300000698800000536500000199200000122490000059560000002495000000249500000111700000-330000007870000001708000000002500000173300000-18000001715000000000263800000106.576.57006.576.57Other Expenses457300000Other Expenses1224900000Items that will not reclassified to profit or loss800000800000Items that will not reclassified to profit or loss-1900000-1900000200000-500000400000400000200000-1800000UnauditedtrueM/s. Chandabhoy & Jassoobhoy, Chartered Accountantstrue2026-10-31