Indrayani Biotech Ltd

Board action

• Board approved standalone and consolidated audited financial results for year ended 31 March 2026.

Key financials

• Consolidated revenue from operations: 13,783.12 lakhs; total income: 14,240.35 lakhs.
• Consolidated net profit after tax: 216.03 lakhs; EPS: 0.48.
• Standalone revenue: 2,189.78 lakhs; standalone net profit: 69.97 lakhs.

Auditor report

• Auditors issued qualified opinion on Consolidated Results due to confirmations pending for trade creditors.
• Some subsidiaries are consolidated using Indian GAAP rather than IND AS.
• Note identifies outstanding confirmation of trade creditor balances totaling ₹61.82 lakh.

Group structure

• Annexure I lists subsidiaries and step-down entities in the group including IBL Health Care and Kniss Laboratories.

Publication and access

• Audited results to be published in newspapers and hosted on company and BSE websites.

Board meeting details

• Board meeting held August 17, 2026; results approved; meeting duration 3:45 PM to 4:30 PM.

Consolidated results

• Revenue from operations: ₹13,783.12 lakh; other income: ₹457.22 lakh.
• Total income: ₹14,240.35 lakh; total expenses: ₹14,210.36 lakh.
• PBT: ₹29.99 lakh; PAT: ₹216.03 lakh; current tax: ₹5.45 lakh.
• Deferred tax expense: ₹-191.49 lakh (credit).
• EPS (basic/diluted): ₹0.48; total comprehensive income: ₹216.81 lakh.
• Auditors issued a qualified opinion on the Consolidated Financial Results.

Standalone results

• Standalone revenue from operations: ₹2,189.78 lakh; total income: ₹2,611.03 lakh.
• Standalone PAT: ₹69.97 lakh; standalone EPS: ₹0.15.

Balance sheet highlights

• Consolidated total assets: ₹25,342.68 lakh; total equity: ₹10,208.41 lakh.
• Consolidated borrowings: current ₹7,041.82 lakh; non-current ₹5,788.76 lakh.
• Standalone total assets: ₹12,192.53 lakh; standalone equity: ₹5,603.12 lakh.
• Standalone borrowings: current ₹3,251.73 lakh; non-current ₹2,662.93 lakh.

Auditor observations

• Qualified opinion due to balance confirmations outstanding for trade creditors (₹61.82 lakh) and Indian GAAP subsidiaries.
• Consolidation includes subsidiaries not audited by the same firm; reliance on other auditors.

Meeting Details

• Date: 17 August 2026; time not disclosed.
• Location: not disclosed.

Key Agenda Items

• Approval of audited financial statements for quarter and year ended 31 March 2026, with notes, and director sign-off.
• Take on record the Auditors' Report on FY ended 31 March 2026.
• Approval of audited financial results for Q and FY ended 31 March 2026 for dissemination to exchanges.
• Approval of text of advertisement for publication in newspapers.

Other Notes

GST revocation update

• Order dated July 15, 2026 revokes the cancellation of GST registration for Indrayani Biotech Ltd.
• Cancellation was originally effective from April 28, 2026 for non-filing of returns.
• Revocation takes effect from the cancellation date and there is no operational impact.
• Regulatory disclosure also notes updates to ongoing tax litigations per SEBI Master Circular.

Tax litigation update

• ITAT quashed the March 26, 2025 Income Tax assessment against Indrayani Biotech.
• Order dated July 14, 2026 remanded the matter to the First Appellate Authority for fresh adjudication.
• Annexure A attached per Master Circular; update provided to the stock exchange.
• No material monetary liability determined yet; status remains ongoing.

Dematerialisation certificate

• Certificate under Reg 74(5) received from MUFG Intime India (RTA) for quarter ended 30 June 2026.
• Dematerialisation securities confirmed/rejected; securities listed on exchanges where existing shares are listed.
• Certificates dematerialised were mutilated and cancelled; depositories substituted in the register of members within timelines.

Resignation of Whole-time Director

• Mr. Singarababu Indirakumar resigned as Whole-time Director effective 24 March 2026
• Resignation reason stated as professional reasons
• Resignation accepted by Board on 24 March 2026
• Mr. Indirakumar was relieved from duties at close of business on 24 March 2026
• Mr. Indirakumar informed he resigned earlier on 16 March 2026 to ROC and others