Amraworld Agrico Limited's Board of Directors, at its meeting held on May 5, 2026, approved the audited standalone financial results for the quarter and year ended March 31, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The board meeting commenced at 05:15 PM and concluded at 05:45 PM. The statutory auditors, Bipin & Co., Chartered Accountants (F.R.N. 101509W), issued an unmodified opinion on the standalone financial statements for the year ended March 31, 2026.

Financial Performance: FY26 vs FY25

Amraworld Agrico recorded a significant deterioration in financial performance for the year ended March 31, 2026. Revenue from operations turned negative at Rs. (99.01) lacs in FY26, compared to a positive Rs. 45.94 lacs in FY25, with no gross revenue from the sale of products reported in either period. Total expenses declined to Rs. 10.51 lacs in FY26 from Rs. 17.88 lacs in FY25, driven by lower employee benefit expenses and other expenses. The company reported a net loss of Rs. 108.92 lacs for FY26, reversing a net profit of Rs. 25.50 lacs in the prior year. Basic and diluted earnings per share (face value Rs. 1/- each, not annualised) stood at Rs. (0.09) for FY26, compared to Rs. 0.02 in FY25.

The following table summarises the key income statement metrics (Rs. in lacs):

Quarterly Performance

For the quarter ended March 31, 2026, Amraworld Agrico reported no revenue from operations. Total expenses for the quarter stood at Rs. 0.99 lacs, comprising employee benefit expenses of Rs. 0.60 lacs and other expenses of Rs. 0.39 lacs. The net loss for the quarter ended March 31, 2026 was Rs. (0.99) lacs, compared to a net loss of Rs. (38.34) lacs in the quarter ended March 31, 2025, and a net loss of Rs. (0.61) lacs in the quarter ended December 31, 2025.

Balance Sheet Highlights

The company's total assets as at March 31, 2026 stood at Rs. 1,285.02 lacs, down from Rs. 1,511.01 lacs as at March 31, 2025. Non-current assets, primarily comprising financial investments of Rs. 1,282.98 lacs, accounted for the bulk of total assets. Current assets declined to Rs. 2.04 lacs from Rs. 2.92 lacs in the prior year, with cash and cash equivalents of Rs. 1.22 lacs and bank balances of Rs. 0.81 lacs. On the liabilities side, current liabilities decreased to Rs. 235.44 lacs from Rs. 352.50 lacs, with other financial liabilities reducing to Rs. 230.00 lacs from Rs. 344.50 lacs.

Cash Flow Summary

The standalone statement of cash flows, prepared under the indirect method as per Ind AS-7, reflects a net decrease in cash and cash equivalents of Rs. (0.42) lacs for the year ended March 31, 2026, compared to a net increase of Rs. 1.64 lacs in the prior year. Net cash outflow from operating activities was Rs. (225.53) lacs, while net cash inflow from investing activities was Rs. 225.11 lacs. There were no cash flows from financing activities during the year. Cash and cash equivalents closed at Rs. 2.03 lacs as at March 31, 2026, against an opening balance of Rs. 2.45 lacs.

Auditor's Report and Compliance

The independent auditor's report was issued by Bipin & Co., Chartered Accountants (F.R.N. 101509W), signed by CA Amit Shah (Membership No.: 126337) from Vadodara, dated May 5, 2026. The auditors confirmed that the standalone financial results are presented in accordance with Regulation 33 of the SEBI Listing Regulations and give a true and fair view in conformity with applicable Indian Accounting Standards. The financial results were reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on May 5, 2026. The company operates in a single segment, and accordingly, no separate segment results have been disclosed.

Amraworld Agrico Limited announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating a significant improvement in its loss position compared to the previous year. The company's Board of Directors approved these results during their meeting held on February 2, 2026, which commenced at 03:15 PM and concluded at 03:45 PM at the registered office.

Board Meeting and Regulatory Compliance

Pursuant to Regulation 30(6) and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board meeting was conducted to consider and approve the unaudited financial results. The meeting was presided over by Steven Hines, Wholetime Director, who signed the regulatory filings submitted to BSE Limited under scrip code 531991 and security ID AMRAAGRI.

Quarterly Financial Performance

The company's financial performance for Q3FY26 showed marked improvement in loss reduction:

The company recorded no revenue from operations during the quarter, consistent with the previous year's performance. Total expenses decreased substantially to Rs 0.61 lacs from Rs 1.98 lacs in Q3FY25.

Expense Analysis

The company's operational expenses were minimal during the quarter with detailed breakdown showing:

Nine-Month Performance Overview

For the nine months ended December 31, 2025, the company's performance contrasted with the previous year:

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, Bipin & Co. Chartered Accountants (FRN: 101509W), conducted a limited review of the financial results under partner CA Amit Shah (M. No.: 126337). The company maintains a paid-up equity share capital of Rs 1,203.00 lacs with a face value of Re 1 per share, which remained unchanged across all reported periods.

Key Highlights

• Significant reduction in quarterly losses by 99.87% year-on-year
• Minimal operational expenses with focus on employee benefits
• No revenue generation from core operations
• Maintained stable equity capital structure
• Compliance with regulatory requirements under SEBI Listing Regulations