Aristo Bio-Tech and Lifescience Limited reported a 74.5% rise in net profit to ₹718.26 lakh for the financial year ended March 31, 2026, compared to ₹411.47 lakh in the previous year. Revenue from operations increased 14.3% to ₹3,637.17 lakh from ₹3,180.93 lakh in FY25. The Board of Directors recommended a final dividend of ₹0.60 per equity share, representing 6% of the face value, subject to approval by members at the ensuing Annual General Meeting.

The company’s total expenses for FY26 stood at ₹3,544.76 lakh, up from ₹3,130.79 lakh in the prior year. Profit before tax for the year rose to ₹969.76 lakh from ₹546.69 lakh in FY25. The statutory auditors, Prakash Chandra Jain & Co., issued an audit report with an unmodified opinion on the standalone financial results. The earnings per share (EPS) for the year improved to ₹10.55 from ₹6.04 in the previous year.

Financial Performance

The standalone financial results for the year ended March 31, 2026, were reviewed by the Audit Committee and approved by the Board. The company reported a basic and diluted EPS of ₹10.55 for FY26. Reserves excluding revaluation reserve increased to ₹3,770.62 lakh as of March 31, 2026, from ₹3,052.35 lakh in the previous year.

Balance Sheet and Cash Flows

The company’s total assets as of March 31, 2026, were ₹15,521.59 lakh, compared to ₹14,062.39 lakh a year earlier. Current assets included inventories of ₹6,321.01 lakh and trade receivables of ₹5,472.69 lakh. Cash and cash equivalents increased to ₹262.65 lakh from ₹111.56 lakh in FY25. The net cash flow from operating activities for the year was ₹844.44 lakh, while investing and financing activities resulted in outflows of ₹297.00 lakh and ₹396.34 lakh, respectively.

The Board meeting was held on May 30, 2026, at the company’s registered office in Vadodara. The financial statements were prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) and comply with the provisions of the Companies Act, 2013.

Aristo Bio-Tech and Lifescience Limited has submitted the compliance certificate for its Structured Digital Database (SDD) for the financial year ended March 31, 2026, to the National Stock Exchange of India Limited. The certification confirms that the company successfully captured all four unpublished price sensitive information (UPSI) events required during the period, ensuring adherence to Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015.

The certificate, issued by M/s SCS & Co. LLP, Practicing Company Secretaries, validates the internal controls and maintenance of the digital database. The auditors confirmed that the system is non-tamperable and possesses the capability to maintain records for eight years. The verification process included physical checks of the SDD and confirmations received from the company's management via email.

Key Compliance Details

The certification process covered several critical aspects of the SDD framework. The auditors relied on management representations and public domain information to verify the classification of information as UPSI. The engagement focused specifically on checking compliance with the requirements for maintaining the database and capturing the nature of UPSI disseminated during FY26.

Scope and Limitations

M/s SCS & Co. LLP noted that the maintenance of the SDD remains the responsibility of the company's management. The certification is limited to the extent of compliance required by NSE Circular No. NSE/CML/2024/31 dated October 18, 2024, and the relevant PIT Regulations. The firm performed verification on a test basis to provide reasonable assurance regarding the sanctity of the processes and the correctness of the records.