Emmessar Biotech & Nutrition Limited has published its audited financial results for the quarter and year ended March 31, 2026, in newspapers pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors had previously approved these results at a meeting held on May 12, 2026.

Financial Performance Overview

The company reported a net profit of ₹43.59 lacs for FY26, an increase from ₹31.62 lacs in the previous year. Total income for the year stood at ₹240.66 lacs, compared to ₹261.96 lacs in FY25. Revenue from operations declined to ₹37.08 lacs from ₹61.09 lacs, while other income rose to ₹203.58 lacs from ₹200.87 lacs. Total comprehensive income for FY26 was ₹40.67 lacs, compared to ₹30.55 lacs in the prior year.

(All figures in ₹ Lacs)

Segment-wise Performance

The company operated in two primary segments during the year: Healthcare and Rent on Leasehold Land. Healthcare revenue for FY26 was ₹37.08 lacs, down from ₹61.09 lacs in FY25. Rent on Leasehold Land revenue grew to ₹165.31 lacs from ₹152.36 lacs. The Others segment contributed ₹38.27 lacs in FY26 versus ₹48.51 lacs in the previous year.

Balance Sheet Highlights

As of March 31, 2026, the company's total assets stood at ₹953.01 lacs, up from ₹921.99 lacs as of March 31, 2025. Shareholders' funds increased to ₹811.48 lacs from ₹770.81 lacs. The face value of each equity share is ₹10.00.

Cash Flow Summary

For FY26, the company generated net cash from operating activities of ₹26.51 lacs, compared to ₹22.39 lacs in FY25. Cash and cash equivalents at the end of FY26 stood at ₹3.34 lacs, up from ₹1.05 lacs at the beginning of the year.

Emmessar biotech & Nutrition Limited has formally communicated to the Bombay Stock Exchange that it does not meet the criteria to be classified as a large corporate under the applicable SEBI regulations. The company submitted this confirmation on April 08, 2026, addressing the requirements under SEBI circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023.

Regulatory Compliance Disclosure

The company's disclosure relates to the SEBI framework concerning funding by large corporates, which establishes specific criteria for classification and compliance requirements. Emmessar Biotech & Nutrition Limited confirmed that it does not fall under the large corporate category as defined by the regulatory guidelines.

Financial Position Details

The company provided key financial and operational details as part of its regulatory submission:

The company reported nil outstanding borrowings as on March 31, 2025, which supports its position regarding non-applicability of the large corporate framework. Additionally, credit rating requirements and stock exchange fine provisions related to borrowing shortfalls are marked as not applicable to the company's current operational structure.

Corporate Information

Emmessar Biotech & Nutrition Limited operates from its registered office and factory located at Plot No. T-3/2, MIDC Area, Taloja, Maharashtra. The company maintains its corporate office at Kamer Building in Fort, Mumbai. The disclosure was signed by Priyanka Sharma, serving as Company Secretary and Compliance Officer, ensuring proper authorization and compliance with regulatory requirements.

Regulatory Framework Context

The SEBI circular referenced in the disclosure establishes guidelines for funding mechanisms involving large corporates. Companies meeting specific criteria under this framework are subject to particular compliance requirements, including borrowing thresholds and credit rating obligations. By confirming its non-applicability status, Emmessar Biotech & Nutrition Limited clarifies its regulatory position and ensures transparency with market participants and regulatory authorities.