Emmessar Biotech & Nutrition Limited reported a net profit of ₹13.15 lakh for the quarter ended June 30, 2026, marking a 23% year-on-year increase from ₹10.70 lakh in the corresponding period of FY26. The growth was primarily driven by stable rental income from its leasehold land segment, which contributed ₹41.33 lakh to total income, alongside effective cost management that reduced total expenses to ₹43.55 lakh from ₹45.24 lakh in the previous quarter.

The Board of Directors approved the unaudited financial results on August 07, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results underwent a limited review by statutory auditors M/s. V. Nagarajan & Co., Chartered Accountants, who issued their report on the same date. The financial statements were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and other generally accepted accounting principles in India.

Financial Performance Breakdown

Revenue from operations stood at ₹5.93 lakh, down from ₹9.28 lakh in the preceding quarter but aligned with the ₹9.28 lakh recorded in Q1FY26. This decline was offset by significant other income, which totaled ₹53.92 lakh compared to ₹47.34 lakh in the previous quarter. The healthcare segment generated ₹5.93 lakh in revenue, while the rent on leasehold land segment contributed ₹41.33 lakh. The 'Others' category added ₹12.59 lakh to the top line.

Employee benefit expenses were the largest cost component at ₹30.32 lakh, followed by other expenditure at ₹9.06 lakh. Cost of material consumed was minimal at ₹2.36 lakh. Finance costs remained negligible at ₹0.07 lakh. The company recorded no exceptional items during the quarter.

What the Numbers Show

The primary driver of profitability remains the non-operational income stream, particularly rent from leasehold land, which constitutes the bulk of both revenue and profit. While core healthcare operations generated modest revenue of ₹5.93 lakh, the segment’s result was ₹4.11 lakh, indicating healthy margins despite lower volume compared to the prior year. The divergence between operating revenue and total income highlights the company’s reliance on asset leasing for cash flow stability. Earnings per share (basic) stood at ₹0.26, up from ₹0.01 in the previous quarter and ₹0.34 in Q1FY26.

Corporate Governance and AGM Details

The company announced that its 34th Annual General Meeting will be held on September 29, 2025, via video conferencing. Shareholders holding shares as of September 22, 2026, are eligible to vote electronically. The remote e-voting period will commence on September 26, 2026, and conclude on September 28, 2026. The meeting will be conducted in compliance with MCA General Circulars and SEBI circulars regarding virtual meetings. No investor complaints were received during the quarter ended June 30, 2026.

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.