gayatri bioorganics has closed its trading window for securities effective from July 1, 2026, until 48 hours after the declaration of its unaudited financial results for the quarter ending June 30, 2026. The closure is mandated by the company's code of conduct for prevention of insider trading, adopted under the SEBI (Prohibition of Insider Trading) Regulations, 2015. This restriction applies to all designated persons, their immediate relatives, and connected persons covered under the code.

The Board of Directors will meet to consider and approve the unaudited financial results for the quarter ending June 30, 2026. A separate intimation regarding the notice of this board meeting will be sent to the stock exchange. Designated persons have been instructed not to trade in the company's securities during the period of closure.

The disclosure was submitted to BSE Limited by Sreedhara Reddy Kanaparthi, Whole-time Director of Gayatri BioOrganics Limited. The company's registered office is located in Hyderabad, Telangana.

Gayatri Bioorganics Limited submitted revised audited financial results for the quarter and year ended March 31, 2026, due to typographical errors identified in the previously submitted data. The company clarified that these corrections have no impact on its financial performance, profitability, cash flows, or any other material financial information. The Board of Directors approved the revised results at a meeting held on May 19, 2026.

Financial Performance

The company reported a net loss of ₹111.18 lakh for the financial year ended March 31, 2026, widening from a net loss of ₹72.65 lakh in the previous year. Revenue from operations remained nil for both the quarter and the full year under review. Total expenses for the year rose to ₹111.18 lakh from ₹72.65 lakh in the prior year, primarily driven by higher finance costs and other expenses. Employee benefit expenses increased to ₹11.29 lakh from ₹8.50 lakh, finance costs rose to ₹35.77 lakh from ₹27.68 lakh, and other expenses climbed to ₹64.12 lakh from ₹36.47 lakh.

For the quarter ended March 31, 2026, the net loss stood at ₹42.05 lakh, compared to ₹17.46 lakh in the corresponding quarter of the previous year. Basic and diluted earnings per share for the year stood at ₹(0.14), against ₹(0.09) in the prior year.

The following table summarizes the key financial metrics for the year and quarter ended March 31, 2026:

Balance Sheet Highlights

As at March 31, 2026, the company's total assets stood at ₹171.75 lakh, compared to ₹166.35 lakh in the previous year. Equity share capital remained unchanged at ₹7,878.81 lakh, while other equity deteriorated to ₹(11,579.31) lakh from ₹(11,468.12) lakh, resulting in a negative net worth of ₹(3,700.49) lakh. Non-current borrowings increased significantly to ₹3,523.14 lakh from ₹349.73 lakh, while current borrowings declined to ₹174.40 lakh from ₹3,340.35 lakh.

Cash Flow Summary

Net cash used in operating activities for the year was ₹(7.51) lakh, compared to ₹(55.06) lakh in the prior year. There were no cash flows from investing activities. Cash flow from financing activities amounted to ₹73.50 lakh, primarily from proceeds of short-term borrowings. As a result, cash and cash equivalents at the end of the year stood at ₹68.02 lakh, compared to ₹2.04 lakh at the end of the previous year.

Auditor's Report

The statutory auditor, M/s. MGR & Co., Chartered Accountants (Firm Registration Number: 012787S), issued an unmodified opinion on the standalone financial results for the quarter and year ended March 31, 2026. The auditors confirmed that the financial statements give a true and fair view of the company's financial position. The financial statements have been prepared on a going concern basis, supported by a comfort letter provided by the promoters of the company.