Natural Biocon (India) Limited has reported its standalone audited financial results for the quarter and financial year ended March 31, 2026, as approved by its Board of Directors at a meeting held on May 09, 2026. The results were prepared in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and were duly reviewed by the Audit Committee and audited by M/s Mayur Shah & Associates, Chartered Accountants (Membership No. 036827).

Financial Performance: FY26 vs FY25

The company's total income from operations declined sharply during FY26, falling to ₹254.54 lakhs from ₹834.81 lakhs in FY25. Net sales/income from operations stood at ₹254.41 lakhs for FY26, compared to ₹834.81 lakhs in the prior year. The company swung to a net loss of ₹4.00 lakhs in FY26 from a net profit of ₹4.46 lakhs in FY25. Total expenses for FY26 were ₹258.54 lakhs against ₹828.85 lakhs in FY25. The following table summarises the key annual financial metrics:

Quarterly Performance: Q4 FY26

For the quarter ended March 31, 2026, the company reported total income from operations of ₹87.97 lakhs, compared to ₹135.14 lakhs in the corresponding quarter of the previous year. The net loss for Q4 FY26 stood at ₹9.34 lakhs, an improvement from the net loss of ₹48.62 lakhs recorded in Q4 FY25. Total expenses for the quarter were ₹97.31 lakhs versus ₹183.75 lakhs in the year-ago period.

Balance Sheet Highlights

As at March 31, 2026, the company's total assets stood at ₹3,683.85 lakhs, compared to ₹3,852.22 lakhs as at March 31, 2025. Total equity declined to ₹3,073.22 lakhs from ₹3,187.03 lakhs in the previous year, with equity share capital remaining unchanged at ₹2,578.28 lakhs. Other equity reduced to ₹494.94 lakhs from ₹608.75 lakhs. The company reported zero non-current liabilities, while current liabilities included borrowings of ₹37.55 lakhs, trade payables of ₹471.60 lakhs, and provisions of ₹26.48 lakhs.

Cash Flow Summary

The company's net cash flow from operating activities for FY26 was ₹2.90 lakhs, compared to ₹29.51 lakhs in FY25. Net cash used in investing activities was ₹(12.64) lakhs, while net cash from financing activities was ₹9.19 lakhs. Cash and cash equivalents at the end of FY26 stood at ₹3.97 lakhs, compared to ₹4.52 lakhs at the beginning of the year.

Auditor's Report and Key Audit Matters

M/s Mayur Shah & Associates issued an audit report with an unmodified opinion on the standalone audited financial results for the quarter and year ended March 31, 2026. However, the auditors highlighted several key audit matters of significance:

• The auditors noted they had submitted a resignation letter dated February 14, 2026, which was not accepted by management, citing SEBI circular CIR/CFD/CMD1/114/2019. The auditors stated they would cease to be the company's auditor upon signing and approval of the report.
• Potential variations in financial transactions reported in the books versus those in Form No. 26AS, AIS/TIS, and similar external records were flagged, as such records were not available at the time of signing.
• A preferential allotment made in July 2024 amounting to ₹19,45,35,000/- (including security premium) was noted; funds raised were intended for working capital but were applied towards investment-related activities, as reflected in the books of accounts.
• Third-party confirmations for various debit/credit balances were not provided until the date of signing, making those balances subject to verification; the reported loss may therefore be subject to change.
• The company has not complied with provisions relating to unpaid dividend outstanding since long, on which the auditors were unable to form an opinion.
• Physical share certificates or demat account statements for investments made through the preferential allotment have not been provided, and accordingly, no opinion was expressed on the investment amounts in the books.

The paid-up equity share capital of the company stands at ₹2,578.28 lakhs (face value ₹10/- per share). The company operates in a single business segment.

Natural Biocon (India) Limited has announced the postponement of its board meeting originally scheduled for April 30, 2026. The company informed BSE Limited through an official communication dated April 30, 2026, that the meeting has been rescheduled to Saturday, May 9, 2026.

Meeting Details and Purpose

The rescheduled board meeting will address several important agenda items as outlined in the company's communication to the stock exchange.

Regulatory Compliance

The meeting postponement follows proper regulatory protocols under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company had initially announced the April 30, 2026 board meeting date on April 22, 2026, maintaining transparency with stakeholders throughout the process.

Key Agenda Items

The board will consider and approve several critical documents during the May 9, 2026 meeting:

• Audited financial results for Q4FY26
• Auditor's report for the quarter and year ended March 31, 2026
• Certificate for unmodified opinion from auditors
• Other business matters as deemed necessary

Company Leadership

The official communication was signed by Arunkumar Prajapati, Managing Director of Natural Biocon (India) Limited, bearing DIN: 08281232. The document was digitally signed on April 30, 2026 at 18:10:26 +05'30', ensuring proper authentication and regulatory compliance.

The company has requested BSE Limited to take note of this rescheduling and maintain appropriate records for regulatory purposes.