Arunjoyoti Bio Ventures Limited has announced its unaudited financial results for the quarter ended December 31, 2025, reporting a significant turnaround with a net profit of ₹4.67 lakhs compared to a loss of ₹122.73 lakhs in the previous quarter. The company's board meeting held on February 3, 2026, approved these results along with the Limited Review Report.

Financial Performance Highlights

The company demonstrated strong operational improvement in Q3FY26. Revenue from operations increased to ₹646.82 lakhs from ₹533.65 lakhs in Q2FY26, representing a sequential growth of 21.21%. Total income for the quarter reached ₹648.01 lakhs compared to ₹534.86 lakhs in the previous quarter.

Nine-Month Performance

For the nine months ended December 31, 2025, the company reported total income of ₹2,055.32 lakhs compared to ₹2,287.14 lakhs in the corresponding period of the previous year. Despite lower revenue, the company achieved a net profit of ₹86.48 lakhs for the nine-month period, showing improvement over the ₹74.90 lakhs profit recorded in the same period last year.

Board Meeting Details

The board meeting was conducted at the company's registered office at Door No.1-98/1/JSIC/6F/604-B 6th Floor, Jain Sadhguru Capital Park, Beside Image Gardens, Madhapur, Shaikpet, Hyderabad. The meeting commenced at 10:30 AM and concluded at 02:20 PM.

Regulatory Compliance

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the Audit Committee before board approval. PKF Sridhar & Santhanam LLP, the company's statutory auditors, conducted a limited review of the unaudited financial results as required under Regulation 33 of SEBI (LODR) Regulations, 2015. The communication was signed by P.B.N. Murthy, Whole-Time Director (DIN: 01445523), ensuring compliance with regulatory requirements.

Arunjyothi Bio Ventures Limited has reported a significant turnaround in its financial performance for the half-year ended September 30, 2025. The company's board of directors approved the unaudited financial results in a meeting held on November 3, 2025.

Key Financial Highlights

Financial Performance Analysis

Arunjyothi Bio Ventures has shown a remarkable improvement in its bottom line, reporting a profit before tax of ₹109.22 lakhs for the half-year period ended September 30, 2025. This is a significant turnaround from the loss of ₹24.10 lakhs reported in the previous corresponding period.

However, it's important to note that while profitability improved, the company's revenue from operations decreased by 14.6% year-over-year to ₹1,404.89 lakhs in H1 FY2026 from ₹1,644.92 lakhs in H1 FY2025.

Balance Sheet Highlights

The company's balance sheet as of September 30, 2025, shows:

• Total assets stood at ₹5,909.00 lakhs
• Equity share capital remained unchanged at ₹1,863.81 lakhs
• Cash and cash equivalents decreased to ₹7.38 lakhs from ₹59.21 lakhs as of March 31, 2025
• Non-current borrowings reduced to ₹1,494.71 lakhs from ₹1,677.23 lakhs as of March 31, 2025

Other Key Developments

Deferred Tax Adjustment

The company identified and corrected a prior period error relating to deferred tax computation on depreciation differences and recognition of previously unavailed tax benefits on unabsorbed depreciation. This adjustment is non-cash in nature and has no impact on the company's operating performance or cash flows.

Stock Split

During the quarter ended March 31, 2025, the company implemented a stock split, changing the face value of shares from ₹10 to ₹1 per share. This has affected the calculation of earnings per share for all reporting periods.

Conclusion

While Arunjyothi Bio Ventures has shown improved profitability in H1 FY2026, the decrease in revenue and cash reserves may warrant attention. The reduction in non-current borrowings could indicate a strengthening financial position, but investors should monitor the company's ability to maintain profitability and manage its working capital effectively in the coming quarters.