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.

Arunjyothi Bio Ventures has successfully completed the acquisition and registration of a strategic property in Jangaon, Telangana. The company announced the finalization of the purchase, which includes 2 acres and 06 guntas of land along with a pre-constructed warehouse spanning 22,000 square feet.

Key Highlights

• Property Details: 2 acres 06 guntas of land with a 22,000 sq. ft. warehouse
• Location: Jangaon, Telangana

Acquisition Timeline

1. The Board of Directors approved the purchase from related parties.
2. Shareholders granted approval at an Extraordinary General Meeting.
3. Official registration of the land and warehouse in the company's name.

Corporate Governance

Arunjyothi Bio Ventures has adhered to proper corporate governance procedures throughout the acquisition process. The company followed the regulations set by the Securities and Exchange Board of India (SEBI) for related party transactions, ensuring transparency and shareholder approval.

Strategic Implications

The addition of land and a warehouse in Telangana could potentially enhance Arunjyothi Bio Ventures' operational capabilities in the region. The strategic location in Jangaon may provide logistical advantages for the company's bio ventures operations.

About Arunjyothi Bio Ventures

Arunjyothi Bio Ventures (CIN: L01400TG1986PLC062463) operates two plant units in Telangana and Andhra Pradesh. The company's registered office is located in Hyderabad, Telangana.

Investors and stakeholders can find more information about the company on its official website: www.abvl.co.in .