Basant agro tech (India) Ltd announced strong financial results for the third quarter of FY26 ended December 31, 2025, demonstrating robust growth across key performance metrics. The Board of Directors approved the unaudited financial results during their meeting held on February 9, 2026.

Financial Performance Highlights

The company delivered exceptional quarterly performance with significant year-on-year improvements across major financial parameters:

Nine-Month Performance

The company's nine-month performance for the period ended December 31, 2025, also showed strong momentum:

Segment-wise Revenue Analysis

The company operates across four key business segments, each contributing to the overall growth:

Q3 FY26 Segment Performance:

• Fertilizer: ₹6,369.14 lakh (28.88% increase from ₹4,941.48 lakh)
• Seeds: ₹2,148.92 lakh (8.31% decrease from ₹2,343.60 lakh)
• LABSA: ₹3,161.00 lakh (484.06% increase from ₹541.31 lakh)
• Others: ₹1,072.86 lakh (140.95% increase from ₹445.17 lakh)

The LABSA segment emerged as the standout performer, demonstrating exceptional growth momentum during the quarter.

Operational Efficiency

The company maintained strong operational efficiency with total expenses of ₹12,161.27 lakh in Q3 FY26 compared to ₹8,120.42 lakh in Q3 FY25. Key expense components included cost of materials consumed at ₹11,078.41 lakh and other expenses at ₹2,127.75 lakh. The company benefited from favorable inventory changes, recording a positive impact of ₹2,100.70 lakh.

Capital Structure and Assets

Basant Agro Tech maintained a stable capital structure with paid-up equity share capital of ₹906.28 lakh, consisting of shares with a face value of ₹1 each. Total segment assets stood at ₹41,549.65 lakh as of December 31, 2025, compared to ₹36,373.36 lakh in the previous year, reflecting the company's asset expansion strategy.

The financial results were reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors K.C. Kankariya & Co. providing a limited review report confirming compliance with applicable accounting standards and regulatory requirements.

Basant Agro Tech (India) Limited, a key player in the agricultural sector, has released its financial results for the second quarter of fiscal year 2026, revealing a mixed performance across various segments.

Revenue and Profit Analysis

The company reported a significant decline in its quarterly revenue, with operations income dropping to Rs 105.83 crore for the quarter ended September 30, 2025, compared to Rs 176.41 crore in the same quarter last year, marking a 40% decrease. Despite this revenue contraction, the company managed to maintain profitability, albeit at a lower level.

The net profit for the quarter declined to Rs 0.98 crore from Rs 2.52 crore year-on-year, representing a 61.11% decrease. Consequently, the earnings per share (EPS) also dropped to Rs 0.11 from Rs 0.28 in the previous year.

Segment-wise Performance

Basant AgroTech operates across four main segments, each contributing differently to the overall revenue:

The fertiliser segment remains the largest contributor to the company's revenue, followed by LABSA (Linear Alkyl Benzene Sulfonic Acid) and seeds.

Half-yearly Performance

For the half-year period, the company showed some resilience:

• Revenue increased to Rs 282.24 crore from Rs 249.19 crore
• Net profit rose to Rs 3.51 crore from Rs 2.63 crore

This half-yearly growth suggests that despite the quarterly setback, the company has managed to improve its overall performance in the first half of the fiscal year.

Management Approval and Audit Review

The Board of Directors approved these unaudited financial results in their meeting held on November 10, 2025. K.C. Kankariya & Co., the statutory auditors, conducted a limited review of the financial statements and found no material misstatements.

Market Implications

The mixed results present a complex picture for investors. While the quarterly revenue and profit show a significant decline, the half-yearly figures indicate some positive momentum. The company's ability to maintain profitability despite reduced revenue in Q2 may be seen as a sign of effective cost management.

Investors and market analysts will likely be watching closely to see how Basant AgroTech navigates the challenges in the agricultural sector and whether it can leverage its diverse segment portfolio to drive growth in the coming quarters.

As the agricultural sector continues to face various challenges, including climate variability and market fluctuations, Basant AgroTech's performance in the coming quarters will be crucial in determining its market position and investor confidence.