Indo US Bio-Tech Limited has announced its unaudited financial results for the quarter ended December 31, 2025, showing mixed performance with revenue growth but declining profitability compared to the previous year. The Board of Directors approved these results on January 21, 2026.

Financial Performance Overview

The company's financial performance for Q3 FY26 presents a contrasting picture when compared to the same period last year:

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Indo US Bio-Tech demonstrated stronger revenue growth while maintaining profitability:

Operational Highlights

The company's expense structure showed significant variations during Q3 FY26. Purchases increased substantially to ₹2,033.64 lakhs from ₹23.91 lakhs in Q3 FY25, while production expenses decreased to ₹1,560.49 lakhs from ₹1,637.34 lakhs. A notable positive change in inventories of ₹1,996.00 lakhs contributed to cost management during the quarter.

Regulatory Compliance and Auditor Opinion

The statutory auditors have expressed a qualified opinion on the financial results. The qualification relates to the company's incomplete assessment of the financial impact from new Labour Codes effective from November 21, 2025. The auditors noted that no provision has been made for potential increased liability due to the absence of actuarial valuation or reliable estimates.

Corporate Structure and Operations

Indo US Bio-Tech Limited operates primarily in seed cultivation, processing, and trading. The company maintains its registered office in Ahmedabad, Gujarat, and operates a factory in Village-Bardoli Kanthi, Gandhinagar district. The company's paid-up equity share capital remains at ₹2,005.20 lakhs with a face value of ₹10 per share.

Key Financial Metrics

The company's tax expenses for Q3 FY26 totaled ₹16.66 lakhs compared to negative ₹3.71 lakhs in Q3 FY25. Finance costs increased to ₹76.73 lakhs from ₹38.40 lakhs, reflecting higher borrowing costs. Other comprehensive income showed a loss of ₹0.21 lakhs against ₹1.13 lakhs loss in the previous year quarter.

Indo US Bio-Tech Limited has informed stock exchanges about receiving summons from the Directorate of Enforcement (ED) under the Prevention of Money Laundering Act (PMLA), 2002. The disclosure was made pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Summons Details

The company received the summons dated November 20, 2025, from the Directorate of Enforcement, Raipur Zonal Office. The summons was issued under Section 50(2) and 50(3) of the PMLA, 2002, requiring the appearance of the Principal Officer and production of specific information and documents for investigation purposes.

Nature of Action

According to the company's disclosure, the summons is for inquiry and investigative purposes. The company emphasized that no formal charges or orders have been passed against it. The enforcement action appears to be part of a routine investigation requiring document production and officer appearance.

Impact Assessment

Indo US Bio-Tech Limited stated that there is no immediate material impact expected on the company's financial or operational activities due to this summons. The company characterized this as an investigative inquiry rather than any punitive action.

Disclosure Timeline

The company acknowledged a delay in making this disclosure to the stock exchanges. The summons was dated November 20, 2025, and received on November 27, 2025, but the disclosure was made on December 29, 2025. The company attributed this delay to the time required for internal review of the summons and awaiting legal assessment to ensure accuracy of the disclosure, clarifying that the delay was not intentional.

The disclosure was signed by Mr. Jagdish Ajudia, Managing Director (DIN: 01745951), and submitted to both BSE Limited and National Stock Exchange of India Limited as required under regulatory compliance norms.