JK Agri Genetics Limited has announced its unaudited financial results for the quarter and nine months ended 31st December 2025, revealing a challenging operational performance amid seasonal business dynamics. The company's Board of Directors approved these results at a meeting held on 4th February 2026, which commenced at 1:00 PM and concluded at 3:40 PM.

Board Meeting Outcome and Regulatory Compliance

The company has fulfilled its regulatory obligations under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The unaudited financial results (standalone and consolidated) were duly reviewed and recommended by the Audit Committee before receiving Board approval. The results are being published in newspapers in the prescribed format, with Company Secretary and Compliance Officer Anoop Singh Gusain overseeing the regulatory submissions.

Financial Performance Overview

The company reported a net loss of ₹528.99 lakhs for Q3FY26, marking a significant decline from the net profit of ₹357.93 lakhs recorded in Q3FY25. This represents a substantial deterioration in profitability during the quarter under review.

Nine Months Performance Analysis

For the nine months ended 31st December 2025, JK Agri Genetics demonstrated improved performance compared to the corresponding period in the previous year. The company achieved a net profit of ₹192.38 lakhs against a net loss of ₹116.83 lakhs in the nine months ended 31st December 2024.

Operational Expenses and Cost Structure

The company's expense structure showed mixed trends during Q3FY26. Cost of material consumed decreased to ₹1,644.97 lakhs from ₹2,405.73 lakhs in Q3FY25. Employee benefit expenses declined to ₹653.48 lakhs from ₹852.75 lakhs, while finance costs reduced to ₹109.29 lakhs from ₹154.13 lakhs in the corresponding quarter.

Exceptional Items Impact

The quarter included exceptional items resulting in a loss of ₹84.64 lakhs, primarily attributed to the impact of new Labour Codes. The Government of India notified four Labour Codes effective from 21st November 2025, resulting in an incremental impact towards retiral obligations of ₹64.64 lakhs, which the company disclosed as an exceptional item.

Key Financial Ratios and Corporate Structure

The company's earnings per share (EPS) for Q3FY26 stood at negative ₹11.36 compared to positive ₹7.72 in Q3FY25. For the nine months period, EPS improved to ₹4.15 from negative ₹2.49 in the corresponding period last year. The paid-up equity share capital remained unchanged at ₹463.70 lakhs with a face value of ₹10 per share.

Business Context and Outlook

JK Agri Genetics operates exclusively in the Agri and Allied Products segment. The company noted that its business is seasonal in nature, and therefore, the current quarter results are not representative of the full year's performance. This seasonal characteristic significantly influences quarterly performance variations and should be considered when evaluating the company's operational metrics.

JK Agri Genetics Ltd has announced a board meeting scheduled for February 4, 2026, to review and approve its quarterly financial performance. The company notified BSE Ltd on January 28, 2026, regarding the upcoming board meeting in compliance with regulatory requirements.

Board Meeting Details

The Board of Directors will convene on Wednesday, February 4, 2026, to consider and approve several key financial documents. The meeting agenda includes review of both standalone and consolidated unaudited financial results for specific reporting periods.

Regulatory Compliance

The announcement was made in accordance with Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation mandates listed companies to inform stock exchanges about board meetings where financial results will be considered.

Trading Window Status

JK Agri Genetics Ltd has implemented trading restrictions in line with insider trading regulations. The company follows SEBI (Prohibition of Insider Trading) Regulation, 2015, along with its internal Code of Conduct for designated persons.

The trading window closure ensures compliance with insider trading norms during the period when unpublished price-sensitive information regarding financial results is being processed. The window will remain closed until three days after the board meeting, allowing sufficient time for result dissemination.

Company Communication

The formal notification was signed by Anoop Singh Gusain, Company Secretary and Compliance Officer, and submitted through BSE Listing Centre. The company maintains its commitment to regulatory compliance and transparent communication with stakeholders regarding material corporate developments.