Omega AG-Seeds (Punjab) Limited has submitted its unaudited standalone financial results for the quarter ended December 31, 2025, demonstrating a remarkable turnaround with the company achieving profitability after previous quarters of losses. The results were approved by the Board of Directors at a meeting held on February 7, 2026, and have been reviewed by the company's statutory auditors.

Financial Performance Highlights

The company's Q3FY26 performance marks a significant improvement across key financial metrics. For the first time in recent quarters, Omega AG-Seeds generated substantial revenue from operations while achieving profitability.

Nine Months Performance

For the nine months ended December 31, 2025, the company reported positive results driven entirely by Q3FY26 performance. The nine-month figures reflect the company's operational restart during the third quarter.

Expense Analysis

The company's expense structure in Q3FY26 was primarily driven by purchases of stock-in-trade, which accounted for ₹154.31 lakhs of the total expenses of ₹157.39 lakhs. Other significant expense components included:

• Purchases of Stock-in-Trade: ₹154.31 lakhs
• Other Expenses: ₹2.58 lakhs
• Employee Benefits Expense: ₹0.50 lakhs

Balance Sheet Position

As of December 31, 2025, the company's financial position showed improvement in current assets, which increased to ₹81.57 lakhs from ₹38.43 lakhs as of March 31, 2025.

Cash Flow and Regulatory Compliance

The company's cash flow statement for the nine months ended December 31, 2025, shows net cash outflow from operating activities of ₹11.58 lakhs, while financing activities generated ₹11.60 lakhs. The cash and cash equivalents position remained stable at ₹1.01 lakhs.

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) and comply with the Securities and Exchange Board of India (SEBI) regulations. The company operates in a single segment, and the results are available on both the company's website and BSE's official portal.

Omega Ag-Seeds (Punjab) Limited's board of directors approved a comprehensive business expansion strategy during their meeting held on January 20, 2026. The company is set to diversify its operations beyond traditional agricultural seeds into the growing Ayurvedic pharmaceutical market, marking a significant strategic shift for the organization.

Strategic Business Expansion

The board approved alterations to the Main Object Clause of the Memorandum of Association to enable the company to undertake trading in agricultural seeds and carry on the business of Ayurvedic pharmaceutical products. The amendments involve modifying existing Clause 2 and inserting a new Clause 3 in the Main Objects.

The new business scope encompasses manufacturing and trading of ayurvedic pharmaceuticals, medicines, drugs, biologicals, healthcare products, and dietary supplements. The company will also engage in contract manufacturing both in India and abroad, significantly expanding its operational footprint.

Corporate Governance Enhancement

The board recommended the appointment of Mrs. Rekha Rani Naraniwal (DIN: 08467886) as a Non-Executive Independent Director for a five-year term from January 20, 2026, to January 31, 2031. Her appointment brings valuable expertise to the company's leadership structure.

Mrs. Naraniwal holds a Bachelor of Business Administration, Master of Commerce degrees, and is a qualified Company Secretary. Her extensive experience in secretarial, legal, listing, and allied matters, along with expertise in stakeholder communications and corporate governance practices, will strengthen the company's regulatory compliance framework.

Regulatory Compliance Updates

The board approved the alteration and adoption of new Articles of Association to align with the Companies Act, 2013. The existing Articles were based on the Companies Act, 1956, and required comprehensive updates to ensure compliance with current regulatory requirements.

Postal Ballot Process

To ensure transparent shareholder participation, the board approved a postal ballot notice for seeking shareholder approval on all proposed matters. M/s Kashinath Sahu & Co., Practicing Company Secretaries (Firm No. 4807), have been appointed as scrutinizers to conduct the postal ballot process in a fair and transparent manner.

Strategic Decision Reversal

In a notable development, the board approved the rescindment of the resolution relating to the increase in Authorised Share Capital up to ₹60.00 crores. This resolution was previously approved by the Board on September 02, 2025, and by shareholders at the 33rd Annual General Meeting held on September 27, 2025.

The board meeting, which commenced at 11:30 AM and concluded at 12:10 PM, represents a pivotal moment in the company's strategic evolution as it seeks to capitalize on opportunities in both agricultural and pharmaceutical sectors while strengthening its corporate governance framework.