Indo-US Agriseeds Limited has disclosed another share sale transaction in Indo US Bio-Tech Limited through an open market operation, as per regulatory filing submitted on February 12, 2026. This marks the latest disclosure under Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulation, 2011.

Latest Transaction Details

The most recent share sale transaction involved the disposal of 75,000 equity shares carrying voting rights through open market operations on February 11, 2026. This represents 0.3740% of the total share capital of the target company.

Updated Shareholding Pattern

Following the latest transaction, Indo-US Agriseeds' stake in Indo US Bio-Tech Limited has decreased further. The company's holding reduced from 19,44,569 shares (9.6976% of total voting capital) to 18,69,569 shares, now constituting 9.3236% of the total share capital.

Company Information

Indo-US Agriseeds Limited continues to belong to the promoter group of Indo US Bio-Tech Limited. The target company maintains its equity share capital at ₹2,00,52,000 throughout these transactions. Indo US Bio-Tech Limited remains listed on both the Bombay Stock Exchange Limited and National Stock Exchange Limited, trading under BSE scrip code 541304 and NSE symbol INDOUS.

Regulatory Compliance

The latest disclosure was signed by Mr. Jagdishkumar Devjibhai Ajudiya, Director of Indo-US Agriseeds Limited (DIN: 01745951), ensuring continued compliance with SEBI regulations regarding substantial acquisition and disposal of shares. The filing confirms that no shares were encumbered and no voting rights were acquired or disposed of through instruments other than equity shares.

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.