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Agri-Tech (India) Ltd

| Standalone Audited Results – Q4 & FY2026

Report Source

⬤10th Apr 26

Summary : Agri-Tech (India) Limited reported significant losses and audit qualifications due to related party loans.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Total Expenses: 139.29 Lacs for FY 2026 (Standalone).
  2. Production Expenses: 17.43 Lacs.
  3. Employee Benefit Expense: 10.89 Lacs.
  4. Depreciation & Amortisation Expenses: 6.30 Lacs.
  5. Other Expenditure: 103.28 Lacs.
  6. Total Income: 27.81 Lacs for FY 2026 (Standalone).
  7. Income from operations: 27.81 Lacs for FY 2026.
  8. Other Operating Income: 0.00 Lacs for FY 2026.
  9. Net cash from operating activities: (7.18) Lacs (2026) vs (63.89) Lacs (2025).
  10. Net cash used in investing activities: (5.29) Lacs (2026) vs 22.95 Lacs (2025).
  11. Net Increase in Cash and Cash Equivalents: (12.48) Lacs (2026) vs (40.94) Lacs (2025).
  12. Company incurred cash losses during the financial year 2026.
  13. Total Assets: 10,015.58 Lacs (2026) vs 10,195.21 Lacs (2025).
  14. Equity Share Capital: 594.00 Lacs (2026 & 2025).
  15. Other Equity: 9,333.58 Lacs (2026) vs 9,419.91 Lacs (2025).
  16. Loans (Current Assets): 8,801.12 Lacs (2026) vs 8,893.64 Lacs (2025).
  17. Inter-corporate loans/advances granted without interest.
  18. Outstanding balance of loans to related parties: 8,790.68 Lacs.
  19. Management believes loans are recoverable, but outcome is sub judice.
  20. Financial results are Standalone for the quarter and financial year.
  21. Consolidated financial statements not applicable due to no subsidiaries/associates/JVs.

Corporate Overview

  1. Non-provision of interest on inter-corporate loans to related parties.
  2. Loans to related parties outstanding for prolonged period.
  3. Company incurred cash losses during the financial year.
  4. Horticulture Crops
  5. Formal and factual reporting of financial results and audit findings.
  6. Horticulture Crops

Risk Factors

  1. Uncertainty of related party loan recovery.
  2. Continued financial losses and cash burn.
  3. Non-compliance with regulatory provisions.
  4. Adverse Supreme Court decision on loans.

Key Drivers

  1. Resolution of related party loan issues.
  2. Improved profitability and cash flow.
  3. Compliance with Companies Act regulations.
  4. Positive outcome from Supreme Court case.

Auditor’s Report

  1. Qualified Opinion
  2. No key audit matter to be reported during the year.
  3. Loans to related parties outstanding for prolonged period, recoverability dependent on court decision.

Board Commentary

  1. No dividend declared, including interim dividend, during the year.
  2. Non-provision of interest on inter-corporate loans to related parties.
  3. Loans to related parties outstanding for prolonged period, outcome dependent on court.
  4. Audit qualification for non-compliance with Section 186 of Companies Act, 2013.
  5. Matter regarding inter-corporate loans is sub judice with Supreme Court.

Corporate Governance

  1. Audit Committee reviewed financial results before Board approval.
  2. Non-compliance with Section 186 of Companies Act, 2013.
  3. Inter-corporate loans to related parties without interest.

Management Discussion & Analysis

Risk Control Measures

  1. Management believes related party loans are recoverable.
  2. Management states matter is sub judice with Supreme Court.

Critical Risks

  1. Non-compliance with Section 186 of Companies Act, 2013 regarding inter-corporate loans.
  2. Uncertainty of recovery for prolonged outstanding related party loans.
  3. Financial assets valuation misstated due to non-recognition of interest.
  4. Company incurred cash losses during the financial year.