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Indo US Bio-Tech Ltd

| Quarterly Financial Results Q3 FY 2025–26

BEARISH SENTIMENT

Report Source

21st Jan 26

Summary : Indo US Bio-Tech Limited reported declining Q3 and 9M FY26 profits, with auditors issuing a modified opinion due to unassessed Labour Code impact.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Total expenses: Q3 FY26: 1,964.01 Lakhs, 9M FY26: 7,290.51 Lakhs.
  2. Revenue from operations: Q3 FY26: 2,279.83 Lakhs, 9M FY26: 8,441.44 Lakhs.
  3. Paid-up equity share capital: 2,005.20 Lakhs.
  4. Standalone unaudited financial results.

Corporate Overview

  1. Assessing the incremental financial impact of new Labour Codes.
  2. Seed Cultivation, processing and trading.
  3. Formal and compliant with regulatory requirements.
  4. Seed Cultivation, processing and trading.

Risk Factors

  1. Unassessed impact of new Labour Codes.
  2. Potential increase in employee benefit expenses.
  3. Auditors issued a modified opinion.
  4. Decline in quarterly and nine-month profits.

Key Drivers

  1. DSIR recognition for R&D unit.
  2. Strong compliance with SEBI norms.
  3. No investor complaints reported.
  4. Focus on seed cultivation business.

Auditor’s Report

  1. Modified opinion.
  2. Non-assessment of financial impact from new Labour Codes.

Board Commentary

  1. Unassessed financial impact of new Labour Codes effective November 2025.
  2. Compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2024.
  3. Issued bonus shares in 1:1 ratio on 01st September 2023.

Corporate Governance

  1. Financial results reviewed by Audit Committee.
  2. Statutory Auditors expressed a modified opinion.

Management Discussion & Analysis

Critical Risks

  1. Unassessed financial impact from new Labour Codes.