Results- Financial Results 31.03.2026

Emphasis Of MatterNegative Operating CashflowResults View source PDF Explain this filing

BESTAGRO · price

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Price reactionminutes from the announcement price · days from the prior close

-9.7%Reaction day

₹18.10

prior close

₹16.35

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.6%-9.0% vs market

Pesticides & Agrochemicals peers, median of 28sector-1.8%-7.9% vs sector

On the reaction day the stock moved 9.0 pts less than Nifty Microcap 250 and 7.9 pts less than its Pesticides & Agrochemicals peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+0.8

10m

+1.2

15m

+0.6

30m

+0.6

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-9.7-0.6-9.0-1.8-7.9

Next day

-10.8-1.7-9.1-3.0-7.8

-8.0-0.7-7.4-3.4-4.6

-10.5-0.4-10.1-4.3-6.2

-11.3+0.4-11.8-4.7-6.7

-10.2+0.4-10.6-4.6-5.6

-11.1+0.3-11.4-5.0-6.1

15d

-12.6+5.5-18.1-2.8-9.8

-18.0+4.6-22.6-6.1-11.9

-6.9+5.3-12.1-5.9-0.9

-4.5+11.6-16.0-10.8+6.3

UpDownMarket · Nifty Microcap 250Sector · Pesticides & Agrochemicals peers, median of 28Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Best Agrolife Limited reported audited standalone net profit before tax of Rs 41.93 Crores and consolidated net profit before tax of Rs 96.29 Crores for FY 2025-26. The company maintained positive operating cash flows of Rs 123.13 Crores (standalone) and Rs 97.44 Crores (consolidated). However, the Income Tax Department conducted a search and seizure operation in September 2023, and the company has received various assessment orders including demand orders against which appeals have been filed. The impact of these tax proceedings remains not ascertainable. The Board recommended a dividend of Rs 0.10 per share and also approved a share split from Rs 10 to Rs 1 face value along with 1 bonus share for every 2 shares held.

Likely market impact

The company received an unmodified (clean) audit opinion from Walker Chandiok & Co LLP, indicating no material misstatements. However, the ongoing Income Tax search and seizure proceedings represent a contingent liability that shareholders should monitor, as final orders are yet to be received for several assessment years.