(1) The Standalone Audited Financial Statements for Quarter and Year ended 31st March 2026 (2) Appointment of Internal Auditor for FY 2026-27

Revenue growth above 20%EBITDA margin compressionNegative operating cash flowEmphasis of matterResults View source PDF Explain this filing

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

-3.1%Reaction day

₹96.00

prior close

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announcement price

After-mkt

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Nifty Microcap 250market · in no size index; the smallest one is used+0.7%-3.8% vs market

Other Agricultural Products peers, median of 55sector+0.8%-3.9% vs sector

On the reaction day the stock moved 3.8 pts less than Nifty Microcap 250 and 3.9 pts less than its Other Agricultural Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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Reaction day

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UpDownMarket · Nifty Microcap 250Sector · Other Agricultural Products peers, median of 55Pending

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AI summary

Bombay Super Hybrid Seeds reported strong revenue growth with net sales of Rs 344.08 crore for FY26, up 34% from Rs 256.76 crore in FY25. However, profit after tax remained flat at Rs 26.40 crore (vs Rs 26.41 crore), indicating margin pressure. EBITDA margin contracted from 11.44% to 8.74% due to higher input costs. The company has significant working capital concerns with negative operating cash flow of Rs 15.80 crore, driven by a Rs 37.51 crore inventory buildup. Total borrowings increased to Rs 108.27 crore, and there are pending income tax disputes of Rs 1,915.44 lakh. Statutory auditors issued an unmodified opinion with an emphasis of matter on trade receivables, trade payables, employees, and loans and advances. The internal auditor was reappointed for FY27.

Likely market impact

While revenue growth of 34% is positive, the flat PAT and margin compression raise concerns. The negative operating cash flow and high working capital requirements could impact liquidity. The clean audit with unmodified opinion is reassuring, though the internal audit system needs strengthening as noted by auditors.