AUDITED CONSOLIDATED AND STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON MARCH 31, 2026
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
Healthy Life Agritec Ltd (BSE: 543546) reported strong FY26 growth: standalone revenue jumped ~66% year-on-year to Rs. 10,707.20 lakhs (vs Rs. 6,445.06 lakhs in FY25), while standalone net profit rose ~31% to Rs. 245.50 lakhs (vs Rs. 186.77 lakhs). On a consolidated basis (including Healthy Life Agro Ltd and Healthy Life Farms Pvt Ltd), revenue grew ~33% to Rs. 22,814.20 lakhs and consolidated PAT grew ~23% to Rs. 399.53 lakhs. The company raised Rs. 2,481.20 lakhs during the year through a rights issue of 2.48 crore equity shares. The auditor issued an unmodified (clean) opinion, but flagged key audit matters including non-compliance with TDS, PF and ESI provisions, delayed GST return filings, outstanding undisputed income-tax liabilities, and unavailability of the Internal Audit report. Operating cash flow was sharply negative at Rs. (2,797) lakhs on a standalone basis, driven largely by a Rs. 3,362 lakh build-up in trade receivables.
Top-line growth is impressive but is largely tied up in receivables, which is why operating cash flow is deeply negative — quality of earnings needs watching. The clean audit opinion is positive, but the multiple compliance gaps (PF/ESI/TDS/GST/tax dues) flagged by the auditor are red flags that could attract regulatory attention and should be tracked by investors.