Tierra Agrotech Limited

Operates an agricultural products business centred on seeds and agrotech, with a wholly-owned subsidiary that has begun trading green coffee and other coffee products in domestic and international markets. A composite scheme approved by the board would merge Nishpra Community Solutions, an unlisted food processing company that reported Rs 49.91 crore turnover in H1 FY26, into the listed entity to build a vertically integrated agri-to-food business spanning seeds, processing and consumer food products. For FY26, consolidated revenue stood at Rs 42,094 lakhs against Rs 34,279 lakhs in FY25, while the standalone entity posted a net loss of Rs 1,580.71 lakhs and consolidated loss of Rs 395.53 lakhs. The disclosed cost shape shows employee costs at 12.5% of revenue and other operating expenses at 13.9%, with depreciation at 1.3% and no materials cost separately reported. During FY26, the remaining 50% of subsidiary Tidas Agrotech was acquired in August 2025, borrowings rose from Rs 60.27 lakhs to Rs 1,860.33 lakhs, and cash and equivalents fell from Rs 354.35 lakhs to Rs 40.08 lakhs. The board also approved reducing share capital from Rs 10 to Rs 4 per share to write off accumulated losses of Rs 85.89 crore, followed by a 2:1 stock split to Rs 2 face value, and a share-swap with Nishpra shareholders at 84 new shares for every 10 Nishpra shares held. AR · MarketPing reader · 2026-08-02

Revenue streams, as the annual report describes them. Seeds and agrotech, Coffee trading, Food processing (pending merger). Loss-making small-cap agricultural products company expanding into coffee trading and food processing via subsidiary consolidation and a pending merger

Exhibit 1: Financial summary, FY22–FY26 (all audited; no estimate years)