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Nath Biogene India Ltd. Interim / Quarterly Report 2021
63545_rns_2021-11-01_51e54f4a-bfcf-4cb5-a6e0-b9922c9cfe79.pdf
Interim / Quarterly Report
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01s! November 2021
The Manager-Listing The Manager-Listing Dalal Street, Bandra (E) Mumbai-400001 Mumbai-40005 1
BSE Limited National Stock Exchange of India Ltd., Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra-Kurla Complex
BSE Code-537291 NSE Code-NATHBIOGEN
Sub - Outcome of Board Meeting.
Ref — Regulation 30 and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements).
We inform you that the Board of Directors of the Company, at its Meeting held today 1.e. on Olst November 2021, has approved the standalone unaudited financial results, for the quarter and half year ended 30t Sept, 2021.
Pursuant to above-referred regulations, we enclose the following documents.
-
- Statement of unaudited financial results, (Standalone) for the quarter and half year ended 30% Sept 2021. (Annexure-!)
-
- Limited Review Report of the Statutory Auditors on the aforesaid Financial Results. (Annexure-I]).
The Meeting Commenced on 02:30 p.m. and Concluded on 04:15 p.m.
The above information will be made available on the Company's website www nathbiogenes. com.
You are requested to take the above information on record.
Thanking You
Yours faithfully, For Nath Bio-Genes (India) Limited
Devinder Khurana Chief Financial Officer
= Nath House, Nath Road, Aurangabad - 431005 (MS) Tel : 0240-2376314/5/6/7 Nad T - Email : [email protected] www.nathbiogenes.com = 1, Chateau Windsor, 86 Veer Nariman Road, Mumbai - 400020 (MS) Tel : 022-22871001, 22875653/4/5 EPOU
Nath Bio-Genmes (I) Ltd. (CIN L01110MH14999PLC072842)
| NATH SEEDS" | Nath Bio-Genmes (I) Ltd. | |||||
|---|---|---|---|---|---|---|
| (CIN L01110MH14999PLC072842) | ||||||
| Rs in Lacs | ||||||
| Particulars | 30/09/2021 | 30/06/2021~ | 30/09/2020 | 30/09/2021 | 30/09/2020 | Year Ended31/03/2021 |
| (a) Revenue from operations | 1485.69 | 21463.58 | Audited30756.11 | |||
| (b) Other Operating Income | 38.00 | 46.71 | 45.14 | 84.71 | 84.71 | 166.95 |
| — | 21510.29 | 2371.52 | 23033.98 | 21736.17 | 30923.06 | |
| b) Purchase of Stock-in-Trade | 245.89 | 49.83 | 452.64 | 295.72 | 465.17 | 14890.00895.50 |
| Traded Goodsd) Employee Benefit Expense | (524.06) | 658.12 | (3598.18) | 134.06 | (2176.20)2368.86 | |
| e) Finance Costsf) Depreciation & Amortisation Expenses | 278.0967.87 | 265.7367.73 | 201.4067.17 | 543.82135.59 | 398.96 | 881.94281.59 |
| h) Admin & R&D Expenditure | 140.24168.45 | 4210.36773.86 | 570.22522.00 | 4350.60942.31 | 4589.671165.06 | 5839.102267.16 |
| Total Expenses | 1389.67 | 16990.66 | 2055.06 | 18380.34 | 17264.49 | 25247.95 |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 5675.110.00 | |
| 4471.67 | 5675.11 | |||||
| (b) Earlier Year Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.0039.58 |
| 123.06 | 4491.16 | 301.38 | 4614.22 | 4427.13 | 69.375566.16 | |
| 1. (a) Items that will not be reclassified to | ||||||
| (b) Income tax relating to items that will not | 0.00 | |||||
| 2. (a) Items that will be reclassified to Profit or | 0.00 | 0.000.00 | ||||
| (b) Income tax relating to items that will be | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 123.06 | 4491.16 | 301.38 | 4614.22 | 4427.13 | 5566.16 | |
| 63661.62 | 63918.64 | 1900.4058288.45 | 1900.40 | 1900.40 | 1900.4059427.48 | |
| 29.29 | ||||||
| [IncomeTotal incomelj/Expensesa) Production Expensesc) Change in Inventories of Produced and_]Q) Selling & Distribution ExpensesIll] Profit before Exceptional Items & Tax (I - Il)Iv} Exceptional Items Income/(Expenses)V Profit Before Tax (III+IV)vi Tax Expense(a) Current Tax(c) Deferred TaxVII) Net Profit for the period (V-VI)Vill] Other Comprehensive IncomeProfit or Lossbe reclassified to Profit or LossLossreclassified to Profit or LossTotal other Comprehensive IncomeIx Total Comprehensive Income for the period (VII +vill)Paid Up Equity Share CapitalX (Face Value Rs. 10/- each)X! Reserve & SurplusXII Earning per share (of Rs 10/- each) (not annualised)Basic & Diluted | Unaudited1523.69518.05495.15134.01134.0110.950.000.001900.400.65 | Quarter EndedUnaudited10472.45492.594519.634519.6328.470.000.00] .0.000.000.001900.4023.63 | Unaudited2326.383441.63398.19316.46316,4615.080.000.000.000.001.59 | Unaudited22949.2710990.50987.744653.644653.6439.420.000.000.000.0063661.62 | STATEMENT OF STANDALONE UNAUDITED RESULTS FOR THE QUARTER AND 6 MONTHS ENDED 30/09/2021Six Months EndedUnaudited21651.467711.821893.01 ©906.98133.824471.6744.540.000.000.000.000.0058288.4524.2823.30 |
FOR NATH BIO-GENES (INDIA) LIO/L ove V "A fs nm OS \ ' " i £2 Yc. lA ie om % Place: jace ;: Aurangabad / (ca { : \ wi oc j= Satish Kagliwal \3 J © Date : 01 November 2021 MANAGING DIRECTOR Oe CY
| Particulares | |||
|---|---|---|---|
| Rs. In Lacs | |||
| As at Half Year end | As at Year end | ||
| 30.09.2021 | 31.03.2021 | ||
| (Unaudited) | (Audited) | ||
| ASSETS | |||
| (1) Non Current Assets | |||
| a) Property, Plant & Equipment | 23324.87 | 23330.69 | |
| b) Capital Work in Progress | 0.00 | 0.00 | |
| c) Other Intangible Assets | 1283.18 | 1361.88 | |
| 0.00 | |||
| 504.78 | |||
| 23.50 | |||
| 0.00 | |||
| 0.00 | |||
| 1340.87 | |||
| 26561.72 | |||
| a) Inventories | 22813.23 | 22629.99 | |
| b) Financial Assets | |||
| (i) Investments | 0.00 | 0.00 | |
| (ii) Trade Receivables | 12966.62 | 10939.27 | |
| (iii) Cash and Cash Equivalents | 2002.09 | 2921.61 | |
| (iv) Bank balance other than (iii) above | 0.00 | 0.00 | |
| $(v)$ Loans | 13081.20 | 15536.05 | |
| c) Current Tax Assets (Net) | 277.64 | 277.64 | |
| d) Other Current Assets | 84.71 | ||
| Total Current Assets | 52389.27 | ||
| TOTAL ASSETS | 78950.99 | ||
| EQUITIES AND LIABILITIES | |||
| 1. Shareholders' Fund | |||
| a) Share capital | 1900.40 | ||
| 59427.48 | |||
| 0.00 | |||
| Sub-total - Shareholders' Fund | 61327.88 | ||
| 0.00 | 0.00 | ||
| 3. Minotiries Interest | 0.00 | ||
| 4. Non-current liabilities | |||
| 65.28 | |||
| b) Deferred Tax Liabilities | 0.00 | 0.00 | |
| c) Other Long Term Liabilities | 0.00 | 0.00 | |
| d) Long Term Provisions | 274.48 | 257.46 | |
| 336.12 | 322.74 | ||
| Sub-total - Non-current liabilities | |||
| 5. Current Liabilities | |||
| a) Short Term Borrowings | 9497.68 | 9437.18 | |
| b) Trade Payables | 639.56 | ||
| c) Other Current Liabilities | 1686.90 | 4523.283037.46 | |
| d) Short Term Provisions | 76.12 | 49.34 | |
| e) Current Tax Liabilities | 39.4211939.68 | 253.1117300.37 | |
| d) Intangible Assets under Developmente) Financial Assets(i) Investments(ii) Loans(iii) Othersf) Deferred Tax Assets (Net)g) Other Non Current AssetsTotal Non Current Assets(2) Current Assetsb) Reserves and Surplusc) Money received against share warrants2. Share application money pending for allotmenta) Long Term Borrowings | 0.00504.7841.390.000.001319.4526473.68223.3751364.1477837.811900.4063661.620.0065562.020.0061.64 |
Date: 01 Nov 2021
| Nath Bio-Genes (India) Limited | |||
|---|---|---|---|
| Cash Flow Statement for the Half Year Ended 30.09.2021 | |||
| Half Year ended | "Year ended | ||
| Particulars | 30.09.2021(Unaudited) | 31.03.2021(Audited) | |
| A) CASH FLOW FROM OPERATING ACTIVITIES | |||
| Net Profit before Tax & Extra Ordinary items | 4,653.64 | 5,675.11 | |
| Adjustment for : | |||
| Depreciation | 135.59 | 281.59 | |
| Provision for GratutityProvision for Compensated Absences | 0.933.82 | (11.70)(17.02) | |
| Interest Paid / Financial ChargesProvisoin (Reversal of Provision) for Bad Debts | 543.820.00 | 881.93(33.67) | |
| Profit on sale of Fixed Assets | (0.35) | (1.79) | |
| Loss on Sale of Fixed AssetsExpenses under Other Comprehensive Income | 0.000.00 | 1.380.00 | |
| Interest Income | (59.14) | (121.37) | |
| Operating Profit before working capital changes | 5,278.31 | 6,654.46 | |
| Adjustment for :(Increase) / Decrease in Trade Receivables | (2,027.35) | (205.81) | |
| (Increase) / Decrease in Inventories | (183.24) | (2,199.18) | |
| (Increase) / Decrease in Loans & Advances(Increase) / Decrease in Other Current Assets | 2,454.85(138.66) | (2,076.67)81.08 | |
| Increase / (Decrease) in Trade Payable | (3,883.72) | (2,297.29) | |
| Increase / (Decrease) in other current liabilities | (1,328.53)(5,106.64) | 185.08(6,512.79) | |
| Cash Generated from operation before Tax & Extra Ordinary item | 171.67 | 141.67 | |
| Income tax Paid | |||
| (253.11) | (30.38) | ||
| Net Cash Flow from Operating Activities - (A) | (81.44) | 111.29 | |
| B) CASH FLOW FROM INVESTING ACTIVITIES | |||
| Sale of fixed assets | 1.00 | 15.28 | |
| Purchase of Fixed Assets (Tangible)Purchase of Fixed Assets (In Tangible) | (51.72)0.00 | (381.04)(5.16) | |
| Interest Received | 59.14 | 121.36 | |
| Payment for Cash Asset purchasePurchase of Non Current Investment | 0.000.00 | (773.64)(5.02) | |
| Net Cash Flow from Investing Activities - (B) | 8.42 | (1,028.22) | |
| C) CASH FLOW FROM FINANCING ACTIVITIES | |||
| Interest Paid / Financial Charges | (543.82) | (881.93) | |
| Dividend Paid(Increase) / Decrease in Long Term Assets | (380.08)3:53 | 0.000.00 | |
| Increase / (Decrease) in Long Term Borrowings | (3.64) | 35.33 | |
| Increase / (Decrease) in Long Term ProvisionsIncrease / (Decrease) in Short Term Borrowings | 17.0260.50 | 0.002,371.55 | |
| Increase / (Decrease) in Short Term Unsecured LoansNett Cash Flow From Financing Activities - ( C ) | 0.00(846.50) | 115.131,640.08 | |
| Nett increase/Decrease in cash & cash equivalent (A+B+C) | (919.52) | 723.15 | |
| Opening Cash and Cash Equivalent | 2,921.61 | 2,198.46 | |
| CLOSING CASH & CASH EQUIVALENT | 2,002.09 | 2,921.61 | |
| Satish Kagliwal | |||
| Place : Aurangabad | MANAGING DIRECTOR |
DIN 00119601
Date : 01 Nov 2021
ASHOK R. MAJETHIA BCom. F.C.A Ashok R. Majethia & Co. CHARTERED ACCOUNTANT
Chartered Accountants Utsav Complex, Office No. 7, Bazar Peth, Dist. Raigad, Khopoli — 410 203 Tel :- (02192) 269908 Mobile :- 9404711539 / 9372169952 Email :- [email protected]
LIMITED REVIEW REPORT
To,
The Board of Directors, Nath Bio-Genes (India) Limited Aurangabad
- We have reviewed the accompanying statement of unaudited financial results of Nath Bio-Genes (India) Limited for the quarter ended 30'" September 2021 and year to date results for the period 1" April 2021 to 30! September 2021 ('The Statement') being submitted by the Company pursuant to the requirements of regulation 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation 2015 as modified.
- This statement, which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with Ind-AS 34- 'Interim Financial Reporting' prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognised accounting practices and policies generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review.
- We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
- Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results pre accordance with applicable accounting stand practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in wh any material misstatement. (Regi ards and other recognized accounting ich it is to be disclosed, or that it contains
For Ashok R Majethia & Co. Chartered Accountants
UDIN: 21124781AAAABW3776
Place: Khopoli Dist Raigad Date: 1* November 2021