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Vivo Bio tech Ltd. Earnings Release 2026
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Earnings Release
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VIVO BIO TECH
YOUR TRUSTED PRECLINICAL PARTNER
May 30, 2026
To,
The Manager
Dept of Corporate Services
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai – 400001
Dear Sir/Madam,
Subject : Outcome of the Board Meeting, Audited Standalone & Consolidated Financial Results for the Fourth Quarter and Year ended March 31, 2026
Reference : Regulation 30/33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Scrip : 511509
With reference to the above cited subject and our letter dated May 25, 2026 and May 29, 2026, we bring to your kind notice that the Board of Directors of the Company at their meeting held today, i.e. Saturday, May 30, 2026, inter-alia, transacted the following business:
- Considered and approved the Audited Standalone & Consolidated Financial Results of the Company for the fourth quarter and year ended March 31, 2026.
- Considered and approved Re-appointment of Mr. Kalyan Ram Mangipudi (DIN: 02012580), Whole-time Director for period of 5(five) years from July 29, 2026 to July 28, 2031, subject to the approval of Shareholders.
Detailed information as required under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/20266 dated January 30, 2026 is enclosed as Annexure – I.
- Considered and approved Material Related Party Transaction(s), subject to approval of the Shareholders through Postal Ballot.
- The Board of Directors, after due deliberations, has approved the appointment of a consultant/advisor to advise and assist the Company in relation to the proposed Scheme of Arrangement/Amalgamation, including preparation, evaluation, coordination and compliances in connection with the proposed transaction, subject to such terms and conditions as may be finalized by the management.
The meeting commenced at 06:30 p.m. and concluded at 07:35 p.m.
This is for your information and records.
Thanking You,
Registered Office: #8-2-672/5&6, Ilyas Mohammed Khan Estate, 3rd Floor, Road No. 1, Banjarahills, Hyderabad, India - 500 034. Address of Preclinical Research Facility: Sy.No:349/A, Pregnapur Village, Gajwel Mandal, Siddipet District, Telangana, India, Pin Code: 502311 Email: [email protected], [email protected], Phone: 040-23313288, Website: www.vivobio.com, CIN: L65993TG1987PLC007163.
VIVO BIO TECH
YOUR TRUSTED PRECLINICAL PARTNER
Yours faithfully
For Vivo Bio Tech Limited
AYINAMPUDI
VAISHNAVI
KIRAN
Vaishnavi Kiran Ayinampudi
Company Secretary
Encl. as above
Digitally signed by
AYINAMPUDI
VAISHNAVI KIRAN
Date: 2026.05.30
19:42:57 +05'30'
Registered Office: #8-2-672/5&6, Ilyas Mohammed Khan Estate, 3rd Floor, Road No. 1, Banjarahills, Hyderabad, India - 500 034.
Address of Preclinical Research Facility: Sy.No:349/A, Pregnapur Village, Gajwel Mandal, Siddipet District, Telangana, India, Pin Code: 502311
Email: [email protected], [email protected], Phone: 040-23313288, Website: www.vivobio.com, CIN: L65993TG1987PLC007163.
VIVO BIO TECH
YOUR TRUSTED PRECLINICAL PARTNER
Annexure - I
Disclosure of information pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/20266 dated January 30, 2026
| S.No. | Particulars | Information |
|---|---|---|
| 1. | Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise; | Mr. Kalyan Ram Mangipudi (DIN: 02012580) – Recommended to reappoint as a Whole-time Director on the Board of the Company. |
| 2. | Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment; | The Board approved and recommended the re-appointment to Shareholders on May 30, 2026. |
| Term of Re-Appointment – Re-Appointment of Mr. Kalyan Ram Mangipudi as a Whole-time Director effective from July 29, 2026. The term of his appointment as a whole time Director shall be for a further period of 5(five) years, subject to the approval of shareholders, as per statutory and regulatory requirements. | ||
| 3. | Brief profile (in case of appointment); | Mr. Kalyan Ram Mangipudi is not related to any Director of the Company. |
| 4. | Disclosure of relationships between directors (in case of appointment of a director). | Mr. Kalyan Ram Mangipudi is not related to any Director of the Company. |
| 5. | Information as required pursuant to BSE Circular with ref. No. LIST/COMP/14/2018-19 and the National Stock Exchange of India with ref. No. NSE/CML/2018/24, dated 20th June 2018 | Mr. Kalyan Ram Mangipudi is not debarred from holding the office of Director by virtue of any SEBI order or any other such authority. |
Address of Preclinical Research Facility: Sy.No:349/A, Pregnapur Village, Gajwel Mandal, Siddipet District, Telangana, India, Pin Code: 502311
Email: [email protected], [email protected], Phone: 040-23313288, Website: www.vivobio.com, CIN: L65993TG1987PLC007163.
| Vivo Bio Tech Limited
8-2-672/5&6, 3rd Floor, Ilyas Mohammed Khan Estate
Road No.1, Banjara Hills, Hyderabad-500034, Telangana
E-mail:[email protected] CIN: L65993TG1987PLC007163 | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31ST MARCH 2026
Rs. in Lacs | | | | | | |
| S.No. | PARTICULARS | QUARTER ENDED | | | YEAR ENDED | |
| | | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
| | | Audited | Un-Audited | Audited | Audited | Audited |
| I | Revenue from operations | 1,376.72 | 1,336.60 | 1,229.07 | 5,256.84 | 4,667.25 |
| II | Other Income | 3.04 | 13.86 | 15.31 | 44.08 | 480.49 |
| III | Total Income | 1,379.77 | 1,350.47 | 1,244.38 | 5,300.93 | 5,147.74 |
| IV | Expenses | | | | | |
| | a) Increase/(decrease) in stock in trade and WIP | (40.26) | (81.83) | (79.16) | (36.19) | 98.35 |
| | b) Consumption of Raw materials | - | - | - | - | - |
| | c) Purchase of traded goods | 277.04 | 297.67 | 156.30 | 848.90 | 480.77 |
| | d) Employee benefit expense | 472.31 | 416.89 | 302.17 | 1,595.17 | 1,185.97 |
| | e) Depreciation and amortisation | 275.21 | 266.22 | 224.57 | 1,062.67 | 901.67 |
| | f) Finance Cost | 147.64 | 140.12 | 168.13 | 584.88 | 750.44 |
| | g) Administrative Expenditure | 189.69 | 153.40 | 335.94 | 726.79 | 822.42 |
| Total | | 1,321.63 | 1,192.47 | 1,107.94 | 4,782.22 | 4,239.63 |
| V | Profit Before Tax & Exceptional Items (III-IV) | 58.14 | 157.99 | 136.44 | 518.71 | 908.11 |
| | Prior period items | (60.45) | - | - | (60.45) | - |
| VI | Profit Before Tax | (2.31) | 157.99 | 136.44 | 458.26 | 908.11 |
| VII | Tax Expense | | | | | |
| | a. Current Tax | (155.57) | 79.67 | 48.90 | 81.02 | 208.28 |
| | b. Deferred tax | 696.95 | (47.51) | (31.03) | 570.86 | (57.24) |
| | Total Tax Expense | 541.38 | 32.16 | 17.87 | 651.88 | 151.04 |
| Net Profit After Tax (V-VI) | | (543.69) | 125.83 | 118.57 | (193.61) | 757.07 |
| VIII | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | - | - | - | - | - |
| IX | Net Profit (Loss) for the period from continuing operations (VI+VIII) | (543.69) | 125.83 | 118.57 | (193.61) | 757.07 |
| | Profit (loss) from discontinued operations before tax | - | - | - | - | - |
| | Tax expense of discontinued operations | - | - | - | - | - |
| X | Net profit (loss) from discontinued operation after tax | - | - | - | - | - |
| | Share of profit (loss) of associates and joint ventures accounted for using equity method | - | - | - | - | - |
| XI | Total profit (loss) for period | (543.69) | 125.83 | 118.57 | (193.61) | 757.07 |
| XII | Other comprehensive income net of taxes | - | - | - | - | - |
| XIII | Total Comprehensive Income for the period (XI+XII) | (543.69) | 125.83 | 118.57 | (193.61) | 757.07 |
| XIV | Total profit or loss, attributable to | | | | | |
| | Profit or loss, attributable to owners of parent | | | | | |
| | Total profit or loss, attributable to non-controlling interests | | | | | |
| XV | Total Comprehensive Income for the period attributable to | | | | | |
| | Comprehensive income for the period attributable to owners of parent | (543.69) | 125.83 | 118.57 | (193.61) | 757.07 |
| | Total comprehensive income for the period attributable to owners of parent non-controlling interests | - | - | - | - | - |
| XVI | Details of equity share capital | | | | | |
| | Paid-up equity share capital | 2,219.06 | 2,210.06 | 1,716.48 | 2,219.06 | 1,716.48 |
| | Face value of equity share capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| XVII | Details of debt securities | | | | | |
| XVIII | Reserves excluding revaluation reserve | | | | 6,940.79 | 5,375.37 |
| XIX | Earnings per share | | | | | |
| I | Earnings per equity share for continuing operations | | | | | |
| | Basic earnings (loss) per share from continuing operations | (2.65) | 0.57 | 0.78 | (0.93) | 4.95 |
| | Diluted earnings (loss) per share from continuing operations | (2.65) | 0.57 | 0.78 | (0.93) | 4.95 |
| II | Earnings per equity share for discontinued operations | | | | | |
| | Basic earnings (loss) per share from discontinued operations | - | - | - | - | - |
| | Diluted earnings (loss) per share from discontinued operations | - | - | - | - | - |
| III | Earnings per equity share | | | | | |
| | Basic earnings (loss) per share from continuing and discontinued operations | (2.65) | 0.57 | 0.78 | (0.93) | 4.95 |
| | Diluted earnings (loss) per share from continuing and discontinued operations | (2.65) | 0.57 | 0.78 | (0.93) | 4.95 |
Place: Hyderabad
Date: 30/05/2026
For Vivo Bio Tech Limited
M. Kalyan Ram
Whole Time Director
DIN:02012580
| Vivo Bio Tech Ltd
8-2-672/5&6, 3rd Floor, Ilyas Mohammed Khan Estate
Road No.1, Banjara Hills, Hyderabad-500034, Telangana
E-mail:[email protected] CIN: L65993TG1987PLC007163 | | | |
| --- | --- | --- | --- |
| STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH, 2026 | | | |
| Rs. In Lacs | | | |
| Particulars | As at | As at | |
| | | 31.03.2026 | 31.03.2025 |
| | | Audited | Audited |
| A. | Cash Flow from Operating Activities: | | |
| | Net Profit/ (Loss) before taxation and extraordinary items | 458.26 | 908.11 |
| | Adjustments for: | | |
| | Depreciation | 1,068.49 | 896.15 |
| | Amortised Expenses | (5.82) | 5.52 |
| | Profit on sale of Property, Plant and Equipment | - | (461.50) |
| | Interest expenses | 584.88 | 750.44 |
| | Operating Profit before Working Capital Changes | 2,105.81 | 2,098.72 |
| | Working Capital Changes | | |
| | Trade and other receivables Including Inventory | 1,523.83 | 484.79 |
| | Trade and Other payables | 240.62 | (988.57) |
| Cash Generated from Operations | | 3,870.26 | 1,594.94 |
| | Interest paid | 178.59 | 203.67 |
| | Taxation for the year | 81.02 | 208.28 |
| Net Cash from Operating Activities | | 3,610.65 | 1,182.99 |
| B. | Cash Flow from Investing Activities: | | |
| | Purchase of Fixed Assets | (3,743.75) | (2,227.03) |
| | Proceeds from Sale of Property , Plant and Equipment | - | 642.85 |
| | Investment | (2,191.00) | - |
| Net Cash used in Investing Activities | | (5,934.75) | (1,584.18) |
| C. | Cash Flow From Financial Activities: | | |
| | Proceeds from Equity Shares | 1,696.21 | 1,622.25 |
| | Interest & Finance Cost | (406.29) | (546.77) |
| | Net Proceeds from Long Term Borrowings | 1,043.59 | (685.01) |
| Net Cash used in Financing Activities | | 2,333.52 | 390.48 |
| Net increase in cash and cash equivalents | | 9.42 | (10.71) |
| Cash and Cash equivalents as at Beginning of the Year | | 120.89 | 131.60 |
| Cash and Cash equivalents as at 31.03.2026 | | 130.31 | 120.89 |
| Place: Hyderabad
Date: 30/05/2026 | | For Vivo Bio Tech Ltd
M. Kalyan Ram
Whole Time Director
DIN:02012580 | |
Vivo Bio Tech Limited
B-2-672/S&6, 3rd Floor, Ilyas Mohammed Khan Estate
Road No.1, Banjara Hills, Hyderabad-500034, Telangana
E-mail:[email protected] CIN: L65993TG1987PLC007163
VIVO BIO TECH
YOUR UNISTED PRESS (NICE), PASTALLY
AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31ST MARCH, 2026
Rs. in Lacs
| S.No. | PARTICULARS | QUARTER ENDED | YEAR ENDED | |||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited | Un-Audited | Audited | Audited | Audited | ||
| I | Revenue from operations | 1,420.11 | 1,351.30 | 1,229.07 | 5,333.47 | 4,667.25 |
| II | Other Income | 3.04 | 13.86 | 15.31 | 44.08 | 480.49 |
| III | Total Income | 1,423.16 | 1,365.17 | 1,244.39 | 5,377.55 | 5,147.74 |
| IV | Expenses | |||||
| a) Increase/(decrease) in stock in trade and WIP | (40.26) | (81.83) | (79.16) | (36.19) | 98.35 | |
| b) Consumption of Raw materials | - | - | - | - | - | |
| c) Purchase of traded goods | 277.04 | 297.67 | 156.30 | 848.90 | 480.77 | |
| d) Employees Cost | 488.04 | 432.58 | 314.23 | 1,648.74 | 1,214.46 | |
| e) Depreciation and amortisation | 275.21 | 266.22 | 224.57 | 1,062.67 | 901.67 | |
| f) Finance Cost | 147.64 | 140.12 | 168.13 | 584.88 | 750.44 | |
| g) Administrative Expenditure | 189.93 | 153.43 | 336.19 | 727.12 | 822.74 | |
| Total | 1,337.60 | 1,208.19 | 1,120.25 | 4,836.12 | 4,268.44 | |
| V | Profit Before Tax & Exceptional Items (III-IV) | 85.56 | 156.97 | 124.14 | 541.44 | 879.30 |
| Prior period items | (60.45) | - | - | (60.45) | - | |
| VI | Profit Before Tax | 25.11 | 156.97 | 124.14 | 480.99 | 879.30 |
| VII | Tax Expense | |||||
| a. Current Tax | (155.57) | 79.67 | 48.90 | 81.02 | 208.28 | |
| b. Deferred tax | 696.95 | (47.51) | (31.03) | 570.86 | (57.24) | |
| Total Tax Expense | 541.38 | 32.16 | 17.87 | 651.88 | 151.04 | |
| Net Profit After Tax (V-VI) | (516.27) | 124.81 | 106.27 | (170.88) | 728.26 | |
| VIII | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | - | - | - | - | - |
| IX | Net Profit (Loss) for the period from continuing operations (VI+VIII) | (516.27) | 124.81 | 106.27 | (170.88) | 728.26 |
| Profit (loss) from discontinued operations before tax | - | - | - | - | - | |
| Tax expense of discontinued operations | - | - | - | - | - | |
| X | Net profit (loss) from discontinued operation after tax | - | - | - | - | - |
| Share of profit (loss) of associates and joint ventures accounted for using equity method | - | - | - | - | - | |
| XI | Total profit (loss) for period | (516.27) | 124.81 | 106.27 | (170.88) | 728.26 |
| XII | Other comprehensive income net of taxes | - | - | - | - | - |
| XIII | Total Comprehensive Income for the period (XI+XII) | (516.27) | 124.81 | 106.27 | (170.88) | 728.26 |
| XIV | Total profit or loss, attributable to | - | - | - | - | - |
| Profit or loss, attributable to owners of parent | (516.27) | 124.81 | 106.27 | (170.88) | 728.26 | |
| Total profit or loss, attributable to non-controlling interests | - | - | - | - | - | |
| XV | Total Comprehensive Income for the period attributable to | - | - | - | - | - |
| Comprehensive income for the period attributable to owners of parent | (516.27) | 124.81 | 106.27 | (170.88) | 728.26 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | - | - | - | - | - | |
| XVI | Details of equity share capital | - | - | - | - | - |
| Paid-up equity share capital | 2,219.06 | 2,210.06 | 1,716.48 | 2,219.06 | 1,716.48 | |
| Face value of equity share capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| XVII | Details of debt securities | - | - | - | - | - |
| XVIII | Reserves excluding revaluation reserve | - | - | - | 6,934.95 | 5,346.80 |
| XIX | Earnings per share | - | - | - | - | - |
| i | Earnings per equity share for continuing operations | - | - | - | - | - |
| Basic earnings (loss) per share from continuing operations | (2.52) | 0.56 | 0.69 | (0.82) | 4.76 | |
| Diluted earnings (loss) per share from continuing operations | (2.52) | 0.56 | 0.69 | (0.82) | 4.76 | |
| ii | Earnings per equity share for discontinued operations | - | - | - | - | - |
| Basic earnings (loss) per share from discontinued operations | - | - | - | - | - | |
| Diluted earnings (loss) per share from discontinued operations | - | - | - | - | - | |
| iii | Earnings per equity share | - | - | - | - | - |
| Basic earnings (loss) per share from continuing and discontinued operations | (2.52) | 0.56 | 0.69 | (0.82) | 4.76 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | (2.52) | 0.56 | 0.69 | (0.82) | 4.76 |
Place: Hyderabad
Date: 30/05/2026
For Vivo Bio Tech Limited
M. Kalyan Ram
Whole Time Director
DIN:02012580
| Vivo Bio Tech Ltd
8-2-672/5&6, 3rd Floor, Ilyas Mohammed Khan Estate
Road No.1, Banjara Hills, Hyderabad-500034, Telangana
E-mail:[email protected] CIN: L65993TG1987PLC007163 | | | |
| --- | --- | --- | --- |
| CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH, 2026 | | | |
| Rs. In Lacs | | | |
| Particulars | As at | As at | |
| | | 31.03.2026 | 31.03.2025 |
| | | Audited | Audited |
| A. | Cash Flow from Operating Activities: | | |
| | Net Profit/ (Loss) before taxation and extraordinary items | 480.99 | 879.30 |
| | Adjustments for: | | |
| | Depreciation | 1,068.49 | 896.15 |
| | Amortised Expenses | (5.82) | 5.52 |
| | Profit on sale of Property, Plant and Equipment | - | (461.50) |
| | Interest expenses | 584.88 | 750.44 |
| | Operating Profit before Working Capital Changes | 2,128.54 | 2,069.91 |
| | Working Capital Changes | | |
| | Trade and other receivables Including Inventory | 1,367.51 | 523.34 |
| | Trade and Other payables | 256.64 | (998.49) |
| | Cash Generated from Operations | 3,752.69 | 1,594.77 |
| | Interest paid | 178.59 | 203.67 |
| | Taxation for the year | 81.02 | 208.28 |
| Net Cash from Operating Activities | | 3,493.08 | 1,182.82 |
| B. | Cash Flow from Investing Activities: | | |
| | Purchase of Fixed Assets | (3,743.75) | (2,227.03) |
| | Proceeds from Sale of Property, Plant and Equipment | - | 642.85 |
| | Investment | (2,191.00) | - |
| Net Cash used in Investing Activities | | (5,934.75) | (1,584.18) |
| C. | Cash Flow From Financial Activities: | | |
| | Proceeds from Equity Shares | 1,696.21 | 1,622.24 |
| | Interest & Finance Cost | (406.29) | (546.77) |
| | Net Proceeds from Long Term Borrowings | 1,167.24 | (685.01) |
| Net Cash used in Financing Activities | | 2,457.16 | 390.46 |
| Net increase in cash and cash equivalents | | 15.49 | (10.90) |
| Cash and Cash equivalents as at Beginning of the Year | | 128.06 | 138.96 |
| Cash and Cash equivalents as at 31.03.2026 | | 143.55 | 128.06 |
| Place: Hyderabad
Date: 30/05/2026 | | For Vivo Bio Tech Ltd
M. Kalyan Ram
Whole Time Director
DIN:02012580 | |
M. Kalyan Ram
Whole Time Director
DIN:02012580 | | | | | |
Vivo Bio Tech Limited
Your Drug Discovery Partner
Notes:
-
The above Audited Financial Results for the 04th Quarter and year ended March 31, 2026, were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on May 30, 2026.
-
The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figure between the audited figures of the full financial year and the published year-to-date figures up to the 3rd quarter of respective financial years which were subject to Limited Review by the Statutory Auditor of the Company.
-
The Audited Financial Results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 ('The Act') read with relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
-
The Consolidated Results include results of all subsidiaries, viz., Vivobio Labs Private Limited, Vivobio Discovery Services Private Limited, Surlogic Life Consultancy Private Limited and Vivobio Consulting Services Private Limited (Formerly Donakanti Consulting Services Private Limited).
-
Company has Four (4) subsidiaries, viz., Vivobio Labs Private Limited, Vivobio Discovery Services Private Limited, Surlogic Life Consultancy Private Limited and Vivobio Consulting Services Private Limited and has no associate/joint venture company(ies), as on March 31, 2026.
-
The Company operates in single Segment Viz., Bio Technology. Hence segmental reporting is not required.
-
During the financial year 2025-26, the Company has allotted 50,25,812 Equity Shares pursuant to conversion of Warrants issued on Preferential basis.
-
The above financial results are available on the stock exchange website www.bseindia.com and company’s website www.vivobio.com.
-
Previous year’s/period’s figures are rearranged/ regrouped wherever necessary.
Date: May 30, 2026
Place: Hyderabad
Kalyan Ram Mangipudi
Whole Time Director
DIN: 02012580
Registered Office: # 8-2-672/5&6, Ilyas Mohannmed Khan Estate, 3rd Floor, Road No. 1, Banjarahills, Hyderabad, India - 500 034.
Address of Preclinical Research Facility: Sy.No:349/A, Pregnapur Village, Gojwel Mandal, Siddipet District, Telangana, India, Pin Code: 502311
Email: [email protected], Phone: 040 - 23313288, Website: www.vivobio.com, CIN: L65993TG1987PLC007163.
CA
INDIA
P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA, HYDERABAD - 500 082. T.G, INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
[email protected]
[email protected]
Website : www.pmurali.com
Independent Auditor's Report on the Quarterly and Year to Date Audited Standalone Financial Results of Vivo Bio Tech Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
TO
THE BOARD OF DIRECTORS OF
M/s. VIVO BIO TECH LIMITED
Report on the Audit of the Standalone Financial Results
Opinion:
We have audited the accompanying standalone quarterly financial results of M/s. VIVO BIO TECH LIMITED (“the Company”) for the quarter ended 31st March, 2026 and the year-to-date results for the period from 1st April, 2025 to 31st March, 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us, these standalone financial results:
i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter ended 31st March, 2026 as well as the year-to-date results for the period from 1st April, 2025 to 31st March, 2026:
Basis for Opinion:
We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
MURALI & CO. of S. Hyderabad
CA INDIA
P. MURALI & CO.,
CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G, INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
Website: www.pmurali.com
Emphasis of Matter:
We draw attention to the fact that the company has not been regular in depositing certain undisputed statutory dues, including Provident Fund, Employees' State Insurance, Professional Tax, Tax Deducted at Source (TDS) and Income Tax with appropriate regulatory authorities. These dues were not paid within the prescribed due dates under the respective laws and remain outstanding as at 31st March 2026 are as follows.
| S. No. | Statute | Nature of Due | Amount (Rs. In Lakhs) |
|---|---|---|---|
| 1 | Employees | ||
| Provident | |||
| Fund & Misc. | |||
| Provisions | |||
| Act, 1952 | Provident Fund | 60.73 | |
| 2 | Employees' State | ||
| Insurance 1948 | ESI | 6.37 | |
| 3 | Telangana | ||
| Professional | |||
| tax Act, 1987 | Professional Tax | 11.26 | |
| 4 | Income Tax Act, 1961 | Tax Deducted | |
| at Source | 151.29 | ||
| 5 | Income Tax Act, 1961 | Self-Assessment | |
| Tax (Income Tax) | 189.64 |
The eventual outcome of any proceedings or penalties, if levied by the authorities for such delays, is presently uncertain.
Our Opinion is not modified in respect of this matter.
Management's Responsibilities for the Standalone Financial Results:
The financial results have been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and the presentation of the financial results that give a true and fair view of the net profit and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were
P. MURALI & CO.
CAINDIA
P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA, HYDERABAD - 500 082. T.G, INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
[email protected]
[email protected]
Website: www.pmurali.com
operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results:
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3Xi) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
P. MURALI & CO.
CA INDIA
P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G, INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
[email protected]
[email protected]
Website : www.pmurali.com
-
Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters:
The Financial Results include the results for the quarter ended 31st March, 2026 being the balancing figure between the audited figures in respect of the full financial year ended 31st March, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year which were subject to limited review by us, as required under the Listing Regulations.
For P. Murali & Co.,
Chartered Accountants,
FRN No: 0072575
Mukund Vijayrao Joshi
Partner
M.No:024784
UDIN: 26024784HCBGPV7320
Place: Hyderabad
Date: 30.05.2026
CAINDIA
P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA, HYDERABAD - 500 082. T.G, INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
Independent Auditor’s Report on the Quarterly and Year to Date Audited Consolidated Financial Results of Vivo Bio Tech Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
TO
THE BOARD OF DIRECTORS OF
M/s. VIVO BIO TECH LIMITED
Report on the Audit of the Consolidated Financial Results
Opinion
We have audited the accompanying Statement of Consolidated Financial Results of M/s. VIVO BIO TECH LIMITED (“Holding company”) and its subsidiaries (holding company and its subsidiaries together referred to as “the Group”), for the quarter ended 31st March 2026 and for the period from 1st April, 2025 to 31st March, 2026, (“the Statement”), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of the audit reports on separate financial statements/ financial information of all subsidiaries which are audited by us, the aforesaid consolidated financial results:
a. includes the results of the following entities:
- Vivo Bio Labs Private Limited
- Vivo Bio Discovery Services Private Limited
- Surlogic Life Consultancy Private Limited
- Vivo Bio Consulting Services Private Limited.
b. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations, as amended; and
c. gives a true and fair view, in conformity with the applicable accounting standards, and other accounting principles generally accepted in India, of consolidated total comprehensive income (comprising of net profit and other comprehensive income) and other financial information of the Group for the quarter ended 31st March 2026 and for the period from 1st April, 2025 to 31st March, 2026.
C
CAINDIA
P. MURALI & CO.,
CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G, INDIA
Basis for Opinion:
We conducted our audit in accordance with the Standards on Auditing (SAs), as specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Consolidated Financial Results” section of our report. We are independent of the Group, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion on the consolidated financial results.
Emphasis of Matter:
We draw attention to the fact that the Holding company has not been regular in depositing certain undisputed statutory dues, including Provident Fund, Employees’ State Insurance, Professional Tax, Tax Deducted at Source (TDS) and Income Tax with appropriate regulatory authorities. These dues were not paid within the prescribed due dates under the respective laws and remain outstanding as at 31st March 2026 are as follows.
| Sl. No. | Statute | Nature of Due | Amount (Rs. In Lakhs) |
|---|---|---|---|
| 1 | Employees | ||
| Provident | |||
| Fund & Misc | |||
| Provisions | |||
| Act, 1952 | Provident Fund | 60.73 | |
| 2 | Employees’ State | ||
| Insurance 1948 | ESI | 6.37 | |
| 3 | Telangana | ||
| Professional | |||
| tax Act, 1987 | Professional Tax | 11.26 | |
| 4 | Income Tax Act, 1961 | Tax Deducted | |
| at Source | 151.29 | ||
| 5 | Income Tax Act, 1961 | Self-Assessment | |
| Tax (Income Tax) | 189.64 |
Our Opinion is not modified in respect of this matter.
^{}[]
CAINDIA
Email : [email protected]
[email protected]
[email protected]
Management's Responsibilities for the Consolidated Financial Results:
The Consolidated financial results have been prepared on the basis of the consolidated annual financial statements. The Holding Company's Board of Directors are responsible for the preparation and presentation of these consolidated financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Group in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of their respective companies and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Holding Company, as aforesaid.
In preparing the consolidated financial results, the respective Board of Directors of the companies included in the Group are responsible for assessing the ability of their respective companies to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.
The respective Board of Directors of the companies included in the Group are also responsible for overseeing the financial reporting process of their respective companies.
Auditor's Responsibilities for the Audit of the Consolidated Financial Results:
Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial results.
CA INDIA
P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G, INDIA
Email : [email protected]
[email protected]
[email protected]
Website : www.pmurali.com
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
-
Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group to express an opinion on the consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated Financial Results, which
MURALI & CO. HYDERABAD
CA
INDIA
have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.
We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated financial results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.
Other Matters:
The Consolidated Financial Results include the results for the quarter ended 31st March, 2026 being the balancing figure between the audited figures in respect of the full financial year ended 31st March, 2026 and the published unaudited year-to-date figures up to the end of the third quarter of the current financial year, which were subject to limited review by us, as required under the Listing Regulations.
For P. Murali& Co.,
Chartered Accountants,
FRN No: 007257S
Mukund Vijayrao Joshi
Partner
M.No:024784
UDIN: 26024784HIVFWS3369
Place: Hyderabad
Date: 30.05.2026
Vivo Bio Tech Limited
Your Drug Discovery Partner
May 30, 2026
To,
The Manager
Dept of Corporate Services
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai – 400001
Subject : Declaration on Audit Reports with unmodified opinion
Reference : Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Dear Sir/Madam,
With regard to captioned subject, we hereby confirm that P Murali & Co., Chartered Accountants (Firm Registration No. 007257S), Statutory Auditors of the Company has issued an Audit report with unmodified opinion on the Annual Financial Results for the year ended March 31, 2026 on standalone and consolidated basis.
This is for your information and records.
Thanking You,
Yours faithfully
M Kalyan Ram
Whole Time Director
DIN: 02012580
Registered Office: # 8-2-672/5&6, Ilyas Mohannmed Khan Estate, 3rd Floor, Road No. 1, Banjarahills, Hyderabad, India - 500 034.
Address of Preclinical Research Facility: Sy.No:349/A, Pregnapur Village, Gajwel Mandal, Siddipet District, Telangana, India, Pin Code: 502311
Email: [email protected], Phone: 040 - 23313288, Website: www.vivobio.com, CIN: L65993TG1987PLC007163.