Interim report
Page 1
RESTRICTED August 05, 2026 To, The General Manager Department of Corporate Services BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai - 400 001 COMPANY CODE : BAYERCROP SCRIP CODE : 506285 Dear Sir / Madam, Sub.: Outcome of Board Meeting – August 05, 2026. Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors at their meeting held today i.e., August 05, 2026, has inter alia, approved the Unaudited Financial Results of the Company for the quarter ended on June 30, 2026. We attach a copy of the same along with the Limited Review Report thereon from the Statutory Auditors, Deloitte Haskins & Sells LLP (ICAI Firm Registration No. 117366W/W-100018). Further, please take a note that the Board Meeting commenced at 04:30 p.m. (IST) and concluded at 05:00 p.m. (IST). We request you to take the same on record. Thanking You. Yours faithfully, for Bayer CropScience Limited Bharati Shetty Company Secretary and Compliance Officer (Membership No.: ACS 24199) Encl.: As above Bayer CropScience Ltd. CIN: L24210MH1958PLC011173 Registered and Corporate Office: Bayer House Central Avenue Hiranandani Estate Thane (West) – 400 607 Maharashtra, India Tel : +91 22 2531 1234 Fax : +91 22 2545 5063 www.bayer.in www.cropscience.bayer.com
Page 2
Regd. Office: One International Center, Tower 3, 31st Floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 CChartered Accountants One International Center Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West) Mumbai-400013 Maharashtra, India Tel: +91 22 6185 6000 Fax: +91 22 6185 4101 INDEPENDENT AUDITOR’S REVIEW REPORT ON REVIEW OF INTERIM FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF BAYER CROPSCIENCE LIMITED 1. We have reviewed the accompanying Statemen t of Unaudited Financial Results of BAYER CROPSCIENCE LIMITED (“the Company”), for the quarter ended June 30, 2026 (“the Statement”), being submitted by the Company pursuant to the re quirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listing Regulations). 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepar ed in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel responsible for financial and accounting matters and applying analyt ical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 an d consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm’s Registration No. 117366W/W-100018) Mohammed Bengali (Partner) Membership No. 105828 UDIN: 26105828GBPQEK2756 Mumbai August 05, 2026 MOHAMMED SAIFUDDIN BENGALI Digitally signed by MOHAMMED SAIFUDDIN BENGALI Date: 2026.08.05 17:49:34 +05'30' Deloitte Haskins & Sells LLP
Page 3
VINIT RAJESH JINDAL Digitally signed by VINIT RAJESH JINDAL Date: 2026.08.05 17:21:28 +05'30' BAYER CROPSCIENCE LIMITED (Registered Office: Bayer House, Central Avenue, Hiranandani Estate, Thane - 400 607, GIN L24210MH1958PLC011173) PARTI , in Millions STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30 2026 Quarter Ended Year Ended PARTICULARS 30.06.2026 31.03.2026 30.06.2025 31.03.2026 UNAUDITED UNAUDITED UNAUDITED AUDITED Revenue from Operations 18,350 11 ,008 19,146 56,750 Other Income (Note 4) 889 466 187 950 Total Income 19,239 11,474 19,333 57,700 Expenses Cost of Materials Consumed 10,427 8,927 10,395 31 ,525 Purchases of Stock-in-Trade 683 319 630 2,200 Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade (743) (3,677) 680 50 Employee Benefits Expense 1,128 1,060 1,043 4,381 Finance Costs 43 55 47 198 Depreciation and Amortisation Expense 501 376 272 940 Other Expenses 3,179 2,350 2,914 9,857 Total Expenses 15,218 9,410 15,981 49,151 Profit Before Tax 4,021 2,064 3,352 8,549 Tax Expense/ (Credit) - Current Tax 814 429 580 1,643 - Deferred Tax (9) 14 (15) 14 Total Tax Expense 805 443 565 1,657 Profit for the period/ year 3,216 1,621 2,787 6,892 Other Comprehensive Income Items that will not be reclassified to profit or loss: - Remeasurement loss of Defined Benefit Plan (7) (110) (6) (162) - Tax on remeasurement of Defined Benefit Plan 2 28 2 41 Total Other Comprehensive (Loss)/ Income (5) (82) (4) (121) Total Comprehensive Income for the period/ year 3,211 1,539 2,783 6,771 Paid up Equity Share Capital (Face Value~ 10/-) 449 449 449 449 Reserves (excluding Revaluation Reserve as per Balance Sheet) 29,208 Earnings per share (basic and diluted) ( A not annualised) (in ~) 71 .56A 36.07A 62.01A 153.35 NOTES: 1. The Company has only one reportable business segment , i.e. "Agri Care". The Company's business is seasonal in nature and hence quarterly figures are not necessarily representative of the full year's performance. 2. The Company does not have any subsidiary, joint venture, or associate company and consequently , the Company is not required to prepare consolidated financial results under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2025. 3. The figures for the quarter ended March 31, 2026, are the balancing figures between audited figures for the financial year ended March 31 , 2026 and the unaudited published year to date figures upto the third quarter of the previous financial year, which were subjected to lim~ed review. 4. Other Income includes: , in Millions Quarter Ended Year Ended PARTICULARS 30.os.202s I 31.03.202s I 30.06.2025 31.03.2026 Gain on Divestment of Marketing Rights for Formulated Products 639 I 223 I - 223 5. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on August 5, 2026. The above results have been subjected to limited review by the Statutory Auditors of the Company. Place: Thane Date: August 5, 2026 By Order of the Board Vinit Jindal Executive Director and Chief Financial Officer DIN: 10849465