Interim report
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advanced enzymes Where ENZYME is Life Advanced Enzyme Technologies Ltd. CIN : L24200MH1989PLC051018 Sun Magnetica , ' A ' wing , 5th Floor , LIC Service Road , Louiswadi , Thane ( W ) -400 604 , India Tel : + 91-22-4170 3200 Email : info@advancedenzymes.com , www.advancedenzymes.com ADVANCED TECH August 08 , 2026 BSE Limited P. J. Towers , Dalal Street , Mumbai- 400 001 Scrip Code - 540025 Dear Sir , National Stock Exchange of India Limited Exchange Plaza , Plot No. C / 1 , G Block , Bandra - Kurla Complex , Bandra ( E ) Mumbai- 400 051 Trading Symbol - ADVENZYMES Subject : Outcome of Board Meeting held on August 08 , 2026 Ref : ISIN : INE837H01020 With reference to the notice of the Board Meeting dated August 01 , 2026 , we hereby inform that the Board of Directors at its Meeting held on August 08 , 2026 ( commenced at 10.00 a.m. and concluded at 11.15 a.m. ) has inter alia , transacted the following business : ➤ Approved the Un - audited Financial Results ( Standalone and Consolidated ) of the Company for the quarter ended June 30 , 2026 . Please find enclosed herewith the above mentioned Financial Results along with the Limited Review Report from the Statutory Auditors as Annexure – I. ➤ Approved the Buyback of fully paid - up equity shares having a face value of ₹ 2 / - ( Rupees Two only ) each of the Company at a price not exceeding 500 / - ( Rupees Five Hundred only ) per equity share ( " Maximum Buyback Price " ) and for an aggregate amount not exceeding * 697,000,000 ( Rupees Six Hundred and Ninety Seven Million only ) ( " Maximum Buyback Size " ) , from the shareholders of the Company ( other than the Promoters , the Promoter group and Persons in control of the Company ) payable in cash via " Open Market " route through the Stock Exchange mechanism in accordance with the provisions under the Securities and Exchange Board of India ( Buy- Back of Securities ) Regulations , 2018 , as amended ( " Buyback Regulations " ) and the Companies Act , 2013 and Rules made thereunder , as amended , and other applicable provisions thereunder . YOLOGIES THANE ES LIMITED At the Maximum Buyback Size and the Maximum Buyback Price as mentioned above , the indicative maximum number of equity shares to be bought back under the Buyback would be 1,394,000 Equity Shares ( " Maximum Buyback Shares " ) ( representing 1.24 % which is less than 25 % of the existing paid up equity capital of the Company ) . The Maximum Buyback Size represents 9.99 % and 5.09 % of the aggregate of the total paid - up equity share capital and free reserves of the Company based on the latest audited Standalone and Consolidated financial statements of the Company WELCOME TO THE WORLD OF BETTER BUSINESS Factory Plot No. A - 61 / 62 MIDC Malegaon . Tal Sinnar Dist Nashik - 422 113. Maharashtra , India Tel : + 91-99701 00750 / + 91-2551-230 044 Fax : + 91-2551-230 816
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/advanced enzymesWhere ENZYME is Life Advanced Enzyme Technologies Ltd. CIN: L24200MH1989PLC051018 Sun Magnetica, A'wing, 5th Floor, LIC Service Road, Louiswadi,Thane (W)-400 604,India Tel: +91-22-4170 3200,Fax: +91-22-2583 5159 Email:info@advancedenzymes.com, www.advancedenzymes.com as on March 31, 2026, respectively. If the Equity Shares bought back at a price below the Maximum Buyback Price, the actual number of Equity Shares could exceed the indicative Maximum Buyback Shares (assuming full deployment of Maximum Buyback Size) but will always be subject to the Maximum Buyback Size. Maximum Buyback Size shall not include any expenses to be incurred for the Buyback such as filing fees payable to SEBI, Stock Exchanges' fee for usage of their platform for Buyback, brokerage, applicable taxes such as securities transaction tax, Goods and Services Tax, stamp duty, etc., public announcement publication expenses, intermediaries' fees, printing and dispatch expenses and other incidental and related expenses ("Transactions Cost"). The Board has also constituted a committee for the purposes of the Buyback (the "Buyback Committee") and has delegated its powers to the Buyback Committee to do or cause to be done all such acts, deeds, matters and things, in its discretion, deem necessary in connection with the Buyback. The public announcement setting out the process, timelines and other statutory details of the Buyback will be released in due course, in accordance with the Buyback Regulations. > Approved acquisition of the remaining stake of 4.28% Equity Shares from the other existing Shareholders of JC Biotech Private Limited ("JCB") (Existing Subsidiary with 95.72% holding). Upon completion of this acquisition, JCB will become a Wholly Owned Subsidiary of the Company. > Approved infusion of additional funds not exceeding ? 20 million, in one or more tranches, in Advanced Nutrazyme Private Limited ("ANPL") (Wholly Owned Subsidiary of the Company) by way of Equity investment or by providing inter corporate deposit pursuant to the provisions of the Companies Act, 2013, as may be amended from time to time. In view of the aforesaid and pursuant to the provisions of Regulation 30 and Schedule III of the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, as amended ("SEBI Listing Regulations") read with Master Circular HO/49/14/14(7)2025-CFD POD2/I/3762/2026 dated July 11, 2023 as amended, on January 30, 2026, the following Arvnexures are enclosed: Buyback of Equity Shares of the Company - Annexure II. + Acquisition of Equity Shares of JCB and further infusion of funds in ANPL \N -Annexure III.THKN L; COME ^^ jH ^ VORU ^^ g ^JR*Factory : Plot No. A-61/62, MIDC Malegapn, Tal. Sinnar, DisL Nashik - 422113. Maharashtra. India. Tel.:+91-9970100750 / +91-2551-230 044.Fax:+91-2551-230 816
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^ dvancod enzymesWhere ENZYME is Life Advanced Enzyme Technologies Ltd. CIN: L24200MH1989PLC051018 Sun Magnetica, A' wing, 5th Floor, LIC Service Road, Louiswadi,Thane (W)-400 604,India Tel: +91-22-4170 3200 Email: info@advancedenzymes.com, www.advancedenzymes.com The aforesaid financial results and other documents are also being uploaded on the website of the Company i.e. www.advancedenzymes.com This is for your information and for public at large. Thanking you, Yours faithfully, For Advanced Enzyme Technologies Limited fHrSanjay Basantani Company Secretary and Head - Legal Enel.: As above Factory:Plot No. A-61/62,MIDC Maleaaon. Tal. Sinnar.Dist. Nashik - 422113.Maharashtra.India.Tel.:+91-99701 00750 / +91-2551-230 044.Fax:+91-2551-230 fiifi
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MSK A St Associates LLP HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6974 0200 (Formerly known as M S K A St Associates) Chartered Accountants Independent Auditor’s Review Report on consolidated unaudited financial results of Independent Auditor’s for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Advanced Enzyme Technologies Limited 1. We have reviewed the accompanying Statement of consolidated unaudited financial results of Advanced Enzyme Technologies Limited (hereinafter referred to as ‘the Holding Company’) and its subsidiaries, (the Holding Company and its subsidiaries together referred to as the ‘Group’) for the quarter ended June 30, 2026 (‘the Statement’) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical 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 Act and 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. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applicable. 4. This Statement includes the results of the Holding Company and the following entities: Relationship with the Holding Company Sr. Name of the Entity No 1 Advanced Bio-Agro Tech Limited Subsidiary Advanced Enzytech Solutions Limited Wholly Owned Subsidiary2 Advanced Enzymes USA, Inc. (‘AEU’) Wholly Owned Subsidiary3 Advanced Supplementary Technologies Corporation Wholly Owned Subsidiary of AEU4 Wholly Owned Subsidiary of AEUCal India Foods International (‘CAL’)5 Wholly Owned Subsidiary of CALEnzyme Innovation, Inc6 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East),Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN:ACT-3789 ibad I Bengaluru | Chandigarh I Chennai | Coimbatore | Goa | Gurugram | Hyderabad I Kochi | Kolkata I Pune www-mska.in Annexure-I
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MSKA St Associates LLP(Formerly known as M S K A 8t Associates) Chartered Accountants Subsidiary7 JC Biotech Private Limited Scitech Specialities Private Limited Subsidiary8 Advanced Enzymes Europe B.V. (‘AEEBV’) Wholly Owned Subsidiary9 Wholly Owned Subsidiary of AEEBVEvoxx Technologies GmbH10 SubsidiarySaiganesh Enzytech Solutions Private Limited11 Starya Labs Inc. Wholly Owned Subsidiary of AEU12 Wholly Owned Subsidiary (with effect from July 04, 2025) Advanced Nutrazyme Private Limited13 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, 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 Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of four subsidiaries included in the Statement, whose interim financial information (before consolidation adjustment) reflects total revenues of Rs. 601.80 million, total net profit after tax of Rs. 24.90 million and total comprehensive income of Rs. 24.92 million, for the quarter ended June 30, 2026, as considered in the Statement. These interim financial information have been reviewed by the other auditors whose reports have been furnished to us by the Management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of the above matter with respect to our reliance on the work done by and report of the other auditors. 7. One Subsidiary is located outside India whose interim financial information has been prepared in accordance with the accounting principles generally accepted in their ‘respective country and which has been reviewed by other auditor under generally accepted auditing standards applicable in their respective country. The Holding Company’s Management has converted the interim financial information of such subsidiary located outside India from accounting principles generally accepted in their respective country to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company’s Management. Our conclusion on the Statement, in so far as it relates to the interim financial information of such subsidiary located outside India is based on the report of other auditor and the conversion adjustments prepared by the Management of the Holding Company and reviewed by us. Our conclusion is not modified in respect of the above matter. Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN:ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore | Goa | Gurugram | Hyderabad I Kochi | Kolkata | Mumbai I Pune www.mska.in
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MSK A & Associates LLP(Formerly known as M S K A & Associates) Chartered Accountants 8. The Statement includes the interim financial information of four subsidiaries which has not been reviewed by their auditors, whose interim financial information (before consolidation adjustment) reflects total revenue of Rs. 77.16 million, total net profit after tax of Rs. 14.09 million and total comprehensive income of Rs. 14.09 million, for the quarter ended June 30, 2026, as considered in the Statement. These interim financial information have been furnished to us by the Management and our conclusion on the Statement in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on such Management prepared unaudited interim financial information. According to the information and explanations given to us by the Management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of the above matter with respect to our reliance on these interim financial information certified by the Management. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 ( 21»< AmrTsh Vaidya ^ Partner Membership No.: 101739 UDIN: 26101739KIPUEZ6689 Place:Mumbai Date: August 08, 2026 Registered Office: 602,Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad I Bengaluru | Chandigarh | Chennai | Coimbatore | Goa I Gurugram | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in
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Advanced Enzyme Technologies Limited CIN No.: L24200MH1989PLC051018 Regd.Office and Corporate Office: Sun Magnetica. 5th Floor, Near L!C Service Road, Louiswadi, Thane-400604, Maharashtra, India. Tel No:91-22-41703220. Fax No: +91-22-25835159 Website: www.advancedenzymes.com, Email Id: sanjay@advancedenzymes.com Statement of unaudited consolidated financial results for the quarter ended 30 June 2026 iif in million except per share data) Particulars Quarter ended Year ended 30-Jun-25 Unaudited 30-Jun-26 Unaudited 31-Mar-26 Audited (refer note vi) 31-Mar-26 Audited 2,033.67 72.28 1,897.88 130.21 1,859.14 88.50 7,457.57 348.32 Revenue from operations Other Income 1 2 2,105.952,028.09 1,947.64 7,305.893 Total Income (1+2) Expenses (a) Cost of materials consumed (b) Purchases of stock-in-trade # (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (d) Employee benefits expense (refer note iv) (e) Finance costs (including exchange difference) (f) Depreciation and amortisation expense Ig) Other expenses 4 559.61545.02 1,943.12439.70 0.01 0.00 0.00 (48.14) 445.52 9.69 60.79 397.13 (13.61) 1,622.86 26.28 400.93 1,614.54 419.38 5.80 5.73 7.64 98.79 445 83 101.92 412.71 96.18 397.20 1,492.83 1,509.04 1,398.64 ^ 5, 594.12Total Ex s enses 535.26 596.91 549.00Profit before exceptional item and tax (3-4) 2,211.775 Exceptional item (charge / (credit)) (refer note ix & x) 113) (113.59)6 535.26 598.04 549.00 2,325.36Profit before tax (5-6) Tax expense Current tax Deferred tax charge / (credit) Total tax expense 7 8 150.65 133.48 12.04 154.70 564.46 24.82(1.28) (10.10) 144.60149.37 145.52 589.28 452.52Net profit for the periodJ7-8) 385.89 404.40 1,736.089 Other comprehensive income A (i) Items that will not be reclassified to profit or loss Remeasurements of defined benefit liability/fasset) ( ii) Income tax related to items that will not be reclassified to profit or loss B (i) Items that will be reclassified to profit or loss Exchange differences in translating financial statements of foreign operations (ii) Income tax related to items that will be reclassified to profit or loss Total Other comprehensive income 10 0.02 6.05 (0.57) 13.40 (3.37)(0.01) (1.50) 0.16 474.78 38.12(14.28) 938.03 ( 14.27) 479.33 37.71 948.11 11 Total comprehensive income (9+10) 371.62 931.85 442.11 2,684.19 Net profit attributable to: Shareholders of the Company Non-controlling interest Other comprehensive income attributable to: Shareholders of the Company Non-controlling interest # Total comprehensive income attributable to: Shareholders of the Company Non-controlling interest 12 370.93 14.96 429.63 22.89 399.30 1,687 19 48.895.10 13 (14.27) 479.16 37.73 (0.02) 947.42 0.00 0.17 0.69 14 356.66 14.96 908.79 23.06 437.03 2.634.61 49.585 08 Paid-up Equity Share Cajiital (Face Value ? 2 each fully paid up) 223.95 223.35 223.76 223.8515 Other equity 16,095.7216 Earnings Per Share of f 2 each (not annualized) (a) ? (Basic) ( bi ? (Diluted _ _ 17 3.31 3.84 3.57 3.57 I 15.08 15.063.31 3 84 # Figures are below Rs. 0.01 Million hence disclosed as Rs. 0.00
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Advanced Enzyme Technologies Limited CIN No.:L24200MH1989PLC051018 Regd. Office and Corporate Office:Sun Magnetica, 5th Floor, Near LIC Service Road, Louiswadi, Thane-400604.Maharashtra.India. Tel No:91-22-41703220 Fax No: +91-22-25835159 Website: www.advancedenzymes.com. Email Id :sanjay@advancedenzymes.com Notes: (i) The above unaudited consolidated financial results include the financial results of Advanced Enzyme Technologies Limited (the "Company" or the "Holding Company") and the financial results of the subsidiary companies. Advanced Bio-Agro Tech limited (India). Advanced Enzytech Solutions Limited (India), JC Biotech Private Limited (India), Scitech Specialities Private Limited (India), Saiganesh Enzytech Solutions Private Limited (India), Advanced Nutrazyme Private Limited (lndia)(w.e.f. 4 July 2025). Advanced Enzymes USA, Inc. (U.S.A.), Cal India Foods International (U.S.A.). Advanced Supplementary Technologies Corporation (U.S.A.), Enzyme Innovation. Inc. (U.S.A.), Starya Labs, Inc.(U.S.A.), Advanced Enzymes Europe B.V. (Netherlands) and Evoxx Technologies GmbH (Germany). The Holding Company and its subsidiary companies constitute the "Group". (ii) The above unaudited consolidated financial results of the Group were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 8 August 2026. The above results have been reviewed by the statutory auditors of the Company and they have expressed an unmodified conclusion. The review report will be filed wilh stock exchanges and will be available on the Company's website. The above results has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. (iii) The Group operates only in one business segment viz.’manufacturing and sales of enzymes'. (iv) The Shareholders at its Annual General meeting held on 19 August 2022 approved the Employee Stock Option Scheme 2022 (“ESOP Scheme 2022") of the Company and its extension to the subsidiaries of the Company. National Stock Exchange of India Limited and BSE Limited (Stock Exchanges) vide their letter/e-letter dated 06 October 2022 and 18 October 2022 respectively granted its 'In-Principle' approval for listing of 2,500,000 Equity Shares of Rs. 2 each which may anse out of exercise of Options as and when exercised from time to time subject to the prescribed conditions. The Company has granted 576,000 options under Employee Stock Option Scheme 2022 (“ESOP Scheme 2022") on 12 August 2023,approved by Nomination and Remuneration Committee of the Board. The Company has further granted 512,500 options under Employee Stock Option Scheme 2022 (“ESOP Scheme 2022“) on 27 March 2025. approved by Nomination and Remuneration Committee of the Board. (v) The Group has allotted 49,350 equity shares during the quarter ended 30 June 2026 to employees under the ’Employee Stock Option Scheme 2022' ("ESOP Scheme 2022"). (vi) The figures for the quarter ended 31 March 2026 as reported in these unaudited consolidated financial results are the balancing figures between consolidated audited figures in respect of the full financial year and the published year to date figures uplo the end of the third quarter of the relevant financial year. Also, the figures up to the end of the third quarter had only been reviewed and not subjected to audit. (vti) The Board of Directors in its meeting held on 9 May 2026 had proposed the final dividend for the financial year 2025-26 of Rs. 1.35/- per equity share and the same has been approved by the shareholders of the Company in its Annual General Meeting held on 31 July 2026 and paid on 5 August 2026. (vin) The Company has incorporated a new wholly owned subsidiary by name of Advanced Nutrazyme Private Limited (‘ANPL’). the subsidiary received its certificate of incorporation on 4 July 2025. ANPL will be engaged in the business of sales and dislribution of the Company's Nutrition and Wellness range of products. (ixi On November 21, 2025. the Government of India had notified the four Labour Codes -the Code on Wages, 2019. the Industrial Relations Code. 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 -consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and Frequently Asked Questions (FAQs) lo enable assessment of the financial impact due to changes in regulations. The Group had assessed and disclosed the incremental impact of these changes on the basis of current remuneration structure. The assessment was based on the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group had presented such incremental impact under "Exceptional Items"in the consolidated financial results The impact for the quarter ended 31 December 2025 consisting of gratuity of Rs. 45.67 million and compensated absences of Rs. 1.51 million was accounted in the consolidated financial results primarily due to change in wage definition. Further,for the quarter ended 31 March 2026,addtiona!impact of gratuity of Rs.0.63 million had been recognised. The impact for the year ended 31 March 2026 pertaining to gratuity was Rs.46.30 million and compensated absences is Rs. 1 51 million (x) On 22 August 2025. United States court of appeals had directed the District of Arizona to pass the order in favour of Advanced Supplementary Technologies Corporation (U.S.A.) ("AST") wholly owned subsidiary of Advanced Enzyme USA. Inc. (U.S.A ) for the lawsuit filed by the Competitor. Based on the above direction of United States Court of Appeals and legal opinion received in the quarter ended 31 December 2025, the provision created amounting to Rs 159.64 million earlier with respect to the mentioned lawsuit was reversed.Further, for the quarter ended 31 March 2026, addtional impact of Rs.1.75 million had been recognised on account of foreign exchange fluctuation The cumulative impact for the year ended 31 March 2026 pertaining to the above mentioned lawsuit is Rs. 161.39 million By Order of the Board of Directors For Advanced Enzyme Technologies Limited CIN No.: L24200MH1989PLC051018 m,f- -rr. u» II C? ViSi THANEM.M.Kabra Wholetime Director DIN :00148294 r— l w%Place:Thane Dated:8 August 2026 -k
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MSKA fit Associates LLP HO 602, Floor 6, Raheja Titanium Western Express .Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6974 0200 Independent Auditor’s Review Report on Standalone unaudited financial results of Advanced Enzyme Technologies Limited for the quarter pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Advanced Enzyme Technologies Limited (Formerly known as M S K A 8t Associates) Chartered Accountants 1. We have reviewed the accompanying statement of standalone unaudited financial results of Advanced Enzyme Technologies Limited (hereinafter referred to as ‘the Company’) for the quarter ended June 30, 2026 (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Regulations’). 2. This Statement, which is the responsibility of the Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical 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 Act and 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 Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For M S K A a Associates LLP (Formerly known as M S K A a Associates) Chartered Accountants ICAI Firm Registration NO.105047W/W101187 (h> Ai Vaidya Partner Membership No.: 101739 UDIN: 26101739ZKQVHQ7374 Place: Mumbai Date: August 08, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN:ACT-3789 Chennai | Coimbatore I Goa I GurugramAhmedabad | Bengaluru | Chandigarh Hyderabad I Kochi | Kolkata | Pune www.mska.1n
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\dviinced Enzyme rcclinologics Limited TIN No L242OOMm<>S9pLl, 05 l 0!S Regd < )ffice ami i ornornte Office Sun Magitetica. 5th Floor. Near 1 10 Service Road. l.ouiswadi. Iliane-40Uo04. Mnlmraslmu. India. Tel No 91-22-41703220 Fax No. 91-22-25835159 Website www advancedenzynics com. Linail (d :sa* i|nw/ udvancedeiii'\mesc»ni Statement of lmmdited standalone financial results for the quarter ended 30 June 2026 fR\ m Million excel;/ per short’tfahi) Quarter ended Year ended 30-.lun-26 Unaudited 3 f -Mar-2fi Audited (Refer note V ) 30-Jun-25 I nnmlitcc! 31-Mar-26 Audited Particulars 1.250 24 538.52 Revenue from operations Other Income 1.158 57 22.8? 1.164 10 51 b3 4.527 06 633.88 I 2 1.181.44 1,215.73 1,788.76 5,161.54Total Income ( 1+2)3 Expenses (a) Cost ofmaterials consumed 4 501 35 ( 15- 27) 163.57 518 99 43.56 162 07 0.53 29.29 220.36 1.877.21 (30 82) 647.28 2.07 120.83 929,65 480.94 |o5 04 ) 17(, 93 0 37 29 21 261 u2 (hi Changes tn inventories of finished goods and work-in-progress (C) employee benefits expense (refer note iii1 (<1) Finance costs (including exchange difference) < c) Depreciation and amortisation expense t f) Other expenses Total expenses 0 <>0 31 15 245.00 927,30 974.80 3,546,22884.03 Profit before exceptional item and tax (3-4) ^ 813.96 1,615.32288.43297.415 Exceptional item (refer nme viii) Profit before tax (5-6) lax expense Ciimnii tax 38.58ft 813.967 297.41 288.43 1,576.74 8 67.70 74.41 270,69 (12.01) 66.64 Deferred tax charge,(credit ) (0.26)7.31 (2.22) Total tax expense Net profit for the period (7-8) 65.48 74.15 258.6873.95 9 739.81 1,318.06223.46 222.95 Other comprehensive income \ til Items (hat will not be leclassilled to Profit or Loss 10 ii 27 ( 2 84 RemeasuremenIs ofdefined benefit liabiiitv.(ussei ) (ii) Income lax related to items that wdl not be reclassified to Profit or Loss B (i) Items that will be reclassified to Profit or Loss (ii) Income- tax related to items tlnil will be reclassified to Profit or Loss Total Other comprehensive income c» ill ( I 52) 4.52 8.43 11 Total comprehensive income (9+10) 223.46 227.47 739.81 1,326.49 Paid-up Equity Share Capital (Face Value ? 2 each fully paid up) Ollier equity 12 223.95 223.85 223.76 223.85 6,872.3813 14 Earnings Per Share of ? 2 each (not annualized) (a) ? (Basic) |li) ? (Diluted) 1.992.00 6.61 I 1.78 1.99 1.99 6.61 I 1.76 (y.W <7 w ym S THANE H m.-A <5A m , A
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Advanced Enzyme Technologies Limited C1N No .:L24200 MH 1989 PLC 051018 Regd .Office and Corporate Office :Sun Magnetica .5th Floor ,Near L1C Service Road ,Louiswadi ,Thane -400604 ,Maharashtra ,India , Tel No :91 -22 -41703220 Fax No :+91 -22 -25835159 Website :www .advancedenzymcs .com .Email Id :sanjay @ advancedenzytnes .com Notes : (i)The above unaudited standalone financial results of Advanced Enzyme Technologies Limited ('the Company ')were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 8 August 2026 .The above results have been subjected to 'Limited Review 'by the statutory auditors of the Company and they have expressed an unmodified conclusion .The limited review report will be filed with stock exchanges and will be available on the Company ' swebsite .The above results have been prepared in accordance with the Companies (Indian Accounting Standards )Rules ,2015 (Ind AS )prescribed under Section 133 of the Companies Act .2013 and other recognised accounting practices and policies in India . (ii)The Company operates only in one business segment viz .'manufacturing and sales of enzymes '. (iii ) The Shareholders at its Annual General meeting held on 19 August 2022 approved the Employee Stock Option Scheme 2022 (“ESOP Scheme 2022 ”)of the Company and its extension to the subsidiaries of the Company National Stock Exchange of India Limited and BSE Limited (Slock Exchanges )vide their lelter /c-lettcr dated 06 October 2022 and 18 October 2022 respectively granted its ’In-Princtplc ' approval for listing of 2.500 ,000 Equity Shares of Rs .2each which may arise out of exercise of Options as and when exercised from time to time subject to the prescribed conditions . The Company has granted 576.000 options under Employee Stock Option Scheme 2022 ( "ESOP Scheme 2022 ”)on 12 August 2023 .approved by Nomination and Remuneration Committee of the Board . The Company has further granted 512.500 options under Employee Slock Option Scheme 2022 ("ESOP Scheme 2022 ”)on 27 March 2025 .approved by Nomination and Remuneration Committee of the Board (iv )The Company has allotted 49.350 equity shares during the quarter ended 30 June 2026 to employees under the ’Employee Stock Option Scheme 2022 ' ("ESOP Scheme 2022 "). Iv )The figures for the quarter ended 31 March 2026 as reported in these unaudited standalone financial results are the balancing figures between standalone audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year .Also , the figures up to the end of the third quarter had only been reviewed and not subjected to audit (vi ) 'fhe final dividend for the financial year 2025 -26 of Rs 1.35 /-per equity share is paid on 5 August 2026 after approval of the shareholders of the Company in its Annual General Meeting held on 31 July 2026 (vii )The Company has incorporated anew wholly owned subsidiary by name of Advanced Nutrazymc Private Limited ('ANPL ').the subsidiary received its certificate of incorporation on 4 July 2025 .ANPL will he engaged in the business of sales and distribution of the Company 'sNutrition and Wellness range of products , (viii )On 21 November 2025 . the Government of India notified the four labour Codes - the Code on Wages .2019 .the Industrial Relations Code .2020 .the Code on Social Security ,2020 .and the Occupational Safety . Health and Working Conditions Code .2020 - consolidating 29 existing labour laws .The Ministry of Labour & Employment published draft Central Rules and Frequently Asked Questions il-AQsl to enable assessment of the financial impact due to changes in regulations . The Compain had assessed and disclosed the incremental impact of these changes on the basis of current remuneration structure .Based on our assessment and the information available , consistent with the guidance prm ided hy the Institute of Chartered Accountants of India and considering the materiality and regulatory -driven , non -recurring nature of this impact , the Company presented such incremental impact under ' Exceptional Items " in the standalone financial results for the year ended 31 March 2026 . The incremental impact consisting of gratuity of Rs .38.58 million primarily arose due to change in wage definition IW© THMIE ) I) By Order of the Board of Directors For Advanced Enzyme Technologies Limited CIN :L24200 M 111989 PLC 051018 (JJ . K ^a.Vve , M.M.Kahrri Wholetime Director DIN 00148294 Place :Thane Dated :8 August 2026
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Advanced enzymesWhere ENZYME is Life Advanced Enzyme Technologies Ltd. CIN: L24200MH1989PLC051018 Sun Magnetica, 'A' wing, 5th Floor, LIC Service Road, Louiswadi, Thane (W)-400 604, India Tel: +91-22-4170 3200 Email: info@advancedenzymes.com, www.advancedenzymes.com Annexure -II Details pertaining to Buyback of Equity Shares of the Company Number of securities proposed for buyback Considering the Maximum Buyback Size and the Maximum Buyback Price as defined above, the indicative Maximum number of Equity Shares proposed to be bought back is 1,394,000 (i.e. 1.24% of the existing paid up capital of the Company). If the Equity Shares are bought back at a price lower than the Maximum Buyback Price, then the actual number of Equity Shares bought back will exceed the indicative number of Equity Shares proposed to be bought back. Maximum Buyback price -at a price not exceeding 1500 per Equity Share Number of securities proposed for buyback as a percentage of existing paid up capital Buyback price Actual securities in number and percentage of existing paid up capital bought back The actual number of securities and percentage of the existing paid-up capital bought back shall be determined after completion of the buyback. Pre & Post shareholding pattern As mentioned below Pre & Post shareholding pattern Sr. Category Shareholders of Pre Buyback (as on July 31,2026) Post Buyback* No. Number of Equity Share held % to the existing Equity Share capital Number of Equity Share held % to the existing Equity Share capital A Promoter Promoter Group and 48,419,510 43.24 48,419,510 43.79 B Public Shareholders 63,556,640 56.76 62,162,640 56.21 Total 111,976,150 100 110,582,150 100 * Assuming the Buy-back of Maximum Buy-back Shares, i.e.1,394,000 Equity Shares, at the Maximum Buy-back Price, i.e. ? 500/- per Equity Share. The actual shareholding pattern post Buy-back may vary =ydej ^ Tiding upon the actual number of Equity Shares bought back under the Buy-back. Factory : Plot No. A-61/62, MIDC Malegaon, Tal. Sinnar. Dist. Nashik - 422113.Maharashtra. India. Tel.:+91-99701 00750 / +91-2551-230 044.Fax:+91-2551-230 815
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/advanced enzymesWhere ENZYME is Life Advanced Enzyme Technologies Ltd. CIN: L24200MH1989PLC051018 Sun Magnetica, A' wing, 5th Floor, LIC Service Road, Louiswadi,Thane (W)-400 604,India Tel: +91-22-4170 3200 Email: info@advancedenzymes.com, www.advancedenzymes.com Annexure - III Details pertaining to acquisition of remaining stake of TCB and infusion of additional funds in ANFL Name of the target entity, details in brief such as size, turnover etc. a) JC Biotech Private Limited, existing Subsidiary of the Company with 95.72% holding. Turnover of JCB for FY 2026 was ? 728 million Advanced Nutrazyme Private Limited existing Wholly Owned Subsidiary of the Company. Turnover of ANPL for FY 2026 was ? 0.02 million Yes, the transaction falls within the definition of the related party transaction under the SEBI Listing Regulations. b) Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies interest in the entity being acquired? If yes, nature of interest and details thereof and whether the same is done at "arm's length"; No, the transaction does not fall within the definition of the party under the SEBI Listing Regulations except to the extent of acquisition of the Equity Shares from Mr. Naveenkrishna Bondalapati, who is also a Whole Time Director in JCB. related transaction have However, as this transaction is between the holding company and its wholly owned subsidiary, the provisions of SEBI Listing Regulations are not applicable. any The transaction, to the extent above has been approved by the Audit Committee based on the valuation report. Except to the extent of the shares held by the Company in ANPL, the promoter/ promoter group/ group companies do not have any interest in ANPL. Except to the extent of the shares held by the Company in JCB, the promoter/ promoter group/ group companies do not have any interest in JCB. Industry to which the entity being acquired belongs c) Pharmaceutical Nutrition and wellness d) Objects and impact of acquisition (including but not limited to, disclosure of reasons for acquisition of target entity, if its business is outside the To make JCB a Wholly Owned Subsidiary and thereby optimizing synergies across business operations at the consolidated level. To further infuse funds in ANPL by way of Equity investment and/or inter corporate deposit, to be utilized by it for its business and/or general corporate purposes.main line of business of the listed entity); Fa^tnru Pint Nn A-fi1 /fi9 MinC. Malonann Tal Rinnar nial Nachik ./199 119 Maharachlra India Tal +Q1.QQ7fM 1X179/1 I +01.9991.99/1 IUA Fay +Q1.9991.99/1 A1fi
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/advanced enzymesWhere ENZYME is Life Advanced Enzyme Technologies Ltd. CIN: L24200MH1989PLC0S1018 Sun Magnetica, A' wing, 5th Floor, LIC Service Road,Louiswadi, Thane (W)-400 604, India Tel: +91-22-4170 3200 Email: info@advancedenzymes.com, www.advancedenzymes.com Not ApplicableNot ApplicableBrief details of any governmental regulatory approvals required for the acquisition e) or December 31, 2027September 30, 2026f) Indicative time period for completion of the acquisition Cash ConsiderationCash ConsiderationConsideration - whether cash consideration or share swap or any other form and details of the same g) Infusion of additional funds up to ? 20 million, in one or more tranches. ? 90 per Equity Share (Total Consideration ? 79.79 million) h) cost of acquisition and/or the price at which the shares are acquired The Company will continue to hold 100% Equity Shares of ANPL. 886,544 Equity Shares (4.28%). Upon completion of this acquisition, JCB will become a Wholly Owned Subsidiary of the Company Percentage of shareholding / control acquired and / or number of shares acquired i) ANPL is in the business of marketing and selling of nutraceutical products. It was incorporated on July 04, 2025. The revenue for FY 26 was ? 0.02 million and the revenue for earlier years is not applicable. ANPL has its presence in India. JCB is in the business of manufacturing and sale of Bio Pharmaceuticals through the process of aerobic fermentation. It Brief background about the entity acquired in terms of products/line of business acquired, date of incorporation, history of last 3 years turnover, country in which the acquired presence and any other significant information (in brief); j) was incorporated on December 31, 1991 (acquired in 2016). The last 3 years turnover for FY 26, FY 25 and FY 24 was ? 728 million, ? 600 million and ? 627 million respectively. JCB has its presence in India. hasentity itoo 449 linhArn«kirn TAI xQ1 Q07CH AA7CA I a.CM OQA CiAA Cav fcQI-OKRI-O’aA fllfi