General information about company

Scrip code*532067
NSE Symbol*NOTLISTED
MSEI Symbol*NOTLISTED
ISIN*INE994E01018
Name of company3B BLACKBIO DX LIMITED
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange06-11-2025
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterSecond quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedUnaudited
Segment ReportingSingle segment
Description of single segmentHealthcare
Start date and time of board meeting13-11-2025 03:00
End date and time of board meeting13-11-2025 04:40
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable
Whether the company has any related party?Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/publicNA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?Yes
Latest Date on which RPT policy is updated13-02-2025
Indicate Company website link for updated RPT policy of the Companywww.kilpest.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?NoNA



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202501-04-2025
Date of end of reporting period30-09-202530-09-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations2791.164826.87
Other income391.31822.73
Total income3182.475649.6
2Expenses
(a)Cost of materials consumed683.111202.81
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade6.420.45
(d)Employee benefit expense 215.63364.44
(e)Finance costs1.22
(f)Depreciation, depletion and amortisation expense21.543
(g)Other Expenses
1Other Expenses302.27516.62
Total other expenses302.27516.62
Total expenses1230.132129.32
3Total profit before exceptional items and tax1952.343520.28
4Exceptional items 00
5Total profit before tax1952.343520.28
6Tax expense
7Current tax458.26780.16
8Deferred tax00
9Total tax expenses458.26780.16
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
11Net Profit Loss for the period from continuing operations1494.082740.12
12Profit (loss) from discontinued operations before tax00
13Tax expense of discontinued operations00
14Net profit (loss) from discontinued operation after tax00
15Share of profit (loss) of associates and joint ventures accounted for using equity method00
16Total profit (loss) for period1494.082740.12
17Other comprehensive income net of taxes00
18Total Comprehensive Income for the period1494.082740.12
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital856.84856.84
Face value of equity share capital26421.7626421.76
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations17.4431.98
Diluted earnings (loss) per share from continuing operations17.4431.98
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations17.4431.98
Diluted earnings (loss) per share from continuing and discontinued operations17.4431.98
24Debt equity ratioTextual Information( 1)
25Debt service coverage ratioTextual Information( 2)
26Interest service coverage ratioTextual Information( 3)
27Disclosure of notes on financial resultsTextual Information(4)

Text Block

Textual Information(4)

NOTES ON STANDALONE UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF-YEAR ENDED 30th SEPTEMBER, 2025

1. The above results are as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended and have been taken on record by the Board of Directors at its meeting held on November 13, 2025 after being reviewed by the Audit Committee.

2. The Company’s Agrochemical Business is seasonal in nature and the performance can be impacted by weather conditions and cropping pattern.

3. These financial results have been prepared In accordance with the requirements of Indian Accounting Standards (Ind AS) as prescribed under section 133 of Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended.

4. All the figures of financials have been rounded off to nearest lakh in rupees.

5. Previous period/Year figures have been regrouped / rearranged, wherever deemed necessary.

6. The results of the company are available for investors at www.kilpest.com and www.bseindia.com.

7. Other expenses for the quarter ended September 30, 2025 includes one –time expenses paid to consultants towards fees for M&A advisory and Due Diligence amounting to Rs 54.54 lacs, incurred for the acquisition of Coris Bioconcept SRL, Belgium. Total amount for Half-Yearly Period paid under this head is Rs 138.46 lac.


Limited Review:

The Limited Review, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, has been completed and the related Report shall be forwarded to the Stock Exchanges. This Report does not have any impact on the above "Results and Notes" for the quarter and half year ended September 30, 2025 which needs to be explained.
FOR AND ON BEHALF OF THE BOARD


PLACE: BHOPAL NIKHIL KUBER DUBEY
DATE: 13/11/2025 WHOLE TIME DIRECTOR
DIN: 00538049






Statement of Asset and Liabilities

ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period30-09-2025
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment667.98
Capital work-in-progress
Investment property
Goodwill0
Other intangible assets0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments18606.7
Trade receivables, non-current
Loans, non-current415.46
Other non-current financial assets
Total non-current financial assets19022.16
Deferred tax assets (net)
Other non-current assets
Total non-current assets19690.14
2Current assets
Inventories765.27
Current financial asset
Current investments0
Trade receivables, current4149.23
Cash and cash equivalents561.7
Bank balance other than cash and cash equivalents4936.82
Loans, current0
Other current financial assets18.53
Total current financial assets9666.28
Current tax assets (net)
Other current assets1229.18
Total current assets11660.73
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets31350.87
Total current assets11660.73
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets31350.87
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital856.84
Other equity28853.18
Total equity attributable to owners of parent29710.02
Non controlling interest
Total equity29710.02
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current16.57
Trade Payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities16.57
Provisions, non-current0
Deferred tax liabilities (net)581.84
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities598.41
Current liabilities
Current financial liabilities
Borrowings, current9.59
Trade Payables, current
(A) Total outstanding dues of micro enterprises and small enterprises3.67
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises8.39
Total Trade payable12.06
Other current financial liabilities46.83
Total current financial liabilities68.48
Other current liabilities193.8
Provisions, current780.16
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities1042.44
3Liabilities directly associated with assets in disposal group classified as held for sale
4Regulatory deferral account credit balances and related deferred tax liability
Total liabilities1640.85
Total equity and liabilities31350.87
Disclosure of notes on assets and liabilitiesTextual Information(1)

Other Comprehensive Income

Date of start of reporting period01-07-202501-04-2025
Date of end of reporting period30-09-202530-09-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss
5Total Other comprehensive income


Cash flow statement, indirect

ParticularsHalf Year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period30-09-2025
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax3520.28
2Adjustments for reconcile profit (loss)
Adjustments for finance costs0
Adjustments for decrease (increase) in inventories48.61
Adjustments for decrease (increase) in trade receivables, current-69.19
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets0
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current0
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current-788.05
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities0
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense43
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current0
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current0
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income0
Adjustments for share-based payments0
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)0
Other adjustments for non-cash items0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)-765.63
Net cash flows from (used in) operations2754.65
Dividends received0
Interest paid-2
Interest received0
Income taxes paid (refund)780.16
Other inflows (outflows) of cash-360.23
Net cash flows from (used in) operating activities1616.26
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0
Purchase of property, plant and equipment73.92
Proceeds from sales of investment property-1576.47
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received0
Income taxes paid (refund)0
Other inflows (outflows) of cash-415.46
Net cash flows from (used in) investing activities-2065.85
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings9.59
Repayments of borrowings14.12
Payments of lease liabilities0
Dividends paid342.24
Interest paid2
Income taxes paid (refund)0
Other inflows (outflows) of cash33.54
Net cash flows from (used in) financing activities-315.23
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-764.82
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-764.82
Cash and cash equivalents cash flow statement at beginning of period6263.35
Cash and cash equivalents cash flow statement at end of period5498.53



Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.Details of the party (listed entity /subsidiary) entering into the transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NamePANNamePANRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
13B BLACKBIO DX LIMITEDAABCK3873DDhirendra DubeyAEHPD4920KChairman cum Managing Director (KMP)RemunerationNA242.912.85
23B BLACKBIO DX LIMITEDAABCK3873DDhirendra DubeyAEHPD4920KChairman cum Managing Director (KMP)Any other transactionComissionNA642549
33B BLACKBIO DX LIMITEDAABCK3873DNikhil Kuber DubeyAEHPD1606GWhole time Director, CFO (KMP)RemunerationNA242.353.13
43B BLACKBIO DX LIMITEDAABCK3873DNikhil Kuber DubeyAEHPD1606GWhole time Director, CFO (KMP)Any other transactionComissionNA6412.5413.36
53B BLACKBIO DX LIMITEDAABCK3873DMithla DubeyADSPD2660ANon Executive DirectorInterest paidNA1.530.6918.07
63B BLACKBIO DX LIMITEDAABCK3873DMithla DubeyADSPD2660ANon Executive DirectorAny other transactionRepayment of DepositsNA14.1230.6918.07
73B BLACKBIO DX LIMITEDAABCK3873DRaghav DubeyGPLPD0452PSon of Mr. Dhirendra DubeyAny other transactionProfessional ServicesNA2.550.230
83B BLACKBIO DX LIMITEDAABCK3873DRaghav DubeyGPLPD0452PSon of Mr. Dhirendra DubeyAny other transactionSalaryNA2.5500.78
93B BLACKBIO DX LIMITEDAABCK3873DTRUPCR EUROPE LIMITEDZZZZZ9999ZHolding-Subsidiary CompanySale of goods or servicesNA494.08167.22361.16
103B BLACKBIO DX LIMITEDAABCK3873DTRUPCR EUROPE LIMITEDZZZZZ9999ZHolding-Subsidiary CompanyPurchase of goods or servicesNA3.257.293.25
113B BLACKBIO DX LIMITEDAABCK3873DTRUPCR EUROPE LIMITEDZZZZZ9999ZHolding-Subsidiary CompanyAny other transactionLong term loan givenNA415.460415.46
Total value of transaction during the reporting period1109.51