Jeevan Scientific September profit rises to Rs 2.82 crore

Jeevan Scientific Technology Limited reported consolidated profit after tax of Rs 2.82 crore for the quarter ended 30 September 2026, against Rs 3.08 lakh a year earlier, as revenue from operations increased to Rs 23.17 crore from Rs 12.38 crore. First-half profit after tax was Rs 3.73 crore, compared with a Rs 3.09 crore loss in the prior-year half.

How did Jeevan Scientific perform in the September quarter?

Jeevan Scientific recorded consolidated profit after tax of Rs 2.82 crore in the quarter ended 30 September 2026, compared with Rs 3.08 lakh in the quarter ended 30 September 2025. Revenue from operations rose by Rs 10.79 crore year on year to Rs 23.17 crore, while total income, including other income, increased to Rs 23.61 crore from Rs 12.58 crore.

Jeevan Scientific also improved from the preceding June 2026 quarter, when revenue from operations was Rs 18.28 crore and profit after tax was Rs 54.48 lakh. The September-quarter profit represented most of the Rs 3.73 crore reported for the six months ended 30 September 2026.

Total expenses increased to Rs 19.74 crore from Rs 12.55 crore in the September quarter. Total income rose by Rs 11.03 crore, exceeding the Rs 7.18 crore increase in expenses, and profit before tax consequently reached Rs 3.87 crore from Rs 3.08 lakh.

What changed in Jeevan Scientific’s first-half results?

Jeevan Scientific reported revenue from operations of Rs 41.45 crore for the half year ended 30 September 2026, compared with Rs 21.18 crore in the corresponding prior-year half. Total income rose to Rs 42.07 crore from Rs 21.72 crore, while profit after tax changed from a Rs 3.09 crore loss to a Rs 3.73 crore profit.

Profit before tax was Rs 4.84 crore for the 2026 half year, compared with a loss before tax of Rs 3.70 crore in the half year ended 30 September 2025. Expenses rose to Rs 37.21 crore from Rs 25.42 crore, but the Rs 20.35 crore increase in total income was larger than the Rs 11.80 crore increase in expenses.

The half-year tax expense was Rs 1.11 crore, following a tax credit of Rs 60.74 lakh in the corresponding prior-year period. Other comprehensive income attributable to owners was a negative Rs 3.62 lakh in the 2026 half year, compared with positive Rs 17.82 lakh in the prior-year half.

What businesses and entities are included in Jeevan Scientific’s results?

Jeevan Scientific operates in one reportable segment, Clinical Research Services, and therefore did not provide segment reporting under Indian Accounting Standard 108, or Ind AS 108. The company said the single-segment structure means the standard’s segment-disclosure requirement is not applicable to its results.

Jeevan Scientific’s consolidated results include Nayas Laboratories Private Limited as a 59.26% held subsidiary and Naya Pharma Private Limited as a 31.03% held associate. The share of profit from the associate was Rs 48.12 lakh in the September 2026 quarter, compared with Rs 21 lakh in the September 2025 quarter.

For the six months ended 30 September 2026, Jeevan Scientific reported Rs 92.21 lakh as its share of profit from the associate, compared with Rs 33.41 lakh in the corresponding prior-year half. This associate contribution is included after profit before share of profit or loss from the associate in the consolidated statement.

Employee-benefit expense for the September 2026 quarter included Rs 59.43 lakh for the Employee Stock Option Plan 2016. Jeevan Scientific said the charge was recognised under Indian Accounting Standard 102, or Ind AS 102, which covers share-based payments.

What does Jeevan Scientific’s September balance sheet show?

Jeevan Scientific reported consolidated cash and cash equivalents of Rs 13.73 crore at 30 September 2026, up from Rs 9.51 crore at 31 March 2026. Trade receivables were Rs 20.81 crore at September-end, marginally above Rs 20.69 crore at the March 2026 year-end.

Inventories increased to Rs 3.43 crore from Rs 3.03 crore over the six months to 30 September 2026. Consolidated total assets stood at Rs 122.84 crore at the reporting date, compared with Rs 106.59 crore at 31 March 2026.

Total equity was Rs 76.92 crore at 30 September 2026, compared with Rs 71.94 crore at 31 March 2026. Equity share capital rose to Rs 20.08 crore from Rs 19.92 crore, while other equity increased to Rs 56.84 crore from Rs 52.02 crore.

Non-current borrowings were Rs 11.66 crore at 30 September 2026, up from Rs 10 crore at 31 March 2026. Current borrowings rose to Rs 8.57 crore from Rs 7.06 crore, and current lease liabilities increased to Rs 1.68 crore from Rs 1.25 crore.

Were Jeevan Scientific’s September results reviewed?

Jeevan Scientific’s board approved the unaudited consolidated financial results on 11 November 2026 after audit committee review. The filing says the statutory auditors carried out a limited review of the unaudited results for the quarter and half year ended 30 September 2026.

The independent review report on the standalone interim results was issued by Pavuluri & Co. The auditor stated that nothing had come to its attention indicating that the standalone statement failed to disclose information required under Regulation 33 of the Securities and Exchange Board of India listing regulations.

The standalone review was conducted under Standard on Review Engagements 2410, which applies to a review of interim financial information performed by an entity’s independent auditor. The auditor also stated that a review is substantially narrower in scope than an audit and does not result in an audit opinion.

Conclusion

Jeevan Scientific’s September-quarter figures show revenue from operations rising to Rs 23.17 crore and profit after tax reaching Rs 2.82 crore, compared with Rs 12.38 crore of revenue and Rs 3.08 lakh of profit a year earlier. For the first half, revenue reached Rs 41.45 crore and the company moved from a Rs 3.09 crore loss to a Rs 3.73 crore profit.

The filing does not disclose a future financial target, operating plan or scheduled corporate event. The next reported update can be assessed for changes in the Rs 20.81 crore receivables balance, Rs 8.57 crore current borrowings, associate profit contribution and Employee Stock Option Plan 2016 expense.