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Earnings · Pharmaceuticals · Micro cap

Vivo Bio Tech posts ₹5.44 cr Q4 loss; auditor flags ₹4.19 cr in overdue dues

A ₹6.97 cr deferred tax charge swung the quarter to a loss. The full year turned red too, and the auditor is chasing ₹4.19 cr in unpaid statutory dues.

2 earlier stories on Vivo Bio Tech Ltd.
Mkt cap₹53.88 cr
ROE9.35%
Debt / eq.0.69
₹5.44 cr Q4 FY26 net loss, versus a ₹1.26 cr profit a year earlier.

What's new

  • Q4 net loss of ₹5.44 cr after a ₹6.97 cr deferred tax charge and higher operating costs.
  • Full-year revenue rose to ₹52.6 cr, but the company reported a full-year net loss of ₹1.94 cr.
  • Auditor flagged ₹4.19 cr in overdue statutory dues, including provident fund and tax deductions.

Why this matters

The deferred tax charge is non-cash, but it landed on top of an operating picture where costs already outpaced revenue growth. Revenue climbed to ₹52.6 cr from ₹46.7 cr, yet the company still swung from a ₹7.57 cr annual profit to a loss. The overdue statutory dues are a separate, concrete compliance failure.

What we're watching

  • Whether the ₹4.19 cr in overdue statutory dues are cleared next quarter.
  • Progress on the proposed amalgamation with Shri Shri Resorts.
  • Management's plan to control costs in FY27.

The full read

Vivo Bio Tech's results show revenue growth being consumed by costs and a one-time hit. The full-year top line rose to ₹52.6 crore from ₹46.7 crore. But a ₹6.97 crore deferred tax charge in Q4 alone turned a ₹1.26 crore quarterly profit into a ₹5.44 crore loss, and dragged the full year to a ₹1.94 crore net loss. The company had made ₹7.57 crore in profit the year before. The auditor's emphasis-of-matter paragraph adds a different problem: ₹4.19 crore in unpaid statutory dues, including provident fund and tax deductions. On a separate track, the board is appointing a consultant to advance its planned merger with Shri Shri Resorts. The financial and compliance issues will dominate the near-term narrative.

Questions answered

What drove the swing to a Q4 loss?
A one-time deferred tax charge of ₹6.97 crore was the primary driver. Higher operating costs also pressured margins, pushing the quarter from a ₹1.26 crore profit to a ₹5.44 crore loss.
What does the ₹4.19 crore figure represent?
The auditor highlighted ₹4.19 crore in overdue statutory payments, including provident fund contributions and tax deductions. For a company with annual revenue of ₹52.6 crore, this is a material compliance issue.
How did the full-year results compare?
Revenue grew to ₹52.6 crore from ₹46.7 crore, but the bottom line deteriorated. The company swung from a full-year profit of ₹7.57 crore to a net loss of ₹1.94 crore.
What is the status of the merger with Shri Shri Resorts?
The board approved appointing a consultant to advise on the proposed amalgamation. This is a procedural step following the plan first disclosed in late May.
Mentioned: Shri Shri Resorts Private Ltd · ₹6.97 cr deferred tax charge · ₹4.19 cr overdue dues
Primary source BSE · NSE · Tijori

An independent reading of the company's own disclosure — the primary filing above is the final word.

  1. 30 May 2026 · 10:46 PM IST Vivo Bio Tech posts ₹5.44 cr Q4 loss; auditor flags ₹4.19 cr in overdue dues
  2. today Vivo Bio Tech promoter sells 99% of its stake
  3. 14d ago Vivo Bio Tech to consider merging a resort company into itself