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Earnings · Pharmaceuticals · Micro cap

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

A ₹6.97 cr deferred tax charge turned Q4 into a loss. The auditor flagged ₹4.19 cr in overdue statutory dues.

1 earlier story on Vivo Bio Tech Ltd.
Mkt cap₹61.47 cr
P/E13.61×
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

  • Vivo Bio Tech swung to a Q4 net loss of ₹5.44 cr, from a profit of ₹1.26 cr a year earlier.
  • Full-year revenue rose to ₹52.6 cr from ₹46.7 cr, but net profit turned into a loss of ₹1.94 cr.
  • The auditor flagged ₹4.19 cr in overdue statutory dues, including provident fund and tax deductions.

Why this matters

Revenue grew, but the bottom line swung from a ₹7.57 cr profit to a ₹1.94 cr loss for the full year. The auditor's flag on overdue dues is a compliance red flag for a company posting losses. The board is also moving ahead with a consultant for a proposed merger with Shri Shri Resorts.

What we're watching

  • The timeline and rationale for the proposed amalgamation with Shri Shri Resorts.
  • Whether the overdue statutory dues are cleared in the next quarter.
  • The cost structure of the CRO business in FY27, post the Q4 tax charge.

The full read

Vivo Bio Tech grew revenue to ₹52.6 cr in FY26. It still lost money. A ₹6.97 cr deferred tax charge in Q4 produced a ₹5.44 cr quarterly loss, reversing a ₹1.26 cr profit the year before. The full-year result swung from a ₹7.57 cr profit to a ₹1.94 cr loss. The auditor's report is the bigger problem. It flagged ₹4.19 cr in overdue statutory dues. That's a compliance failure, not just a cash-flow issue. The board is now hiring a consultant for a proposed merger with Shri Shri Resorts, a deal first mentioned in May. A CRO merging with a resort company raises more questions than the results themselves.

Questions answered

Why did Vivo Bio Tech swing to a quarterly loss?
A ₹6.97 cr deferred tax charge wiped out Q4 operating profits. The company also cited higher costs in the quarter. Revenue for the full year still grew to ₹52.6 cr from ₹46.7 cr.
What did the auditor flag?
The auditor's report flagged ₹4.19 cr in overdue statutory dues, including payments for provident fund and tax deductions. For a company that posted a full-year loss, this is a material compliance issue.
What is the proposed deal with Shri Shri Resorts?
The board approved hiring a consultant to advise on a proposed amalgamation with Shri Shri Resorts Private Ltd, a step first disclosed in late May. The filing provides no details on the strategic rationale or deal structure.
How did the full-year results compare to the prior year?
Full-year revenue rose to ₹52.6 cr from ₹46.7 cr, but the bottom line swung from a ₹7.57 cr profit to a ₹1.94 cr loss. The reversal is tied to the Q4 deferred tax charge.
Mentioned: Shri Shri Resorts Private Ltd · ₹4.19 cr overdue dues · ₹6.97 cr deferred tax charge
Primary source BSE · NSE

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 Q4 loss, auditor flags ₹4.19 cr in overdue dues
  2. 5d ago Vivo Bio Tech plans to merge with Shri Shri Resorts