BSEBoard Meeting3 Nov 2026 · 3 Nov 2026, 06:31 pm

Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors at their meeting held today i.e., November 03, 2026, has, inter alia approved the unaudited financial results for the quarter and half year ended September 30, 2026, declared an Interim Dividend of Rs. 90/- per equity share of Rs. 10/- each for the Financial Year 2026-27.

Bayer CropScience Ltd · 506285

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Bayer CropScience Ltd has announced its unaudited financial results for the quarter and half year ended September 30, 2026, and declared an Interim Dividend of Rs. 90/- per equity share.

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Earnings Impact6/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact8/10
Market Sentiment5/10

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Bayer CropScience Ltd - 506285 - Board Meeting Outcome for Unaudited Financial Results Along With Limited Review Report Of The Company For The Quarter And The Half Year Ended September 30, 2026, And Outcome Of Board Meeting - November 03, 2026.

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November 03, 2026 The General Manager Department of Corporate Services BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai - 400 001 COMPANY CODE : BAYERCROP SCRIP CODE : 506285 Dear Sir / Madam, Sub.: Unaudited Financial Results along with Limited Review Report of the Company for the quarter and the half year ended September 30, 2026, and Outcome of Board Meeting – November 03, 2026. Bayer CropScience Ltd. CIN: L24210MH1958PLC011173 Pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Registered and Corporate Office: Regulations, 2015, we would like to inform you that the Board of Directors at their meeting held Bayer House today i.e., November 03, 2026, has inter alia, Central Avenue Hiranandani Estate 1. Approved the Unaudited Financial Results of the Company for the quarter and half year ended Thane (West) – 400 607 Maharashtra, India on September 30, 2026. We attach herewith a copy of the Unaudited Financial Results along with the Limited Review Report thereon from the Statutory Auditors, Deloitte Haskins & Sells Tel : +91 22 2531 1234 LLP (ICAI Firm Registration No. 117366W/W-100018). Fax : +91 22 2545 5063 www.bayer.in www.cropscience.bayer.com 2. Declared an Interim Dividend of Rs. 90/- per Equity Share of Rs. 10/- each for the Financial Year 2026-27. The said Interim Dividend will be paid on Monday, November 30, 2026, to those shareholders whose names appear in the Register of Members of the Company as on the Record Date i.e., Thursday, November 12, 2026. Further, please take note that the Board Meeting commenced at 04:00 p.m. (IST) and concluded at 05:15 p.m. (IST). We request you to take the same on record. Thanking You. Yours faithfully, for Bayer CropScience Limited Bharati Shetty Company Secretary and Compliance Officer (Membership No.: ACS 24199) RESTRICTED Deloitte Chartered Accountants One International Center, Haskins & Sells LLP Tower 3, 31st Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai -400 013 Maharashtra, India Tel: +91 22 6185 6000 Fax: +91226185 4101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF BAYER CROPSCIENCE LIMITED 1. We have reviewed the accompanying Statement of Unaudited Financial Results of BAYER CROPSCIENCE LIMITED ("the Company"), for the quarter and six months ended September 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel 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 Companies Act, 2013 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 the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Mohammed Bengali Partner Membership No. 105828 (UDIN: 26105828WYBMOE6304) Mumbai November 03, 2026 Regd. Office: One International Center, Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 BAYER CROPSCIENCE LIMITED (Registered Office: Bayer House, Central Avenue, Hiranandani Estate, Thane - 400 607, CIN L24210MH1958PLC011173) PART I ₹ in Millions STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 Quarter Ended Six Months Ended Year Ended PARTICULARS 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 UNAUDITED UNAUDITED UNAUDITED UNAUDITED UNAUDITED AUDITED Revenue from Operations 12,507 18,350 15,534 30,857 34,680 56,750 Other Income (Note 2) 134 889 138 1,023 325 950 Total Income 12,641 19,239 15,672 31,880 35,005 57,700 Expenses Cost of Materials Consumed 7,179 10,427 7,159 17,606 17,554 31,525 Purchases of Stock-in-Trade 384 683 1,021 1,067 1,651 2,200 Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade (428) (743) 2,036 (1,171) 2,716 50 Employee Benefits Expense 1,055 1,128 1,125 2,183 2,168 4,381 Finance Costs 47 43 44 90 91 198 Depreciation and Amortisation Expense 150 501 144 651 416 940 Other Expenses 2,140 3,179 2,140 5,319 5,054 9,857 Total Expenses 10,527 15,218 13,669 25,745 29,650 49,151 Profit Before Tax 2,114 4,021 2,003 6,135 5,355 8,549 Tax Expense/ (Credit) - Current Tax 479 814 469 1,293 1,049 1,643 - Deferred Tax (27) (9) 7 (36) (8) 14 Total Tax Expense 452 805 476 1,257 1,041 1,657 Profit for the period/ year 1,662 3,216 1,527 4,878 4,314 6,892 Other Comprehensive Income Items that will not be reclassified to profit or loss: - Remeasurement gain/ (loss) of Defined Benefit Plan 13 (7) (7) 6 (13) (162) - Tax on remeasurement of Defined Benefit Plan (3) 2 1 (1) 3 41 Total Other Comprehensive Income/ (Loss) 10 (5) (6) 5 (10) (121) Total Comprehensive Income for the period/ year 1,672 3,211 1,521 4,883 4,304 6,771 Paid up Equity Share Capital (Face Value ₹ 10/-) 449 449 449 449 449 449 Reserves (excluding Revaluation Reserve as per Balance Sheet) 29,208 Earnings per share (basic and diluted) (^ not annualised) (in ₹) 36.98^ 71.56^ 33.98^ 108.54^ 95.99^ 153.35 NOTES: 1.TheCompanyhasonlyonereportablebusinesssegment,i.e."AgriCare".TheCompany’sbusinessisseasonalinnatureandhencequarterlyfiguresarenotnecessarilyrepresentative of the full year's performance. 2. Other Income includes: ₹ in Millions Quarter Ended Six Months Ended Year Ended PARTICULARS 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Gain on Divestment of Marketing Rights for Formulated Products - 639 - 639 - 223 BAYER CROPSCIENCE LIMITED (Registered Office: Bayer House, Central Avenue, Hiranandani Estate, Thane - 400 607, CIN L24210MH1958PLC011173) NOTES (Contd): 3. Balance Sheet ₹ in Millions As at As at PARTICULARS 30.09.2026 31.03.2026 UNAUDITED AUDITED ASSETS Non-Current Assets Property, Plant and Equipment 3,887 4 ,015 Capital work-in-progress 55 4 9 Investment Property 239 2 41 Intangible Assets 382 3 28 Intangible Assets under developme [Showing first 8,000 characters — download PDF for full document]