Viyash Scientific Limited (VIYASH) — Announcement | 11 August 2026

Viyash Scientific Limited announced approvals from its August 11, 2026 board meeting including unaudited Q1 FY2026 financial results, ESOP scheme allotments, incorporation of a Vietnam subsidiary, and a rights issue in Alivira Animal Health Limited. The unaudited standalone financials for the quarter ended June 30, 2026 show revenue of ₹3,536.90 lakhs, profit after tax of [amount context mismatch] lakhs, and EPS of [amount context mismatch], restated due to amalgamation. The filing also details an approved Composite Scheme of Amalgamation sanctioned by NCLT on November 18, 2025, effective December 16, 2025, involving share and warrant allotments with ₹925.20 million consideration received. Financial results have been restated using the pooling of interest method, with transaction costs including ₹296.50 million stamp duty and ₹10.10 million merchant banker fees. An Employee Stock Option Scheme 2026 was approved, granting 13.1 million options resulting in ₹191 million expense. The auditor confirmed compliance with Ind AS 34 and SEBI regulations, noting restated financials and material transaction disclosures.