Management Commentary

Mr. Naresh Patel, Executive Chairman and Managing Director, provided commentary stating:

  • The company started the year strongly with 59.1% YoY revenue growth to ₹3,297 million
  • Attributes growth to business model agility and delivery capabilities
  • Company certified as Great Place to Work, recognizing culture of trust and collaboration
  • Received Responsible Care certification from Indian Chemical Council for safety, health and environmental performance standards
  • Maintains confidence in delivering 25% revenue growth for full year with stable margins

Q1 FY27 Financial Performance - Key Metrics

  • Revenue from Operations: ₹3,297 million, up 59.1% YoY (Q1FY26: ₹2,072 million) but down 23.8% QoQ (Q4FY26: ₹4,328 million)
  • EBITDA: ₹1,131 million, up 122.1% YoY (Q1FY26: ₹509 million) but down 38.4% QoQ (Q4FY26: ₹1,835 million)
  • EBITDA Margin: 34.3% vs 24.6% YoY and 42.4% QoQ
  • PAT: ₹750 million, up 70.4% YoY (Q1FY26: ₹440 million) but down 44.2% QoQ (Q4FY26: ₹1,343 million)
  • PAT Margin: 22.7% vs 21.2% YoY and 31.0% QoQ
  • Gross Profit: ₹1,909 million, up 73.0% YoY
  • Gross Margin: 57.9% vs 53.2% YoY

Segment Performance Highlights

  • Pharma Intermediates: CDMO continued strong growth momentum; Core Advanced intermediate business delivered robust growth
  • Specialty Chemicals: Strong growth in BFC offset by muted performance in commodity chemicals
  • EBITDA Margins driven by better product mix and operational efficiencies
  • PAT margins driven by strong EBITDA margins but offset by lower other income

Detailed P&L Statement (₹ Million)

| Particulars | Q1FY27 | Q1FY26 | YoY% | Q4FY26 | QoQ% |

| Revenue from Operations | 3,297 | 2,072 | 59.1% | 4,328 | -23.8% |

| COGS | 1,388 | 969 | - | 1,644 | - |

| Gross Profit | 1,909 | 1,103 | 73.0% | 2,683 | -28.8% |

| Employee Benefits Expenses | 396 | 251 | - | 333 | - |

| Other Expenses | 383 | 344 | - | 515 | - |

| Total Expenses | 778 | 595 | 31.0% | 848 | -8.2% |

| Depreciation and amortization | 98 | 81 | - | 96 | - |

| PBIT | 1,032 | 428 | 141.4% | 1,739 | -40.6% |

| Finance costs | 11 | 6 | - | 12 | - |

| Other Income | 18 | 159 | - | 111 | - |

| PBT | 1,039 | 581 | 78.9% | 1,838 | -43.5% |

| Tax Expense | 289 | 141 | - | 495 | - |

Historical Financial Performance (₹ Million)

Profit and Loss (FY21-FY25)

  • Other Income: FY21: ₹14, FY22: ₹28, FY23: ₹43, FY24: ₹75, FY25: ₹169
  • Total Income: FY21: ₹3,420, FY22: ₹5,229, FY23: ₹6,210, FY24: ₹7,250, FY25: ₹10,238
  • Profit for the year: FY21: ₹540, FY22: ₹719, FY23: ₹833, FY24: ₹487, FY25: ₹1,604

Balance Sheet Position (FY21-FY26)

  • Total Assets: FY21: ₹4,133M, FY22: ₹6,589M, FY23: ₹7,669M, FY24: ₹10,959M, FY25: ₹15,493M, FY26: ₹19,840M
  • Shareholder's Equity: FY21: ₹1,669M, FY22: ₹5,223M, FY23: ₹5,939M, FY24: ₹6,828M, FY25: ₹13,201M, FY26: ₹17,108M
  • Property, Plant and Equipment: FY21: ₹1,422M, FY22: ₹1,584M, FY23: ₹1,844M, FY24: ₹3,229M, FY25: ₹4,629M, FY26: ₹5,828M
  • Cash and Cash Equivalents: FY21: ₹27M, FY22: ₹103M, FY23: ₹305M, FY24: ₹297M, FY25: ₹1,852M, FY26: ₹2,156M

Shareholder Information as of June 30, 2026

  • NSE Ticker: ACUTAAS
  • BSE Ticker: 543349
  • Market Cap: ₹28,869 crore
  • Shares Outstanding: 8,18,71,122
  • 3M ADTV (Shares): 4,86,444
  • 3M ADTV (₹ Cr.): 82.4
  • Industry: Specialty Chemicals

Disclaimer

Presentation contains forward-looking statements subject to risks and uncertainties. Actual results may differ materially. Contains general background information as of presentation date and should not be considered investment recommendation.