Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Financial Results under Regulation 30 of SEBI Listing Regulations

Audit Opinion:

Clean/Unmodified Opinion - The auditor's limited review report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement"

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹6,045.46 (vs ₹5,220.13 in Q2 FY26 - 16% increase YoY)
  • Total Income: ₹6,048.00
  • Net Profit: ₹804.67 (vs ₹931.73 in Q2 FY26 - 14% decrease YoY)
  • EPS: Basic & Diluted ₹0.15 (vs ₹0.18 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue From Operations: ₹9,143.02 (vs ₹8,549.85 in H1 FY26 - 7% increase YoY)
  • Total Income: ₹9,151.52
  • Net Profit: ₹1,284.38 (vs ₹1,286.42 in H1 FY26 - 0.2% decrease YoY)
  • EPS: Basic & Diluted ₹0.24 (vs ₹0.24 in H1 FY26)

Balance Sheet Position (Standalone) as at September 30, 2026:

  • Total Assets: ₹33,800.66 lakhs
  • Cash and Cash Equivalents: ₹451.99 lakhs
  • Total Debt (Borrowings): ₹5,711.28 lakhs (Current: ₹5,256.96 + Non-current: ₹454.32)
  • Other Equity: ₹11,621.57 lakhs

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹10,560.97 (vs ₹5,220.13 in Q2 FY26 - 102% increase YoY)
  • Total Income: ₹10,565.50
  • Net Profit: ₹1,717.80 (vs ₹931.73 in Q2 FY26 - 84% increase YoY)
  • Attributable to Owners: ₹1,336.57
  • Attributable to Non-Controlling Interests: ₹381.23
  • EPS: Basic & Diluted ₹0.32 (vs ₹0.18 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue From Operations: ₹19,317.24 (vs ₹8,549.85 in H1 FY26 - 126% increase YoY)
  • Total Income: ₹19,327.73
  • Net Profit: ₹2,545.94 (vs ₹1,286.42 in H1 FY26 - 98% increase YoY)
  • Attributable to Owners: ₹2,002.78
  • Attributable to Non-Controlling Interests: ₹543.16
  • EPS: Basic & Diluted ₹0.48 (vs ₹0.24 in H1 FY26)

Balance Sheet Position (Consolidated) as at September 30, 2026:

  • Total Assets: ₹45,271.58 lakhs
  • Cash and Cash Equivalents: ₹725.52 lakhs
  • Total Debt (Borrowings): ₹7,228.91 lakhs (Current: ₹6,167.33 + Non-current: ₹1,061.58)
  • Other Equity: ₹15,109.09 lakhs
  • Non-controlling Interests: ₹3,816.31 lakhs

Segment-wise Performance:

The company operates as one integrated business segment - manufacturing and sale of Active Pharmaceutical Ingredients (APIs). Based on Ind AS 108, segment reporting is not applicable as management reviews operations as a single segment.

Corporate Actions:

Share Capital Change:

  • Paid-Up Equity Share Capital changed from 5,315.15 lakhs shares (Face Value ₹10) to 10,630.30 lakhs shares (Face Value ₹2)
  • This represents a stock split where face value reduced from ₹10 to ₹2 per share
  • No dividend declared in this quarter

Other Significant Information:

Accounting Policies:

  • Prepared in accordance with Ind AS 34 'Interim Financial Reporting'
  • Historical cost basis except certain financial instruments at fair value
  • Values rounded to nearest lakh (₹100,000)

Geographical Presence:

Business Description:

Research-intensive manufacturing company engaged in production of Active Pharmaceutical Ingredients (APIs) and drug intermediates

Listing History:

Listed on NSE and BSE on September 3, 2025