APTUS PHARMA LIMITED

Financial Results Highlights

Income Statement (₹ lakhs):

  • Revenue from operations: ₹4,892.04 for H1 FY27 (compared to ₹1,837.75 in H1 FY26)
  • Other income: ₹16.00 for H1 FY27 (compared to ₹1.22 in H1 FY26)
  • Total income: ₹4,908.04 for H1 FY27 (compared to ₹1,838.97 in H1 FY26)
  • Total expenses: ₹4,212.98 for H1 FY27 (compared to ₹1,205.05 in H1 FY26)
  • Profit before tax: ₹682.66 for H1 FY27 (compared to ₹238.11 in H1 FY26)
  • Tax expense: ₹175.00 (current) and ₹(0.95) (deferred) for H1 FY27
  • Profit after tax: ₹507.66 for H1 FY27 (compared to ₹174.69 in H1 FY26)
  • Basic EPS: ₹2.96 (not annualized) for H1 FY27 (compared to ₹1.37 in H1 FY26)
  • Diluted EPS: ₹2.96 (not annualized) for H1 FY27 (compared to ₹1.37 in H1 FY26)

Balance Sheet Changes (₹ lakhs):

  • Share capital increased from ₹686.00 (Mar 2026) to ₹1,715.00 (Sep 2026)
  • Reserves & surplus decreased from ₹1,648.62 to ₹1,127.27
  • Long-term borrowings increased from ₹52.16 to ₹704.27
  • Inventories increased from ₹1,356.88 to ₹1,625.30
  • Trade receivables increased from ₹1,876.01 to ₹2,864.23
  • Total assets increased from ₹4,353.48 to ₹5,455.43

Cash Flow Statement (₹ lakhs):

  • Net cash flow from operating activities: ₹(680.38)
  • Net cash flow from investing activities: ₹340.20
  • Net cash flow from financing activities: ₹417.65
  • Net increase in cash and cash equivalents: ₹77.47
  • Closing cash and cash equivalents: ₹180.18 (compared to opening ₹102.71)

Corporate Actions

Bonus Issue:

  • In May 2026, the company issued 102.90 lakh bonus equity shares to existing shareholders in 3:2 ratio
  • Resulting total outstanding equity shares: 171.50 lakh
  • EPS for all periods presented has been adjusted retrospectively for the bonus issue

Preferential Issue:

  • Members approved issuance of 16,02,870 equity shares of face value ₹10 each at issue price of ₹280 (including premium of ₹270)
  • Aggregate amount: ₹44,88,03,600
  • Subject to receipt of regulatory and statutory approvals
  • Application submitted to BSE Limited for in-principle approval (under process)
  • No share application money received or shares allotted as of approval date
  • No amount recognized in equity share capital or securities premium account for this issue

Management Commentary & Outlook

  • Company reported strong H1 performance with revenue of ₹48.92 crore, EBITDA of ₹7.68 crore, PAT exceeding ₹5.07 crore
  • Nearly 2x year-on-year revenue growth
  • Targeting 46% geographic coverage across India by March 2027
  • Long-term strategy focuses on developing manufacturing capabilities, building pharmaceutical brands, expanding pan-India distribution network, and establishing global market presence
  • Emphasis on operational excellence, financial discipline, and regulatory compliance

Notes to Financial Results

  • Company primarily engaged in marketing and distribution of finished pharmaceutical formulations
  • Segment reporting under AS 17 not applicable
  • Previous year figures regrouped/reclassified for comparison
  • EPS computed in accordance with AS 20 (Earnings Per Share)