Financial Results (Quarter Ended 30.09.2026)

Income Statement (₹ in Lacs)

  • Other Income: ₹693.28
  • Total Income: ₹707.16
  • Cost of materials consumed: ₹416.21
  • Employee benefit expense: ₹89.08
  • Finance costs: ₹4.90
  • Depreciation and amortization expense: ₹23.20
  • Other Expenses: ₹194.75
  • Total expenses: ₹697.44
  • Profit before tax: ₹9.72
  • Tax Expense: ₹4.05 (Current tax: ₹4.48, Deferred tax: ₹1.41, MAT Tax Credit: ₹2.21, Adjustments: ₹0.37)
  • Profit after tax: ₹5.67
  • Other comprehensive income: -₹0.23
  • Total Comprehensive Income: ₹5.44

Comparative Performance

Quarter ended 30.06.2026 (Unaudited):

  • Profit after tax: ₹22.08
  • Total Comprehensive Income: ₹22.76

Quarter ended 30.09.2025 (Unaudited):

  • Profit after tax: ₹0.89
  • Total Comprehensive Income: ₹0.65

Capital Structure

  • Paid-up equity share capital: ₹507.17 lacs
  • Face value of equity share: ₹10.00

Earnings Per Share

  • Basic EPS: ₹0.11
  • Diluted EPS: ₹0.11

Half-Year Performance (Six Months Ended 30.09.2026)

  • Total Income: ₹1,422.95 lacs
  • Total expenses: ₹1,427.09 lacs
  • Profit before tax: ₹36.70 lacs
  • Tax Expense: ₹8.95 lacs
  • Profit after tax: ₹27.75 lacs
  • Total Comprehensive Income: ₹28.20 lacs

Balance Sheet Position as at 30.09.2026 (₹ in Lacs)

Assets

  • Total Assets: ₹1,726.64
  • Non-Current Assets: ₹941.88 (Property Plant and Equipment: ₹597.26, Right of Use Assets: ₹11.00, Investment Property: ₹232.24, Intangible Assets: ₹0.07)
  • Current Assets: ₹784.76 (Inventories: ₹309.75, Trade Receivables: ₹324.15, Cash and cash equivalents: ₹33.52)

Liabilities and Equity

  • Total Equity: ₹1,016.96 (Equity Share capital: ₹509.37, Other Equity: ₹507.59)
  • Non-Current Liabilities: ₹74.48
  • Current Liabilities: ₹635.20

Cash Flow Statement (Six Months Ended 30.09.2026)

  • Cash Flow from Operating Activities: Net cash used ₹8.74 lacs
  • Cash Flow from Investing Activities: Net cash used ₹0.88 lacs
  • Cash Flow from Financing Activities: Net cash used ₹1.70 lacs
  • Net decrease in Cash and Cash Equivalents: ₹16.00 lacs
  • Cash and Cash Equivalents at end: ₹33.51 lacs

Notes to Financial Results

1. Financial results prepared in accordance with Section 133 of the Companies Act, 2013

2. Results for quarter ended 30th September 2026 subjected to Limited Review by Statutory Auditors

3. Income from Operations from single segment "Pharmaceutical Industry"

4. Figures for previous periods regrouped where necessary

5. Depreciation provided on Written down value method

6. Company considered internal and external information for recoverability assessment

7. Earnings per Share shown in Rupees

8. Results taken on record at board meeting held on November 14, 2026

Auditor's Review

Subhash Chand Jain Anurag & Associates, Chartered Accountants (FRN: 004733C) conducted limited review and concluded that nothing has come to their attention causing them to believe that the financial results contain any material misstatement.