Key Financial Figures - Standalone (₹ in Lakh)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹27,345.75
  • Profit Before Tax: ₹7,484.94
  • Profit After Tax: ₹5,595.69
  • Earnings Per Share (EPS): ₹5.26

Quarter Ended September 30, 2025:

  • Revenue from Operations: ₹22,817.14
  • Profit Before Tax: ₹3,200.94
  • Profit After Tax: ₹2,391.69
  • Earnings Per Share (EPS): ₹2.26

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹51,911.29
  • Profit Before Tax: ₹14,957.88
  • Profit After Tax: ₹11,191.69
  • Earnings Per Share (EPS): ₹10.53

Half Year Ended September 30, 2025:

  • Revenue from Operations: ₹44,249.84
  • Profit Before Tax: ₹6,401.88
  • Profit After Tax: ₹4,791.69
  • Earnings Per Share (EPS): ₹4.53

Key Financial Figures - Consolidated (₹ in Lakh)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹31,485.75
  • Profit Before Tax: ₹7,529.05
  • Profit After Tax: ₹5,595.69
  • Earnings Per Share (EPS): ₹5.26

Quarter Ended September 30, 2025:

  • Revenue from Operations: ₹26,371.14
  • Profit Before Tax: ₹5,187.18
  • Profit After Tax: ₹3,891.69
  • Earnings Per Share (EPS): ₹3.68

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹59,742.29
  • Profit Before Tax: ₹15,058.09
  • Profit After Tax: ₹11,191.69
  • Earnings Per Share (EPS): ₹10.53

Half Year Ended September 30, 2025:

  • Revenue from Operations: ₹51,374.84
  • Profit Before Tax: ₹10,374.36
  • Profit After Tax: ₹7,791.69
  • Earnings Per Share (EPS): ₹7.37

Balance Sheet Highlights (September 30, 2026)

Standalone:

  • Total Assets: ₹1,45,930.69 lakh
  • Total Equity: ₹1,26,588.68 lakh
  • Equity Share Capital: ₹1,063.30 lakh
  • Non-Current Assets: ₹55,482.42 lakh
  • Current Assets: ₹90,448.27 lakh

Consolidated:

  • Total Assets: ₹1,58,231.29 lakh
  • Total Equity: ₹1,33,138.87 lakh
  • Equity Share Capital: ₹1,063.30 lakh
  • Non-Current Assets: ₹58,335.64 lakh
  • Current Assets: ₹99,895.65 lakh

Exceptional Items

For the quarter and half year ended September 30, 2026, the standalone financial results include a reversal of impairment provision of ₹4,108.61 lakh. This provision was originally recognized during the quarter and year ended March 31, 2024 on the Company's investments in its wholly owned subsidiary, Bliss GVS International Pte. Ltd. (Singapore), which had a negative consolidated net worth at that time. The financial performance of the subsidiary has improved through its step-down subsidiaries, and its net worth has turned positive as at the balance sheet date, with no immediate risk to its going concern.

ESOP Allotments

During the half year ended September 30, 2026, the Company allotted 541,500 equity shares of ₹1 each fully paid, on exercise of stock options by employees in accordance with the Company's ESOP Scheme, 2019. The outstanding number of options as at September 30, 2026 are 2,381,000. Additionally, the Company allotted subsequent to the period end, 53,500 equity shares of ₹1 each fully paid on exercise of stock options by employees.

Change in Control

Pursuant to the Share Purchase Agreement dated May 23, 2026 and the open offer under the SEBI (SAST) Regulations, 2011, Anupam Rasayan India Limited, together with Mates Visa Consultancy Private Limited (person acting in concert), acquired 5,32,36,264 equity shares representing 50.07% of the paid-up equity share capital of the Company. Accordingly, with effect from September 28, 2026, Anupam Rasayan India Limited became the holding company and promoter of the Company. The Board of Directors was reconstituted on the same date. The change in control has no impact on the financial results of the Company for the quarter and half year ended September 30, 2026.

Audit Review

The unaudited financial results were reviewed by the statutory auditors, Kalyaniwalla & Mistry LLP, who issued limited review reports with unmodified conclusions. The review covered the Company and its subsidiaries, including Kremoint Pharma Private Limited, Eipii Exports Private Limited, Bliss GVS International Pte. Ltd., Asterisk Lifesciences (GH) Limited, Theralife Pharma Ltd, Theralife Pharma RDC Private Limited, and Asterisk Lifesciences Limited (UK).