Board Meeting Details

The Board of Directors meeting was held on Saturday, 07th November 2026, commencing at 2:00 PM and concluding at 4:00 PM. The meeting was approved by the Audit Committee and Board of Directors.

Key Financial Figures (Standalone - ₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: 1,924.79
  • Other Income: 98.49
  • Total Income: 2,023.28
  • Total Expenses: 1,962.78
  • Profit before exceptional items and tax: 60.50
  • Exceptional items income: 7,470.00
  • Profit before tax: 7,530.50
  • Current tax: 531.68
  • Net profit after tax: 6,998.82
  • Basic EPS: ₹23.76
  • Diluted EPS: ₹23.76

Half Year Ended September 30, 2026:

  • Revenue from operations: 4,220.87
  • Other Income: 116.16
  • Total Income: 4,337.03
  • Total Expenses: 4,134.67
  • Profit before exceptional items and tax: 202.36
  • Exceptional items income: 7,470.00
  • Profit before tax: 7,672.36
  • Current tax: 531.68
  • Net profit after tax: 7,140.68
  • Basic EPS: ₹24.24
  • Diluted EPS: ₹24.24

Key Financial Figures (Consolidated - ₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: 1,924.79
  • Other Income: 98.49
  • Total Income: 2,023.28
  • Share of Loss from Jointly Controlled Entities: (237.82)
  • Exceptional items income: 7,470.00
  • Profit before tax: 7,292.68
  • Current tax: 531.68
  • Net profit after tax: 6,761.00
  • Basic EPS: ₹22.95
  • Diluted EPS: ₹22.95

Half Year Ended September 30, 2026:

  • Revenue from operations: 4,220.87
  • Other Income: 116.16
  • Total Income: 4,337.03
  • Share of Loss from Jointly Controlled Entities: (558.37)
  • Exceptional items income: 7,470.00
  • Profit before tax: 7,113.99
  • Current tax: 531.68
  • Net profit after tax: 6,582.31
  • Basic EPS: ₹22.35
  • Diluted EPS: ₹22.35

Exceptional Item Details

During the quarter and half year ended September 30, 2026, the Company partially divested its equity stake in Brooks Steriscience Limited by selling 36,000 equity shares, representing 11.48% of the equity share capital of the investee company, for an aggregate consideration of ₹7,473.60 Lakhs. The Company recognized a gain of ₹7,470.00 Lakhs (net of the proportionate carrying value of the investment) as an exceptional item. Following this divestment, the Company continues to hold 37.52% equity stake and retains significant influence.

Joint Venture Performance

Brooks Steriscience Limited, a jointly controlled entity, recorded revenue from operations of ₹4,240.43 lakhs for the half year ended September 30, 2026, and incurred a loss after tax of ₹1,166.04 lakhs. The Company's share of loss after tax amounted to ₹558.37 lakhs for the half year ended September 30, 2026, determined on a time-weighted basis due to the reduction in shareholding from 49.00% to 37.52% during the quarter.

Subsidiary Information

The consolidated results include:

  • Brooks Steriscience Limited (Jointly Controlled Entity)
  • Abridge Speciality Limited (Wholly Owned Subsidiary)

Segment Performance (Consolidated - ₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Trading Segment Revenue: 21.70; Segment Result: (5.58)
  • Manufacturing Segment Revenue: 1,903.09; Segment Result: 99.87
  • Total Segment Revenue: 1,924.79; Total Segment Results: 94.29

Half Year Ended September 30, 2026:

  • Trading Segment Revenue: 40.23; Segment Result: (19.37)
  • Manufacturing Segment Revenue: 4,180.64; Segment Result: 284.97
  • Total Segment Revenue: 4,220.87; Total Segment Results: 265.60

Assets and Liabilities Position (as at September 30, 2026)

Standalone (₹ in Lakhs):

  • Total Assets: 22,147.31 (vs 14,636.08 as at March 31, 2026)
  • Total Equity: 19,225.08 (vs 12,084.40 as at March 31, 2026)
  • Total Liabilities: 2,922.23 (vs 2,551.68 as at March 31, 2026)

Consolidated (₹ in Lakhs):

  • Total Assets: 21,770.26 (vs 14,817.39 as at March 31, 2026)
  • Total Equity: 18,848.03 (vs 12,265.71 as at March 31, 2026)
  • Total Liabilities: 2,922.23 (vs 2,551.68 as at March 31, 2026)

Cash Flow Statement (Half Year Ended September 30, 2026)

Standalone (₹ in Lakhs):

  • Net cash used in operating activities: (334.14)
  • Net cash used in investing activities: (30.62)
  • Net cash used in financing activities: (222.96)
  • Net decrease in cash and cash equivalents: (587.72)
  • Cash and cash equivalents at end: 71.07

Consolidated (₹ in Lakhs):

  • Net cash used in operating activities: (334.14)
  • Net cash used in investing activities: (30.62)
  • Net cash used in financing activities: (222.96)
  • Net decrease in cash and cash equivalents: (587.72)
  • Cash and cash equivalents at end: 71.07

Capital Structure

Paid-up equity share capital remains unchanged at ₹2,945.72 lakhs (Face Value of ₹10 each) for both standalone and consolidated entities.

Tax Treatment

The Holding Company has not recognized deferred tax asset on its business losses/depreciation in accordance with Ind AS 12 due to absence of reasonable certainty of future taxable profit.