Summary of Key Information:

Reporting Period: Quarter Ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Quarterly Financial Results

Date of Board Meeting / Approval: August 14, 2026 (Commenced at 02:00 PM, Concluded at 07:00 PM)

Audit Opinion: Unqualified - Limited Review Report issued by TR Chadha & Co LLP

Auditor's Comment: Auditors highlighted the accounting treatment of goodwill from the 2016-17 amalgamation, noting that had the goodwill not been amortized as required under Ind AS 103, depreciation expense would have been lower by ₹1.65 crores and PBT higher equivalently.

Key Financial Highlights [Rupees in Crores]

Consolidated Results:

Revenue from Operations: Not explicitly stated; Total Income was ₹695.80 crores (vs ₹867.82 crores in Q4 FY26 and ₹732.80 crores in Q1 FY26)

Total Income: ₹695.80 crores

EBITDA: Not explicitly disclosed; Operating margin was 8.87%

Net Profit: Net Loss of ₹(57.88) crores (vs Profit of ₹21.74 crores in Q4 FY26 and Profit of ₹23.41 crores in Q1 FY26)

EPS: Basic and Diluted EPS of ₹(3.69) (vs ₹1.39 in Q4 FY26 and ₹1.49 in Q1 FY26)

Other Equity: ₹6,645.54 crores as of March 31, 2026 (reference)

Cash and Cash Equivalents: Not explicitly disclosed in results table

Debt: Total Debt not explicitly disclosed; Debt-equity ratio was 0.48

Standalone Results:

Revenue from Operations: Not explicitly stated; references to expenses suggest lower base

Total Income: Not explicitly stated

EBITDA: Not explicitly disclosed; Operating margin was (20.71)%

Net Profit: Net Loss of ₹(23.91) crores (vs Loss of ₹(4.34) crores in Q4 FY26 and Profit of ₹2.67 crores in Q1 FY26)

EPS: Basic and Diluted EPS of ₹(1.52) (vs ₹(0.28) in Q4 FY26 and ₹0.17 in Q1 FY26)

Other Equity: ₹3,850.87 crores as of March 31, 2026 (reference)

Cash and Cash Equivalents: Not explicitly disclosed

Debt: Total Debt not explicitly disclosed; Debt-equity ratio was 0.17

Segment-wise Performance:

The Group operates as a single segment - Contract Development and Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc. No separate segment disclosure provided as information is available directly from financial statements.

Corporate Actions:

Dividend: Not declared

Share Split/Bonus/Buyback: None

Capital Raising:

  • Issued and allotted 1,800 Senior, Secured, Rated, Listed, Transferable, Redeemable, Taxable Non-Convertible Debentures of face value ₹1,00,000 each (aggregating ₹18.00 crores) on private placement basis on June 9, 2026
  • Received listing approval from BSE on June 11, 2026
  • No deviation in use of proceeds from stated objects

Other Significant Information:

Goodwill Accounting:

  • Goodwill of ₹1,326.86 crores recognized from 2016-17 amalgamation
  • Carrying value as of April 1, 2024: ₹594.17 crores
  • Board revised useful life to 99 years starting from January 1, 2015, prospectively from April 1, 2024
  • Goodwill will be tested for impairment at each financial year-end
  • Had goodwill not been amortized: Q1 FY26 depreciation would be lower by ₹1.65 crores, PBT higher by equivalent amount

Exceptional Items: Charge of ₹1.69 crores representing transaction costs for proposed QIP, written off after decision to abandon due to adverse market conditions

Entities in Consolidation: Includes parent company and 17 subsidiaries including Dishman CARBOGEN AMCIS (Europe) Ltd., Dishman USA Inc., CARBOGEN AMCIS Holdings AG, Dishman Biotech Ltd., and others

Subsidiary Performance: 17 subsidiaries contributed total revenues of ₹779.33 crores, total Net Loss after tax of ₹35.01 crores, and total comprehensive income of ₹(31.58) crores for the quarter