Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI LODR

Audit Opinion:

Unmodified limited review report issued by Price Waterhouse Chartered Accountants LLP for both standalone and consolidated financial results.

Key Financial Highlights [Rs. in Crores]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹3,647 (Q2 FY26: ₹2,660; +37% YoY)
  • Total Income: ₹3,735 (Q2 FY26: ₹2,806; +33% YoY)
  • EBITDA: Not explicitly disclosed
  • Net Profit: ₹1,140 (Q2 FY26: ₹696; +64% YoY)
  • EPS: Basic ₹42.97, Diluted ₹42.97 (Face Value: ₹2 per share)
  • Tax Expense: ₹380

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹6,621 (H1 FY26: ₹5,017; +32% YoY)
  • Total Income: ₹6,765 (H1 FY26: ₹5,282; +28% YoY)
  • Net Profit: ₹2,031 (H1 FY26: ₹1,253; +62% YoY)
  • EPS: Basic ₹76.52, Diluted ₹76.52
  • Tax Expense: ₹654

Balance Sheet (Standalone as at September 30, 2026):

  • Cash and Cash Equivalents: ₹248 crore
  • Bank Balances (other than cash equivalents): ₹3,286 crore
  • Total Assets: ₹21,878 crore
  • Other Equity: ₹16,658 crore (as at March 31, 2026)
  • Debt: No borrowings under current liabilities

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹3,676 (Q2 FY26: ₹2,715; +35% YoY)
  • Total Income: ₹3,770 (Q2 FY26: ₹2,860; +32% YoY)
  • Net Profit: ₹1,127 (Q2 FY26: ₹689; +64% YoY)
  • EPS: Basic ₹42.49, Diluted ₹42.49
  • Profit attributable entirely to owners of holding company

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹6,756 (H1 FY26: ₹5,125; +32% YoY)
  • Total Income: ₹6,907 (H1 FY26: ₹5,389; +28% YoY)
  • Net Profit: ₹2,029 (H1 FY26: ₹1,234; +64% YoY)
  • EPS: Basic ₹76.44, Diluted ₹76.44

Balance Sheet (Consolidated as at September 30, 2026):

  • Cash and Cash Equivalents: ₹303 crore
  • Bank Balances (other than cash equivalents): ₹1,933 crore
  • Total Assets: ₹21,964 crore
  • Other Equity: ₹16,708 crore (as at March 31, 2026)
  • Debt: No borrowings under current liabilities

Segment-wise Performance:

The Company operates in a single reportable business segment: "manufacture of Active Pharmaceutical Ingredients, Intermediates and Nutraceutical Ingredients" as per Ind AS 108.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this filing.

Other Significant Information:

  • Forex Gain/Loss (Standalone): Q2 FY27 gain of ₹27 crore (Q2 FY26: ₹64 crore gain); H1 FY27 gain of ₹20 crore (H1 FY26: ₹103 crore gain)
  • Forex Gain/Loss (Consolidated): Q2 FY27 gain of ₹24 crore (Q2 FY26: ₹63 crore gain); H1 FY27 gain of ₹17 crore (H1 FY26: ₹102 crore gain)
  • Cost Analysis: Significant increase in cost of materials consumed to ₹1,803 crore (Q2 FY26: ₹907 crore)
  • Inventory Changes: Negative ₹630 crore indicating inventory drawdown (Q2 FY26: positive ₹144 crore indicating inventory buildup)
  • Cash Flow: Standalone net cash inflow from operations of ₹370 crore for H1 FY27
  • Capex: Payments for property, plant and equipment of ₹871 crore (standalone) for H1 FY27
  • Subsidiaries: Consolidated results include Divis Laboratories (USA) Inc. and Divi's Laboratories Europe AG
  • Exceptional Items: Impact of new labour codes of ₹74 crore recorded in FY26 (none in current period)