Financial Results - Standalone (Quarter Ended 30 September 2026)

Revenue Performance:

  • Revenue from operations: ₹1,465.96 lakhs (Q2 FY27) vs ₹919.74 lakhs (Q2 FY26) - 59.4% increase
  • Other income: ₹48.29 lakhs (Q2 FY27) vs ₹56.47 lakhs (Q2 FY26)
  • Total revenue: ₹1,514.25 lakhs (Q2 FY27) vs ₹976.21 lakhs (Q2 FY26)

Expense Breakdown:

  • Cost of material consumed: ₹1,193.95 lakhs
  • Employee benefits expense: ₹7.82 lakhs
  • Depreciation and amortization: ₹14.75 lakhs
  • Finance cost: ₹7.34 lakhs
  • Other expenses: ₹36.89 lakhs
  • Total expenses: ₹1,370.59 lakhs

Profitability:

  • Profit before tax: ₹143.66 lakhs (Q2 FY27) vs ₹106.80 lakhs (Q2 FY26)
  • Tax expense: ₹32.51 lakhs (Current: ₹31.15 lakhs, Deferred: ₹1.36 lakhs)
  • Net profit after tax: ₹111.15 lakhs (Q2 FY27) vs ₹81.76 lakhs (Q2 FY26) - 35.9% increase

Earnings Per Share:

  • Basic EPS: ₹0.77 (not annualized)
  • Diluted EPS: ₹0.64 (not annualized)

Financial Results - Standalone (Half Year Ended 30 September 2026)

Revenue Performance:

  • Revenue from operations: ₹2,883.78 lakhs (H1 FY27) vs ₹1,664.97 lakhs (H1 FY26)
  • Other income: ₹116.63 lakhs (H1 FY27) vs ₹111.85 lakhs (H1 FY26)
  • Total revenue: ₹3,000.41 lakhs (H1 FY27) vs ₹1,776.81 lakhs (H1 FY26)

Profitability:

  • Profit before tax: ₹284.11 lakhs (H1 FY27) vs ₹197.58 lakhs (H1 FY26)
  • Tax expense: ₹66.52 lakhs (Current: ₹63.80 lakhs, Deferred: ₹2.72 lakhs)
  • Net profit after tax: ₹217.59 lakhs (H1 FY27) vs ₹150.98 lakhs (H1 FY26)

Earnings Per Share:

  • Basic EPS: ₹1.51 (not annualized)
  • Diluted EPS: ₹1.26 (not annualized)

Standalone Balance Sheet (as of 30 September 2026)

Assets:

  • Total assets: ₹8,239.37 lakhs vs ₹8,279.17 lakhs (31 March 2026)
  • Non-current assets: ₹4,820.23 lakhs (Property, plant and equipment: ₹1,337.72 lakhs, Investments: ₹1,515.24 lakhs, Loans and advances: ₹1,967.27 lakhs)
  • Current assets: ₹3,419.14 lakhs (Inventories: ₹255.43 lakhs, Trade receivables: ₹2,195.02 lakhs, Cash and cash equivalents: ₹307.95 lakhs, Other current assets: ₹660.74 lakhs)

Equity and Liabilities:

  • Equity share capital: ₹1,465.09 lakhs
  • Other equity: ₹5,264.49 lakhs
  • Money received against share warrants: ₹363.69 lakhs
  • Total equity: ₹7,093.26 lakhs
  • Non-current liabilities: ₹214.89 lakhs (Non-current borrowings: ₹136.00 lakhs, Deferred tax liabilities: ₹78.89 lakhs)
  • Current liabilities: ₹931.22 lakhs (Current borrowings: ₹79.53 lakhs, Trade payables: ₹792.70 lakhs, Current tax liabilities: ₹16.62 lakhs, Provisions: ₹11.05 lakhs, Other current liability: ₹31.33 lakhs)

Standalone Cash Flows (Half Year Ended 30 September 2026)

  • Net cash used in operating activities: ₹(979.06) lakhs
  • Net cash used in investing activities: ₹(321.17) lakhs
  • Net cash from financing activities: ₹253.02 lakhs
  • Net decrease in cash and cash equivalents: ₹(1,047.21) lakhs
  • Cash and cash equivalents at beginning: ₹1,355.16 lakhs
  • Cash and cash equivalents at end: ₹307.95 lakhs

Consolidated Financial Results (Quarter Ended 30 September 2026)

Revenue Performance:

  • Revenue from operations: ₹1,772.02 lakhs
  • Other income: ₹22.61 lakhs
  • Total revenue: ₹1,794.63 lakhs

Profitability:

  • Profit before tax: ₹206.19 lakhs
  • Tax expense: ₹49.82 lakhs (Current: ₹44.51 lakhs, Deferred: ₹5.31 lakhs)
  • Net profit after tax: ₹156.37 lakhs
  • Attributable to shareholders: ₹135.12 lakhs
  • Attributable to non-controlling interests: ₹21.25 lakhs

Earnings Per Share:

  • Basic EPS: ₹0.93 (not annualized)
  • Diluted EPS: ₹0.78 (not annualized)

Consolidated Financial Results (Half Year Ended 30 September 2026)

Revenue Performance:

  • Revenue from operations: ₹3,446.90 lakhs
  • Other income: ₹63.69 lakhs
  • Total revenue: ₹3,510.59 lakhs

Profitability:

  • Profit before tax: ₹406.12 lakhs
  • Tax expense: ₹98.92 lakhs (Current: ₹88.26 lakhs, Deferred: ₹10.66 lakhs)
  • Net profit after tax: ₹307.21 lakhs
  • Attributable to shareholders: ₹265.92 lakhs
  • Attributable to non-controlling interests: ₹41.29 lakhs

Earnings Per Share:

  • Basic EPS: ₹1.84 (not annualized)
  • Diluted EPS: ₹1.54 (not annualized)

Segment Information

The Group operates in two reportable segments:

Speciality Chemicals & Pharma Intermediates:

  • Q2 FY27 revenue: ₹1,630.09 lakhs
  • Q2 FY27 segment result: ₹123.49 lakhs
  • H1 FY27 revenue: ₹3,155.41 lakhs

Logistics Services:

  • Q2 FY27 revenue: ₹141.93 lakhs
  • Q2 FY27 segment result: ₹31.20 lakhs
  • H1 FY27 revenue: ₹291.49 lakhs

Joint Venture Approval

The Board approved investment by Eiko Scientific Solutions LLP (wholly owned subsidiary) for formation of a new 50-50 joint venture company with Oval Projects Engineering Limited, to be named Oval Eiko Resources Private Limited.

JV Details:

  • Name: Oval Eiko Resources Private Limited
  • Name approval received from MCA on 23 October 2026
  • Industry: Renewable Energy - Compressed Bio Gas Production and Distribution
  • Business activities: Compressed Bio Gas, Condensation stabilization Unit, Industrial Fuel and chemical unit, Essential oil Unit, Engineered wood unit
  • Consideration: Cash consideration of ₹2,50,000/- (initial proposed capital)
  • Shareholding: Eiko Scientific Solutions LLP will subscribe to 50% of total share capital (25,000 equity shares of ₹10 each)
  • Eiko Scientific Solutions LLP is 99.99% owned by Eiko Lifesciences Limited

Entities Included in Consolidation

  • Parent: Eiko Lifesciences Limited
  • Subsidiaries: Eiko Scientific Solutions LLP, Eikovivify Logistics Private Limited
  • Associates: Reflux Pharmaceuticals Private Limited, SSM Formulations Private Limited

Audit Information

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 05 November 2026. The limited review was conducted by PSV Jain & Associates, Chartered Accountants.