[Company Name]

Fredun Pharmaceuticals Limited

Key Quantitative Figures & Financial Results

Standalone Financials (Year Ended March 31, 2026)

  • Net Sales/Income from Operations: ₹63,332.65 Lakhs (vs. ₹45,170.62 Lakhs in FY25)
  • Total Income: ₹63,912.17 Lakhs (vs. ₹45,626.82 Lakhs in FY25)
  • Total Expenses: ₹59,153.97 Lakhs (vs. ₹42,799.74 Lakhs in FY25)
  • Profit Before Tax: ₹4,758.20 Lakhs (vs. ₹2,827.08 Lakhs in FY25)
  • Tax Expense: ₹1,437.51 Lakhs (vs. ₹746.32 Lakhs in FY25)
  • Profit for the Year (After Tax): ₹3,320.69 Lakhs (vs. ₹2,080.76 Lakhs in FY25)
  • Earnings Per Share (Basic): ₹68.01 (vs. ₹44.83 in FY25)
  • Earnings Per Share (Diluted): ₹62.33 (vs. ₹44.37 in FY25)

Standalone Financials (Quarter Ended March 31, 2026)

  • Net Sales/Income from Operations: ₹21,041.20 Lakhs
  • Total Income: ₹21,305.20 Lakhs
  • Profit Before Tax: ₹1,153.32 Lakhs
  • Profit for the Quarter (After Tax): ₹1,106.51 Lakhs
  • Earnings Per Share (Basic): ₹20.22
  • Earnings Per Share (Diluted): ₹18.70

Consolidated Financials (Year Ended March 31, 2026)

  • Profit for the Year (After Tax): ₹3,262.09 Lakhs
  • Earnings Per Share (Basic): ₹66.81
  • Earnings Per Share (Diluted): ₹61.23

Balance Sheet Highlights (Standalone as of March 31, 2026)

  • Paid-up Equity Share Capital: ₹547.27 Lakhs (Face Value ₹10/- each)
  • Reserves: ₹27,323.90 Lakhs
  • Total Assets: ₹64,213.89 Lakhs
  • Total Borrowings: ₹22,203.05 Lakhs (Non-current: ₹5,631.02 Lakhs; Current: ₹16,572.03 Lakhs)

Items Approved by the Board

1. Adoption of Financial Results: Approved the Standalone and Consolidated Audited Financial Results for the Quarter and Financial Year ended March 31, 2026.

2. Final Dividend: Recommended a final dividend of 7% i.e., 70 paise per equity share (Face Value ₹10/- each) for FY 2025-26, subject to shareholder approval at the ensuing 39th Annual General Meeting (AGM).

3. Increase in Authorised Share Capital: Approved an increase in the Authorised Share Capital from ₹10 Crores to ₹50 Crores, subject to shareholder approval.

4. Bonus Issue: Approved the issuance of bonus shares in the ratio of 2:1 (2 new shares for every 1 existing share). The record date will be announced later. The issue is subject to shareholder approval. The estimated number of bonus shares is 1,10,25,380 equity shares of ₹10/- each, requiring capitalization of an estimated ₹11,02,53,800 from free reserves/share premium.

5. Appointment of Internal Auditor: Appointed M/s. Nikhil Maniar & Associates, Chartered Accountants, as the Internal Auditor for FY 2026-27.

6. Appointment of Cost Auditor: Appointed M/s. Joshi Apte & Associates, Practicing Cost Accountants, as the Cost Auditor for FY 2026-27.

Dates and Timelines

  • Board Meeting Date: May 25, 2026 (commenced at 1:00 PM, concluded at 2:40 PM).
  • Trading Window Closure: The trading window was closed from April 1, 2026, until 48 hours after the declaration of these results.
  • Bonus Share Record Date: To be intimated in due course.
  • Estimated Bonus Share Completion: On or before July 24, 2026.

Financial Impact & Notes

  • The reported financial results include a deferred tax adjustment of ₹2.06 crore and a short provision of income tax relating to a previous year amounting to ₹2.77 crore. Excluding these one-time items, the underlying standalone profit for the year is stated to be ₹33.20 crore, and the reported profit would have been ₹38.03 crore.
  • The company operates in a single segment: "Pharmaceutical and Healthcare".
  • Figures for earlier periods have been regrouped/reclassified for comparability.

Capital Structure Impact

  • The bonus issue, if approved, will significantly increase the number of outstanding shares, based on the paid-up capital on the record date. Pre-bonus paid-up capital as of the document date was ₹5,51,26,900 (55,12,690 shares of ₹10 each).
  • The increase in authorized share capital is a prerequisite for the bonus issue and provides headroom for future capital issuance.

Parties Involved

  • Subsidiaries (for consolidation): Fredun Retail Private Limited, One Pet Stop Private Limited, Wagr Retail Limited
  • Auditors: R H Nisar & Co. (Statutory), Nikhil Maniar & Associates (Internal, appointed), Joshi Apte & Associates (Cost, appointed)
  • Stock Exchange: BSE Limited