Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results Approval
Audit Opinion:
Clean (Unqualified) - The limited review report issued by statutory auditors Rattan Kaur & Associates contains no qualifications or modifications.
Key Financial Highlights [Rs. in Lakhs]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹23,489.06 (YoY: +50% from ₹15,643.33 in Q2 FY26)
- Total Income: ₹24,248.91
- Net Profit: ₹3,102.82 (YoY: +254% from ₹875.69 in Q2 FY26)
- EPS: ₹3.57 (Basic, not annualized)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹42,097.28
- Total Income: ₹43,619.97
- Net Profit: ₹5,547.22
- EPS: ₹6.38 (Basic, not annualized)
Balance Sheet Position (as of September 30, 2026):
- Cash and Cash Equivalents: ₹32,281.43
- Total Debt: ₹1,514.45 (Non-current borrowings) + ₹433.91 (Current borrowings) = ₹1,948.36
- Other Equity: ₹1,37,362.49
- Total Assets: ₹1,75,428.51
Consolidated Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹24,046.35 (YoY: +52% from ₹15,864.01 in Q2 FY26)
- Total Income: ₹24,806.28
- Net Profit: ₹3,422.25 (YoY: +328% from ₹799.03 in Q2 FY26)
- EPS: ₹3.94 (Basic, not annualized)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹43,191.75
- Total Income: ₹44,716.87
- Net Profit: ₹5,890.68
- EPS: ₹6.77 (Basic, not annualized)
Balance Sheet Position (as of September 30, 2026):
- Cash and Cash Equivalents: ₹34,035.47
- Total Debt: ₹1,521.20 (Non-current borrowings) + ₹433.91 (Current borrowings) = ₹1,955.11
- Other Equity: ₹1,38,742.35
- Total Assets: ₹1,77,121.75
Segment-wise Performance:
The Company is exclusively in the Pharmaceutical Business segment.
Corporate Actions:
Not Specified
Other Significant Information:
- Exceptional items for Q2 FY27: ₹57.97 lakhs (balances written back/written off net on account of amounts no longer payable/receivable)
- The Company has invested surplus funds in various investment avenues monitored by the Investment Committee
- EBITDA achievement: ₹42.33 crores for Q2 FY27 compared to ₹8.55 crores in Q2 FY26
- Entities included in consolidation: Ind-Swift Laboratories Limited (parent) and 6 subsidiaries/joint ventures
- Previous period figures have been re-grouped and re-classified where necessary
Notes:
- The figures for the quarter ended March 31, 2026 were balancing figures between audited full-year figures and year-to-date figures up to the third quarter of previous financial year
- The consolidated results include subsidiaries and joint ventures with varying levels of materiality to the group
- The company has manufacturing facilities in Punjab and Jammu & Kashmir