Standalone Financial Performance (₹ Crore)

Income:

  • Revenue from operations: ₹756.26 (Q1 FY27) vs ₹551.69 (Q1 FY26) - 37% increase YoY
  • Other Income: ₹8.18 (Q1 FY27) vs ₹7.37 (Q1 FY26)
  • Total Income: ₹764.44 (Q1 FY27) vs ₹559.06 (Q1 FY26)

Expenses:

  • Cost of materials consumed: ₹506.76 (Q1 FY27) vs ₹376.55 (Q1 FY26)
  • Employee benefits expense: ₹71.21 (Q1 FY27) vs ₹57.65 (Q1 FY26)
  • Finance costs: ₹3.64 (Q1 FY27) vs ₹4.23 (Q1 FY26)
  • Depreciation and amortization: ₹21.32 (Q1 FY27) vs ₹19.75 (Q1 FY26)
  • Other expenses: ₹103.52 (Q1 FY27) vs ₹67.66 (Q1 FY26)
  • Total Expenses: ₹677.67 (Q1 FY27) vs ₹513.52 (Q1 FY26)

Profitability:

  • Profit before exceptional items and tax: ₹86.77 (Q1 FY27) vs ₹45.54 (Q1 FY26) - 91% increase YoY
  • Exceptional items: None in current or previous quarters
  • Total tax expense: ₹22.29 (Q1 FY27) vs ₹11.58 (Q1 FY26)
  • Profit for the period: ₹64.48 (Q1 FY27) vs ₹33.96 (Q1 FY26) - 90% increase YoY
  • Total Comprehensive Income: ₹63.45 (Q1 FY27) vs ₹33.32 (Q1 FY26)

Per Share Data:

  • Basic and Diluted EPS: ₹2.20 (Q1 FY27) vs ₹1.16 (Q1 FY26)
  • Face value per share: ₹2
  • Paid-up equity share capital: ₹58.71 crore (unchanged)

Segment-wise Performance (Standalone)

Revenue:

  • Pharmaceutical: ₹469.49 crore (Q1 FY27) vs ₹329.33 crore (Q1 FY26)
  • Chemical: ₹364.96 crore (Q1 FY27) vs ₹281.06 crore (Q1 FY26)
  • Unallocated: ₹8.18 crore (Q1 FY27) vs ₹7.37 crore (Q1 FY26)
  • Inter-segment revenue: ₹78.19 crore deducted

Segment Results:

  • Pharmaceutical profit before tax and interest: ₹68.81 crore (Q1 FY27) vs ₹40.09 crore (Q1 FY26)
  • Chemical profit before tax and interest: ₹17.32 crore (Q1 FY27) vs ₹5.91 crore (Q1 FY26)

Segment Assets (as of 30-Jun-2026):

  • Pharmaceutical: ₹1,664.88 crore
  • Chemical: ₹694.76 crore
  • Unallocated: ₹465.50 crore
  • Total Assets: ₹2,825.14 crore

Segment Liabilities (as of 30-Jun-2026):

  • Pharmaceutical: ₹283.58 crore
  • Chemical: ₹330.57 crore
  • Unallocated: ₹349.16 crore
  • Total Liabilities: ₹963.31 crore

Consolidated Financial Performance

The consolidated results include the following subsidiaries:

1. IOL Specialty Chemicals Limited

2. IOL Foundation

3. IOL Pharmaxis UK Limited (commenced operations on April 2, 2026)

Key Consolidated Figures (₹ Crore):

  • Revenue from operations: ₹756.26 (same as standalone)
  • Other Income: ₹8.18
  • Total Income: ₹764.44
  • Total Expenses: ₹677.75
  • Profit before tax: ₹86.69
  • Tax expense: ₹22.29
  • Profit for the period: ₹64.40
  • Total Comprehensive Income: ₹63.37
  • Basic and Diluted EPS: ₹2.19

Auditor Review and Compliance

The statutory auditors, Ashwani & Associates, issued unmodified review reports on both standalone and consolidated financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Other Matters

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS)
  • The company has two reportable operating segments: Pharmaceuticals and Chemicals
  • Previous period figures have been regrouped/rearranged/restated where necessary
  • The consolidated results include IOL Pharmaxis UK Limited which commenced operations on April 2, 2026, with total assets of ₹0.12 crore and net loss of ₹0.02 crore for the quarter, considered not material to the Group