Impact of new Labour Codes: ₹30.42 crores (standalone), ₹45.82 crores (consolidated) - Resulting from enactment of four Labour Codes on November 21, 2025, which increased gratuity and leave liability
Interest settlement of European Commission: ₹58.26 crores (consolidated) - Settlement of fine and interest by Unichem Laboratories
Net gain on disposal of land & building: (₹17.65) crores (consolidated) - Gain from sale of property by Unichem Laboratories
Corporate Development
The Board resolved on June 26, 2026, to amalgamate Krebs Biochemicals & Industries Ltd. with the Company, subject to necessary approvals
Appointed date for amalgamation: April 1, 2026
No effect given to this amalgamation in the current financial results pending approvals
Audit and Compliance
Statutory Auditors N V C & Associates LLP conducted limited review and issued unmodified reports
Financial results prepared in accordance with Indian Accounting Standards (IND-AS)
Figures for quarter ended March 31, 2026, are balancing figures between audited annual figures and previously published unaudited figures
Operational Segments
The Company has only one operating segment: Pharmaceuticals
Geographic information shows non-current assets outside India are less than 10% of total non-current assets