Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹581.94 lakh (₹5,819.38 lakh as shown in table)
  • Total income: ₹584.15 lakh
  • Net profit before tax: ₹8.53 lakh
  • Net profit after tax: ₹4.46 lakh
  • Basic and diluted EPS: ₹0.31

Quarter Ended September 30, 2025 (Restated):

  • Revenue from operations: ₹411.81 lakh
  • Total income: ₹414.66 lakh
  • Net profit before tax: ₹27.58 lakh
  • Net profit after tax: ₹18.27 lakh
  • Basic EPS: ₹1.29, Diluted EPS: ₹1.26

Half Year Ended September 30, 2026 (Unaudited):

  • Total income: ₹1,057.64 lakh
  • Net profit before tax: ₹35.07 lakh
  • Net profit after tax: ₹18.32 lakh
  • Basic and diluted EPS: ₹1.29

Half Year Ended September 30, 2025 (Restated):

  • Total income: ₹813.40 lakh
  • Net profit before tax: ₹46.08 lakh
  • Net profit after tax: ₹29.53 lakh
  • Basic EPS: ₹2.08, Diluted EPS: ₹2.03

Key Financial Metrics

  • Paid-up equity share capital: ₹125.89 lakh (Face value ₹10 each)
  • Other equity (excluding revaluation reserve): ₹496.13 lakh as of March 31, 2026
  • Total comprehensive income for Q2 FY27: ₹4.46 lakh

Amalgamation Details

The Hon'ble National Company Law Tribunal (NCLT) sanctioned the Scheme of Amalgamation between Vitanosh Ingredients Private Limited (Transferor Company) and Lactose (India) Limited (Transferee Company) vide order dated August 5, 2026. The scheme has an appointed date of October 1, 2024, and became effective on September 5, 2026, upon filing of the certified copy with the respective Registrar of Companies.

The transaction is accounted using the pooling of interest method as per Ind AS 103. Consequently, comparative figures for previous periods have been restated to give effect to the amalgamation.

Board and Audit Committee Approval

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 14, 2026, which commenced at 12:00 noon and concluded at 2:00 p.m.

Auditor's Review

D M K H & Co, Chartered Accountants (Firm Registration No. 116886W), conducted a limited review of the financial results. Their report, signed by Partner Shikha Kabra (Membership No. 179437), states that nothing has come to their attention that causes them to believe the statement contains any material misstatement. The report includes an emphasis of matter regarding the amalgamation.

Segment Information

The company operates in one reportable business segment: Pharmaceuticals.

Cash Flow Information (Half Year Ended September 30, 2026)

  • Net cash flow used in operating activities: ₹(51.15) lakh
  • Net cash flow used in investing activities: ₹(24.48) lakh
  • Net cash flow from financing activities: ₹73.70 lakh
  • Net decrease in cash and cash equivalents: ₹(1.94) lakh
  • Cash and cash equivalents at period end: ₹3.77 lakh

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹7,342.53 lakh
  • Total equity: ₹6,440.79 lakh
  • Total liabilities: ₹901.74 lakh