MEDICAMEN Biotech Limited

Key Board Approvals

The Board of Directors at its meeting held on May 27, 2026 (commencing at 1:30 PM IST and concluding at 3:00 PM IST) approved the following:

1. Audited Financial Results: Approved the audited consolidated and standalone financial results for the quarter and financial year ended March 31, 2026.

2. Final Dividend: Recommended payment of a Final Dividend of ₹1.00 (Rupees One Only) per equity share (face value ₹10.00 each) for FY ended March 31, 2026, subject to shareholder approval at the ensuing Annual General Meeting (AGM).

3. Cost Auditor Appointment: Approved the appointment of M/s SPB & Co, Cost Accountants (FRN: 102586), as Cost Auditor for FY2026-27. The remuneration is subject to ratification by shareholders at the AGM.

4. Internal Auditor Appointment: Approved the appointment of M/s Cheena & Associates as Internal Auditor for FY2026-27.

Auditor's Report & Declaration

Detailed Financial Performance (Standalone)

Income Statement Highlights for Year Ended March 31, 2026:

  • Total Revenue: ₹18,195.01 Lakhs (Previous Year: ₹15,768.85 Lakhs)
  • Net Sales/Income from Operations: ₹17,884.58 Lakhs
  • Other Income: ₹310.43 Lakhs
  • Total Expenses: ₹17,040.23 Lakhs
  • Profit Before Tax (PBT): ₹1,154.78 Lakhs (PY: ₹1,277.44 Lakhs)
  • Total Tax Expense: ₹213.92 Lakhs
  • Net Profit for the period: ₹940.87 Lakhs (PY: ₹944.75 Lakhs)
  • Earnings Per Share (EPS) - Basic & Diluted: ₹6.94 (PY: ₹7.43)

Quarterly Standalone Performance (Q4 FY26):

  • Total Revenue: ₹5,640.71 Lakhs (Q3 FY26: ₹4,402.57 Lakhs; Q4 FY25: ₹3,121.50 Lakhs)
  • Net Profit: ₹297.22 Lakhs (Q3 FY26: ₹259.44 Lakhs; Q4 FY25: ₹240.97 Lakhs)
  • EPS - Basic & Diluted: ₹2.19 (Q3 FY26: ₹1.91; Q4 FY25: ₹1.90)

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

  • Total Assets: ₹36,151.83 Lakhs (PY: ₹29,318.69 Lakhs)
  • Non-Current Assets: ₹15,540.01 Lakhs
  • Current Assets: ₹20,611.82 Lakhs
  • Inventories: ₹7,007.95 Lakhs
  • Trade Receivables: ₹6,490.52 Lakhs
  • Cash & Cash Equivalents: ₹3,108.40 Lakhs
  • Total Equity: ₹27,972.89 Lakhs (PY: ₹21,763.77 Lakhs)
  • Share Capital: ₹1,356.28 Lakhs (increased from ₹1,271.46 Lakhs)
  • Other Equity: ₹26,616.61 Lakhs
  • Total Liabilities: ₹8,178.94 Lakhs

Detailed Financial Performance (Consolidated)

The Group includes the Holding Company and its subsidiaries: Opal Pharmaceuticals Pty Ltd (100% owned) and Medicamen Life Sciences Pty Ltd (60% subsidiary).

Income Statement Highlights for Year Ended March 31, 2026:

  • Total Revenue: ₹20,088.29 Lakhs (PY: ₹16,879.10 Lakhs)
  • Profit Before Tax (PBT): ₹1,198.44 Lakhs (PY: ₹988.00 Lakhs)
  • Total Tax Expense: ₹218.80 Lakhs
  • Net Profit for the period: ₹979.64 Lakhs (PY: ₹655.57 Lakhs)
  • Attributable to Controlling Interest: ₹964.13 Lakhs
  • Attributable to Non-Controlling Interest: ₹15.51 Lakhs
  • Earnings Per Share (EPS) - Basic & Diluted: ₹7.22 (PY: ₹5.16)

Balance Sheet (Consolidated) as of March 31, 2026:

  • Total Assets: ₹37,198.84 Lakhs (PY: ₹29,715.05 Lakhs)
  • Total Equity: ₹27,555.00 Lakhs (PY: ₹21,305.30 Lakhs)

Cash Flow Statements

Standalone Cash Flows (FY26):

  • Net Cash from Operating Activities: ₹2,750.36 Lakhs
  • Net Cash used in Investing Activities: ₹-285.28 Lakhs
  • Net Cash from Financing Activities: ₹5,961.19 Lakhs (incl. proceeds from share capital issuance: ₹84.82 Lakhs and securities premium: ₹4,410.72 Lakhs)

Consolidated Cash Flows (FY26):

  • Net Cash from Operating Activities: ₹-3,317.23 Lakhs
  • Net Cash used in Investing Activities: ₹-303.87 Lakhs
  • Net Cash from Financing Activities: ₹6,371.58 Lakhs

Appointments Disclosure

Detailed disclosures pursuant to SEBI Circulars dated January 30, 2026, and November 11, 2024, regarding the new appointments were provided in Annexure A:

  • M/s SPB & Co: A professionally managed firm of Cost & Management Accountants established in 2013, with over 20 years of experience. Managed by four partners with a multi-location presence. No disclosed relationships with the company.
  • M/s Cheena & Associates: A firm of Cost Accountants based in New Delhi with over 14 years of experience in cost audit, GST consultancy, and internal audit. No disclosed relationships with the company.

Notes to Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board on May 27, 2026.

2. Prepared in accordance with Indian Accounting Standards (Ind AS).

3. The company operates in one business segment: Pharmaceutical formulations.

4. EPS is calculated as per Ind AS 33.

5. Previous year figures have been regrouped for comparability.