Key Quantitative Figures

Financial Performance (₹ in lakhs)

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹2,044.24
  • Total Income: ₹2,111.33
  • Profit Before Tax: ₹173.68
  • Net Profit After Tax: ₹122.54
  • EPS: ₹10.21 (basic & diluted)

Year Ended March 31, 2026:

  • Revenue from Operations: ₹7,593.67
  • Total Income: ₹7,789.18
  • Profit Before Exceptional Items and Tax: ₹703.21
  • Exceptional Items: ₹(39.49)
  • Profit Before Tax: ₹663.72
  • Net Profit After Tax: ₹483.40
  • EPS: ₹40.28 (basic & diluted)
  • Other Equity: ₹5,687.63
  • Paid-up Equity Share Capital: ₹120.00 (face value ₹10 each)

Comparative Figures (Year Ended March 31, 2025)

  • Revenue from Operations: ₹7,510.12
  • Total Income: ₹7,616.99
  • Profit Before Tax: ₹466.17
  • Net Profit After Tax: ₹314.49
  • EPS: ₹26.21
  • Other Equity: ₹5,236.92

Dates of Action

  • Board Meeting Date: May 29, 2026
  • Financial Year End: March 31, 2026
  • Auditor's Report Date: May 29, 2026
  • Filing Date: May 29, 2026

Parties Involved

  • Stock Exchange: BSE Limited
  • Statutory Auditors: Naresh & Co., Chartered Accountants (Firm Registration No. 106928W)
  • Auditor Partner: CA Abhijeet Dandekar (M.R.N. 108377)

Purpose and Rationale

The resubmission corrects two specific errors in previously filed financial statements:

1. Typographical error in Balance Sheet under current liabilities head

2. Omission of 'changes in Other Non-Current Liabilities' item in Cash Flow from Financing Activities, which caused understatement of total Net changes in Cash and Cash equivalents

Exceptional Item Disclosure

The Company recorded an exceptional item of ₹39.49 lakhs for the year ended March 31, 2026, representing additional provision towards gratuity liability and leave liability due to implementation of four new Labour Codes effective from November 21, 2025. The Central Rules were notified on May 8, 2026, while state rules are still being finalized.

Dividend Declaration

The Board of Directors recommended a final dividend of 35% (₹3.50 per share) for FY ended March 31, 2026, subject to shareholder approval.

Segment Information

The business of the Company falls under a single segment: "Pharmaceuticals Products."

Assets and Liabilities Position (as of March 31, 2026)

  • Total Assets: ₹7,908.22 lakhs
  • Inventories: ₹712.47 lakhs
  • Trade Receivables: ₹2,584.61 lakhs
  • Cash and Cash Equivalents: ₹80.32 lakhs
  • Bank Balances (other than cash equivalents): ₹537.95 lakhs
  • Total Equity: ₹5,807.63 lakhs
  • Long Term Borrowings: ₹674.01 lakhs
  • Lease Liabilities: ₹29.24 lakhs (non-current), ₹72.52 lakhs (current)

Cash Flow Statement Corrections

For the year ended March 31, 2026:

  • Cash Flow from Operating Activities: ₹423.98 lakhs
  • Cash Flow from Investing Activities: ₹(316.51) lakhs (purchase of fixed assets)
  • Cash Flow from Financing Activities: Required correction for omission of changes in Other Non-Current Liabilities
  • Net Increase in Cash and Cash Equivalents: ₹398.96 lakhs
  • Cash and Cash Equivalents at year-end: ₹618.28 lakhs

Auditor's Opinion

Naresh & Co. issued an unmodified opinion on the standalone financial results, confirming they:

1. Are presented in accordance with Regulation 33 requirements

2. Give a true and fair view in conformity with applicable accounting standards

The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Financial Impact of Corrections

The disclosure specifically states that except for the two mentioned corrections (balance sheet typo and cash flow omission), there is no other change in the audited financial results. The financial impact of the corrections is inherent in the resubmitted numbers but not separately quantified in the disclosure.