Summary of Key Information:

Reporting Period: Quarter and Half Year Ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results Approval

Date of Board Meeting / Approval: October 29, 2026 (commenced at 4:00 PM, concluded time not specified)

Audit Opinion: Unmodified (Clean) - Limited Review Report

Auditor's Comment: No material misstatements found; financial results prepared in accordance with applicable accounting standards

Key Financial Highlights [Rs. In Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹2,743.19 (vs. ₹2,865.89 in Q2 FY26 - decrease of 4.3% YoY)
  • Total Income: ₹2,743.27
  • Net Profit: ₹262.80 (vs. ₹412.96 in Q2 FY26 - decrease of 36.4% YoY)
  • EPS: ₹2.14 (Basic and Diluted)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹5,871.24 (vs. ₹5,470.53 in H1 FY26 - increase of 7.3% YoY)
  • Total Income: ₹5,964.86
  • Net Profit: ₹734.07 (vs. ₹745.78 in H1 FY26 - decrease of 1.6% YoY)
  • EPS: ₹5.97 (Basic and Diluted)

Comparative Performance:

  • Q2 FY26 Revenue: ₹2,865.89; Net Profit: ₹412.96
  • Q1 FY26 Revenue: ₹3,128.05; Net Profit: ₹471.27
  • Full Year FY26 Revenue: ₹10,365.56; Net Profit: ₹1,310.85

Balance Sheet Position as at September 30, 2026:

  • Paid-up Equity Share Capital: ₹1,230.46 lakhs (Face value ₹10 each)
  • Reserves & Surplus: ₹10,702.07 lakhs
  • Total Equity: ₹11,932.53 lakhs
  • Cash and Cash Equivalents: ₹3,636.17 lakhs
  • Total Assets: ₹13,873.34 lakhs
  • Total Debt: ₹0.00 lakhs (no borrowings)

Cash Flow Statement:

  • Net Cash from Operating Activities (H1): ₹233.50 lakhs
  • Net Cash used in Investing Activities (H1): ₹781.64 lakhs
  • Net Cash from Financing Activities: ₹0.00 lakhs

Segment-wise Performance:

The Company is primarily engaged in manufacturing of API (Active Pharmaceutical Ingredients), which constitutes a single business segment in terms of Ind AS 108. Accordingly, there are no separate reportable segments.

Corporate Actions:

Not Specified

Other Significant Information:

  • The Company does not have any subsidiary, associates or joint venture as on September 30, 2026
  • No exceptional items reported during the period
  • No change in accounting policy affecting comparability
  • No forward-looking guidance or management outlook provided