Financial Results - Standalone (₹ in millions)

Quarter Ended 30 June 2026 (Q1 FY27)

  • Revenue from operations: ₹5,467.29
  • Other income: ₹35.43
  • Total income: ₹5,502.72
  • Profit before exceptional items and tax: ₹953.34
  • Exceptional items: Nil
  • Profit before tax: ₹953.34
  • Tax expense: ₹239.95 (Current tax: ₹195.91, Deferred tax: ₹44.04)
  • Profit for the period: ₹713.39
  • Total comprehensive income: ₹910.01
  • Basic EPS: ₹3.36
  • Diluted EPS: ₹3.33
  • Paid-up equity share capital: ₹212.29 million

Comparative Performance

  • Revenue declined 8.0% from previous quarter (Q4 FY26: ₹5,943.40 million)
  • Net profit declined 30.4% from previous quarter (Q4 FY26: ₹1,025.32 million)
  • Year-over-year: Revenue increased 13.2% from Q1 FY26 (₹4,830.38 million), Net profit increased 22.2% from Q1 FY26 (₹583.70 million)

Financial Results - Consolidated (₹ in millions)

Quarter Ended 30 June 2026 (Q1 FY27)

  • Revenue from operations: ₹5,542.85
  • Other income: ₹35.43
  • Total income: ₹5,578.28
  • Profit before exceptional items and tax: ₹979.74
  • Exceptional items: Nil
  • Profit before tax: ₹979.74
  • Tax expense: ₹246.89 (Current tax: ₹197.23, Deferred tax: ₹49.66)
  • Profit for the period: ₹732.85
  • Total comprehensive income: ₹930.23
  • Basic EPS: ₹3.46
  • Diluted EPS: ₹3.42

Exceptional Items Explanation

The Company had previously recognized exceptional items related to Labour Code implementation:

  • Q4 FY26: Credit of ₹2.92 million due to reassessment of Labour Code impact
  • FY26 net expense: ₹80.01 million recognized as exceptional item for past service cost and compensated absences liability
  • No exceptional items recognized in current quarter (Q1 FY27)

Corporate Action

During the quarter ended 30 June 2026, the Company allotted 506,782 equity shares of ₹1 each consequent to exercise of employee stock options under ESOP schemes.

Segment Information

The Company operates in a single segment of providing "Contract Research, Development and Manufacturing Services (CRDMO)". No separate segment disclosures required under Ind AS-108.

Subsidiaries Included in Consolidation

1. Sai Life Sciences Inc, USA

2. Sai Life GmBH, Germany

3. Sai Life Pharma Private Limited, India

Auditor Review

Deloitte Haskins & Sells LLP conducted limited review and issued unmodified conclusions for both standalone and consolidated financial results for quarter ended 30 June 2026.

Board Meeting Details

Meeting held on 06 August 2026, commenced at 08:10 PM IST and concluded at 09:00 PM IST.