Samrat Pharmachem Limited held a Board of Directors meeting on November 14, 2026, which commenced at 14:00 hours and concluded at 15:30 hours. The Board considered and took on record the Un-Audited Standalone Financial Results for the quarter ended September 30, 2026, along with the Limited Review Report of the Statutory Auditor.
Financial Performance - Quarter Ended September 30, 2026
Income Statement Highlights:
- Revenue from operations: ₹6,600.86 lakh (compared to ₹7,887.03 lakh in Q2 FY26)
- Other income: ₹16.49 lakh (compared to ₹4.81 lakh in Q2 FY26)
- Total income: ₹6,617.35 lakh
- Cost of material consumed: ₹6,566.40 lakh
- Employee benefits expense: ₹50.90 lakh
- Finance costs: ₹8.00 lakh
- Depreciation and amortization: ₹20.38 lakh
- Other expenses: ₹204.38 lakh
- Profit before tax: ₹4.34 lakh (compared to loss of ₹74.82 lakh in Q2 FY26)
- Tax expense: ₹(39.77) lakh (includes current tax ₹6.00 lakh, deferred tax ₹(45.77) lakh)
- Profit for the quarter: ₹44.11 lakh (compared to loss of ₹58.71 lakh in Q2 FY26)
- Basic and diluted EPS: ₹1.43 (compared to ₹(1.90) in Q2 FY26)
Financial Performance - Half Year Ended September 30, 2026
Income Statement Highlights:
- Revenue from operations: ₹14,576.96 lakh (compared to ₹15,452.19 lakh in H1 FY26)
- Other income: ₹115.31 lakh (compared to ₹73.94 lakh in H1 FY26)
- Total income: ₹14,692.27 lakh
- Profit before tax: ₹162.87 lakh (compared to loss of ₹54.06 lakh in H1 FY26)
- Tax expense: ₹31.16 lakh
- Profit for half year: ₹131.71 lakh (compared to loss of ₹81.62 lakh in H1 FY26)
- Basic and diluted EPS: ₹4.26 (compared to ₹(2.64) in H1 FY26)
Balance Sheet Position as at September 30, 2026
Assets:
- Total assets: ₹13,133.87 lakh (compared to ₹12,441.57 lakh as at March 31, 2026)
- Non-current assets: ₹2,298.29 lakh (Property, plant and equipment: ₹1,381.13 lakh)
- Current assets: ₹10,835.58 lakh (Inventories: ₹5,034.69 lakh, Trade receivables: ₹5,120.45 lakh, Cash and cash equivalents: ₹599.63 lakh)
Liabilities and Equity:
- Total equity: ₹6,949.63 lakh (Equity share capital: ₹308.97 lakh, Other equity: ₹6,640.66 lakh)
- Non-current liabilities: ₹47.33 lakh (Deferred tax liabilities: ₹47.33 lakh)
- Current liabilities: ₹6,136.91 lakh (Short-term borrowings: ₹1,690.52 lakh, Trade payables: ₹4,309.62 lakh)
Cash Flow Statement - Half Year Ended September 30, 2026
- Net cash used in operating activities: ₹(477.03) lakh
- Net cash used in investing activities: ₹(111.99) lakh
- Net cash generated from financing activities: ₹600.41 lakh
- Net increase in cash and cash equivalents: ₹11.39 lakh
Additional Information
- The results were reviewed by the Audit Committee of the Board of Directors
- The Company manufactures pharmaceutical chemicals, which is a single business segment
- Figures for previous periods have been regrouped where necessary to conform to current period's classification
- The financial results include a Limited Review Report from the statutory auditor, Divyesh J Shah & Associates, confirming compliance with applicable accounting standards and SEBI Listing Regulations
Auditor's Review
The independent auditor's review report, issued by Divyesh J Shah & Associates (FRN No. 118227W), confirms that nothing has come to their attention that causes them to believe that the unaudited standalone financial results contain any material misstatement or fail to disclose information required by Regulation 33 of SEBI Listing Regulations.