Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 31 March 2026 and Year ended 31 March 2026

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

Audit Opinion:

Unmodified opinion (clean) for Audited Financial Results for quarter and year ended 31 March 2026

Key Financial Highlights [in Lakhs]:

Standalone Results:

Quarter ended 31 March 2026 (Audited) vs 31 March 2025 (Audited):

  • Revenue from Operations: ₹16,457.86 vs ₹17,199.95 (↓4.3% YoY)
  • Total Income: ₹16,478.61 vs ₹17,384.38 (↓5.2% YoY)
  • Profit before exceptional items and tax: ₹1,877.40 vs ₹1,905.41 (↓1.5% YoY)
  • Exceptional Items: (₹360.39) vs -
  • Profit before tax: ₹1,517.01 vs ₹1,905.41 (↓20.4% YoY)
  • Tax expenses: Current Tax ₹64.68 vs ₹586.09; Deferred Tax (Net) (₹718.16) vs (₹706.33)
  • Profit after tax: ₹2,170.49 vs ₹2,025.64 (↑7.2% YoY)
  • Other Comprehensive Income/(Loss): (₹17.32) vs ₹4.66
  • Total Comprehensive Income: ₹2,153.17 vs ₹2,030.30 (↑6.1% YoY)
  • EPS Basic: ₹7.26 vs ₹6.18; EPS Diluted: ₹6.27 vs ₹5.98

Year ended 31 March 2026 (Audited) vs 31 March 2025 (Audited):

  • Revenue from Operations: ₹65,026.83 vs ₹59,951.42 (↑8.5% YoY)
  • Total Income: ₹65,120.55 vs ₹60,300.75 (↑8.0% YoY)
  • Profit before exceptional items and tax: ₹6,340.59 vs ₹2,955.07 (↑114.6% YoY)
  • Exceptional Items: (₹360.39) vs -
  • Profit before tax: ₹5,980.20 vs ₹2,955.07 (↑102.4% YoY)
  • Tax expenses: Current Tax ₹64.68 vs ₹586.09; Deferred Tax (Net) (₹697.95) vs (₹684.03)
  • Profit after tax: ₹6,613.47 vs ₹3,053.01 (↑116.6% YoY)
  • Other Comprehensive Income/(Loss): (₹54.96) vs (₹36.85)
  • Total Comprehensive Income: ₹6,558.51 vs ₹3,016.16 (↑117.5% YoY)
  • Paid-up Equity Share Capital: ₹3,493.94 vs ₹3,277.05
  • Other Equity: ₹10,951.14 vs ₹2,650.13
  • EPS Basic: ₹20.48 vs ₹9.32; EPS Diluted: ₹19.42 vs ₹8.98

Balance Sheet Position as at 31 March 2026 vs 31 March 2025 [in Lakhs]:

  • Total Assets: ₹51,767.08 vs ₹41,391.72
  • Property, Plant and Equipment: ₹21,026.36 vs ₹18,969.11
  • Capital work-in-progress: ₹2,542.38 vs ₹538.15
  • Right of use assets: ₹1,624.99 vs ₹1,081.31
  • Inventories: ₹5,062.90 vs ₹3,767.97
  • Trade receivables: ₹14,327.90 vs ₹11,415.63
  • Cash and cash equivalents: ₹161.16 vs ₹406.05
  • Bank balances other than cash equivalents: ₹602.02 vs ₹876.82
  • Total Equity: ₹14,445.08 vs ₹5,927.18
  • Non-current Liabilities: ₹17,218.25 vs ₹18,003.34
  • Current Liabilities: ₹20,103.75 vs ₹17,461.20

Cash Flow Statement for Year ended 31 March 2026 vs 31 March 2025 [in Lakhs]:

  • Net Cash from Operating Activities: ₹3,153.01 vs ₹2,620.40
  • Net Cash used in Investing Activities: (₹5,640.35) vs (₹5,117.44)
  • Net Cash from Financing Activities: ₹2,242.45 vs ₹2,563.08
  • Net Decrease in Cash & Cash Equivalents: (₹244.89) vs ₹66.04

Segment-wise Performance:

The Company has only one segment of activity namely "Pharmaceuticals".

Corporate Actions:

  • During the quarter, 47,400 equity shares (Year to date 1,68,900) of ₹10 each fully paid up were allotted upon exercise of vested options pursuant to "Wanbury ESOP-2016", resulting in an increase in paid-up share capital by ₹4.74 Lakhs (Year to date ₹16.89 Lakhs) and Securities Premium account by ₹80.65 Lakhs (Year to date ₹231.44 Lakhs).
  • During the quarter Nil (Year to date 20,00,000) equity shares of ₹10 each fully paid up were allotted upon exercise of conversion option attached with warrants, resulting in an increase in paid-up share capital by ₹Nil (Year to date ₹200 Lakhs) and Securities Premium account by ₹Nil (Year to date ₹2,200 Lakhs).

Other Significant Information:

Exceptional Item: Effective 21 November 2025, The Government of India consolidated 29 existing labour legislations into four Labour Codes ('New Labour Codes'). The Company assessed financial implications which resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by ₹360.39 Lakhs primarily due to change in definition of 'wages' for employees and contract labours. This incremental impact is presented under "exceptional item".

Tax Regime Change: Pursuant to amendments introduced by Finance Bill, 2026 effective 1 April 2026, the Company opted for new tax regime from financial year 2026-27. Consequently, the Company re-measured deferred tax assets and liabilities using new tax rates, resulting in write-off of ₹551.67 lakhs in statement of Profit and Loss.