Board Meeting Details

The Board of Directors meeting was held on Wednesday, 28th October, 2026 at the company's registered office. The meeting commenced at 3:45 PM and concluded at 4:25 PM.

Key Matters Approved

The Board considered and approved the unaudited financial results of the company for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by the statutory auditors.

Financial Results Overview (Quarterly Comparison)

Quarter Ended September 30, 2026 (Q2 FY2026):

  • Revenue from Operations: ₹201.14 lakhs
  • Other Income: ₹12.36 lakhs
  • Total Income: ₹213.50 lakhs
  • Total Expenses: ₹212.27 lakhs
  • Profit Before Tax: ₹1.23 lakhs
  • Net Profit: ₹2.37 lakhs
  • Basic EPS: ₹0.004
  • Diluted EPS: ₹0.004

Quarter Ended June 30, 2026 (Q1 FY2026):

  • Revenue from Operations: ₹343.27 lakhs
  • Other Income: ₹6.86 lakhs
  • Total Income: ₹350.13 lakhs
  • Total Expenses: ₹332.00 lakhs
  • Profit Before Tax: ₹18.13 lakhs
  • Net Profit: ₹13.62 lakhs
  • Basic EPS: ₹0.025
  • Diluted EPS: ₹0.025

Quarter Ended September 30, 2025 (Q2 FY2025):

  • Revenue from Operations: ₹226.66 lakhs
  • Other Income: ₹10.91 lakhs
  • Total Income: ₹237.57 lakhs
  • Total Expenses: ₹215.71 lakhs
  • Profit Before Tax: ₹21.86 lakhs
  • Net Profit: ₹14.18 lakhs
  • Basic EPS: ₹0.026
  • Diluted EPS: ₹0.026

Financial Results Overview (Half-Yearly Comparison)

Half Year Ended September 30, 2026 (H1 FY2026):

  • Revenue from Operations: ₹544.41 lakhs
  • Other Income: ₹19.22 lakhs
  • Total Income: ₹563.63 lakhs
  • Total Expenses: ₹544.27 lakhs
  • Profit Before Tax: ₹19.36 lakhs
  • Net Profit: ₹15.99 lakhs
  • Basic EPS: ₹0.030
  • Diluted EPS: ₹0.030

Half Year Ended September 30, 2025 (H1 FY2025):

  • Revenue from Operations: ₹541.77 lakhs
  • Other Income: ₹27.49 lakhs
  • Total Income: ₹569.26 lakhs
  • Total Expenses: ₹550.02 lakhs
  • Profit Before Tax: ₹19.24 lakhs
  • Net Profit: ₹12.29 lakhs
  • Basic EPS: ₹0.023
  • Diluted EPS: ₹0.023

Full Year Ended March 31, 2026 (FY2026):

  • Revenue from Operations: ₹1,052.22 lakhs
  • Other Income: ₹41.44 lakhs
  • Total Income: ₹1,093.65 lakhs
  • Total Expenses: ₹1,092.05 lakhs
  • Profit Before Tax: ₹1.60 lakhs
  • Net Profit: ₹0.51 lakhs
  • Basic EPS: ₹0.003
  • Diluted EPS: ₹0.003

Expense Breakdown (Quarter Ended September 30, 2026)

  • Cost of materials consumed: ₹75.01 lakhs
  • Purchase of Stock in Trade: ₹5.67 lakhs
  • Changes in Inventories: ₹1.92 lakhs
  • Employee benefits expense: ₹40.36 lakhs
  • Finance Cost: ₹0.05 lakhs
  • Depreciation and Amortisation: ₹5.12 lakhs
  • Other Expenses: ₹84.13 lakhs

Tax Expenses (Quarter Ended September 30, 2026)

  • Current Tax: -₹0.06 lakhs
  • Deferred Tax: -₹1.07 lakhs
  • Total Tax Expenses: -₹1.14 lakhs

Capital Structure

  • Paid up Equity Share Capital: ₹537.39 lakhs (unchanged across all periods)
  • Face value per share: ₹1
  • Other Equity as at September 30, 2026: ₹221.02 lakhs (compared to ₹205.03 lakhs as at March 31, 2026)

Balance Sheet Position (as at September 30, 2026)

Assets:

  • Total Assets: ₹1,093.94 lakhs
  • Non-current Assets: ₹393.52 lakhs
  • Property, plant and equipment: ₹154.71 lakhs (Tangible: ₹154.62 lakhs, Intangible: ₹0.09 lakhs)
  • Financial Assets: ₹236.90 lakhs (Investments: ₹1.44 lakhs, Others: ₹235.46 lakhs)
  • Deferred Tax Assets: ₹1.91 lakhs
  • Current Assets: ₹700.43 lakhs
  • Inventories: ₹186.72 lakhs
  • Trade Receivables: ₹304.98 lakhs
  • Cash and cash equivalents: ₹44.18 lakhs
  • Current tax assets: ₹2.32 lakhs
  • Other current assets: ₹162.23 lakhs

Liabilities and Equity:

  • Shareholder's funds: ₹758.41 lakhs (Equity share capital: ₹537.39 lakhs, Other Equity: ₹221.02 lakhs)
  • Current Liabilities: ₹335.53 lakhs
  • Trade payables: ₹110.24 lakhs (Micro and small enterprises: ₹2.45 lakhs, Others: ₹107.79 lakhs)
  • Contract liabilities: ₹208.53 lakhs
  • Short Term Provisions: ₹1.71 lakhs
  • Other Current Liabilities: ₹15.05 lakhs

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash flow from operating activities: ₹20.88 lakhs
  • Cash flow from investing activities: -₹13.45 lakhs
  • Cash flow from financing activities: -₹0.19 lakhs
  • Net increase in cash and cash equivalents: ₹7.23 lakhs
  • Cash and cash equivalents at beginning: ₹36.95 lakhs
  • Cash and cash equivalents at end: ₹44.18 lakhs

Significant Notes

1. Financial results prepared in accordance with Companies (Indian Accounting Standards) Rules, 2021 and Regulation 33 of SEBI Listing Regulations

2. Company has only one reportable segment - Pharmaceuticals Business as per Ind AS 108

3. On July 14, 2026, Board approved Scheme of Amalgamation of Achyut Healthcare Limited with Zenith Healthcare Limited under Sections 230-232 of Companies Act, 2013

  • Share exchange ratio: 119 equity shares of Zenith Healthcare for every 50 equity shares of Achyut Healthcare Limited
  • Both companies have face value of ₹1 per share
  • Scheme subject to approval from BSE, shareholders, creditors, NCLT and other authorities
  • No effect of the Scheme has been given in these financial results

4. Previous period figures have been regrouped/rearranged/reclassified where necessary

Auditor Review

Doshi Doshi & Co, Chartered Accountants (Firm Registration No.: 153683W) conducted limited review of the financial results for the quarter and half year ended September 30, 2026. Their review report states that nothing has come to their attention that causes them to believe that the accompanying statement contains any material misstatement.