Summary of Key Information:

Reporting Period: Quarter and Half Year ended 30 September 2026

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

Audit Opinion:

Limited Review Report issued by Deloitte Haskins & Sells LLP - No material misstatements identified

Key Financial Highlights [Rs. in lakhs]:

Consolidated Results:

Quarter ended 30 September 2026:

  • Revenue from Operations: ₹10,544.56 (YoY: +18.9% from ₹8,871.13 in Q2 FY26)
  • Other Income: ₹230.25
  • Total Income: ₹10,774.81
  • Total Expenses: ₹11,048.57
  • Profit/(Loss) before tax: (₹273.76)
  • Tax Credit: (₹68.83)
  • Net Profit/(Loss) after tax: (₹204.93)
  • EPS: (₹0.38) basic and diluted

Half Year ended 30 September 2026:

  • Revenue from Operations: ₹19,962.41 (YoY: +24.4% from ₹16,046.74 in H1 FY26)
  • Other Income: ₹329.48
  • Total Income: ₹20,291.89
  • Total Expenses: ₹21,122.95
  • Profit/(Loss) before tax: (₹831.06)
  • Tax Credit: (₹224.43)
  • Net Profit/(Loss) after tax: (₹606.63)
  • EPS: (₹1.13) basic and diluted

Standalone Results:

Quarter ended 30 September 2026:

  • Revenue from Operations: ₹10,422.31 (YoY: +17.9% from ₹8,839.43 in Q2 FY26)
  • Other Income: ₹229.05
  • Total Income: ₹10,651.36
  • Total Expenses: ₹10,930.44
  • Profit/(Loss) before tax: (₹279.08)
  • Tax Credit: (₹64.94)
  • Net Profit/(Loss) after tax: (₹214.14)
  • EPS: (₹0.40) basic and diluted

Half Year ended 30 September 2026:

  • Revenue from Operations: ₹19,727.14 (YoY: +23.4% from ₹15,982.20 in H1 FY26)
  • Other Income: ₹327.60
  • Total Income: ₹20,054.74
  • Total Expenses: ₹20,876.04
  • Profit/(Loss) before tax: (₹821.30)
  • Tax Credit: (₹219.61)
  • Net Profit/(Loss) after tax: (₹601.69)
  • EPS: (₹1.12) basic and diluted

Expense Breakdown (Consolidated Q2 FY26):

  • Cost of materials consumed: ₹4,083.81
  • Purchases of stock-in-trade: ₹221.56
  • Changes in inventories: ₹483.27
  • Employee benefits: ₹1,958.61
  • Finance costs: ₹393.75
  • Depreciation and amortization: ₹653.00
  • Other expenses: ₹3,254.57

Balance Sheet Position (Consolidated as at 30 September 2026):

  • Total Assets: ₹54,782.87 lakh
  • Property, plant and equipment: ₹17,834.54 lakh
  • Capital work-in-progress: ₹5,452.18 lakh
  • Intangible assets: ₹959.09 lakh
  • Intangible assets under development: ₹3,845.00 lakh
  • Inventories: ₹8,518.73 lakh
  • Trade receivables: ₹10,144.45 lakh
  • Cash and cash equivalents: ₹601.38 lakh
  • Total Equity: ₹29,239.12 lakh
  • Total Borrowings: ₹14,615.43 lakh (Non-current: ₹6,279.35 lakh, Current: ₹8,336.08 lakh)

Corporate Actions:

Not Specified

Other Significant Information:

  • The Group operates in a single business segment: "pharmaceuticals"
  • Entities included in consolidation: ZIM Laboratories Limited (Parent), ZIM Laboratories FZE, ZIM Health Technologies Limited, SIA ZIM Laboratories Limited, ZIM Thinorals Private Limited, ZIMTAS PTY Limited, ZIM Laboratories SpA, ZIM Scientific Office LLC
  • Paid-up equity share capital: ₹5,365.85 lakh (face value of ₹10 each)