Company's Regulatory Response

Beta Drugs Limited submitted a communication to the National Stock Exchange of India Limited on July 23, 2026, regarding the outcome of their Board Meeting and financial results submitted on July 20, 2026. The company acknowledged the exchange's observation that the UDIN (Unique Document Identification Number) was not mentioned in the Standalone and Consolidated Limited Review Reports previously submitted.

Clarification on Compliance Matter

The company stated that the omission of UDIN occurred due to an "inadvertent oversight" while submitting the reports to the Exchange. They enclosed revised Standalone and Consolidated Limited Review Reports that duly incorporate the UDIN issued by their statutory auditors, Khurana Sharma & Company. The company expressed regret for the omission and requested the exchange to take the revised reports on record and treat the matter as complied with.

Regulatory Compliance Reference

The financial results were prepared and submitted pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The limited review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants of India (ICAI).

Financial Results Details

Consolidated Financial Results for Quarter Ended June 30, 2026:
  • Total Revenue: ₹125,54,95,637.62 (Q1 FY2027) vs ₹100,20,68,760.18 (Q1 FY2026)
  • Other Income: ₹1,58,26,052.52
  • Total Expenses: ₹105,09,02,131.66
  • Profit Before Tax: ₹22,04,19,558.48
  • Tax Expenses: ₹5,55,52,303.45
  • Net Profit After NCI: ₹15,80,18,248.27
  • EPS (Basic & Diluted): ₹14.78
  • Paid-up Equity Share Capital: ₹11,08,58,720.00
Standalone Financial Results for Quarter Ended June 30, 2026:
  • Total Revenue: ₹57,69,32,064.52 (Q1 FY2027)
  • Total Expenses: ₹49,75,54,334.68
  • Profit Before Tax: ₹7,93,77,729.83
  • Tax Expenses: ₹2,00,42,230.49
  • Net Profit: ₹5,93,35,499.34
  • EPS (Basic & Diluted): ₹5.35
  • Paid-up Equity Share Capital: ₹11,08,58,720.00

Subsidiary Information

The consolidated financial results include the unaudited financial results of four subsidiaries:

1. Adley Formulations Pvt Ltd

2. Adley Lab Limited

3. Beta Research Private Limited

4. Nivian Lifesciences Private Limited

These subsidiaries collectively contributed:

  • Total Revenue: ₹69,43,89,625.63
  • Total Net Profit After Tax: ₹9,86,82,748.93
  • Total Comprehensive Income: Nil

for the quarter ended June 30, 2026.

Additional Information

  • The company is engaged in a single business segment: Pharmaceuticals
  • Results were reviewed by the Audit Committee and taken on record by the Board of Directors on July 20, 2026
  • Figures have been regrouped/rearranged where considered necessary

Topic Tags: Regulatory Response, Financial Results Clarification, Compliance, Audit Report Revision, UDIN Compliance