Aptus Pharma Limited — Reporting period: Year ended March 31, 2026 (audited); half year ended March 31, 2026 (audited)
| Particulars | 31-March-2026 | 31-March-2025 |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| (1) Shareholders’ funds | ||
| (a) Share Capital | 686.00 | 500.00 |
| (b) Reserves and Surplus | 1,648.62 | 196.61 |
| Total | 2,334.62 | 696.61 |
| (2) Non-current liabilities | ||
| (a) Long-term Borrowings | 52.16 | 262.04 |
| (b) Long-term Provisions | 36.12 | 24.98 |
| Total | 88.28 | 287.02 |
| (3) Current liabilities | ||
| (a) Short-term Borrowings | 666.00 | 773.64 |
| (b) Trade Payables | ||
| – Due to Micro and Small Enterprises | 467.43 | 75.59 |
| – Due to Others | 347.86 | 55.29 |
| (c) Other Current Liabilities | 273.40 | 186.72 |
| (d) Short-term Provisions | 175.89 | 117.12 |
| Total | 1,930.58 | 1,208.36 |
| Total Equity and Liabilities | 4,353.48 | 2,191.99 |
| II. ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment and Intangible Assets | ||
| – (i) Property, Plant and Equipment | 271.41 | 96.31 |
| – (ii) Intangible Assets | 5.48 | 2.74 |
| (b) Deferred Tax Assets (net) | 9.19 | 7.37 |
| (c) Other Non-current Assets | 543.78 | 111.96 |
| Total | 829.86 | 218.38 |
| (2) Current assets | ||
| (a) Inventories | 1,356.88 | 705.80 |
| (b) Trade Receivables | 1,876.01 | 563.94 |
| (c) Cash and cash equivalents | 102.71 | 521.43 |
| (d) Short-term Loans and Advances | 179.50 | 182.44 |
| (e) Other Current Assets | 8.52 | 0.00 |
| Total | 3,523.62 | 1,973.61 |
| Total Assets | 4,353.48 | 2,191.99 |
| Particulars | Note | 31-March-2026 | 31-March-2025 |
|---|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | |||
| Net Profit after tax | 461.99 | 295.82 | |
| Profit/(loss) from Discontinuing Operation (after tax) | 0.00 | 0.00 | |
| Depreciation and Amortisation Expense | 40.80 | 26.34 | |
| Provision for tax | 173.75 | 113.83 | |
| Effect of Exchange Rate Change | 0.00 | 0.00 | |
| Loss/(Gain) on Sale / Discard of Assets (Net) | 0.00 | 0.00 | |
| Bad debt, provision for doubtful debts | 0.00 | 0.00 | |
| Net Loss/(Gain) on Sale of Investments | 0.00 | 0.00 | |
| Non Cash Expenses | 0.00 | -7.76 | |
| Dividend Income | 0.00 | 0.00 | |
| Interest Income | -13.35 | -7.71 | |
| Finance Costs | 79.83 | 46.62 | |
| Operating Profit before working capital changes | 743.01 | 467.15 | |
| Adjustment for: | |||
| Inventories | -651.07 | -363.24 | |
| Trade Receivables | -1,309.16 | -228.56 | |
| Loans and Advances | -4.85 | -119.62 | |
| Other Current Assets | 15.02 | 0.00 | |
| Other Non current Assets | 0.00 | -10.43 | |
| Trade Payables | 687.68 | -4.53 | |
| Other Current Liabilities | -59.21 | 79.72 | |
| Long term Liabilities | 0.00 | 0.00 | |
| Short-term Provisions | 0.28 | 86.45 | |
| Long-term Provisions | 11.14 | 24.98 | |
| Cash (Used in)/Generated from Operations | -567.17 | -68.09 | |
| Tax paid(Net) | 118.80 | 115.73 | |
| Net Cash (Used in)/Generated from Operating Activities | -685.97 | -183.82 | |
| CASH FLOW FROM INVESTING ACTIVITIES | |||
| Purchase of Property, Plant and Equipment | -218.65 | -62.16 | |
| Sale of Property, Plant and Equipment | 0.00 | 0.00 | |
| Purchase of Investments Property | 0.00 | 0.00 | |
| Sale of Investment Property | 0.00 | 0.00 | |
| Purchase of Equity Instruments | 0.00 | 0.00 | |
| Proceeds from Sale of Equity Instruments | 0.00 | 0.00 | |
| Purchase of Mutual Funds | 0.00 | 0.00 | |
| Proceeds from Sale/Redemption of Mutual Funds | 0.00 | 0.00 | |
| Purchase of Preference Shares | 0.00 | 0.00 | |
| Proceeds from Sale/Redemption of Preference Shares | 0.00 | 0.00 | |
| Purchase of Government or trust securities | 0.00 | 0.00 | |
| Proceeds from Sale/Redemption of Government or trust securities | 0.00 | 0.00 | |
| Purchase of debentures or bonds | 0.00 | 0.00 | |
| Proceeds from Sale/Redemption of debentures or bonds | 0.00 | 0.00 | |
| Purchase of Other Investments | 0.00 | 0.00 | |
| Sale / Redemption of Other Investments | 0.00 | 0.00 | |
| Loans and Advances given | 0.00 | 0.00 | |
| Proceeds from Loans and Advances | 0.00 | 0.00 | |
| Investment in Term Deposits | 0.00 | 0.00 | |
| Maturity of Term Deposits | 0.00 | 0.00 | |
| Movement in other non current assets | 0.00 | 0.00 | |
| Interest received | -431.81 | -0.00 | |
| Dividend received | 13.35 | 7.71 | |
| Net Cash (Used in)/Generated from Investing Activities | -637.11 | -54.46 | |
| CASH FLOW FROM FINANCING ACTIVITIES | |||
| Proceeds from Issue of Share Capital | 1,302.00 | 210.00 | |
| Buyback of Shares | 0.00 | 0.00 | |
| Proceeds from Long Term Borrowings | -188.90 | 0.00 | |
| Repayment of Long Term Borrowings | 0.00 | 0.00 | |
| Proceeds from Short Term Borrowings | -133.91 | 0.00 | |
| Repayment of Short Term Borrowings | -128.91 | 0.00 | |
| Minority Interest Movement | 0.00 | 638.78 | |
| Dividends Paid (including Dividend Distribution Tax) | 0.00 | 0.00 | |
| Interest Paid | -79.83 | -46.62 | |
| Net Cash (Used in)/Generated from Financing Activities | 904.37 | 668.25 | |
| Net Increase/(Decrease) in Cash and Cash Equivalents | -418.71 | 429.98 | |
| Opening Balance of Cash and Cash Equivalents | 521.43 | 91.45 |
| Description | 31-March-2026 | 31-March-2025 |
|---|---|---|
| Exchange difference of Foreign Currency Cash and Cash equivalents | 0.00 | 0.00 |
| Closing Balance of Cash and Cash Equivalents | 102.71 | 521.43 |
| Components of cash and cash equivalents | ||
| Cash on hand | 48.04 | 76.17 |
| Cheques, drafts on hand | 0.00 | 0.00 |
| Balances with banks in current accounts | 54.67 | 445.26 |
| Bank Deposit having maturity of less than 3 months | 0.00 | 0.00 |
| Others | 0.00 | 0.00 |
| Cash and cash equivalents as per Cash Flow Statement | 102.71 | 521.43 |
| Other Bank Balance | ||
| Bank Deposit having maturity of greater than 3 months and less than 12 months | 0.00 | 0.00 |
| Bank Deposit having maturity of greater than 12 months | 0.00 | 0.00 |
| Less: Deposits reclassified to other non current assets | 0.00 | 0.00 |
| Cash and bank balance as per Balance Sheet | 102.71 | 521.43 |
| Particulars | Half Year Ended 31/03/2026 (Audited) | Half Year Ended 30/09/2025 (Unaudited) | Half Year Ended 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | Year Ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from Operations | 3,219.71 | 1,437.75 | 1,480.20 | 4,657.46 | 2,455.77 |
| Other Income | 12.13 | 1.22 | 7.55 | 13.35 | 7.87 |
| Total Income | 3,231.84 | 1,438.97 | 1,487.75 | 4,670.81 | 2,463.64 |
| Expenses | |||||
| – Cost of Material Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| – Purchases of Stock in Trade | 1,876.62 | 911.43 | 687.04 | 2,788.05 | 1,266.93 |
| – Change in Inventories of work in progress and finished goods | -321.72 | -329.35 | -153.09 | -651.07 | -363.24 |
| – Employee Benefit Expenses | 290.11 | 230.43 | 203.17 | 520.54 | 357.08 |
| – Finance Costs | 34.52 | 45.30 | 35.78 | 79.82 | 46.62 |
| – Depreciation and Amortization Expenses | 24.68 | 16.12 | 15.34 | 40.80 | 26.53 |
| – Other Expenses | 925.28 | 329.93 | 455.55 | 1,255.21 | 710.21 |
| Total Expenses | 2,829.50 | 1,203.85 | 1,243.79 | 4,033.35 | 2,044.13 |
| Profit/(Loss) before Exceptional and Extraordinary Item and Tax | 402.34 | 235.11 | 243.96 | 637.46 | 419.51 |
| Exceptional Item | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit/(Loss) before Extraordinary Item and Tax | 402.34 | 235.11 | 243.96 | 637.46 | 419.51 |
| Extraordinary Item | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit/(Loss) before Tax | 402.34 | 235.11 | 243.96 | 637.46 | 419.51 |
| Tax Expenses | |||||
| – Current Tax | 110.22 | 60.00 | 66.41 | 170.22 | 111.41 |
| – Deferred Tax | -0.84 | -0.99 | -1.86 | -1.83 | -1.86 |
| – Prior Period Taxes | 5.66 | 1.42 | 0.00 | 7.08 | 0.00 |
| Profit/(Loss) after Tax | 287.30 | 174.68 | 179.41 | 461.99 | 309.96 |
| Earnings Per Share (Face Value per Share Rs. each) | |||||
| – Basic (In Rs) | 4.19 | 3.48 | 9.39 | 7.78 | 6.37 |
| – Diluted (In Rs) | 4.19 | 3.48 | 9.39 | 7.78 | 6.37 |
| Particulars | Proceeds | Utilization up to 31st March, 2026 | Unutilized up to 31st March, 2026 |
|---|---|---|---|
| Capital Expenditure for office Premises with furniture and industrial Racks | 162.95 | 162.95 | 0.00 |
| Working Capital | 800.00 | 800.00 | 0.00 |
| General Corporate Purpose | 191.05 | 191.05 | 0.00 |
| Issue Related Expense | 148.00 | 148.00 | 0.00 |
| Total | 1,302.00 | 1,302.00 | 0.00 |