SHUKRA PHARMACEUTICALS LIMITED — Quarter ended 31 March 2026 (Audited) and Year ended 31 March 2026 (Audited)
Optional commentary: The document includes standalone and consolidated audited financial results for the quarter ended 31.03.2026 and the year ended 31.03.2026, along with standalone/consolidated balance sheets, cash flows, and segment information.
| Sr. No. | Particulars | QUARTER ENDED | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| 1 | Income from Operations | ||
| I Revenue from Operations | 630.29 | 3,913.48 | |
| (a) Net Sales / Income from Operations | 630.29 | 3,913.48 | |
| II Other Income | 94.72 | 81.54 | |
| Total Income from Operations (I+II) | 725.01 | 3,995.01 | |
| 2 | Expenses | ||
| (a) Cost of materials consumed | 669.03 | 320.04 | |
| (b) Purchase of Stock-in Trade | – | – | |
| (c) Changes in inventories of finished goods, and work-in-progress and stock in trade | (75.00) | 393.34 | |
| (d) Employee Benefit Expenses | 37.18 | 264.72 | |
| (e) Finance Cost | 25.83 | 28.17 | |
| (f) Depreciation & Amortisation Expenses | 100.75 | 83.87 | |
| (g) Other Expenses | (69.53) | 221.74 | |
| Total Expenses | 688.25 | 1,311.87 | |
| 3 | Profit / (Loss) before Exceptional and Extra ordinary items and Tax (1-2) | 36.75 | 2,683.15 |
| 4 | Exceptional Items | – | – |
| 5 | Profit / (Loss) before Extra ordinary items and Tax (3-4) | 36.75 | 2,683.15 |
| 6 | Extra ordinary items | – | – |
| 7 | Net Profit / (Loss) from Ordinary Activities before Tax (5-6) | 36.75 | 2,683.15 |
| 8 | Tax Expenses | ||
| I. Current Tax | 442.63 | 249.05 | |
| II. Deferred Tax | (233.21) | 235.48 | |
| III. Tax of Earlier Year | (0.00) | 162.15 | |
| 9 | Net Profit / (Loss) for the Period (7-8) | (172.67) | 2,036.46 |
| 10 | Other Comprehensive Income (net off Tax) | ||
| Remeasurement of defined benefit plans | (8.72) | – | |
| 11 | Total Comprehensive Income for the period (9+10) | (181.39) | 2,036.46 |
| 12 | Paid up Equity Share Capital | 4,378.79 | 4,378.79 |
| 13 | Face Value of Equity Shares | 1.00 | 1.00 |
| 14 | Earnings per Share (of Re. 1/- each): | ||
| (a) Basic – Rs | (0.04) | 0.47 | |
| (b) Diluted – Rs | (0.04) | 0.47 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 2,172.31 | 1,939.72 |
| Capital work-in-progress | 1,190.70 | 194.54 |
| Investment | 3.40 | |
| Current assets | ||
| Inventories | 1,390.34 | 995.30 |
| Financial assets | ||
| (i) Trade receivables | 2,294.76 | 876.70 |
| (ii) Loans & Advances | 223.09 | 899.35 |
| (iii) Cash and cash equivalents | 591.63 | 1,211.77 |
| Other current assets | 3,875.16 | 2,559.93 |
| 8,374.98 | 6,543.06 | |
| Total Assets | 11,741.39 | 8,677.32 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 4,378.79 | 4,378.79 |
| Other equity | 4,065.80 | 1,904.79 |
| Money received against share warrants | 538.66 | – |
| Total Equity | 8,983.25 | 6,283.59 |
| 8,983.25 | 6,283.59 | |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 319.29 | 311.29 |
| Deferred tax liabilities (net) | 119.12 | 341.05 |
| Long term provisions | 11.44 | 12.69 |
| 449.85 | 665.02 | |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 182.66 | 106.38 |
| (ii) Trade payables | 1,006.50 | 921.63 |
| Other current liabilities | 365.60 | 412.01 |
| Short term provision | 753.53 | 288.69 |
| 2,308.29 | 1,728.72 | |
| Total liabilities | 2,758.14 | 2,393.73 |
| Total equity and liabilities | 11,741.39 | 8,677.32 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax as per statement of profit and loss | 2,877.29 | 1,333.66 |
| Adjustments for: | ||
| Depreciation and amortisation | 344.27 | 300.49 |
| Interest income | (158.71) | (147.94) |
| Interest expense | 96.44 | 59.49 |
| Operating profit before working capital changes | 3,159.28 | 1,545.70 |
| Movements in working capital: | ||
| (Increase)/decrease in trade receivables | (1,418.04) | 1,574.59 |
| (Increase)/decrease in inventories | (395.04) | (763.86) |
| (Increase)/decrease in other assets | (638.98) | (1,516.46) |
| Increase/(decrease) in trade payables | 84.87 | 199.49 |
| Increase/(decrease) in other liabilities | (315.09) | 128.53 |
| Cash generated from operations | 477.01 | 1,167.99 |
| Direct taxes (paid)/refund (net) | (162.15) | (376.15) |
| Net cash Inflow / (Outflow) from operating activities (A) | 314.86 | 791.84 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipments (Including capital work in progress, capital advances) | (1,573.02) | (274.30) |
| Interest received | 158.71 | 147.94 |
| Investment in subsidiary | (3.40) | |
| Net cash inflow from investing activities (B) | (1,417.71) | (126.36) |
| Cash flows from financing activities | ||
| Proceeds from long-term borrowing | 84.28 | 45.62 |
| Money received against share warrants | 538.66 | |
| Interest paid | (96.44) | (59.49) |
| Dividend paid | (43.79) | (437.88) |
| Net cash Inflow from financing activities (C) | 482.71 | (451.75) |
| Net increase / (decrease) in cash & cash equivalents (A + B + C) | (620.14) | 213.72 |
| Cash and cash equivalents at the beginning of the year | 1,211.77 | 998.04 |
| Cash and cash equivalents at the end of the period | 591.63 | 1,211.77 |
| Description | ₹ Lakhs (2026) | ₹ Lakhs (2025) |
|---|---|---|
| Cash on hand | 20.32 | 39.63 |
| Balances with scheduled bank | 571.31 | 1,172.14 |
| Cash and Cash Equivalents at the End of the period | 591.63 | 1,211.77 |
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 3/31/2026 (Audited) | 12/31/2025 (Unaudited) | |
| 01. Segment Revenue | ||
| Net Sales/income from each segment | 725.01 | 3,995.01 |
| (i) Pharmaceutical segment | 725.01 | 3,995.01 |
| (ii) Medtech segment | – | – |
| Total Segment Revenue | 725.01 | 3,995.01 |
| Less: Inter Segment Revenue | – | – |
| Revenue From Operation | 725.01 | 3,995.01 |
| 02. Segment Results | ||
| Profit/Loss before tax and interest from each segment | 62.58 | 2,711.32 |
| (i) Pharmaceutical segment | 62.58 | 2,711.32 |
| (ii) Medtech segment | – | – |
| Profit/Loss before tax and interest from each segment | 62.58 | 2,711.32 |
| Add/Less : | ||
| i) Finance Cost | 25.83 | 28.17 |
| ii) Other Unallocable Expenditure net off unallocable income | – | – |
| Profit Before Tax | 36.75 | 2,683.15 |
| 03. Segment Assets | ||
| (i) Pharmaceutical segment | 7.78 | 2,086.74 |
| (ii) Medtech segment | 1,154.94 | 5.19 |
| Total Segment Assets | 1,162.72 | 2,091.94 |
| Unallocable Assets | – | – |
| Net Segment Assets | 1,162.72 | 2,091.94 |
| 04. Segment Liabilities | ||
| (i) Pharmaceutical segment | 1,410.71 | 897.58 |
| (ii) Medtech segment | – | – |
| Total Segment Liabilities | 1,410.71 | 897.58 |
| Unallocable Liabilities | – | – |
| Net Segment Liabilities | 1,410.71 | 897.58 |
| **05. Capital Employed (Segment Assets – Segment Li |