Sai Life Sciences Limited — Quarter ended 31 March 2026 (with year ended 31 March 2026)
| Sl.No | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31 March 2026 | 31 December 2025 | ||
| Unaudited (Refer note 6) | Unaudited | ||
| I | INCOME | ||
| Revenue from operations | 5,943.40 | 5,491.79 | |
| II | Other income | 157.45 | 84.47 |
| III | Total income (I + II) | 6,100.85 | 5,576.26 |
| IV | EXPENSES | ||
| Cost of material, chemicals & reagents consumed | 1,584.77 | 1,127.57 | |
| Changes in inventories of work-in-progress | 19.89 | 137.78 | |
| Employee benefits expense | 1,698.79 | 1,592.27 | |
| Finance costs | 61.64 | 80.61 | |
| Depreciation and amortisation expense | 411.64 | 405.96 | |
| Other expenses | 958.53 | 844.45 | |
| Total expenses (IV) | 4,735.26 | 4,188.64 | |
| V | Profit before exceptional items and tax (III – IV) | 1,365.59 | 1,387.62 |
| VI | Exceptional Items (refer note 3) | 2.92 | (82.93) |
| VII | Profit before tax (V + VI) | 1,368.51 | 1,304.69 |
| VIII | Tax expense | ||
| (i) Current tax | 140.25 | 307.89 | |
| (ii) Deferred tax | 202.94 | 20.50 | |
| Total tax expense (VIII) | 343.19 | 328.39 | |
| IX | Profit for the period / year (VII – VIII) | 1,025.32 | 976.30 |
| X | Other comprehensive income: | ||
| A. | Items that will not be reclassified to profit or loss: | ||
| (i) Re-measurement of defined benefit plans | 13.21 | 8.74 | |
| (ii) Income-tax on items that will not be reclassified to profit or loss | (3.32) | (2.20) | |
| B. | Items that will be reclassified to profit or loss: | ||
| (i) Effective portion of gain/(loss) on designated portion of hedging instruments in a cash flow hedge | (188.96) | (7.56) | |
| (ii) Income-tax on items that will be reclassified to profit or loss | 47.56 | 1.90 | |
| Total other comprehensive income/(loss) for the period / year, net of tax (A + B) | (131.51) | 0.88 | |
| Total comprehensive income for the period / year (IX + X) | 893.81 | 977.18 | |
| XI | Paid-Up Equity share capital (Face value of Rs. 1 each) (refer note 4) | 211.78 | 211.23 |
| Other equity | |||
| Earnings per equity share | |||
| a) Basic | Not Annualised | Not Annualised | |
| 4.85 | 4.64 | ||
| b) Diluted | |||
| 4.79 | 4.58 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| I NON-CURRENT ASSETS | ||
| (a) Property, plant and equipment | 14,808.39 | 11,342.59 |
| (b) Right-of-use assets | 2,177.71 | 2,327.81 |
| (c) Capital work-in-progress | 2,704.53 | 1,244.56 |
| (d) Intangible assets | 60.94 | 104.73 |
| (e) Financial assets | ||
| (i) Investments | 1,157.47 | 1,141.80 |
| (ii) Other financial assets | 575.95 | 49.21 |
| (f) Non-current tax assets (net) | 28.83 | 81.95 |
| (g) Other non-current assets | 523.05 | 128.54 |
| Total non-current assets | 22,036.87 | 16,421.19 |
| II CURRENT ASSETS | ||
| (a) Inventories | 1,499.01 | 1,183.33 |
| (b) Financial assets | ||
| (i) Investments | 469.92 | – |
| (ii) Trade receivables | 3,697.10 | 3,528.74 |
| (iii) Cash and cash equivalents | 786.04 | 851.92 |
| (iv) Bank balances other than (iii) above | 289.57 | 3,727.63 |
| (v) Other financial assets | 1,039.70 | 796.25 |
| (c) Other current assets | 6,209.95 | 4,857.57 |
| Total current assets | 13,991.29 | 14,945.44 |
| TOTAL ASSETS (I + II) | 36,028.16 | 31,366.63 |
| EQUITY AND LIABILITIES | ||
| I EQUITY | ||
| (a) Equity share capital | 211.78 | 208.41 |
| (b) Other equity | 24,867.90 | 21,466.23 |
| Total equity | 25,079.68 | 21,674.64 |
| II LIABILITIES | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 205.04 | – |
| (ii) Lease liabilities | 714.85 | 1,075.60 |
| (b) Provisions | 323.17 | 234.08 |
| (c) Deferred tax liabilities (net) | 1,282.86 | 1,110.36 |
| Total non-current liabilities | 2,525.92 | 2,420.04 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 746.21 | 1,286.36 |
| (ii) Lease liabilities | 565.70 | 509.84 |
| (iii) Trade payables | ||
| (A) Total outstanding dues of micro and small enterprises | 429.53 | 474.16 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,639.73 | 2,852.36 |
| (iv) Other financial liabilities | 1,636.78 | 754.44 |
| (b) Other current liabilities | 1,690.64 | 1,213.11 |
| (c) Provisions | 197.37 | 101.98 |
| (d) Current tax liabilities (net) | 516.60 | 79.70 |
| Total current liabilities | 8,422.56 | 7,271.95 |
| TOTAL EQUITY AND LIABILITIES (I + II) | 36,028.16 | 31,366.63 |
| Particulars | For the year ended 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 4,561.73 | 2,317.16 |
| Interest income | (186.16) | (175.63) |
| Gain on investments carried at fair value through profit or loss (FVTPL) | (4.92) | – |
| Loss on sale of Property, plant and equipment, net | 9.63 | 18.11 |
| Unrealised foreign exchange (gain)/loss | (95.02) | 49.75 |
| Depreciation and amortisation expense | 1,522.96 | 1,260.33 |
| Equity-settled share-based payments | 21.04 | 24.78 |
| Finance costs | 326.18 | 700.32 |
| Bad debts written off (net of recoveries) | 3.41 | – |
| Asset under CWIP written off | 0.49 | 17.20 |
| Bad debts and Loss allowances towards doubtful trade receivables and contract assets | (252.76) | 309.09 |
| Operating cash flows before working capital changes | 5,906.58 | 4,521.11 |
| (Increase)/decrease in other non-current assets | (32.47) | 22.91 |
| Increase in inventories | (315.68) | (322.61) |
| Increase in trade receivables | (134.13) | (954.45) |
| Increase in other current assets | (1,005.21) | (1,447.30) |
| (Increase)/decrease in other financial assets | (130.92) | 21.63 |
| Increase in trade payables | 424.13 | 1,188.49 |
| Increase in other financial liabilities & provisions | 147.71 | 61.95 |
| Increase in other non-current and current liabilities | 477.53 | 426.54 |
| Net cash generated from operating activities | 5,337.54 | 3,518.27 |
| Income-taxes paid, net | (384.85) | (214.76) |
| Net cash generated from operating activities (A) | 4,952.69 | 3,303.51 |
| B CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment and other intangible assets (including capital work in progress, capital advances, capital creditors and Right-of-use assets) | (5,902.62) | (3,634.86) |
| Proceeds from sale of property, plant and equipment | 5.18 | 4.77 |
| Investments in mutual funds | (465.00) | – |
| Investments in equity shares of subsidiary | – | (338.39) |
| Investments in other entities | (15.67) | (0.75) |
| Movement in other bank balances | 2,921.31 | (1,816.98) |
| Investment in deposits with banks and financial institutions | (695.00) | (20.00) |
| Interest income received | 224.67 | 159.08 |
| Net cash used in investing activities (B) | (3,927.13) | (5,647.13) |
| C CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Proceeds from issue of equity shares | 250.94 | 10,116.41 |
| Transaction costs paid for fresh issue of shares on IPO | (198.49) | (113.20) |
| Repayment of current borrowings, net | (588.90) | (2,339.64) |
| Proceeds from non-current borrowings | 255.04 | 534.08 |
| Repayment of non-current borrowings | – | (3,898.66) |
| Repayment of Interest portion of lease liabilities | (165.96) | (187.67) |
| Repayment of Principal portion of lease liabilities | (537.18) | (443.08) |
| Interest paid | (107.70) | (525.11) |
| Net cash generated from/(used in) financing activities (C) | (1,092.25) | 3,143.13 |
| Net increase/(decrease) in cash and cash equivalents during the year (A + B + C) | (66.69) | 799.51 |
| Effect of exchange differences on cash and cash equivalents held in foreign currency | 1.49 | – |
| Cash and cash equivalents at the beginning of the year | 851.24 | 51.73 |
| Cash and cash equivalents at the end of the year (Note 1 below) | 786.04 | 851.24 |
| 31 March 2026 | 31 March 2025 | |
|---|---|---|
| Total cash and cash equivalents | 786.04 | 851.24 |
| Sl.No | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31 March 2026 Unaudited (Refer note 8) |
31 March 2026 Audited |
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| 31 December 2025 Unaudited |
31 March 2025 Audited |
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| 31 March 2025 Unaudited (Refer note 8) |
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| I | INCOME |