Kilitch Drugs (India) Limited — Quarter and year ended 31st March, 2026
Optional commentary: The document includes both standalone and consolidated audited financial results, along with standalone and consolidated balance sheets and cash flow statements.
| Particulars | Three Months Ended | Year Ended |
|---|---|---|
| 31-03-2026 Audited | 31-12-2025 Unaudited | |
| 1 Income | ||
| Net Sales/ Income from operations | 7,196.88 | 4,467.00 |
| Other Income | 113.63 | 160.81 |
| Total Income | 7,310.51 | 4,627.81 |
| 2 Expenses | ||
| Cost of Materials Consumed | 2,853.23 | 2,532.05 |
| Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade | 146.91 | (170.99) |
| Employee Benefit Expenses | 361.37 | 304.38 |
| Finance Cost | 57.79 | 60.00 |
| Depreciation and Amortisation Expenses | 70.14 | 56.09 |
| Export Product Registration/Commission | 522.98 | 538.42 |
| Other Expenses | 1,365.41 | 690.73 |
| Total Expenses | 5,377.83 | 4,010.68 |
| 3 Profit / (Loss) before Exceptional items (1-2) | 1,932.68 | 617.13 |
| 4 Exceptional Items | – | – |
| 5 Profit / (Loss) from ordinary activities before tax (3+4) | 1,932.68 | 617.13 |
| 6 Less: Tax Expenses:- | ||
| Current Tax | 617.90 | 159.79 |
| Deferred Tax | (85.12) | (31.74) |
| 7 Net Profit / (Loss) after Tax for the period from Continuing Operations (5-6) | 1,399.90 | 489.08 |
| 8 Other Comprehensive Income (after tax) | (321.17) | 151.04 |
| 9 Total Comprehensive Income (after taxes) (7+8) | 1,078.73 | 640.12 |
| 10 Paid-Up equity share capital (Face Value Rs 10 per share) | 3,496.16 | 1,748.08 |
| 11 Other Equity | ||
| 12 Earning per share (not annualised) | ||
| (a) Basic | 4.08 | 1.37 |
| (b) Diluted | 4.08 | 1.37 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| – Property, Plant and Equipment | 1,927.12 | 1,915.75 |
| – Capital work-in-progress | 14,001.93 | 4,729.45 |
| – Other Intangible Assets | 26.41 | 35.14 |
| Financial assets | ||
| – Investments | 7,189.06 | 7,185.10 |
| – Loans/Advances | 5,728.20 | 5,423.15 |
| – Other Financial Assets | 0.50 | 1.81 |
| Deferred tax assets (Net) | 457.93 | 287.64 |
| (A) Total Non-current assets | 29,331.15 | 19,578.03 |
| Current Assets | ||
| – Inventories | 1,152.07 | 1,530.96 |
| Financial assets | ||
| – Investments | 5,196.33 | 4,951.77 |
| – Trade Receivables | 11,724.43 | 8,339.83 |
| – Cash & Cash Equivalents | 929.63 | 740.85 |
| – Other Bank Balances | 100.20 | 4.73 |
| – Other Financial Assets | 3.25 | 3.20 |
| Other Current Assets | 1,508.48 | 666.42 |
| (B) Total Current Assets | 20,614.39 | 16,237.76 |
| TOTAL ASSETS (A + B) | 49,945.54 | 35,815.79 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| – Equity Share Capital | 3,496.16 | 1,608.23 |
| – Other Equity | 29,804.51 | 23,686.14 |
| (A) Total Equity | 33,300.67 | 25,294.37 |
| Liabilities | ||
| Non-Current liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 5,860.35 | 2,777.04 |
| Provisions | 67.94 | 24.53 |
| (B) Total Non-Current liabilities | 5,928.29 | 2,801.57 |
| Current liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 2,977.62 | 2,132.43 |
| – Trade Payables | ||
| Micro and Small Enterprises | – | – |
| Others | 6,819.42 | 4,742.22 |
| – Other Financial Liabilities | 4.50 | 7.03 |
| Provisions | 221.87 | 143.79 |
| Current Tax Liabilities [Net] | 656.59 | 668.55 |
| Other Current Liabilities | 36.59 | 25.84 |
| (C) Total Current liabilities | 10,716.59 | 7,719.85 |
| TOTAL EQUITY AND LIABILITIES (A+B+C) | 49,945.54 | 35,815.79 |
| Particulars | Year Ended 31st March, 2026 | Year Ended 31st March, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) before extraordinary items and tax | 4,155.37 | 4,068.99 |
| Adjustments for: | ||
| Depreciation and amortization | 228.80 | 173.72 |
| Interest income | (312.25) | (358.74) |
| Dividend income | (3.47) | (0.55) |
| (Profit) / Loss on sale of Investments | (362.25) | (652.17) |
| Sundry Balances written back | 8.20 | – |
| Provision for Gratuity & Leave Encashment | 68.09 | 0.44 |
| Interest Expenses | 244.31 | 212.55 |
| Expected Credit Loss | 344.72 | 115.96 |
| (Profit) / Loss from Investment in Partnership Firm | (0.56) | 0.04 |
| Net unrealised exchange (gain) / loss | (127.00) | (59.99) |
| 88.59 | (568.75) | |
| Operating profit / (loss) before working capital changes | 4,243.96 | 3,500.24 |
| Changes in working capital: | ||
| Operating Assets: | ||
| Inventories | 378.89 | (1,132.16) |
| Trade receivables | (3,610.52) | (2,215.35) |
| Other current assets | (842.06) | 94.07 |
| Deposits & advances | (40.57) | (29.51) |
| Other financial assets | (0.05) | 0.17 |
| Operating Liabilities: | ||
| Trade payables | 2,077.20 | 2,126.09 |
| Other current liabilities | 8.23 | 4.45 |
| Provisions | 70.98 | 22.22 |
| (1,957.90) | (1,130.01) | |
| Gross cash flow from / (used in) operating activities | 2,286.06 | 2,370.23 |
| Direct Taxes (Paid) /refunded | (1,054.05) | (846.95) |
| Net cash flow from / (used in) operating activities (A) | 1,232.01 | 1,523.28 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchases of Property, Plant & Equipment and CWIP | (9,503.92) | (4,687.34) |
| Loans/Advances to related Parties | (264.48) | (346.69) |
| Proceeds/(Purchases) (Net) of Current Investments | (50.00) | 527.33 |
| Proceeds/(Purchases) (Net) of Non-Current Investments | (3.40) | (57.87) |
| Movement in other Bank balances | (94.16) | 62.79 |
| Interest received | 312.20 | 358.74 |
| Dividend received | 3.47 | 0.55 |
| (9,600.29) | (4,142.49) | |
| Net cash flow from / (used in) investing activities (B) | (9,600.29) | (4,142.49) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds From Right Issue of Equity Share Capital (incl. Share Premium – net of share issue expenses) | 4,872.82 | – |
| Proceeds from Borrowings (Net of Repayments) | 3,928.50 | 1,777.74 |
| Interest paid | (244.31) | (212.55) |
| Net cash flow from / (used in) financing activities (C) | 8,557.02 | 1,565.19 |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | 188.75 | (1,054.03) |
| Cash and cash equivalents at the beginning | 740.86 | 1,794.88 |
| Cash and cash equivalents at the end | 929.61 | 740.85 |
| Cash and cash equivalents at the end *** Comprises: | ||
| (a) Cash on hand | 2.74 | 3.58 |
| (b) Balances with banks | ||
| (i) In current accounts | 925.33 | 733.45 |
| (ii) In earmarked accounts | 1.56 | 3.82 |
| 929.61 | 740.85 |
| Sr. No. | Particulars | Three Months Ended | Year Ended |
|---|---|---|---|
| 31-03-2026 Audited | 31-12-2025 Unaudited | ||
| 1 | Income | ||
| Net Sales/Income from Operations | 8,960.27 | 5,380.80 | |
| Other Income | 49.27 | 152.81 | |
| Total Income | 9,009.54 | 5,533.61 | |
| 2 | Expenses | ||
| Cost of Materials Consumed | 4,268.56 | 3,259.75 | |
| Changes in inventories of finished goods, work-in-progress and Stock-in-Trade | 146.91 | (170.99) | |
| Employee Benefit Expenses | 428.71 | 350.84 | |
| Finance Cost | 144.44 | 114.69 | |
| Depreciation and Amortisation Expenses | 98.05 | 93.66 | |
| Export Product Registration/Commission | 523.59 | 538.61 | |
| Other expenses | 1,378.23 | 787.44 | |
| Total Expenses | 6,988.49 | 4,974.00 | |
| 3 | Profit before Exceptional items (1-2) | 2,021.05 | 559.61 |
| 4 | Exceptional Items | – | – |
| 5 | Profit from ordinary activities before tax (3+4) | 2,021.05 | 559.61 |
| 6 | Less : Tax Expenses | ||
| Current Income Tax | 617.90 | 159.79 | |
| Deferred Tax | (85.13) | (31.72) | |
| 7 | Profit after tax for the period from continuing operations (5-6) | 1,488.28 | 431.54 |
| 8 | Net Profit/(Loss) After Tax & Share in Profits /(Loss) of Associates | 1,488.28 | 431.54 |
| 9 | Other Comprehensive Income (after Tax) | (321.17) | 151.03 |
| 10 | Total Comprehensive Income (after taxes) (8+9) | 1,167.11 | 582.57 |