Caplin Point Laboratories Limited — Quarter & year ended March 31, 2026
The following tables are extracted from the provided document (figures in ₹ Crores unless otherwise stated).
| Particulars | Quarter Ended 31.03.2026 (1) (Audited) | Quarter Ended 31.12.2025 (2) (Unaudited) | Quarter Ended 31.03.2025 (3) (Audited) | Year Ended 31.03.2026 (4) (Audited) | Year Ended 31.03.2025 (5) (Audited) |
|---|---|---|---|---|---|
| ₹ in Crores | |||||
| Income: | |||||
| I. Revenue from operations | 600.16 | 542.77 | 502.45 | 2,187.19 | 1,937.47 |
| II. Other income | 28.36 | 33.68 | 25.74 | 115.54 | 96.43 |
| III. Total Income (I+II) | 628.52 | 576.45 | 528.19 | 2,302.73 | 2,033.90 |
| Expenses: | |||||
| a. Cost of materials consumed | 102.11 | 89.24 | 73.06 | 357.20 | 297.32 |
| b. Purchase of traded goods | 209.02 | 128.00 | 126.55 | 572.20 | 434.96 |
| c. Changes in inventories of finished goods, stock in trade and work in progress | (66.13) | (2.10) | 1.59 | (63.72) | 38.56 |
| d. Employee benefits expense | 52.62 | 52.02 | 48.16 | 199.15 | 184.63 |
| e. Finance costs | 0.36 | 0.18 | 0.17 | 0.87 | 0.61 |
| f. Depreciation & Amortisation Expense | 18.80 | 19.28 | 17.04 | 72.77 | 65.96 |
| g. Other Expenses | 98.30 | 85.92 | 85.03 | 361.51 | 335.07 |
| Total Expenses | 415.08 | 372.54 | 351.60 | 1,499.98 | 1,357.11 |
| V Profit before share of profit in Associate, Exceptional Items and tax (III-IV) | 213.44 | 203.91 | 176.59 | 802.75 | 676.79 |
| VI Share of Profit/(Loss) in Associate | (0.00) | (0.02) | 0.08 | 0.04 | (0.01) |
| VII Exceptional items | – | – | – | – | – |
| VIII Profit Before Tax (V+VI+VII) | 213.44 | 203.89 | 176.67 | 802.79 | 676.78 |
| IX Tax Expenses | |||||
| (1) Current Tax | 41.02 | 35.64 | 29.27 | 146.29 | 125.33 |
| (2) Deferred Tax | (0.46) | 2.39 | 2.12 | 6.77 | 10.36 |
| Total Tax Expenses | 40.56 | 38.03 | 31.39 | 153.06 | 135.69 |
| X Net Profit for the period (VIII – IX) | 172.88 | 165.86 | 145.28 | 649.73 | 541.09 |
| XI Other Comprehensive Income – Net of Tax | |||||
| A. Items that will not be re-classified to profit or loss | |||||
| i) Remeasurements of Defined Benefit Plan | (0.10) | (0.95) | (0.28) | 0.29 | 0.14 |
| ii) Income tax relating to these items | 0.03 | 0.24 | 0.07 | (0.07) | (0.04) |
| B. Items that will be re-classified to profit or loss | |||||
| i) Exchange difference in translating the financial statements of foreign operations | 76.97 | 17.55 | (1.54) | 141.42 | 26.97 |
| XII Total Comprehensive Income For The Period (X + XI) | 249.78 | 182.70 | 143.53 | 791.37 | 568.16 |
| XIII Profit attributable to: | |||||
| Owners of the Company | 170.11 | 163.88 | 142.57 | 641.24 | 536.31 |
| Non-controlling interests | 2.77 | 1.98 | 2.71 | 8.49 | 4.78 |
| Total | 172.88 | 165.86 | 145.28 | 649.73 | 541.09 |
| XIV Total Comprehensive Income For The Period attributable to | |||||
| Owners of the Company | 247.01 | 180.72 | 140.82 | 782.88 | 563.38 |
| Non-controlling interests | 2.77 | 1.98 | 2.71 | 8.49 | 4.78 |
| Total | 249.78 | 182.70 | 143.53 | 791.37 | 568.16 |
| XV Paid up Equity Share Capital (Face value of share of Rs 2/- each) | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 |
| XVI Other equity excluding Non-controlling interest | 3,571.22 | 2,835.29 | |||
| XVII Earnings Per Share (EPS) of Face value Rs 2/- per Equity share*** | |||||
| (a) Basic (in Rupees) | 22.38 | 21.56 | 18.75 | 84.36 | 70.57 |
| (b) Diluted (in Rupees) | 22.31 | 21.51 | 18.69 | 84.11 | 70.25 |
| Particulars | (Audited) As at March 31, 2026 | (Audited) As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 547.49 | 530.32 |
| (b) Capital work-in-progress | 208.62 | 139.22 |
| (c) Intangible assets | 28.87 | 11.27 |
| (d) Right of Use Assets | 3.65 | 4.19 |
| (e) Intangible Assets under development | 24.96 | 4.28 |
| (f) Financial Assets | ||
| (i) Investments | 473.31 | 279.13 |
| (ii) Other Financial Assets | 28.40 | 22.20 |
| (g) Income tax assets (Net) | 11.30 | 13.09 |
| (h) Deferred Tax Assets | 7.97 | 5.24 |
| (i) Other Non-Current assets | 125.25 | 67.97 |
| Sub-total – Non current assets | 1,459.82 | 1,076.91 |
| (2) Current Assets | ||
| (a) Inventories | 428.86 | 336.10 |
| (b) Financial Assets | ||
| (i) Investments | 385.71 | 311.33 |
| (ii) Trade Receivables | 825.81 | 632.49 |
| (iii) Cash and Cash equivalents | 94.18 | 199.45 |
| (iv) Bank balances other than (iii) above | 526.86 | 391.96 |
| (v) Other Financial Assets | 74.17 | 57.37 |
| (c) Other Current Assets | 250.07 | 205.25 |
| Sub-total – Current assets | 2,585.66 | 2,133.95 |
| Total Assets | 4,045.48 | 3,210.86 |
| EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| Equity Share capital | 15.20 | 15.20 |
| Instruments entirely equity in nature | 74.58 | 74.58 |
| Other Equity | 3,496.64 | 2,760.71 |
| Equity attributable to shareholders of the company | 3,586.42 | 2,850.49 |
| Non controlling interest | 44.38 | 35.90 |
| Sub-total – Equity | 3,630.80 | 2,886.39 |
| (2) Liabilities | ||
| (A) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Lease Liabilities | 2.06 | 2.91 |
| (b) Deferred Tax Liabilities | 12.60 | 3.01 |
| (c) Provisions | 1.00 | 1.74 |
| (d) Other non current liabilities | 13.08 | 10.82 |
| Sub-total – Non current liabilities | 28.74 | 18.48 |
| (B) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 0.57 | 0.55 |
| (ii) Trade Payables | ||
| (a) total outstanding dues of micro and small enterprises | 9.26 | 2.28 |
| (b) total outstanding dues other than (ii) (a) above | 286.77 | 215.30 |
| (iii) Lease Liabilities | 1.98 | 1.56 |
| (iv) Other financial Liabilities | 50.76 | 45.26 |
| (b) Provisions | 20.02 | 23.58 |
| (c) Other Current Liabilities | 16.58 | 17.46 |
| Sub-total – Current liabilities | 385.94 | 305.99 |
| Total Equity and Liabilities | 4,045.48 | 3,210.86 |
| Particulars | (Audited) For the year ended Mar 31, 2026 | (Audited) For the year ended Mar 31, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit before tax | 802.79 | 676.78 |
| Adjustments for: | ||
| Depreciation and Amortisation expense | 72.77 | 65.96 |
| Finance costs | 0.87 | 0.61 |
| Government grant | (2.38) | (2.10) |
| (Profit)/Loss on sale/disposal of property, plant and equipment | 4.18 | 3.76 |
| Employee Stock option Scheme Expense | (1.33) | 9.38 |
| Net Unrealised Foreign Exchange Fluctuation Loss (Gain) | (14.85) | (3.46) |
| Fair value (gain)/loss on financial instruments through profit or loss | (2.14) | (1.11) |
| Realised gain on Financial Assets | (5.51) | (3.90) |
| Share of Profit in Associate | (0.04) | 0.01 |
| Interest income | (77.64) | (63.64) |
| Operating Profit before Working Capital changes | 776.72 | 682.29 |
| Adjustments for : | ||
| (Increase) / Decrease in inventories | (92.76) | 26.94 |
| (Increase) / Decrease in Trade receivables | (178.71) | (87.75) |
| (Increase) / Decrease in Other Financial assets | (3.43) | (2.34) |
| (Increase) / Decrease in Other assets | (44.52) | (54.33) |
| Increase / (Decrease) in Trade payables, Other Liabilities & Provisions | 69.01 | (31.77) |
| Impact of Foreign currency translation | 141.42 | 26.97 |
| CASH GENERATED FROM OPERATIONS | 667.73 | 560.01 |
| Income tax Paid (Net) | (144.50) | (127.64) |
| Net Cash inflow / (outflow) from Operating activities (A) | 523.23 | 432.37 |
| B. Cash Flow from Investing Activities | ||
| Payment for Acquisition of subsidiaries (Net) | (0.05) | – |
| Sale / (Purchase) of investments | (266.38) | (213.76) |
| Investment / (Redemption) in Bank Deposits & Inter corporate Debenture | (1.85) | (7.15) |
| (Increase) / Decrease in Other Bank Balances | (134.89) | 22.08 |
| Sale / (Purchase) of property, plant and equipment (Including CWIP) | (248.13) | (191.52) |
| Interest received | 62.40 | 51.72 |
| Realised gain on Financial Assets | 5.51 | 3.90 |
| Increase / (Decrease) in Other Financial Assets | 1.10 | – |
| Net Cash inflow / (outflow) from Investing activities (B) | (582.29) | (334.73) |
| C. Cash Flow from Financing Activities | ||
| Proceeds from exercise of employee stock options | – | 0.01 |
| Increase / (Decrease) in Long and Short term Borrowings | 0.02 | 0.27 |
| Interest paid (Including interest on Lease liability) | (0.87) | (0.61) |
| Dividend paid | (45.61) | (37.99) |
| Net Cash inflow / (outflow) from Financing activities (C) | (46.46) | (38.32) |
| Net increase / (decrease) in cash and cash equivalents during the period (D=A+B+C) | (105.52) | 59.32 |
| Cash and Cash Equivalents as at the beginning of the period (E) | 199.45 | 138.70 |
| Effect of exchange rate changes on cash and cash equivalents (F) | 0.25 | 1.43 |
| Cash and Cash Equivalents as at the end of the period (G=D+E+F) | 94.18 | 199.45 |
| Less: Bank Balance in Unspent CSR Account (H) | 7.54 | 5.71 |
| Net Cash and Cash Equivalents as at the end of the period (I=G-H) | 86.64 | 193.74 |
| Particulars | Quarter Ended 31.03.2026 (1) (Audited) | Quarter Ended 31.12.2025 (2) (Unaudited) | Quarter Ended 31.03.2025 (3) (Audited) | Year Ended 31.03.2026 (4) (Audited) | Year Ended 31.03.2025 (6) (Audited) |
|---|---|---|---|---|---|
| ₹ in Crores | |||||
| 1) Segment revenue (Total Revenue) | |||||
| Rest of the World | 470.25 | 432.93 | 406.12 | 1,733.79 | 1,582.96 |
| USA | 129.91 | 109.84 | 96.33 | 453.40 | 354.51 |
| Unallocated | 28.36 | 33.68 | 25.74 | 115.54 | 96.43 |
| Total | 628.52 | 576.45 | 528.19 | 2,302.73 | 2,033.90 |
| Particulars | Quarter Ended 31.03.2026 (1) (Audited) | Quarter Ended 31.12.2025 (2) (Unaudited) | Quarter Ended 31.03.2025 (3) (Audited) | Year Ended 31.03.2026 (4) (Audited) | Year Ended 31.03.2025 (6) (Audited) |
|---|---|---|---|---|---|
| ₹ in Crores | |||||
| 2) Segment results (PBT) | |||||
| Rest of the World | 163.32 | 160.30 | 135.33 | 631.20 | 540.34 |
| USA | 21.76 | 9.91 | 15.60 | 56.05 | 40.01 |
| Unallocated | 28.36 | 33.68 | 25.74 | 115.54 | 96.43 |
| Total | 213.44 | 203.89 | 176.67 | 802. |