Akums Drugs and Pharmaceuticals Limited — Quarter ended 31 March 2026 and year ended 31 March 2026
| S. No. | Particulars | Quarter ended 31 March 2026 (refer note 3) | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (refer note 3) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Income | |||||
| Revenue from operations | 3,383.72 | 3,686.06 | 3,287.53 | 13,487.36 | 13,117.84 | |
| Other income | 277.29 | 296.04 | 320.50 | 1,129.65 | 1,241.92 | |
| Total income (I) | 3,661.01 | 3,982.10 | 3,608.03 | 14,617.01 | 14,359.76 | |
| II | Expenses | |||||
| Cost of materials consumed | 2,128.09 | 2,226.69 | 2,070.63 | 8,303.42 | 8,110.58 | |
| Changes in inventories of finished goods and work-in-progress | (61.45) | 117.11 | 3.49 | (32.58) | (100.50) | |
| Employee benefits expense | 578.78 | 547.99 | 538.36 | 2,179.93 | 2,017.36 | |
| Finance costs | 25.93 | 24.57 | 26.26 | 100.38 | 153.09 | |
| Depreciation and amortisation expense | 124.21 | 121.46 | 100.93 | 455.03 | 395.45 | |
| Fair value changes to financial instruments | – | – | – | – | (38.67) | |
| Other expenses | 620.43 | 547.53 | 497.81 | 2,061.99 | 1,744.08 | |
| Total expenses (II) | 3,415.99 | 3,585.35 | 3,237.48 | 13,068.17 | 12,281.39 | |
| III | Profit before exceptional items and tax (I-II) | 245.02 | 396.75 | 370.55 | 1,548.84 | 2,078.37 |
| IV | Exceptional items (refer note 9) | 27.11 | 38.08 | – | 65.19 | – |
| V | Profit before tax for the quarter/ year (III-IV) | 217.91 | 358.67 | 370.55 | 1,483.65 | 2,078.37 |
| VI | Tax expense | |||||
| Current tax for current quarter/ year | 32.66 | 99.91 | 82.61 | 377.93 | 492.74 | |
| for earlier years | – | (13.92) | – | (13.92) | 3.90 | |
| Deferred tax (credit)/ charge for current quarter/ year | 33.28 | (15.39) | 12.05 | (3.69) | (7.14) | |
| for earlier years | – | 6.93 | – | 6.93 | (21.11) | |
| Total tax expense | 65.94 | 77.53 | 94.66 | 367.25 | 468.39 | |
| VII | Profit for the quarter/ year (V-VI) | 151.97 | 281.14 | 275.89 | 1,116.40 | 1,609.98 |
| VIII | Other comprehensive income | |||||
| Items that will not be reclassified to statement of profit and loss Re-measurement gains/(losses) on defined benefit plans | 11.01 | 3.82 | (0.77) | 6.21 | (0.96) | |
| Tax effect relating to these items | (2.77) | (0.96) | 0.19 | (1.56) | 0.24 | |
| Other comprehensive income, net of tax | 8.24 | 2.86 | (0.58) | 4.65 | (0.72) | |
| IX | Total comprehensive income for the quarter/ year (VII+VIII) | 160.21 | 284.00 | 275.31 | 1,121.05 | 1,609.26 |
| X | Paid-up share capital (net off shares held by ESOP trust) (refer note 8) | 306.21 | 306.21 | 306.21 | 306.21 | 306.21 |
| XI | Other equity | – | – | – | 23,969.46 | 22,746.26 |
| XII | Earning per share (EPS) (face value of ₹ 2/- each) (in ₹)* Basic and diluted | 0.99 | 1.84 | 1.80 | 7.29 | 10.76 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 3,314.50 | 2,647.05 |
| (b) Right-of-use assets | 720.82 | 702.12 |
| (c) Capital work-in-progress | 515.67 | 537.11 |
| (d) Investment property | 181.13 | 184.88 |
| (e) Intangible assets | 33.96 | 26.02 |
| (f) Intangible assets under development | 6.60 | 30.24 |
| (g) Financial assets: (i) Investments | 3,660.17 | 3,660.14 |
| (g) Financial assets: (ii) Loans | 6,084.78 | 10,443.39 |
| (g) Financial assets: (iii) Others financial assets | 91.38 | 100.44 |
| (h) Non-current tax assets (net) | 74.87 | 58.59 |
| (i) Other non-current assets | 205.93 | 127.31 |
| Total non-current assets | 14,889.81 | 18,517.29 |
| (2) Current assets | ||
| (a) Inventories | 2,299.26 | 2,016.89 |
| (b) Financial assets: (i) Trade receivables | 2,175.42 | 2,061.37 |
| (b) Financial assets: (ii) Cash and cash equivalents | 463.84 | 764.92 |
| (b) Financial assets: (iii) Bank balances other than (ii) above | 7,245.60 | 2,796.25 |
| (b) Financial assets: (iv) Others financial assets | 232.63 | 204.87 |
| (c) Other current assets | 818.22 | 487.51 |
| Total current assets | 13,234.97 | 8,331.81 |
| Total assets | 28,124.78 | 26,849.10 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 306.21 | 306.21 |
| (b) Other equity | 23,969.46 | 22,746.26 |
| Total equity | 24,275.67 | 23,052.47 |
| Liabilities | ||
| (1) Non-current liabilities | ||
| (a) Financial liabilities: (i) Lease liability | 439.29 | 401.77 |
| (a) Financial liabilities: (ii) Other financial liabilities | 126.66 | 97.84 |
| (b) Provisions | 163.76 | 129.31 |
| (c) Deferred tax liabilities (net) | 79.45 | 74.63 |
| Total non-current liabilities | 809.16 | 703.55 |
| (2) Current liabilities | ||
| (a) Financial liabilities: (i) Borrowings | 135.52 | 39.30 |
| (a) Financial liabilities: (ii) Lease liability | 17.33 | 21.80 |
| (a) Financial liabilities: (iii) Trade payables: Total outstanding dues to micro and small enterprises; and Total outstanding dues of creditors other than micro and small enterprises | 2,014.04 | 2,195.55 |
| (a) Financial liabilities: (iv) Other financial liabilities | 632.44 | 684.12 |
| (b) Other current liabilities | 136.93 | 94.78 |
| (c) Provisions | 79.88 | 57.11 |
| (d) Current tax liabilities (net) | 23.81 | 0.42 |
| Total current liabilities | 3,039.95 | 3,093.08 |
| Total equity and liabilities | 28,124.78 | 26,849.10 |
| Particulars | Year ended 31 March 2026 Audited | Year ended 31 March 2025 Audited |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net profit before tax | 1,483.65 | 2,078.37 |
| Adjustments for: Depreciation and amortisation expense | 455.03 | 395.45 |
| Fair value changes on financial instruments | – | (38.67) |
| Provision for expected credit loss on trade receivable | 167.37 | 74.01 |
| Provision on advance to suppliers | 7.29 | 20.00 |
| Loss on sale of property, plant and equipment (net) | 0.34 | 0.56 |
| Finance costs | 100.38 | 153.09 |
| Interest income | (1,007.33) | (973.11) |
| Gain on reassessment of right-of-use assets | (0.08) | (34.79) |
| Liability no longer required written back | (2.66) | (37.36) |
| Share of profit from investment in Limited Liability Partnership (LLP) | (50.06) | (85.89) |
| Rental income | (39.17) | (39.94) |
| Employee discount on issue of shares | – | 15.60 |
| Income tax refund receivable | – | (19.25) |
| Unrealised foreign exchange differences (net) | (2.68) | 0.27 |
| Operating profit before working capital changes | 1,112.08 | 1,508.34 |
| Adjustments for movement in working capital changes: Increase in inventories | (282.37) | (399.86) |
| (Increase)/ decrease in trade receivables | (281.42) | 202.56 |
| Decrease in other financial assets | 26.78 | 35.75 |
| Increase in other assets | (327.10) | (87.82) |
| (Decrease)/ increase in trade payables | (74.02) | 583.50 |
| Increase/ (decrease) in other financial liabilities | 57.43 | (400.59) |
| Increase in provisions | 63.43 | 17.95 |
| Increase/ (decrease) in other liabilities | 42.15 | (61.12) |
| Cash flow generated from operations | 336.96 | 1,398.71 |
| Less: taxes paid (net) | (358.43) | (488.69) |
| Net cash flow (used in)/ generated from operating activities (A) | (21.47) | 910.02 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment and intangible assets (including investment property, capital work-in-progress, capital advances and payable towards property, plant and equipment) | (1,220.72) | (956.18) |
| Proceeds from sale of property plant and equipment | 10.76 | 20.23 |
| Investment in subsidiaries | (0.03) | (2,270.90) |
| Investment in deposits having original maturity of more than 3 months (net) | (4,062.74) | (2,750.87) |
| Loan given to subsidiary companies / LLP | (4,993.21) | (16,556.01) |
| Loan repaid by subsidiary companies / LLP | 9,323.74 | 16,829.30 |
| Withdrawals from partnership firm | – | 82.96 |
| Interest received | 653.37 | 973.11 |
| Rent received | 39.17 | 39.94 |
| Net cash flow used in investing activities (B) | (249.66) | (4,588.43) |
| C. Cash flow from financing activities | ||
| Proceeds from issue of shares (net of share issue expenses) | – | 6,373.70 |
| Repayment of non-current borrowings | – | (218.75) |
| Proceeds from/ (repayment) of current borrowings (net) | 96.22 | (2,004.81) |
| Payment of principal components of lease liabilities | (27.32) | (243.29) |
| Payment of interest components of lease liabilities | (40.41) | (31.01) |
| Interest paid | (58.44) | (122.08) |
| Net cash flow (used in)/ generated from financing activities (C) | (29.95) | 3,753.76 |
| Net increase in cash and cash equivalents (A+B+C) | (301.08) | 75.35 |
| Cash and cash equivalents at the beginning of the year | 764.92 | 689.57 |
| Cash and cash equivalents at the end of the year | 463.84 | 764.92 |
| Particulars | Quarter ended 31 March 2026 | Quarter ended 31 December 2025 | Year ended 31 March 2026 |
|---|---|---|---|
| Impact of changes in labour code (refer note (a) below) | 14.24 | 38.08 | 52.32 |
| Retrospective wage revision/ variable dearness allowance (VDA) arrears (refer note (b) below) | 12.87 | – | 12.87 |
| Total | 27.11 | 38.08 | 65.19 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 12,794.08 | 12,286.86 |
| (b) Right-of-use assets | 1,688.50 | 1,614.91 |
| (c) Capital work-in-progress | 1,766.64 | 1,596.17 |
| (d) Goodwill | 20.63 | 20.63 |
| (e) Other intangible assets | 54.82 | 51.31 |
| (f) Intangible assets under development | 7.27 | 31.72 |
| (g) Financial assets: (i) Investments | 1.43 | 1.43 |
| (g) Financial assets: (ii) Other financial assets | 293.27 | 335.56 |
| (h) Non-current tax assets (net) | 179.51 | 123.08 |
| (i) Deferred tax assets | 1,708.88 | 2,080.65 |
| (j) Other non-current assets | 356.04 | 246.01 |
| Total non-current assets | 18,871.07 | 18,388.33 |
| (2) Current assets | ||
| (a) Inventories | 7,557.13 | 6,809.31 |
| (b) Financial assets: (i) Trade receivables | 7,965.64 | 7,702.96 |
| (b) Financial assets: (ii) Cash and cash equivalents | 3,860.05 | 1,011.91 |
| (b) Financial assets: (iii) Bank balances other than (ii) above | 12,945.93 | 4,752.60 |
| (b) Financial assets: (iv) Other financial assets | 295.71 | 481.28 |
| (c) Other current assets | 2,974.12 | 1,988.03 |
| Total current assets | 35,598.58 | 22,746.09 |
| Total assets | 54,469.65 | 41,134.42 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Equity |