Alivus Life Sciences Limited — Quarter and year ended 31st March, 2026
| Sr. No. | Particulars | Quarter ended 31 Mar’26 (Refer Note 7) | Quarter ended 31 Dec’25 Unaudited | Quarter ended 31 Mar’25 Audited | Year ended 31 Mar’26 Audited | Year ended 31 Mar’25 Audited |
|---|---|---|---|---|---|---|
| I | Income | |||||
| Revenue from Operations | 6,891.17 | 6,728.89 | 6,495.45 | 25,518.32 | 23,868.84 | |
| Other Income | 227.78 | 139.28 | 100.88 | 604.11 | 345.70 | |
| Total Income | 7,118.95 | 6,868.17 | 6,596.33 | 26,122.43 | 24,214.54 | |
| II | Expenses | |||||
| Cost of Materials Consumed | 2,287.07 | 2,763.62 | 2,804.54 | 10,630.05 | 10,535.02 | |
| Changes in Inventories of Finished Goods and Work-in-Progress | 421.39 | 0.56 | 21.42 | 35.63 | 273.50 | |
| Employee Benefits Expense | 781.22 | 663.70 | 667.22 | 2,724.69 | 2,516.96 | |
| Finance Costs | 13.09 | 14.94 | 12.60 | 53.72 | 24.14 | |
| Depreciation and Amortisation Expenses | 202.00 | 196.58 | 159.70 | 753.57 | 606.09 | |
| Other Expenses | 1,256.19 | 988.28 | 1,017.95 | 4,155.11 | 3,717.52 | |
| Total Expenses | 4,960.96 | 4,627.68 | 4,683.43 | 18,352.77 | 17,673.23 | |
| III | Profit Before Exceptional Items (I-II) | 2,157.99 | 2,240.49 | 1,912.90 | 7,769.66 | 6,541.31 |
| IV | Exceptional items (Refer Note 4) | |||||
| Statutory impact of New Labour Codes | – | 256.57 | – | 256.57 | – | |
| V | Profit Before Tax (III-IV) | 2,157.99 | 1,983.92 | 1,912.90 | 7,513.09 | 6,541.31 |
| VI | Tax Expenses | |||||
| Current Tax | 510.89 | 539.16 | 478.77 | 1,838.92 | 1,624.40 | |
| Deferred Tax | 20.49 | (57.85) | 15.45 | 29.34 | 60.64 | |
| Total Tax Expenses | 531.38 | 481.31 | 494.22 | 1,868.26 | 1,685.04 | |
| VII | Profit for the Period / Year (V-VI) | 1,626.61 | 1,502.61 | 1,418.68 | 5,644.83 | 4,856.27 |
| VIII | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (a) Re-measurement of the post-employment benefit obligation | 17.12 | (0.44) | (2.27) | 16.47 | (16.68) | |
| (b) Income tax relating to the above | (4.30) | 0.02 | 0.76 | (4.23) | 4.20 | |
| Total Other Comprehensive Income / (Loss), after tax | 12.82 | (0.42) | (1.51) | 12.24 | (12.48) | |
| IX | Total Comprehensive Income for the Period / Year (VII+VIII) | 1,639.43 | 1,502.19 | 1,417.17 | 5,657.07 | 4,843.79 |
| X | Earnings per equity share (Face Value of ₹ 2/- each) (Not Annualised except for the year ended 31st March) | |||||
| (a) Basic (in ₹) | 13.23 | 12.25 | 11.57 | 45.99 | 39.63 | |
| (b) Diluted (in ₹) | 13.22 | 12.22 | 11.55 | 45.90 | 39.52 | |
| XI | Paid up Equity Share Capital, Equity Shares of ₹ 2/- each | 245.47 | 245.36 | 245.07 | 245.47 | 245.07 |
| XII | Other Equity excluding Revaluation Reserve | – | – | – | 33,075.85 | 27,928.65 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Property, Plant and Equipment | 10,179.73 | 9,426.70 |
| Capital Work-in-Progress | 2,734.04 | 942.52 |
| Intangible Assets | 195.78 | 122.76 |
| Intangible Assets Under Development | 103.48 | 76.61 |
| Financial Assets | ||
| (i) Investments | 0.77 | 0.77 |
| (ii) Other Financial Assets | 67.16 | 63.74 |
| Income Tax Assets(Net) | – | 41.84 |
| Other Non-Current Assets | 54.41 | 88.01 |
| Total Non-Current Assets | 13,335.37 | 10,762.95 |
| Current Assets | ||
| Inventories | 6,919.32 | 6,739.46 |
| Financial Assets | ||
| (i) Trade Receivables | 10,729.64 | 9,697.41 |
| (ii) Cash and Cash Equivalents | 19.82 | 710.62 |
| (iii) Bank Balance other than Cash and Cash Equivalents | 1.50 | 1.74 |
| (iv) Investment in Mutual Funds | 7,803.79 | 4,776.15 |
| (v) Others Financial Assets | 322.92 | 398.65 |
| Other Current Assets | 696.61 | 1,027.55 |
| Total Current Assets | 26,493.60 | 23,351.58 |
| Total Assets | 39,828.97 | 34,114.53 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share Capital | 245.47 | 245.07 |
| Other Equity | 33,075.85 | 27,928.65 |
| Total Equity | 33,321.32 | 28,173.72 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| (i) Lease Liabilities | 487.94 | 509.58 |
| Provisions | 361.48 | 185.35 |
| Deferred Tax Liabilities (Net) | 577.88 | 544.29 |
| Total Non-Current Liabilities | 1,427.30 | 1,239.22 |
| Current Liabilities | ||
| Financial Liabilities | ||
| (i) Lease Liabilities | 79.77 | 56.48 |
| (ii) Trade Payables | ||
| (a) Total Outstanding dues of Micro & Small Enterprises | 93.80 | 134.05 |
| (b) Total Outstanding dues of Other than Micro & Small Enterprise | 3,629.87 | 3,770.59 |
| (iii) Other Financial Liabilities | 742.87 | 404.63 |
| Other Current Liabilities | 170.35 | 166.27 |
| Provisions | 299.11 | 169.57 |
| Income Tax Liabilities (Net) | 64.58 | – |
| Total Current Liabilities | 5,080.35 | 4,701.59 |
| Total Liabilities | 6,507.65 | 5,940.81 |
| Total Equity and Liabilities | 39,828.97 | 34,114.53 |
| Particulars | Year Ended 31st March 2026 | Year Ended 31st March 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | 7,513.09 | 6,541.31 |
| Adjustments for: | ||
| Loss / (Gain) on Sale / Discard of Property, Plant and Equipment (Net) | 5.40 | 18.21 |
| Depreciation and Amortization Expenses | 753.57 | 606.09 |
| Unrealized foreign exchange (gain) / loss (net) | (105.20) | 21.49 |
| Provision for Gratuity and Compensated Absence | 347.16 | 93.77 |
| Provision for Doubtful debts | – | 4.81 |
| Inventory write-off | 199.60 | – |
| Provision for Inventory | 295.00 | 315.00 |
| Fair value gain on financial instruments at FVTPL | (291.79) | (76.15) |
| Net gain in sale of current investment carried at FVTPL | (88.77) | – |
| Interest Income | (9.66) | (200.13) |
| Finance Costs | 53.72 | 24.14 |
| Operating Profit before Working Capital Changes | 8,672.12 | 7,348.54 |
| Adjustments for Working Capital changes: | ||
| (Increase) / Decrease in Trade Receivables | (887.54) | (2,047.89) |
| (Increase) / Decrease in Other Assets | 403.37 | 445.20 |
| (Increase) / Decrease in Inventories | (674.47) | (388.55) |
| Increase / (Decrease) in Trade and Other Payables | (126.77) | 187.46 |
| Cash Generated from Operations | 7,386.71 | 5,544.76 |
| Income Taxes Paid (Net of Refunds) | (1,732.58) | (1,629.52) |
| Net Cash Generated from Operating Activities | 5,654.13 | 3,915.24 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant and Equipment and Intangible Assets (including CWIP, creditors for capital goods and capital advances) | (3,070.55) | (1,661.87) |
| Proceeds from disposal of Property, Plant and Equipment and Intangible Assets | 6.47 | 6.29 |
| Investment in Fixed Deposit / Mutual Funds | (4,950.03) | (4,701.00) |
| Redemption of Mutual Funds | 2,302.92 | – |
| Interest Received | 9.66 | 200.13 |
| Net Cash used in Investing Activities | (5,701.53) | (6,156.45) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Dividend Paid | (613.41) | – |
| Proceeds from exercise of employee stock options | 103.94 | 6.69 |
| Interest Paid | (2.06) | (1.17) |
| Principal repayment of Lease Liabilities | (80.21) | (44.86) |
| Interest payment of Lease Liabilities | (51.66) | (22.97) |
| Net Cash used in Financing Activities | (643.40) | (62.31) |
| Net Increase / (Decrease) in Cash and Cash Equivalents | (690.80) | (2,303.52) |
| Opening Balance of Cash and Cash Equivalents | 710.62 | 3,014.14 |
| Closing Balance of Cash and Cash Equivalents* | 19.82 | 710.62 |