Tatva Chintan Pharma Chem Limited — quarter and year ended 31 March 2026
| Sr. No. | Particulars | Quarter ended 31.03.2026 (Unaudited) | 31.12.2025 (Unaudited) | 31.03.2025 (Unaudited) | Year ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| Income | ||||||
| 1 | Revenue from operations | 1,341.44 | 1,313.34 | 1,078.64 | 5,058.58 | 3,827.14 |
| 2 | Other income | (3.48) | 17.34 | 7.22 | 35.49 | 23.15 |
| 3 | Total income (1+2) | 1,337.96 | 1,330.68 | 1,085.86 | 5,094.07 | 3,850.29 |
| Expenses | ||||||
| Cost of materials consumed | 672.61 | 696.13 | 479.16 | 2,627.50 | 1,737.64 | |
| Purchases of stock-in-trade | 22.43 | 17.24 | 7.75 | 64.94 | 29.80 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (133.18) | (161.92) | 89.94 | (447.05) | 221.97 | |
| Employee benefits expense | 170.74 | 168.24 | 140.48 | 629.32 | 529.16 | |
| Finance costs | 14.38 | 4.93 | 3.88 | 28.51 | 12.90 | |
| Depreciation and amortisation expenses | 97.55 | 90.68 | 72.58 | 368.47 | 276.59 | |
| Other expenses | 327.56 | 338.80 | 271.80 | 1,252.29 | 966.44 | |
| 4 | Total expenses | 1,172.09 | 1,154.10 | 1,065.59 | 4,523.98 | 3,774.50 |
| 5 | Profit/(loss) before exceptional items and tax (3-4) | 165.87 | 176.58 | 20.27 | 570.09 | 75.79 |
| 6 | Exceptional items | – | – | – | – | – |
| 7 | Profit/(loss) before tax (5-6) | 165.87 | 176.58 | 20.27 | 570.09 | 75.79 |
| Tax expenses/(benefits) | ||||||
| Current tax | 30.14 | 46.12 | 6.70 | 119.68 | 15.47 | |
| Deferred tax | 32.52 | (21.19) | 3.27 | 29.87 | 3.19 | |
| 8 | Total tax expenses/(benefits) | 62.66 | 24.93 | 9.97 | 149.55 | 18.66 |
| 9 | Profit for the period/year (7-8) | 103.21 | 151.65 | 10.30 | 420.54 | 57.13 |
| Other comprehensive income/(expense) | ||||||
| Items that will not be reclassified to profit or loss | 2.01 | 2.40 | (0.80) | 2.45 | (3.06) | |
| Income tax relating to items that will not be reclassified to profit or loss | (0.58) | (0.70) | 0.23 | (0.71) | 0.89 | |
| Items that will be reclassified to profit or loss | 12.59 | 3.13 | 1.98 | 30.46 | 9.24 | |
| Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| 10 | Other comprehensive income/(expense) for the period/year, net of tax | 14.02 | 4.83 | 1.41 | 32.20 | 7.07 |
| 11 | Total comprehensive income for the period/year (9+10) | 117.23 | 156.48 | 11.71 | 452.74 | 64.20 |
| 12 | Profit for the period/year attributable to: | |||||
| – Owners of the parent | 103.21 | 151.65 | 10.30 | 420.54 | 57.13 | |
| – Non controlling interests | – | – | – | – | – | |
| 103.21 | 151.65 | 10.30 | 420.54 | 57.13 | ||
| 13 | Other comprehensive income/(expense) for the period/year attributable to: | |||||
| – Owners of the parent | 14.02 | 4.83 | 1.41 | 32.20 | 7.07 | |
| – Non controlling interests | – | – | – | – | – | |
| 14.02 | 4.83 | 1.41 | 32.20 | 7.07 | ||
| 14 | Total comprehensive income for the period/year attributable to: | |||||
| – Owners of the parent | 117.23 | 156.48 | 11.71 | 452.74 | 64.20 | |
| – Non controlling interests | – | – | – | – | – | |
| 117.23 | 156.48 | 11.71 | 452.74 | 64.20 | ||
| 15 | Earnings per share (Face value of Rs 10/- each) (not annualised) | |||||
| – Basic | 4.41 | 6.49 | 0.44 | 17.98 | 2.44 | |
| – Diluted | 4.41 | 6.49 | 0.44 | 17.98 | 2.44 | |
| 16 | Paid – up equity share capital (Face value of Rs 10/- each) | 233.92 | 233.92 | 233.92 | 233.92 | 233.92 |
| 17 | Other equity excluding revaluation reserve | – | – | – | 7,583.67 | 7,154.32 |
| Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 5,741.83 | 4,959.96 |
| Right-of-use assets | 299.64 | 295.56 |
| Capital work-in-progress | 233.48 | 215.35 |
| Other intangible assets | 52.56 | 31.24 |
| Intangible assets under development | 15.70 | 27.75 |
| Financial assets | ||
| i) Investments | 40.00 | – |
| ii) Other financial assets | 49.52 | 42.82 |
| Deferred tax assets (net) | 95.67 | 126.24 |
| Other non-current assets | 13.42 | 11.12 |
| Total non-current assets | 6,541.82 | 5,710.04 |
| Current assets | ||
| Inventories | 1,960.74 | 1,339.54 |
| Financial assets | ||
| i) Trade receivables | 1,190.31 | 895.49 |
| ii) Cash and cash equivalents | 57.64 | 113.74 |
| iii) Bank balances other than cash and cash equivalents | 30.27 | 27.22 |
| iv) Loans | 2.65 | 2.37 |
| v) Other financial assets | 3.55 | 11.01 |
| Current tax assets (net) | 10.53 | 69.70 |
| Other current assets | 239.43 | 193.38 |
| Total current assets | 3,495.12 | 2,652.45 |
| Total assets | 10,036.94 | 8,362.49 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 233.92 | 233.92 |
| Other equity | 7,583.67 | 7,154.32 |
| Equity attributable to owners | 7,817.59 | 7,388.24 |
| Non-controlling interests | – | – |
| Total equity | 7,817.59 | 7,388.24 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| i) Borrowings | 50.10 | – |
| Employee benefit obligations | 25.89 | 13.98 |
| Other non-current liabilities | 12.01 | – |
| Total non-current liabilities | 88.00 | 13.98 |
| Current liabilities | ||
| Financial liabilities | ||
| i) Borrowings | 1,153.63 | 363.88 |
| ii) Trade payables | ||
| (a) total outstanding dues of micro enterprises and small enterprises | 174.77 | 108.21 |
| (b) total outstanding dues of creditors other than above | 407.69 | 218.68 |
| iii) Other financial liabilities | 126.75 | 54.69 |
| Other current liabilities | 259.79 | 190.41 |
| Provisions | 5.55 | 4.24 |
| Current tax liabilities (net) | 3.17 | 20.16 |
| Total current liabilities | 2,131.35 | 960.27 |
| Total equity and liabilities | 10,036.94 | 8,362.49 |
| Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|
| A. Cash flows from operating activities: | ||
| Profit before tax (i) | 570.09 | 75.79 |
| Finance costs | 28.51 | 12.90 |
| Depreciation and amortisation expenses | 368.47 | 276.59 |
| Unrealised foreign exchange loss/(gain) (net) | 20.25 | (0.24) |
| Interest income | (7.13) | (4.87) |
| Net gain on sale of current investments | (0.06) | (0.75) |
| Other non-cash items | 30.80 | 9.47 |
| Total adjustments to reconcile profit (ii) | 440.84 | 293.10 |
| Operating profit before working capital changes (iii) = (i) + (ii) | 1,010.93 | 368.89 |
| Changes in working capital: | ||
| (Increase)/decrease in inventories | (621.20) | 188.11 |
| (Increase)/decrease in trade receivables | (215.03) | (221.83) |
| Decrease/(increase) in other non-current financial assets | (2.95) | (0.22) |
| Decrease/(increase) in other current financial assets | 6.33 | 0.63 |
| Decrease/(increase) in other non-current assets | (2.30) | (2.80) |
| Decrease/(increase) in other current assets | (35.11) | 8.48 |
| Increase/(decrease) in trade payables | 196.95 | (131.04) |
| (Decrease)/increase in other current financial liabilities | (2.72) | (0.24) |
| (Decrease)/increase in other current liabilities | 43.57 | 81.48 |
| (Decrease)/increase in non-current provisions | 11.90 | 0.64 |
| (Decrease)/increase in current provisions | 1.31 | 0.62 |
| Total changes in working capital (iv) | (619.25) | (76.17) |
| Cash generated from operating activities (v) = (iii) + (iv) | 391.68 | 292.72 |
| Less: Taxes paid (Net of refund) (vi) | (76.79) | (44.98) |
| Net cash generated from operating activities (A) = (v) + (vi) | 314.89 | 247.74 |
| B. Cash flows from investing activities: | ||
| Purchase of property, plant and equipment (including right-of-use assets, capital work-in-progress, other intangible assets and intangible assets under development.) | (1,137.74) | (762.72) |
| Government grant received for capital asset | 14.20 | – |
| Proceeds from sale of property, plant and equipment | 3.58 | 1.39 |
| (Increase)/decrease in deposits with banks | (6.80) | 2.65 |
| Purchase of Investment (Non current) | (40.00) | – |
| Purchase of current investment | (40.00) | – |
| Proceeds from sale of current investments | 40.06 | 101.27 |
| Interest income | 8.28 | 3.57 |
| Cash (used in) investing activities (B) | (1,158.42) | (653.84) |
| Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|
| C. Cash flows from financing activities: | ||
| Dividend paid | (23.39) | (46.78) |
| Proceeds from long-term borrowings | 60.40 | – |
| Repayment of long-term borrowings | (6.38) | (32.19) |
| Net proceeds from short-term borrowings | 785.84 | 257.49 |
| Decrease / (increase) in loans to employees | (0.28) | 0.04 |
| Interest paid | (26.87) | (12.63) |
| Cash generated from financing activities (C) | 789.32 | 165.93 |
| Net decrease in cash and cash equivalents D = (A+B+C) | (54.21) | (240.17) |
| Cash and cash equivalents at the beginning of the year (E) | 113.74 | 353.04 |
| Effect of exchange rate changes on cash and cash equivalents (F) | (1.89) | 0.87 |
| Cash and cash equivalents at the end of the year (D+E+F) | 57.64 | 113.74 |
| Particulars | 31.03.2026 | 31.03.2025 |
|---|---|---|
| Cash on hand | 0.82 | 0.82 |
| – in current accounts | 8.02 | 7.84 |
| – in current accounts (foreign currency) | 42.26 | 20.15 |
| – in cash credit accounts (surplus) | 0.01 | 0.01 |
| – in EEFC current accounts | 1.61 | 80.35 |
| – in deposits with original maturity of less than 3 months | 4.92 | 4.57 |
| Balance as per statement of cash flows | 57.64 | 113.74 |
| Sr. No. | Particulars | Quarter ended 31.03.2026 (Unaudited) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Unaudited) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 1,326.65 | 1,385.88 | 1,076.48 | 4,962.96 | 3,664.15 |
| 2 | Other income | (3.69) | 17.34 | 12.95 | 35.28 | 35.61 |
| 3 | Total income (1+2) | 1,322.96 | 1,403.22 | 1,089.43 | 4,998.24 | 3,699.76 |
| Cost of materials consumed | 672.60 | 696.13 | 479.16 | 2,627.49 | 1,737.64 | |
| Purchases of stock-in-trade |