Integrated Filing — IndAS



General information about company
Scrip Code 524742
NSE Symbol CAPLIPOINT
MSEI Symbol NOTLISTED
ISIN INE475E01026
Name of company CAPLIN POINT LABORATORIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Pharmaceutical Formualtions
Start date and time of board meeting 07-Aug-2025   11:10:00
End date and time of board meeting 07-Aug-2025   12:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Default on loans and debt securities is not applicable.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1825700000
Other income 320300000
Total income 2146000000
2 Expenses
(a) Cost of materials consumed 386200000
(b) Purchases of stock-in-trade 131800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 62700000
(d) Employee benefit expense 96300000
(e) Finance costs 400000
(f) Depreciation, depletion and amortisation expense 61400000
(f) Other Expenses
1 Other Expenses 282600000 282600000
Total other expenses 282600000
Total expenses 1021400000
3 Total profit before exceptional items and tax 1124600000
4 Exceptional items 0
5 Total profit before tax 1124600000
6 Tax expense
7 Current tax 269100000
8 Deferred tax -3400000
9 Total tax expenses 265700000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 858900000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 858900000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 858900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 152000000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.3
Diluted earnings (loss) per share from continuing operations 11.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.3
Diluted earnings (loss) per share from continuing and discontinued operations 11.26
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Standalone Notes: n1)tThe above Unaudited Standalone financial Results for the Quarter ended June 30, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 7, 2025. The Statutory Auditors have carried out a limited review on the unaudited standalone financial results and issued unmodified report thereon.t n n2)tThe Unaudited Standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder (Ind AS) and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended).t n n3)tThe Company is engaged in the sole activity of carrying on the business of Pharmaceutical Formulations and therefore has only one reportable segment in accordance with Ind AS 108 Operating Segments. Hence no separate segment reporting is applicable to the Company. n n4)tOther Income and Profit Before Tax includes: n nDividend from wholly owned subsidiary Caplin Point Far East Limited, nQuarter ended 30.06.2025 - Rs. 8.12 Crores nQuarter ended 31.03.2025 - Rs. 15.14 Crores nQuarter ended 30.06.2024 - Nil nYear ended 31.03.2025 - Rs. 35.53 Crores n n n5)tDuring the quarter ended June 30, 2025 and March 31, 2025 the Company had allotted NIL equity shares of Rs. 2/- each under the Employees Stock Option Schemes and the total number of equity shares of the Company stands at 7,60,11,696 as at June 30, 2025. The Company had allotted 68,550 equity shares during the quarter ended June 30, 2024. n n6)tThe Board of Directors at their meeting held on 15th May, 2025 declared an interim dividend of Rs. 3.00 (Rs. Three Only) per equity share (150 percent) for the financial year 2024-25 and was paid to the shareholders on 9th June 2025. The Board of Directors at their meeting held today have recommended a final dividend of Rs. 3 per equity share (150 percent) for the financial year 2024-25 which is subject to approval of the Shareholders in the ensuing Annual General Meeting of the Company. The total dividend for the financial year 2024-25 including the final dividend (subject to the approval of the Shareholders at the ensuing Annual General Meeting) will be Rs. 6 per equity share (300 percent) of the face value of Rs. 2 each. n n n7)tPrevious periods figures have been regrouped / reclassified to be in conformity with current periods classification / disclosure, wherever necessary.tttt n ntttttt n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0