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 Consolidated
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 Geographical
Description of single segment
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



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 Consolidated
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 5102200000
Other income 231400000
Total income 5333600000
2 Expenses
(a) Cost of materials consumed 735100000
(b) Purchases of stock-in-trade 1135000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 82300000
(d) Employee benefit expense 431600000
(e) Finance costs 1800000
(f) Depreciation, depletion and amortisation expense 162900000
(f) Other Expenses
1 Other Expenses 940600000 940600000
Total other expenses 940600000
Total expenses 3489300000
3 Total profit before exceptional items and tax 1844300000
4 Exceptional items 0
5 Total profit before tax 1844300000
6 Tax expense
7 Current tax 331000000
8 Deferred tax 6000000
9 Total tax expenses 337000000
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 1507300000
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 300000
16 Total profit (loss) for period 1507600000
17 Other comprehensive income net of taxes 3600000
18 Total Comprehensive Income for the period 1511200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1528000000
Total profit or loss, attributable to non-controlling interests -20400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1531600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -20400000
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 20.1
Diluted earnings (loss) per share from continuing operations 20.03
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 20.1
Diluted earnings (loss) per share from continuing and discontinued operations 20.03
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) Consolidated Notes: n1)tThe above Unaudited Consolidated financial Results for the Quarter ended June 30, 2025 were 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 Consolidated 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). n n3)tThe Group has identified two geographical segments as its reportable segments in accordance with Ind AS 108 – Operating Segments. Segment 1: Rest of the World. Segment 2: United States of America (USA) Accordingly, segment reporting has been presented along with the Consolidated results. n n4)tAs regards the pending Insurance claim, the matter is currently pending before legal forum which will be dealt with appropriately upon reaching the finality. Accordingly, CSL will continue to recognize the insurance claim as recoverable. 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)tDuring the quarter ended June 30, 2025 the Companys wholly owned Subsidiary Caplin Point Far East Limited, Hong Kong has acquired 100 percent shares of Neo Ethicals Chile SpA with effect from 1st April, 2025 and Triwin Pharma S.A DE C.V (Mexico) with effect from 3rd June, 2025. The results of both these Step down subsidiaries have been Consolidated in the current quarter results. n n7)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. n nThe 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 n8)tPrevious periods figures have been regrouped/reclassified to be in conformity with current period's classification/ disclosure, wherever necessary.tttt 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Rest of the World 4035300000 4035300000
2 USA 1066900000 1066900000
3 Unallocated 231400000 231400000
Total Segment Revenue 5333600000
Less: Inter segment revenue 0 0
Revenue from operations 5333600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Rest of the World 1514600000 1514600000
2 USA 98600000 98600000
3 Unallocated 231400000 231400000
Total Profit before tax 1844600000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 1844600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Rest of the World 14888000000 14888000000
2 USA 5871900000 5871900000
3 Unallocated 12369900000 12369900000
Total Segment Asset 33129800000 33129800000
Un-allocable Assets 0 0
Net Segment Asset 33129800000 33129800000
4 Segment Liabilities
Segment Liabilities
1 Rest of the World 2493100000 2493100000
2 USA 503400000 503400000
3 Unallocated 0 0
Total Segment Liabilities 2996500000 2996500000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2996500000 2996500000
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 Consolidated
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
1 Exchange difference in translating the financial statements of foreign operations 3600000 3600000
Total Amount of items that will be reclassified to profit and loss 3600000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 3600000