Integrated Filing — IndAS



General information about company
Scrip Code 543960
NSE Symbol CONCORDBIO
MSEI Symbol NA
ISIN INE338H01029
Name of company Concord Biotech 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 08-Aug-2025   15:00:00
End date and time of board meeting 08-Aug-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 2039876000
Other income 136776000
Total income 2176652000
2 Expenses
(a) Cost of materials consumed 599099000
(b) Purchases of stock-in-trade 128463000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -276510000
(d) Employee benefit expense 378974000
(e) Finance costs 586000
(f) Depreciation, depletion and amortisation expense 177763000
(f) Other Expenses
1 Power and Fuel 294750000 294750000
2 Other Expenses 301132000 301132000
Total other expenses 595882000
Total expenses 1604257000
3 Total profit before exceptional items and tax 572395000
4 Exceptional items 0
5 Total profit before tax 572395000
6 Tax expense
7 Current tax 140785000
8 Deferred tax 5955000
9 Total tax expenses 146740000
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 425655000
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 14923000
16 Total profit (loss) for period 440578000
17 Other comprehensive income net of taxes -28188000
18 Total Comprehensive Income for the period 412390000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 440578000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 412390000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 104616000
Face value of equity share capital 1
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 4.21
Diluted earnings (loss) per share from continuing operations 4.21
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 4.21
Diluted earnings (loss) per share from continuing and discontinued operations 4.21
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) Notes to the statement of unaudited consolidated financial results for the quarter ended June 30 2025 n n1. The above consolidated financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on August 8 2025.The Statutory Auditors of the company have carried out a limited review of the said results. n n2. The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures with respect to the full financial year and the published unaudited year to date figures upto the third quarter ended December 31 2024 which were subjected to limited review. n n3.The Company is engaged in the business of manufacturing and trading in pharmaceutical products. The entire business is considered as a single operating segment in terms of Indian Accounting Standard Ind AS 108 Operating Segment. n n4.The above consolidated financial results has been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read together with Companies Indian Accounting Standards Rules 2015 and in accordance with the guidelines issued by the Securities and Exchange Board of India SEBI. n n5. Subsequent to the quarter ended 30 June 2025, the Company has made an equity investment of USD 1,500 in Stellon Biotech Inc., USA. This investment represents the subscription of 15 million equity shares at a price of USD 0.0001 per share, resulting into 75 percent ownership stake in Stellon Biotech Inc. This transaction has no impact on the results for the quarter ended 30 June 2025.



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)
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/ (loss) on defined benefit plans -3207000 -3207000
2 Income tax relating to re-measurement gain/ (loss) on defined benefit plans 807000 807000
3 Fair value changes on equity investments through OCI -34461000 -34461000
4 Income tax relating to fair value changes on equity investments through OCI 8673000 8673000
Total Amount of items that will not be reclassified to profit and loss -28188000
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 -28188000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 B S R & Co. LLP Yes 31-Jul-2028