Integrated Filing — IndAS



General information about company
Scrip Code 544222
NSE Symbol AKUMS
MSEI Symbol NOTLISTED
ISIN INE09XN01023
Name of company AKUMS DRUGS AND PHARMACEUTICALS 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 Multi segment
Description of single segment
Start date and time of board meeting 08-Aug-2025   14:00:00
End date and time of board meeting 08-Aug-2025   15:50:00
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 10240320000
Other income 267310000
Total income 10507630000
2 Expenses
(a) Cost of materials consumed 5478960000
(b) Purchases of stock-in-trade 210790000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 129410000
(d) Employee benefit expense 1761430000
(e) Finance costs 231350000
(f) Depreciation, depletion and amortisation expense 369200000
(f) Other Expenses
1 Other Expenses 1370030000 1370030000
Total other expenses 1370030000
Total expenses 9551170000
3 Total profit before exceptional items and tax 956460000
4 Exceptional items 0
5 Total profit before tax 956460000
6 Tax expense
7 Current tax 244400000
8 Deferred tax 65210000
9 Total tax expenses 309610000
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 646850000
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 646850000
17 Other comprehensive income net of taxes 17400000
18 Total Comprehensive Income for the period 664250000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 634750000
Total profit or loss, attributable to non-controlling interests 12100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 652380000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 11870000
21 Details of equity share capital
Paid-up equity share capital 306210000
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 4.15
Diluted earnings (loss) per share from continuing operations 4.15
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 4.15
Diluted earnings (loss) per share from continuing and discontinued operations 4.15
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 CDMO 8133360000 8133360000
2 API 450330000 450330000
3 Domestic Branded Formulations 1074660000 1074660000
4 International Branded Formulations 350640000 350640000
5 Trade Generics 231330000 231330000
6 Inter-segment eliminations 0 0
Total Segment Revenue 10240320000
Less: Inter segment revenue
Revenue from operations 10240320000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CDMO 865090000 865090000
2 API -106510000 -106510000
3 Domestic Branded Formulations 153340000 153340000
4 International Branded Formulations 76420000 76420000
5 Trade Generics -58650000 -58650000
6 Inter-segment eliminations 0 0
Total Profit before tax 929690000
i. Finance cost 214720000 214720000
ii. Other Unallocable Expenditure net off Unallocable income -241490000 -241490000
Profit before tax 956460000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CDMO 26581790000 26581790000
2 API 4252680000 4252680000
3 Domestic Branded Formulations 753580000 753580000
4 International Branded Formulations 867500000 867500000
5 Trade Generics 621600000 621600000
6 Inter-segment eliminations -861380000 -861380000
Total Segment Asset 32215770000 32215770000
Un-allocable Assets 17438820000 17438820000
Net Segment Asset 49654590000 49654590000
4 Segment Liabilities
Segment Liabilities
1 CDMO 15938450000 15938450000
2 API 316710000 316710000
3 Domestic Branded Formulations 1208310000 1208310000
4 International Branded Formulations 487340000 487340000
5 Trade Generics 429400000 429400000
6 Inter-segment eliminations -861380000 -861380000
Total Segment Liabilities 17518830000 17518830000
Un-allocable Liabilities 835400000 835400000
Net Segment Liabilities 18354230000 18354230000
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 -22970000
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 5570000
5 Total Other comprehensive income 17400000