Integrated Filing — IndAS



General information about company
Scrip Code 539523
NSE Symbol ALKEM
MSEI Symbol NOTLISTED
ISIN INE540L01014
Name of company ALKEM 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 12-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 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 The Company is exclusively engaged in pharmaceutical business
Start date and time of board meeting 12-Aug-2025   11:00:00
End date and time of board meeting 12-Aug-2025   13:25:00
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
No defaults on loans and debt securities



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 23721700000
Other income 1165800000
Total income 24887500000
2 Expenses
(a) Cost of materials consumed 6153300000
(b) Purchases of stock-in-trade 835100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 79300000
(d) Employee benefit expense 4697400000
(e) Finance costs 127900000
(f) Depreciation, depletion and amortisation expense 588900000
(f) Other Expenses
1 Other expenses 5751800000 5751800000
Total other expenses 5751800000
Total expenses 18233700000
3 Total profit before exceptional items and tax 6653800000
4 Exceptional items 142900000
5 Total profit before tax 6796700000
6 Tax expense
7 Current tax 1093400000
8 Deferred tax -519300000
9 Total tax expenses 574100000
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 6222600000
12 Profit (loss) from discontinued operations before tax 521000000
13 Tax expense of discontinued operations 182000000
14 Net profit (loss) from discontinued operation after tax 339000000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 6561600000
17 Other comprehensive income net of taxes -21500000
18 Total Comprehensive Income for the period 6540100000
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 239100000
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 52.04
Diluted earnings (loss) per share from continuing operations 52.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 2.84
Diluted earnings (loss) per share from discontinued operations 2.84
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 54.88
Diluted earnings (loss) per share from continuing and discontinued operations 54.88
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) 1. The above standalone financial results are prepared in accordance with the lndian Accounting Standards prescribed under section 133 of the Companies Act, 2013 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI LODR Regulations 2015 n n2. The above standalone financial results of the Company were reviewed and recommended by the Audit Committee on 11 August 2025 and subsequently approved by the Board of Directors at its meeting held on 12 August 2025. The auditors have issued an unmodified review report on the financial results for the quarter ended 30 June 2025. n n3. The figures for the quarter ended 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevent financial year. n n4.The Board of Directors of the Company at their meeting held on 10 December 2024 have approved the transfer of Generic Business Undertaking to Alkem Wellness Limited, a wholly owned subsidiary of the Company as a going concern, on a slump sale basis. n nConsequently the proposed transfer of the Generic Business has been disclosed as discontinued operations in accordance with Ind AS 105 Non - current Assets Held for Sale and Discontinued Operations. The figures for the previous period have been restated to give effect to the presentation requirement of Ind AS 105 Non - current Assets Held for Sale and Discontinued Operations. n nThe Company is currently in process of executing the Business Transfer Agreement which is expected to be completed on 01 October 2025. n nKey financial information of Discontinued Operations is stated in the notes section of pdf file. n n5. The comparative financial information of the Company for the quarter ended 30 June 2024, prepared in accordance with Ind AS included in this statement have been reviewed by the predecessor auditor. The report of the predecessor auditor on the comparative financial information is dated 09 August 2024. These previously issued financial information have been adjusted to comply with Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations and included in this Statement as comparative financial information. The adjustments made to the previously issued financial information to comply with Ind AS have been reviewed by existing auditors, as applicable. n n6. During the previous year, the Company as part of its ongoing initiative of networking, strategy and optimisation of manufacturing facilities had identified divestment of its Indore facility. The said facility has been sold in the current quarter in accordance with the business transfer agreement entered with the buyer. The resulting gain amounting to Rs 142.9 million has been classified and disclosed as an Exceptional Item in the results for the quarter ended June 30, 2025. n n7. The Company has made the following acquisitions in wholly owned subsidiaries during the quarter ended 30 June 2025: na. 100% stake in Adroit Biomed Limited, on 23 April 2025 for a total consideration of Rs 1,400 Million subject to conditions in the agreement. n nb. 100% stake in Bombay Ortho Industries Private Limited, on 16 April 2025 through its wholly owned subsidiary Alkem Medtech Private Limited for a total consideration of Rs 1,470 Million subject to conditions in the agreement. n nThe said acquisitions do not have any material impact on the results for the quarter ended 30 June 2025. n n8. The Company operates in one reportable business segment i.e. Pharmaceuticals, accordingly no separate disclosure of segment information has been made.



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
1 In respect of continuing operations: -31400000 -31400000
2 In respect of discontinued operations: -1700000 -1700000
Total Amount of items that will not be reclassified to profit and loss -33100000
2 Income tax relating to items that will not be reclassified to profit or loss -11600000
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 -21500000