Integrated Filing — IndAS



General information about company
Scrip Code 524372
NSE Symbol ORCHPHARMA
MSEI Symbol NOTLISTED
ISIN INE191A01027
Name of company Orchid Pharma 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 05-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 12-Aug-2025   12:00:00
End date and time of board meeting 12-Aug-2025   15:30:00
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 1729288000
Other income 114476000
Total income 1843764000
2 Expenses
(a) Cost of materials consumed 1101574000
(b) Purchases of stock-in-trade 7879000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -120799000
(d) Employee benefit expense 216129000
(e) Finance costs 32575000
(f) Depreciation, depletion and amortisation expense 86541000
(f) Other Expenses
1 Other expenses 382753000 382753000
Total other expenses 382753000
Total expenses 1706652000
3 Total profit before exceptional items and tax 137112000
4 Exceptional items 0
5 Total profit before tax 137112000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 137112000
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 11994000
16 Total profit (loss) for period 149106000
17 Other comprehensive income net of taxes -1548000
18 Total Comprehensive Income for the period 147558000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 0
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 507191000
Face value of equity share capital 10
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 2.94
Diluted earnings (loss) per share from continuing operations 2.94
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 2.94
Diluted earnings (loss) per share from continuing and discontinued operations 2.94
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 results for the quarter and year ended June 30 , 2025 as reviewed and recommended by the Audit committee of the Board, has been approved by the Board of Directors at its meeting held on August 12, 2025. The statutory auditors of the company have expressed an unmodified opinion on the audited Standalone results and a modified opinion on the audit of the Consolidated results. n2.The Statement has been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act, 2013, read with the Companies Indian Accounting Standards Rules, 2015, as amended from time to time and other recognized accounting practices and policies generally accepted in India, to the extent applicable. n3. 99,02,705 fully paid up Equity Shares of face value INR10 each of the Company was allotted on 27th June 2023 by way of Qualified Institutional Placement ,QIP, whereby proceeds of Rs.39180 Lakhs ,Net of Share issue expenses, was raised. nAs on June 30, 2025, the entire net Proceeds of Rs.39180 Lakhs was received by the Company under the QIP and the Statement of Net funds raised and its utilisation is furnished below : n Statement of QIP Net Funds raised and utilisation nParticulars Amount as stated in Total amount utilised Balance amount as on Remarks n the Offer Document upto June 30, 2025 on June 30, 2025 kept n Rs. In Lakhst Rs. In Lakhs in Fixed Deposits Rs.in lakhs n1. Investment in OBPL, nsubsidiary, for setting up nJammu Manufacturing Facilityt 9000 6461t 2539t n2. Repayment/prepayment, in nfull or in part, of certain noutstanding borrowings navailed by the companyt 14100t 14100t -t n3. Funding capital expenditure n requirements for setting up a n new block at the API facility n of the Company in Alathur, nTamil Nadut 9982 36t 9946 n4. General corporate purposes 6098t 6372t 0t nTotalt 39180 26969t 12485 n nAs per the QIP offer Document the amount allocated for General Corporate Purpose, GCP, was Rs. 6098 Lakh which was based on the proposed net proceeds after issue expenses being Rs.39180 Lakh. However, net proceeds transferred to Monitoring Account was Rs. 39454 Lakh as against the proposed net Proceeds of Rs. 39180 Lakh, therefore the Surplus amount of Rs. 274 Lakh has been included in the GCP balance as on June 30, 2025. n Balance amount excludes the interest earned on the unutilized QIP funds kept in fixed deposits. n n4. The operations of the Company falls under a single operating segment i.e., Pharmaceuticals in accordance with Ind AS 108, Operating Segments, and hence no reporting as per Ind AS 108 is applicable. n5. The figures for the quarters ended 31 March, 2025 represents the balancing figures between audited results for the year ended March 31, 2025 and the published year to date figures up to the third quarter of the relevant year. n6. The Company has submitted a petition with the Honourable National Company Law Tribunal, Chennai bench, for amalgamation of its Holding Company Dhanuka Laboratories Limited, the Amalgamating Company, with the nCompany in compliance with Section 230 to 232 and other relevant provisions of the Companies Act 2013 . The scheme of amalgamation had been approved by the Board of Directors of the respective Companies. Further, nin compliance with the SEBI Listing Regulations and Master Circulars issued thereon, the Company has obtained Observation Letter from the BSE Limited and National Stock Exchange of India Limited, stock exchanges, ngiving No objection to the said amalgamation. nThe Honourable NCLT vide its order dated 29th April, 2025 , inter alia, issuing directions for convening meetings of equity shareholders of the Company and unsecured creditors of both Companies and dispensed with the meetings of equity shareholders of the Amalgamating Company and secured creditors of both the Companies, considering their respective consents to the Scheme already submitted before the Honourable NCLT. Subsequently, the requisite approvals of the concerned shareholders and creditors, as directed, have duly been secured. Further the companies submitted the joint company petition seeking approval on the scheme of Amalgamation, pursuant to which the Honourable NCLT admitted the petion for its consideration and sanction. n n7. Figures of the previous period have been regroupted or reclassified or restated wherever considered necessary.



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 Items that will not be reclassified to Profit and loss -1548000 -1548000
Total Amount of items that will not be reclassified to profit and loss -1548000
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 -1548000