Integrated Filing — IndAS



General information about company

Scrip Code 524348
NSE Symbol AARTIDRUGS
MSEI Symbol NOTLISTED
ISIN INE767A01016
Name of company AARTI DRUGS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 07-11-2025   12:00:00
End date and time of board meeting 07-11-2025   14:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 65,279.00 1,24,330.00
Other income 9.00 40.00
Total income 65,288.00 1,24,370.00
2 Expenses
(a) Cost of materials consumed 38,506.00 74,231.00
(b) Purchases of stock-in-trade 3,064.00 5,926.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (741.00) (1,989.00)
(d) Employee benefit expense 3,307.00 6,387.00
(e) Finance costs 770.00 1,627.00
(f) Depreciation, depletion and amortisation expense 1,626.00 3,098.00
(f) Other Expenses
1 Other Expenses 12,715.00 23,938.00
Total other expenses 12,715.00 23,938.00
Total expenses 59,247.00 1,13,218.00
3 Total profit before exceptional items and tax 6,041.00 11,152.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,041.00 11,152.00
6 Tax expense
7 Current tax 1,362.00 908.00
8 Deferred tax 163.00 331.00
9 Total tax expenses 1,525.00 1,239.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 4,516.00 9,913.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 4,516.00 9,913.00
17 Other comprehensive income net of taxes 0.00 11.00
18 Total Comprehensive Income for the period 4,516.00 9,924.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,528.00 9,919.00
Total profit or loss, attributable to non-controlling interests (11.91) (5.68)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,528.00 9,929.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (11.91) (5.11)
21 Details of equity share capital
Paid-up equity share capital 9,127.00 9,127.00
Face value of equity share capital 10 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 4.95 10.86
Diluted earnings (loss) per share from continuing operations 4.95 10.86
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.95 10.86
Diluted earnings (loss) per share from continuing and discontinued operations 4.95 10.86
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 & Period ended 30th September, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 7th November, 2025. 2. As on September 30, 2025 the Company, has 3 (three) subsidiaries, namely, Pinnacle Life Science Private Limited, Aarti Speciality Chemicals Limited, Pinnacle Chile SpA and 1 (one) step down subsidiary, namely Pharma Go SpA. 3. During the chlorosulfonation process at the PTSCL section of the T-150 unit, an incident of HCl gas leakage occurred on September 8, 2025. Pursuant to MPCB directions, the Company has voluntarily suspended the said process as a precautionary measure. The incident has no material or financial impact, and other manufacturing operations at the T-150 unit continue as normal. 4. The company has completed the buyback of 6,65,000 equity shares of face value of Rs.10/- representing up to 0.72% of the total number of Equity Shares of the Company at a price of Rs. 900/- per Equity Share (including premium of Rs. 890/- per Equity Share) payable in cash for an aggregate amount of up to Rs. 59,85,00,000/- (excluding filing fees payable to the SEBI, advisors’ fees, stock exchanges fee for usage of their platform for Buyback, transaction costs viz. brokerage, applicable taxes inter alia including Buyback tax, securities transaction tax, GST, stamp duty, public announcement publication expenses, printing and dispatch expenses and other incidental and related expenses etc.)(“Buyback Size”) on September 24, 2024. Post buyback Paid up Share Capital of the Company reduced to Rs. 91,27,00,000 divided into 9,12,70,000 Equity Shares of Rs.10/- each. 5. Company has only one business segment i.e. pharmaceuticals. 6. The Company’s new manufacturing plant at Sayakha, Gujarat has commenced commercial production/operations w.e.f. September 4, 2025. 7. Figures for the previous Quarter have been regrouped or rearranged wherever necessary. 8. The aforesaid Audited Financial Results will be uploaded on the Company's website www.aartidrugs.co.in and will also be available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors. FOR AARTI DRUGS LIMITED Sd/- Prakash M. Patil DIN: 00005618 (Chairman, Managing Director & CEO) Place: Mumbai Date: 7th November 2025



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,06,626.00
Capital work-in-progress 17,914.00
Investment property
Goodwill 0.00
Other intangible assets 991.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2,254.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 2,200.00
Total non-current financial assets 4,454.00
Deferred tax assets (net)
Other non-current assets
Total non-current assets 1,29,985.00
2 Current assets
Inventories 47,004.00
Current financial asset
Current investments 0.00
Trade receivables, current 71,960.00
Cash and cash equivalents 665.00
Bank balance other than cash and cash equivalents 292.00
Loans, current 46.00
Other current financial assets 1,497.00
Total current financial assets 74,460.00
Current tax assets (net) 75.00
Other current assets 9,703.00
Total current assets 1,31,242.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,61,227.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9,127.00
Other equity 1,37,703.00
Total equity attributable to owners of parent 1,46,830.00
Non controlling interest 29.00
Total equity 1,46,859.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27,356.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 140.00
Total non-current financial liabilities 27,496.00
Provisions, non-current 433.00
Deferred tax liabilities (net) 8,154.00
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 36,083.00
Current liabilities
Current financial liabilities
Borrowings, current 29,761.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 735.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36,945.00
Total Trade payable 37,680.00
Other current financial liabilities 2,388.00
Total current financial liabilities 69,829.00
Other current liabilities 8,000.00
Provisions, current 456.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 78,285.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,14,368.00
Total equity and liabilites 2,61,227.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) FOR AARTI DRUGS LIMITED Sd/- Prakash M. Patil (Chairman, Managing Director&CEO) DIN: 00005618 Place: Mumbai Date: 7th November 2025



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Foreign currency translation reserve 0.00 11.00
Total Amount of items that will not be reclassified to profit and loss 0.00 11.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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
5 Total Other comprehensive income 0.00 11.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 11,152.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 289.00
Adjustments for decrease (increase) in trade receivables, current 6,695.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (7,880.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,098.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 200.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 68.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,470.00
Net cash flows from (used in) operations 13,622.00
Dividends received 0.00
Interest paid (1,626.00)
Interest received (32.00)
Income taxes paid (refund) (21.00)
Other inflows (outflows) of cash (1.00)
Net cash flows from (used in) operating activities 15,236.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 5.00
Purchase of property, plant and equipment 9,431.00
Proceeds from sales of investment property 0.00
Purchase of investment property 12.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 32.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (9,406.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,230.00
Repayments of borrowings 6,385.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,467.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,622.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 208.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 208.00
Cash and cash equivalents cash flow statement at beginning of period 458.00
Cash and cash equivalents cash flow statement at end of period 666.00