| Scrip Code | 543322 |
|---|---|
| NSE Symbol | ALIVUS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE03Q201024 |
| Name of company | Alivus Life Sciences 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 | 22-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Active Pharmaceutical Ingredients (API) |
| Start date and time of board meeting | 22-01-2026 12:25:00 |
| End date and time of board meeting | 22-01-2026 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 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 |
| The Company does not have loans and debt securities as on 31st December 2025. | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 67,288.90 | 1,86,271.50 | |
| Other income | 1,392.80 | 3,763.30 | |
| Total income | 68,681.70 | 1,90,034.80 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 27,636.20 | 83,429.80 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 5.60 | (3,857.60) |
| (d) | Employee benefit expense | 6,637.00 | 19,434.70 |
| (e) | Finance costs | 149.40 | 406.30 |
| (f) | Depreciation, depletion and amortisation expense | 1,965.80 | 5,515.70 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 9,882.80 | 28,989.20 |
| Total other expenses | 9,882.80 | 28,989.20 | |
| Total expenses | 46,276.80 | 1,33,918.10 | |
| 3 | Total profit before exceptional items and tax | 22,404.90 | 56,116.70 |
| 4 | Exceptional items | (2,565.70) | (2,565.70) |
| 5 | Total profit before tax | 19,839.20 | 53,551.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 5,391.60 | 13,280.30 |
| 8 | Deferred tax | (578.50) | 88.50 |
| 9 | Total tax expenses | 4,813.10 | 13,368.80 |
| 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 | 15,026.10 | 40,182.20 |
| 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 | 15,026.10 | 40,182.20 |
| 17 | Other comprehensive income net of taxes | (4.20) | (5.80) |
| 18 | Total Comprehensive Income for the period | 15,021.90 | 40,176.40 |
| 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 | 2,453.60 | 2,453.60 | |
| Face value of equity share capital | 2 | 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 | 12.25 | 32.76 | |
| Diluted earnings (loss) per share from continuing operations | 12.22 | 32.68 | |
| 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 | 12.25 | 32.76 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 12.22 | 32.68 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Pursuant to the notification issued by the Ministry of Labour and Employment, multiple existing labour legislations have been consolidated into a unified framework comprising four Labour Codes (collectively referred to as the 'New Labour Codes'), which became effective from November 21, 2025. The Company has reassessed its employee benefit obligations in accordance with the revised definition of wages. Considering the material, regulatory driven and non recurring nature of this impact, the Company has presented the incremental effect as 'Statutory impact of new Labour Codes' under 'Exceptional items'. The incremental impact, consisting of gratuity amounting to Rs.170.02 million and compensated absences amounting to Rs. 86.55 million, has been recognised in the current reporting period as a past service cost in accordance with the FAQs issued by the Institute of Chartered Accountants of India (ICAI). The Company continues to monitor the finalisation of the Central and State Rules and further clarifications from the Government on other aspects of the Labour Codes, and will provide appropriate accounting effects based on such developments as required. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Amount of items that will not be reclassified to profit and loss | (4.40) | (6.50) |
| Total Amount of items that will not be reclassified to profit and loss | (4.40) | (6.50) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (0.20) | (0.70) |
| 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 | (4.20) | (5.80) |