Integrated Filing — IndAS



General information about company

Scrip Code 524280
NSE Symbol KOPRAN
MSEI Symbol NOTLISTED
ISIN INE082A01010
Name of company KOPRAN 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 13-01-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 22-01-2026   12:15:00
End date and time of board meeting 22-01-2026   14:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-10-2025 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 Consolidated Consolidated
1 Income
Revenue from operations 19,427.98 44,740.53
Other income 6.79 25.53
Total income 19,434.77 44,766.06
2 Expenses
(a) Cost of materials consumed 11,786.51 29,125.23
(b) Purchases of stock-in-trade 122.98 189.87
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,196.05 (68.02)
(d) Employee benefit expense 1,656.73 4,875.74
(e) Finance costs 266.94 730.07
(f) Depreciation, depletion and amortisation expense 441.61 1,295.69
(f) Other Expenses
1 other expenses 2,642.28 6,884.93
2 Foreign Exchange Loss(Net) 247.22 831.82
Total other expenses 2,889.50 7,716.75
Total expenses 18,360.32 43,865.33
3 Total profit before exceptional items and tax 1,074.45 900.73
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,074.45 900.73
6 Tax expense
7 Current tax 325.28 325.28
8 Deferred tax (184.79) (111.12)
9 Total tax expenses 140.49 214.16
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 933.96 686.57
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 933.96 686.57
17 Other comprehensive income net of taxes (18.89) (52.87)
18 Total Comprehensive Income for the period 915.07 633.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 933.96 686.57
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 915.07 633.70
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 4,828.56 4,828.56
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 1.93 1.42
Diluted earnings (loss) per share from continuing operations 1.93 1.42
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 1.93 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.93 1.42
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) Notes:- 1) The above Statement of consolidated and standalone unaudited financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act 2013, read with Companies (lndian Accounting Standards) Rules, 2015, as amended and other accounting principles generally accepted in lndia. There is no minority interest. 2) The above Statement of consolidated and standalone unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 22, 2026 and have been reviewed by the Statutory Auditors of the Company who have expressed unmodified opinion. 3) The Company and the subsidiaries together referred to as Group are engaged primarily in the pharmaceuticals business and there are no separate reportable segments as per Ind AS 108 on Operating Segment Reporting. 4) The Government of India, vide notification dated November 21, 2025, has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”), which consolidate and replace twenty-nine existing central labour laws into unified framework governing employee benefits during employment and post-employment. The New Labour codes, amongst other things introduced changes, including a uniform definition of wages for statutory purposes. Once Central / State Rules are notified by the Government on all aspects of the Codes, the management of the company will evaluate its impact, on the employee benefits and provide for the same in the books of accounts, if necessary 5) Figures for the previous period have been regrouped or reclassified, wherever necessary to make them comparable with the figures of the current period.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 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 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 01-10-2025 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans (29.04) (87.10)
Total Amount of items that will not be reclassified to profit and loss (29.04) (87.10)
2 Income tax relating to items that will not be reclassified to profit or loss (7.30) (21.91)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial statement of foreign operation 2.85 12.32
Total Amount of items that will be reclassified to profit and loss 2.85 12.32
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (18.89) (52.87)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Khandelwal Jain & Co Yes 31-08-2028