Integrated Filing — IndAS



General information about company

Scrip Code 544067
NSE Symbol INNOVACAP
MSEI Symbol NOTLISTED
ISIN INE0DUT01020
Name of company INNOVA CAPTAB 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 23-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-01-2026
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 Drugs and Pharmaceutical products
Start date and time of board meeting 23-01-2026   12:00:00
End date and time of board meeting 23-01-2026   12:45:00
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

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 45,029.30 1,18,221.60
Other income 165.40 585.60
Total income 45,194.70 1,18,807.20
2 Expenses
(a) Cost of materials consumed 28,083.70 74,422.60
(b) Purchases of stock-in-trade 1,505.70 2,575.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (407.70) (1,383.90)
(d) Employee benefit expense 4,378.40 12,458.90
(e) Finance costs 395.00 1,230.50
(f) Depreciation, depletion and amortisation expense 1,142.40 3,379.10
(f) Other Expenses
1 Power and fuel 954.60 2,929.90
2 Stores and spares consumed 520.90 1,443.20
3 Packing charges 573.40 1,441.80
4 Repairs and maintenance 337.20 971.10
5 Travelling and conveyance 328.10 961.80
6 Commission on sales 290.60 831.40
7 Freight charges 347.60 782.80
8 Rates, fees and taxes 161.70 451.10
9 House keeping expense 147.00 448.60
10 Miscellaneous expenses 868.40 2,104.30
Total other expenses 4,529.50 12,366.00
Total expenses 39,627.00 1,05,048.30
3 Total profit before exceptional items and tax 5,567.70 13,758.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,567.70 13,758.90
6 Tax expense
7 Current tax 939.30 2,117.70
8 Deferred tax 413.50 1,357.80
9 Total tax expenses 1,352.80 3,475.50
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 4,214.90 10,283.40
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 4,214.90 10,283.40
17 Other comprehensive income net of taxes 61.90 16.20
18 Total Comprehensive Income for the period 4,276.80 10,299.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 5,722.50 5,722.50
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 7.37 17.97
Diluted earnings (loss) per share from continuing operations 7.37 17.97
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 7.37 17.97
Diluted earnings (loss) per share from continuing and discontinued operations 7.37 17.97
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) 1The above consolidated financial results of Innova Captab Limited have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards notified under Section 133 of the Companies Act 2013 read with relevant rules issued there under and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulation as amended The results for the quarter and nine months ended 31 December 2025 are available on the Company website under investor information section and on the stock exchange website 2The above consolidated financial results have been reviewed and recommended by Audit Committee at its meeting held on 23 January 2026 the Board of Directors at their meeting held on 23 January 2026 have approved the above results and taken them on record The statutory auditors of the Company have expressed an unmodified review conclusion on the standalone financial results for the quarter and period ended 31 December 2025 3The Group comprise the following entities all of which have been incorporated in India Innova Captab Limited Holding Company Univentis Medicare Limited Subsidiary Company Sharon Bio-Medicine Limited Subsidiary Company Univentis Foundation Subsidiary 4The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes These Codes have been made effective from 21 November 2025 The group is in the process of evaluating the full impact of these new labour codes announced The group has estimated and accounted liability related to gratuity and leave encashment in the standalone financial results The Group continues to monitor developments on the rules to be notified by regulatory authorities including clarifications additional guidance from authorities and will continue to assess the accounting implications basis such developments guidance 5The Board of Directors of the Holding Company at their meeting held on 23 January 2026 has approved an interim dividend of Rs 2 per equity share face value of Rs 10 per share



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 Textual Information(2)



Text Block

Textual Information(2) 1The Group has only one reportable segment ie Drugs and pharmaceutical products as per IndAS 108 Operating Segments specified under section 133 of the Companies Act 2013 Accordingly the disclosures as per the listing agreement are not applicable to the group



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 obligation 83.60 22.40
2 Income tax relating to items that will not be reclassified to profit or loss (21.70) (6.20)
Total Amount of items that will not be reclassified to profit and loss 61.90 16.20
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 0.00 0.00
5 Total Other comprehensive income 61.90 16.20