Integrated Filing — IndAS



General information about company

Scrip Code 500087
NSE Symbol CIPLA
MSEI Symbol NOTLISTED
ISIN INE059A01026
Name of company CIPLA 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 23-12-2025
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 Multi segment
Description of single segment
Start date and time of board meeting 23-01-2026   11:00:00
End date and time of board meeting 23-01-2026   14:00:00
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 7,07,448.00 21,62,139.00
Other income 20,634.00 73,385.00
Total income 7,28,082.00 22,35,524.00
2 Expenses
(a) Cost of materials consumed 1,46,196.00 4,45,947.00
(b) Purchases of stock-in-trade 1,24,864.00 3,16,664.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,852.00) (32,568.00)
(d) Employee benefit expense 1,32,498.00 3,95,208.00
(e) Finance costs 1,403.00 4,126.00
(f) Depreciation, depletion and amortisation expense 27,835.00 82,806.00
(f) Other Expenses
1 Other Expenses 1,86,236.00 5,44,093.00
Total other expenses 1,86,236.00 5,44,093.00
Total expenses 6,11,180.00 17,56,276.00
3 Total profit before exceptional items and tax 1,16,902.00 4,79,248.00
4 Exceptional items (27,591.00) (27,591.00)
5 Total profit before tax 89,311.00 4,51,657.00
6 Tax expense
7 Current tax 16,083.00 1,15,878.00
8 Deferred tax 5,772.00 3,811.00
9 Total tax expenses 21,855.00 1,19,689.00
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 67,456.00 3,31,968.00
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 (31.00) (45.00)
16 Total profit (loss) for period 67,425.00 3,31,923.00
17 Other comprehensive income net of taxes 20,411.00 55,195.00
18 Total Comprehensive Income for the period 87,836.00 3,87,118.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 67,580.00 3,32,459.00
Total profit or loss, attributable to non-controlling interests (155.00) (536.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 87,965.00 3,87,585.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (129.00) (467.00)
21 Details of equity share capital
Paid-up equity share capital 16,155.00 16,155.00
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 8.37 41.16
Diluted earnings (loss) per share from continuing operations 8.36 41.13
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 8.37 41.16
Diluted earnings (loss) per share from continuing and discontinued operations 8.36 41.13
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 financial results are prepared in accordance with the Indian Accounting Standard prescribed under section 133 of the Companies Act, 2013 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2. The National Pharmaceutical Pricing Authority (“NPPA”) issued several demand notices to the Company commencing from the year 1998 seeking recovery of alleged overcharge regarding scheduled drugs under the Drugs (Prices Control) Orders-1995 (“DPCO”). In 1999 and 2000, the Company filed writ petitions before the Hon’ble Bombay High Court (“Bombay HC”) challenging inclusion of certain drugs under DPCO and challenging the demand notices issued by NPPA demanding payment of alleged overcharged amounts. On 31st August, 2001, by way of its common judgment, the Bombay HC decided the writ petitions in favor of the Company, thereby holding that these drugs do not fall within the purview of DPCO and also quashed the demand notices raised by NPPA. The NPPA appealed the order to the Hon’ble Supreme Court (“SC”). On 1st August, 2003, SC set aside the Bombay HC judgment and remanded the matter to the Bombay HC for being considered afresh by it. Further, the SC stayed recovery of 50% of the alleged overcharged amounts subject to payment of the remaining 50% of the alleged overcharged amounts pending fresh determination by the Bombay HC. Accordingly, in terms of SC’s Judgment the Company deposited an amount of Rs. 175.08 Crores with NPPA, representing 50% of the alleged overcharged amounts in respect of demand notices raised till 2003. Post 2003, the Company continued to receive demands (“Subsequent demands”) alleging overcharging. These demands included several duplicate demands. In 2019, the Company applied to the Bombay HC to amend its pleadings to include: (i) subsequent demands (ii) and take on record the NPPA/ Government of India’s RTI response on unavailability of any records pertinent to and what should have been the basis for inclusion of these drugs under the DPCO (iii) deduction of trade margin of 16% from outstanding demands (as having not accrued to the Company, as manufacturer) basis the Allahabad HC’s TC Healthcare judgment (iv) re-calculation of interest from the due date of demand notice and (v) duplication of several demands. The Bombay HC vide order dated 23rd February, 2024 allowed the amendment conditional upon the Company depositing 50% of the subsequent demands raised. The Company appealed the Bombay HC order in a special leave petition before the SC. On 19th April, 2024, the SC was pleased to issue notice and the matter is pending to be heard further. Without prejudice to the Company’s position of no amount being due towards the alleged overcharge (principal) or consequential interest, on 15th July 2025 the Company voluntarily deposited an additional Rs. 27.07 Crores with the NPPA against certain demand notices. The Company has reviewed all the notices/communications received which are attributable to the Company and are under litigation. After removing duplications as indicated above, the amount covered by the notices/communications aggregates to Rs. 2,011 Crores with the principal of Rs. 863 Crores and interest of Rs. 1,148 Crores. The above demand notices do not include certain demand notices, jointly addressed to Okasa Pharma Private Limited or Okasa Limited (related parties and promoter group companies, collectively “Okasa), and the Company. These pertain to products manufactured by Okasa and marketed by Cipla. The Company responded to these demand notices (amounting to Rs. 9.96 Crores), stating that it is not the manufacturer and therefore not liable. These demand notices are also subject matter under Business Transfer Agreement between Okasa and Cipla’s subsidiary which excludes the DPCO liability as part of the business transferred to the subsidiary. Further, Okasa has independently challenged these demand notices before the Hon’ble Bombay HC. The Company has been legally advised that it expects a favourable outcome in respect of these matters and therefore no provision is considered necessary in respect of the aforementioned demand notices received till date including demand notices addressed singly/jointly w.r.t transactions with Okasa. 3. The paid-up equity share capital stands increased to Rs. 161.55 Crores (80,77,71,798 equity shares of face value Rs. 2 each) upon allotment of 2,057 equity shares and 4,046 equity shares of Rs. 2 each pursuant to ESOS 2013-A and “Cipla ESAR Scheme 2021” respectively during the quarter ended 31st December, 2025. 4. The figures of the previous year/periods have been regrouped/recast to render them comparable with the figures of the current period. 5. Effective 21st November,2025, The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. The Group has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by Rs. 275.91 Crores primarily arising due to change in the definition of “wages” for employees and contract labours. Considering the materiality and non-recurring nature of this impact, the Group has presented such incremental impact under “Exceptional Item” in the consolidated financial results for the quarter and nine months ended 31st December, 2025. 6. The Company has entered into definitive agreement to acquire 100% stake in Inzpera Heathscience Limited (Inzpera) for a purchase consideration of Rs. 110.65 Crores for acquisition of equity shares and non-convertible redeemable preference shares. The transaction has been completed on 4th December, 2025, upon fulfillment of all closing conditions. The fair value of assets and liabilities acquired have been provisionally determined by the Group and accounted for in accordance with Ind AS 103 Business Combinations. The provisional values will be revised after a final determination of the fair value of assets and liabilities acquired. 7. During the quarter ended, 31st December, 2025, the Company has paid Rs. 1,107.28 Crores for acquiring perpetual rights to manufacture and market Galvus� and Galvus� combination brands, used in the treatment of type 2 diabetes with effect from 1st January, 2026 pursuant to the trademark license agreement with Novartis Pharma AG (Switzerland). 8. The unaudited standalone financial results for the quarter and nine months ended 31st December, 2025 are available on the Company’s website i.e. www.cipla.com under Investor Information section and on the stock exchange websites i.e. www.bseindia.com and www.nseindia.com. 9. The above results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 23rd January, 2026. These results have been subjected to limited review by statutory auditors who have expressed an unmodified review conclusion.



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)
1 Pharmaceuticals 6,74,640.00 20,61,725.00
2 New ventures 38,148.00 1,17,586.00
Total Segment Revenue 7,12,788.00 21,79,311.00
Less: Inter segment revenue 5,340.00 17,172.00
Revenue from operations 7,07,448.00 21,62,139.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pharmaceuticals 1,12,226.00 4,67,497.00
2 New ventures 6,079.00 15,877.00
Total Profit before tax 1,18,305.00 4,83,374.00
i. Finance cost 1,403.00 4,126.00
ii. Other Unallocable Expenditure net off Unallocable income 27,591.00 27,591.00
Profit before tax 89,311.00 4,51,657.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pharmaceuticals 0.00 0.00
2 New ventures 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Pharmaceuticals 0.00 0.00
2 New ventures 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) As certain assets and liabilities are deployed interchangeably across segments, it is practically not possible to allocate those assets and liabilities to each segment. Hence, the details of assets and liabilities have not been disclosed on the above table.



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 Items that will not be reclassified to profit or loss (241.00) (1,097.00)
Total Amount of items that will not be reclassified to profit and loss (241.00) (1,097.00)
2 Income tax relating to items that will not be reclassified to profit or loss (60.00) (276.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 20,365.00 52,617.00
Total Amount of items that will be reclassified to profit and loss 20,365.00 52,617.00
4 Income tax relating to items that will be reclassified to profit or loss (227.00) (3,399.00)
5 Total Other comprehensive income 20,411.00 55,195.00