Integrated Filing — IndAS
General information about company
| Scrip Code |
544292 |
| NSE Symbol |
ONESOURCE |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE013P01021 |
| Name of company |
ONESOURCE SPECIALTY PHARMA 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 |
19-01-2026 |
| 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 |
Pharma |
| Start date and time of board meeting |
23-01-2026 16:55:00 |
| End date and time of board meeting |
23-01-2026 19:00:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
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 |
29,034.00 |
99,337.30 |
|
Other income |
462.50 |
1,292.90 |
|
Total income |
29,496.50 |
1,00,630.20 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
8,772.50 |
29,224.50 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
664.10 |
613.90 |
| (d) |
Employee benefit expense |
6,419.20 |
18,545.10 |
| (e) |
Finance costs |
3,823.10 |
9,967.20 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,963.70 |
20,726.70 |
| (f) |
Other Expenses |
| 1 |
Power & Fuel |
891.20 |
2,610.10 |
| 2 |
Rates and taxes |
548.80 |
1,270.10 |
| 3 |
Rent |
368.70 |
906.50 |
| 4 |
Insurance |
224.40 |
806.00 |
| 5 |
Repair and maintance - Machinery |
577.10 |
1,943.00 |
| 6 |
Repair and maintance - Others |
1,673.00 |
4,670.70 |
| 7 |
Housekeeping service |
378.00 |
890.10 |
| 8 |
Legal and professional fees |
3,220.60 |
9,708.40 |
| 9 |
Support service charges |
1,797.50 |
4,380.20 |
| 10 |
Miscellaneous expenses |
1,766.70 |
2,538.60 |
|
Total other expenses |
11,446.00 |
29,723.70 |
|
Total expenses |
38,088.60 |
1,08,801.10 |
| 3 |
Total profit before exceptional items and tax |
(8,592.10) |
(8,170.90) |
| 4 |
Exceptional items |
(709.00) |
(996.00) |
| 5 |
Total profit before tax |
(9,301.10) |
(9,166.90) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
64.50 |
171.50 |
| 8 |
Deferred tax |
(495.70) |
(1,498.40) |
| 9 |
Total tax expenses |
(431.20) |
(1,326.90) |
| 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 |
(8,869.90) |
(7,840.00) |
| 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 |
(8,869.90) |
(7,840.00) |
| 17 |
Other comprehensive income net of taxes |
(342.90) |
540.20 |
| 18 |
Total Comprehensive Income for the period |
(9,212.80) |
(7,299.80) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(8,869.90) |
(7,840.00) |
|
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 |
(9,212.80) |
(7,299.80) |
|
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 |
1,145.80 |
1,145.80 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
-7.74 |
-6.85 |
|
Diluted earnings (loss) per share from continuing operations |
-7.74 |
-6.85 |
| 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 |
-7.74 |
-6.85 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-7.74 |
-6.85 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Remeasurements of post employment benefit obligations- gain/(loss) |
45.10 |
45.10 |
| 2 |
Fair Value gain/(loss) on Changes on Equity Investments (FVOCI) (Net of taxes) |
(597.20) |
(597.20) |
|
Total Amount of items that will not be reclassified to profit and loss |
(552.10) |
(552.10) |
| 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 |
|
| 1 |
Exchange differences in translating the financial statements of foreign operations |
209.20 |
1,092.30 |
|
Total Amount of items that will be reclassified to profit and loss |
209.20 |
1,092.30 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(342.90) |
540.20 |
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 |
Deloittee Haskins &Sells |
Yes |
30-04-2028 |