Integrated Filing — IndAS



General information about company

Scrip Code 532983
NSE Symbol RPGLIFE
MSEI Symbol NOTLISTED
ISIN INE105J01010
Name of company RPG 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 27-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-01-2026
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 Pharmaceutical
Start date and time of board meeting 27-01-2026   15:00:00
End date and time of board meeting 27-01-2026   18:30:00
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
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 Standalone Standalone
1 Income
Revenue from operations 18,003.00 53,063.00
Other income 341.00 1,318.00
Total income 18,344.00 54,381.00
2 Expenses
(a) Cost of materials consumed 3,479.00 9,955.00
(b) Purchases of stock-in-trade 4,363.00 11,547.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,352.00) (2,352.00)
(d) Employee benefit expense 3,532.00 10,518.00
(e) Finance costs 25.00 50.00
(f) Depreciation, depletion and amortisation expense 538.00 1,574.00
(f) Other Expenses
1 Other Expenses 4,005.00 11,969.00
Total other expenses 4,005.00 11,969.00
Total expenses 14,590.00 43,261.00
3 Total profit before exceptional items and tax 3,754.00 11,120.00
4 Exceptional items (842.00) 280.00
5 Total profit before tax 2,912.00 11,400.00
6 Tax expense
7 Current tax 691.00 2,754.00
8 Deferred tax 8.00 119.00
9 Total tax expenses 699.00 2,873.00
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 2,213.00 8,527.00
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 2,213.00 8,527.00
17 Other comprehensive income net of taxes (68.00) (72.00)
18 Total Comprehensive Income for the period 2,145.00 8,455.00
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 1,323.00 1,323.00
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 13.38 51.56
Diluted earnings (loss) per share from continuing operations 0 0
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 13.38 51.56
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 13.38 51.56
Diluted earnings (loss) per share from continuing and discontinued operations 13.38 51.56
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 unaudited standalone financial results of the Company have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors at their respective meeting held on January 27, 2026. 2. The Company operates in only one reportable business segment i.e. Pharmaceuticals. 3. Exceptional Cost as mentioned in UFR as uploaded 3a. On January 2, 2025, a fire incident occurred at one of the manufacturing blocks of the API plant of the Company located at Plot No. 25/25A, MIDC Land, Thane-Belapur Road, Navi Mumbai – 400703, Maharashtra resulting in an impact on part of the Building, Plant & Machinery, inventories and other assets of the said manufacturing block. All the other manufacturing blocks on the site and buildings housing other departments viz. QC, QA, Engineering, Stores, R&D, etc. are unaffected and are functioning as usual. There was no casualty or loss of human life in this incident. The assets impacted due to the fire incident are adequately covered under an insurance policy. The Company has performed a comprehensive analysis of the estimated loss arising on account of the fire incident for majority of the assets impacted by the fire and accordingly submitted a provisional insurance claim for the estimated loss. Based on such final assessment and estimates of cost, the Company has recognised a cumulative loss of Rs. 2,295 lakhs till date (net of write back of loss of Rs 266 lakhs for the quarter ended December 31, 2025). The Insurance Company has acknowledged the claim and has so far released five tranches of interim payment aggregating Rs. 2,050 lakhs (Rs. 850 lakhs for the year ended March 31, 2025 and Rs. 1,200 lakhs for the quarter and six months ended September 30, 2025). The Company has netted off the payments received from the Insurance Company with loss assessed due to damage caused by fire and the same is reflected under exceptional items for the respective periods. The net loss stands at Rs. 245 lakhs as on December 31, 2025 and the Company is confident of recovering this loss from the insurance company in subsequent quarters. The final amount of the approved claim from the Insurance company will be determined based on finalisation of such claim, and additional net gain/loss, if any, would be accounted in subsequent quarters. 3b. The Government of India notified the four Labour Codes ('New Labour Codes') effective November 21, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQS to help assess the financial impact of these changes. The Company has assessed the estimated impact arising on account of the changes in the New Labour Codes especially due to the change in wage definition based on its best judgement in consultation with external experts. Accordingly, the Company has recognised incremental estimated obligations aggregating Rs. 1,108 Lakhs based on actuarial valuation in accordance with Ind AS 19 - 'Employee Benefits' and consistent with guidance provided by the Institute of Chartered Accountants of India. The incremental impact has been disclosed as an exceptional item given the non-recurring nature of this expense arising on account of a regulatory change. The Company is in the process of reassessing and implementing policy changes to its existing employee benefit policies. The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, if any, as required. 4. The Board of Directors of the Company, at its meeting held on December 15, 2025, approved the transfer of the API division (“the Division”) of the Company, to its wholly owned subsidiary (WOS) viz. RPG Active Pharma Limited, which was subsequently incorporated on December 24, 2025. The proposed transfer is intended to streamline the business structure and improve operational focus. The Company expects the transaction to be concluded by February 2026 or such other date as may be mutually agreed between the parties, subject to receipt of the requisite approvals and completion of customary conditions precedent. The subsidiary has commenced business subsequent to the quarter end on January 6, 2026 and also submitted a declaration of commencement of business to the Ministry of Corporate Affairs on such date. The transaction represents an internal reorganization of businesses under common control, as the Company will continue to hold 100% equity interest and retain control over the subsidiary subsequent to the transfer.



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 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



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 Standalone Standalone
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 (91.00) (96.00)
Total Amount of items that will not be reclassified to profit and loss (91.00) (96.00)
2 Income tax relating to items that will not be reclassified to profit or loss (23.00) (24.00)
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 (68.00) (72.00)