Integrated Filing — IndAS



General information about company

Scrip Code 544172
NSE Symbol INDGN
MSEI Symbol NOTLISTED
ISIN INE065X01017
Name of company Indegene 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 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
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 Where financial results contain both consolidated financial results and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results.
Start date and time of board meeting 29-01-2026   17:30:00
End date and time of board meeting 29-01-2026   18:07:00
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
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
No external loans and debt securities held by Company



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 29,010.00 85,240.00
Other income 2,260.00 7,220.00
Total income 31,270.00 92,460.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 20,190.00 58,180.00
(e) Finance costs 180.00 550.00
(f) Depreciation, depletion and amortisation expense 950.00 2,540.00
(f) Other Expenses
1 Other expenses 5,050.00 12,560.00
Total other expenses 5,050.00 12,560.00
Total expenses 26,370.00 73,830.00
3 Total profit before exceptional items and tax 4,900.00 18,630.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,900.00 18,630.00
6 Tax expense
7 Current tax 1,290.00 4,480.00
8 Deferred tax 130.00 170.00
9 Total tax expenses 1,420.00 4,650.00
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 3,480.00 13,980.00
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 3,480.00 13,980.00
17 Other comprehensive income net of taxes 50.00 310.00
18 Total Comprehensive Income for the period 3,530.00 14,290.00
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 4,800.00 4,800.00
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 1.45 5.83
Diluted earnings (loss) per share from continuing operations 1.44 5.79
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 1.45 5.83
Diluted earnings (loss) per share from continuing and discontinued operations 1.44 5.79
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) Earnings per share is not annualised for quarter and nine months ended Notes to the Statement of Standalone Financial Results for quarter and nine months ended 31 December 2025 All amounts in INR millions except share data and where otherwise stated 1 The above Standalone Financial Results of the Indegene Limited the Company have been prepared in accordance with Indian Accounting Standards Ind AS 34 Interim Financial Reporting recognition and measurement principles of Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 as amended read with the relevant rules issued there under and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 the Regulations Due to rounding off the numbers presented throughout may not add up precisely to the totals Caret symbol in the financial information denote amounts less than INR 5 lakhs 2 The above Standalone Financial Results have been reviewed by the Audit Committee meeting held on 28 January 2026 and approved by the Board of Directors at its meeting held on 29 January 2026 The statutory auditors have performed a limited review of the Standalone Financial Results for the quarter and nine months ended 31 December 2025 and have issued an unmodified review report on the same 3 The Standalone Financial Results for the quarter and nine months ended 31 December 2025 are available on the National Stock Exchange of India Limited URL www nseindia com the BSE Limited website URL www bseindia com and on the Companys website URL www indegene com investor relations 4 The Company publishes this Standalone Financial Results along with the Consolidated Financial Results In accordance with Ind AS 108 Operating Segments the Company has disclosed the segment information in the Consolidated Financial Results 5 On 21 November 2025 the Government of India notified provisions of 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 Labour Codes which consolidate twenty nine existing labour laws into a unified framework governing employee benefits during employment and post employment The Labour Codes amongst other things introduces changes including a uniform definition of wages and enhanced benefits relating to leave The Company based on the evaluation of the labour code has concluded that these changes do not have any material impact on the Company s Financial Results In case of any further clarification from the Government on other aspects of the New Labour Codes the Company will evaluate and account for differential impact if any in subsequent periods on the Standalone Financial Results



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 Remeasurement of defined benefit obligation 60.00 420.00
Total Amount of items that will not be reclassified to profit and loss 60.00 420.00
2 Income tax relating to items that will not be reclassified to profit or loss 10.00 110.00
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 50.00 310.00





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 Deloitte Haskins & Sells Yes 30-04-2028