| Scrip Code | 532305 |
|---|---|
| NSE Symbol | INDSWFTLAB |
| MSEI Symbol | NOTLISTED |
| ISIN | INE915B01019 |
| Name of company | IND-SWIFT LABORATORIES 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 | 31-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-01-2026 |
| 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 | PHARMACEUTICALS |
| Start date and time of board meeting | 31-01-2026 16:00:00 |
| End date and time of board meeting | 31-01-2026 18:00:00 |
| 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 |
| 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not applicable | |
| 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 | 14,948.10 | 44,791.33 | |
| Other income | 2,757.87 | 6,001.93 | |
| Total income | 17,705.97 | 50,793.26 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 6,613.95 | 19,649.72 |
| (b) | Purchases of stock-in-trade | 984.53 | 3,040.16 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (585.69) | (826.90) |
| (d) | Employee benefit expense | 3,139.22 | 9,912.46 |
| (e) | Finance costs | 67.36 | 383.95 |
| (f) | Depreciation, depletion and amortisation expense | 883.52 | 2,248.95 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 4,256.24 | 11,949.87 |
| Total other expenses | 4,256.24 | 11,949.87 | |
| Total expenses | 15,359.13 | 46,358.21 | |
| 3 | Total profit before exceptional items and tax | 2,346.84 | 4,435.05 |
| 4 | Exceptional items | (585.40) | (585.40) |
| 5 | Total profit before tax | 1,761.44 | 3,849.65 |
| 6 | Tax expense | ||
| 7 | Current tax | 400.00 | 800.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 400.00 | 800.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | (287.27) | (287.85) |
| 11 | Net Profit Loss for the period from continuing operations | 1,074.17 | 2,761.80 |
| 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 | 1,074.17 | 2,761.80 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 1,074.17 | 2,761.80 |
| 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 | 8,161.16 | 8,161.16 | |
| 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 | 1.32 | 3.39 | |
| Diluted earnings (loss) per share from continuing operations | 1.27 | 3.27 | |
| 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 | 1.32 | 3.39 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.27 | 3.27 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | The notes to acount are as per the pdf disclosure made to stock exchange |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 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 | 0.00 | 0.00 |
| 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 | RATTAN KAUR AND ASSOCIATES | Yes | 31-01-2027 | ||
|---|---|---|---|---|---|
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 30-08-2024 |
| Amount Raised | 20,941.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE RATINGS LIMITED |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | |
| Comments of the Audit Committee after review | |
| Comments of the auditors, if any |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Expansion of Business of the Company or the Wholly Owned Subsidiaries | 0 | 15,000.00 | 0.00 | 0.00 | 0.00 | No utilisation in the current quarter. |
| 2 | Investment in existing or to be acquired Subsidiaries | 0 | 5,000.00 | 0.00 | 0.00 | 0.00 | No utilisation in the current quarter. |
| 3 | Working Capital for existing business | 0 | 3,960.00 | 0.00 | 0.00 | 0.00 | No utilisation in the current quarter. |
| 4 | General Corporate Purpose | 0 | 7,500.00 | 0.00 | 0.00 | 0.00 | No utilisation in the current quarter. |
| Name of signatory | PARDEEEP VERMA |
| Designation of person | Company Secretary and Compliance Officer |
| Place | CHANDIGARH |
| Date | 31-01-2026 |