Integrated Filing — IndAS



General information about company

Scrip Code 524348
NSE Symbol AARTIDRUGS
MSEI Symbol NOTLISTED
ISIN INE767A01016
Name of company AARTI DRUGS 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 03-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
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 Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 03-02-2026   14:45:00
End date and time of board meeting 03-02-2026   17:10:00
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
The disclosure for the defualt on Loans and Debt Securities is not applicable to the Company as there is no defualt.



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 Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 52,880.00 1,62,871.00
Other income 122.00 176.00
Total income 53,002.00 1,63,047.00
2 Expenses
(a) Cost of materials consumed 30,725.00 1,00,255.00
(b) Purchases of stock-in-trade 1,234.00 3,339.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,018.00 1,255.00
(d) Employee benefit expense 2,503.00 7,306.00
(e) Finance costs 695.00 1,978.00
(f) Depreciation, depletion and amortisation expense 1,487.00 4,069.00
(f) Other Expenses
1 Other Expenses 11,169.00 32,571.00
Total other expenses 11,169.00 32,571.00
Total expenses 50,831.00 1,50,773.00
3 Total profit before exceptional items and tax 2,171.00 12,274.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,171.00 12,274.00
6 Tax expense
7 Current tax (1,438.00) (777.00)
8 Deferred tax 225.00 625.00
9 Total tax expenses (1,213.00) (152.00)
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 3,384.00 12,426.00
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 3,384.00 12,426.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 3,384.00 12,426.00
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 9,127.00 9,127.00
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 3.71 13.61
Diluted earnings (loss) per share from continuing operations 3.71 13.61
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 3.71 13.61
Diluted earnings (loss) per share from continuing and discontinued operations 3.71 13.61
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) Notes : 1) The above results for the Quarter & Period ended 31st December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 03rd February, 2026. 2) The Board of Directors have declared interim Dividend of Rs.2.00/-( Rupee Two)  per Equity Share of Rs. 10/- each (20%) amounting to Rs.18,25,40,000 for the Period ended 31st December,2025. 3) The company has completed the buyback of 6,65,000 equity shares of face value of Rs.10/- representing up to 0.72% of the total number of Equity Shares of the Company at a price of Rs. 900/- per Equity Share (including premium of Rs. 890/- per Equity Share) payable in cash for an aggregate amount of up to Rs. 59,85,00,000/- (excluding filing fees payable to the SEBI, advisors’ fees, stock exchanges fee for usage of their platform for Buyback, transaction costs viz. brokerage, applicable taxes inter alia including Buyback tax, securities transaction tax, GST, stamp duty, public announcement publication expenses, printing and dispatch expenses and other incidental and related expenses etc.)(“Buyback Size”) on September 24, 2024. Post buyback Paid up Share Capital of the Company reduced to Rs. 91,27,00,000 divided into 9,12,70,000 Equity Shares of Rs.10/- each. 4) On November 21, 2025, the Government of India notified the four Labour Codes -the Code on Wages, 2019, the Industrial Relation Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Healthy and Working Conditions Code, 2020 - consolidating 29 existing labour laws ('New Labour Codes'). The Ministry of Labour & Employment has also published draft Central Rules and FAQs on aforesaid labour codes. The detailed impact assessment is currently in progres, necessary adjusements, if any, will be identified and appropriately accounted for in Q4 FY 2025-26. 5) Company has only one business segment i.e. pharmaceuticals. 6) The Company's new manufacturing plant at Sayakha, Gujarat has commenced commercial production/operations w.e.f. September 4, 2025. 7) Figures for the previous Quarter have been regrouped or rearranged wherever necessary. 8) The aforesaid Audited Financial Results will be uploaded on the Company's website www.aartidrugs.co.in and will also be available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors. For AARTI DRUGS LIMITED Sd/- Prakash M. Patil DIN :00005618 (Chairman, Managing Director & CEO) Place: Mumbai Date: 3rd February, 2026



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 Audited Audited
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 Audited Audited
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
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
5 Total Other comprehensive income