Integrated Filing — IndAS



General information about company

Scrip Code 524742
NSE Symbol CAPLIPOINT
MSEI Symbol NOTLISTED
ISIN INE475E01026
Name of company CAPLIN POINT 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 05-02-2026
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 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 Geographical
Description of single segment
Start date and time of board meeting 05-02-2026   11:00:00
End date and time of board meeting 05-02-2026   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 Consolidated Consolidated
1 Income
Revenue from operations 54,277.00 1,58,703.00
Other income 3,368.00 8,718.00
Total income 57,645.00 1,67,421.00
2 Expenses
(a) Cost of materials consumed 8,924.00 25,509.00
(b) Purchases of stock-in-trade 12,800.00 36,318.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (210.00) 241.00
(d) Employee benefit expense 4,978.00 14,018.00
(e) Finance costs 18.00 51.00
(f) Depreciation, depletion and amortisation expense 1,928.00 5,397.00
(f) Other Expenses
1 Other Expenses 8,816.00 26,956.00
Total other expenses 8,816.00 26,956.00
Total expenses 37,254.00 1,08,490.00
3 Total profit before exceptional items and tax 20,391.00 58,931.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 20,391.00 58,931.00
6 Tax expense
7 Current tax 3,564.00 10,527.00
8 Deferred tax 239.00 723.00
9 Total tax expenses 3,803.00 11,250.00
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 16,588.00 47,681.00
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 (2.00) 4.00
16 Total profit (loss) for period 16,586.00 47,685.00
17 Other comprehensive income net of taxes 1,684.00 6,474.00
18 Total Comprehensive Income for the period 18,270.00 54,159.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 16,388.00 47,113.00
Total profit or loss, attributable to non-controlling interests 198.00 572.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 18,072.00 53,587.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 198.00 572.00
21 Details of equity share capital
Paid-up equity share capital 1,520.00 1,520.00
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 21.56 61.98
Diluted earnings (loss) per share from continuing operations 21.51 61.8
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 21.56 61.98
Diluted earnings (loss) per share from continuing and discontinued operations 21.51 61.8
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 Consolidated Financial Results for the quarter and Nine Months ended December 31, 2025, have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors of the Company at their respective meetings held on February 5, 2026, and reviewed by the Statutory Auditors. 2. The unaudited Consolidated Financial Results of the Company has been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder (Ind AS) and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The Group has identified two geographical segments as its reportable segments in accordance with Ind AS 108 – Operating Segments. Segment 1: Rest of the World. Segment 2: United States of America (USA). Accordingly, segment reporting has been presented along with the Consolidated results. 4. During the quarter and Nine Months ended December 31, 2025, the Company has allotted NIL equity shares of Rs. 2 each under the Employees Stock Option Schemes and the total number of equity shares of the Company stands at 7,60,11,696 as of December 31, 2025, and 7,60,11,696 as of December 31, 2024. The Company had allotted NIL shares and 69,950 shares during the quarter ended and Nine Month ended December 31, 2024, respectively. 5. Pursuant to the notification of the New Labour Codes effective 21st November, 2025 by Government of India, whereby multiple existing labour legislations have been consolidated into a unified framework, the Group has assessed the implications of the revised definition of “wages” for employees in India. The assessment has resulted in an increase in gratuity and compensated absence related employee benefit obligations aggregating to Rs. 1.39 Crores and the impact of the same has been taken in the current quarter results. The Company continues to monitor developments pertaining to the New Labour Codes, and the impact thereof, if any, will be accounted for in accordance with applicable accounting standards. 6. Previous periods' figures have been regrouped/reclassified to be in conformity with current period's classification/ disclosure, wherever necessary.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Rest of the World 43,293.00 1,26,354.00
2 USA 10,984.00 32,349.00
3 Unallocated 3,368.00 8,718.00
Total Segment Revenue 57,645.00 1,67,421.00
Less: Inter segment revenue
Revenue from operations 57,645.00 1,67,421.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Rest of the World 16,030.00 46,787.00
2 USA 991.00 3,430.00
3 Unallocated 3,368.00 8,718.00
Total Profit before tax 20,389.00 58,935.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 20,389.00 58,935.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Rest of the World 1,72,007.00 1,72,007.00
2 USA 61,791.00 61,791.00
3 Unallocated 1,38,058.00 1,38,058.00
Total Segment Asset 3,71,856.00 3,71,856.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 3,71,856.00 3,71,856.00
4 Segment Liabilities
Segment Liabilities
1 Rest of the World 27,305.00 27,305.00
2 USA 6,555.00 6,555.00
3 Unallocated 0.00 0.00
Total Segment Liabilities 33,860.00 33,860.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 33,860.00 33,860.00
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 Defined Benefit Plan (95.00) 39.00
2 Income tax relating to these items 24.00 (10.00)
Total Amount of items that will not be reclassified to profit and loss (71.00) 29.00
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 difference in translating the financial statements of foreign operations 1,755.00 6,445.00
Total Amount of items that will be reclassified to profit and loss 1,755.00 6,445.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,684.00 6,474.00