Integrated Filing — IndAS



General information about company

Scrip Code 524558
NSE Symbol NEULANDLAB
MSEI Symbol NOTLISTED
ISIN INE794A01010
Name of company NEULAND 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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
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 09-02-2026   14:45:00
End date and time of board meeting 09-02-2026   15:45:00
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



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 43,970.93 1,24,673.51
Other income 805.24 1,770.80
Total income 44,776.17 1,26,444.31
2 Expenses
(a) Cost of materials consumed 19,985.54 58,897.58
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,079.69) (10,276.44)
(d) Employee benefit expense 8,883.23 24,266.97
(e) Finance costs 679.03 1,674.23
(f) Depreciation, depletion and amortisation expense 2,391.96 6,665.06
(f) Other Expenses
1 Manufacturing Expense 5,456.12 13,989.22
2 Other expenses 3,012.44 11,079.46
Total other expenses 8,468.56 25,068.68
Total expenses 39,328.63 1,06,296.08
3 Total profit before exceptional items and tax 5,447.54 20,148.23
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,447.54 20,148.23
6 Tax expense
7 Current tax 1,525.40 5,213.33
8 Deferred tax (135.05) (197.68)
9 Total tax expenses 1,390.35 5,015.65
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 4,057.19 15,132.58
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 4,057.19 15,132.58
17 Other comprehensive income net of taxes (16.34) (17.25)
18 Total Comprehensive Income for the period 4,040.85 15,115.33
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,057.19 15,132.58
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,040.85 15,115.33
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,290.05 1,290.05
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 31.62 117.95
Diluted earnings (loss) per share from continuing operations 31.62 117.95
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 31.62 117.95
Diluted earnings (loss) per share from continuing and discontinued operations 31.62 117.95
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 financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 9, 2026. 2. The financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, 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 consolidated financial results include results of the following wholly owned subsidiaries: (a) Neuland Laboratories Inc., USA (b) Neuland Laboratories KK., Japan. 4. Segment Reporting 5. During the previous year, the Company has fully transferred an investment property located in Nanakramguda, Hyderabad, Telangana, through perpetual lease, resulting in total profit of Rs. 7,640.36 lakhs (For the quarter ended June 30, 2024: Rs. 2,062.56 lakhs and for the quarter ended December 31, 2024: Rs. 5,577.80 lakhs) being the profit is exceptional in nature, it has been disclosed as a separate line item. 6. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes, which have been effective from November 21, 2025. The incremental impact of these changes have been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025 which is not material. 7. The EPS for quarters has not been annualised.



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 India 9,159.00 36,258.73
2 Europe 12,198.98 37,883.13
3 USA and North America 19,180.36 39,978.66
4 Rest of the world 3,432.59 10,552.99
Total Segment Revenue 43,970.93 1,24,673.51
Less: Inter segment revenue 0.00 0.00
Revenue from operations 43,970.93 1,24,673.51
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 0.00 0.00
2 Europe 0.00 0.00
3 USA and North America 0.00 0.00
4 Rest of the world 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 1,33,319.64 1,33,319.64
2 Europe 0.00 0.00
3 USA and North America 0.00 0.00
4 Rest of the world 3.28 3.28
Total Segment Asset 1,33,322.92 1,33,322.92
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,33,322.92 1,33,322.92
4 Segment Liabilities
Segment Liabilities
1 India 0.00 0.00
2 Europe 0.00 0.00
3 USA and North America 0.00 0.00
4 Rest of the world 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 Re-measurement loss on defined benefit plans (24.89) (64.00)
Total Amount of items that will not be reclassified to profit and loss (24.89) (64.00)
2 Income tax relating to items that will not be reclassified to profit or loss (6.27) (16.11)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 2.28 30.64
Total Amount of items that will be reclassified to profit and loss 2.28 30.64
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (16.34) (17.25)





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 M S K A & Associates LLP, Chartered Accountants Yes 31-07-2027