Integrated Filing — IndAS



General information about company

Scrip Code 524824
NSE Symbol BALPHARMA
MSEI Symbol NOTLISTED
ISIN INE083D01012
Name of company BAL PHARMA 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 Single segment
Description of single segment PHARMACEUTICLES
Start date and time of board meeting 11-02-2026   17:00:00
End date and time of board meeting 11-02-2026   18:15:00
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 8,768.97 22,758.55
Other income 32.62 216.43
Total income 8,801.59 22,974.98
2 Expenses
(a) Cost of materials consumed 4,351.06 11,983.09
(b) Purchases of stock-in-trade 204.30 780.64
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 60.63 (799.94)
(d) Employee benefit expense 1,732.41 4,839.92
(e) Finance costs 485.08 1,276.21
(f) Depreciation, depletion and amortisation expense 322.99 802.13
(f) Other Expenses
1 Other Expenses 1,466.06 3,821.29
Total other expenses 1,466.06 3,821.29
Total expenses 8,622.53 22,703.34
3 Total profit before exceptional items and tax 179.06 271.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 179.06 271.64
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 179.06 271.64
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 179.06 271.64
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 179.06 271.64
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 177.99 269.01
Total profit or loss, attributable to non-controlling interests 1.07 2.63
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
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 1,592.09 1,592.09
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 1.12 1.69
Diluted earnings (loss) per share from continuing operations 1.12 1.69
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 1.12 1.69
Diluted earnings (loss) per share from continuing and discontinued operations 1.12 1.69
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 un-audited financial results of the Company have been reviewed by the audit committee and approved by the board of Directors as their respective meetings held on 11.02.2026. 2. The Consolidated financial results have been prepared in accordance with the Companies ( Indian Accountinng Standards ) Rules , 2015 ( IND-AS) prescribed under Section 133 of the Companies Act,2013, read with relavent rules issued thereunder and other recognised accounting practises and policies to the extent applicable. The unaudited consolidated financial results relates to Bal Pharma ltd, its subsidiaries , joint ventures and associates and are prepared by applying IND AS 110, consolidated financial statements and IND AS 28 Investments in associates and joint ventures. 3. The Company has only one reportable segment i.e Pharmaceuticles. 4. Previous period figures have been regrouped/rearranged wherever considered necessary to confirm to the period presentation.



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)
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 Consolidated Consolidated
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





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 SSJNB & Co Yes 31-03-2026