Integrated Filing — IndAS



General information about company

Scrip Code 543960
NSE Symbol CONCORDBIO
MSEI Symbol NA
ISIN INE338H01029
Name of company Concord Biotech 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 06-02-2026
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 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 11-02-2026   17:00:00
End date and time of board meeting 11-02-2026   18:22:00
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? 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
NA



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 Standalone Standalone
1 Income
Revenue from operations 27,813.39 72,917.90
Other income 1,008.22 3,718.89
Total income 28,821.61 76,636.79
2 Expenses
(a) Cost of materials consumed 6,659.28 18,380.69
(b) Purchases of stock-in-trade 2,006.71 4,655.85
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,049.51) (7,007.92)
(d) Employee benefit expense 4,408.72 12,516.73
(e) Finance costs 5.84 17.56
(f) Depreciation, depletion and amortisation expense 1,867.25 5,483.84
(f) Other Expenses
1 Power and fuel 2,843.66 8,643.96
2 Others 3,722.41 10,313.12
Total other expenses 6,566.07 18,957.08
Total expenses 19,464.36 53,003.83
3 Total profit before exceptional items and tax 9,357.25 23,632.96
4 Exceptional items (327.54) (327.54)
5 Total profit before tax 9,029.71 23,305.42
6 Tax expense
7 Current tax 2,156.83 5,764.28
8 Deferred tax 94.61 216.68
9 Total tax expenses 2,251.44 5,980.96
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 6,778.27 17,324.46
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 6,778.27 17,324.46
17 Other comprehensive income net of taxes 2,307.68 4,216.46
18 Total Comprehensive Income for the period 9,085.95 21,540.92
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 1,046.16 1,046.16
Face value of equity share capital 1 1
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 6.48 16.56
Diluted earnings (loss) per share from continuing operations 6.48 16.56
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 6.48 16.56
Diluted earnings (loss) per share from continuing and discontinued operations 6.48 16.56
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 standalone financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on February 11, 2026. The Statutory Auditors of the company have carried out a limited review of the said results. 2.The Company is engaged in the business of manufacturing and trading in pharmaceutical products. The entire business is considered as a single operating segment in terms of Indian Accounting Standard (Ind AS) 108 - Operating Segment. 3. On 21 November 2025, the Government of India notified four labour codes consolidating 29 existing labour laws. The Ministry of Labour and employment has issued draft central rules and FAQs to facilitate assesment of financial impact arising from these changes. Based on management's assessment including valuation, considering the best information available and ICAI guidance, the Company has recognised an incremental Liability of Rs. 327.54 lakhs towards employee benefit obligation, primarily arising from the revised definition of wages under new labour codes. Considering the event as regulatory driven and non recurring nature, the impact of the same has been disclosed under exceptional items in the standalone results for the quarter and nine months ended 31 December 2025. The Company continues to monitor the notification of final Central/State rules and related clarifications and will evaluate and account for any additional impact in the period in which such rules are notified or clarifications issued. 4.The above standalone financial results has been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read together with Companies (Indian Accounting Standards) Rules, 2015 and in accordance with the guidelines issued by the Securities and Exchange Board of India (SEBI).



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 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 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
1 Re-measurement gain/ (loss) on defined benefit plans (63.44) (93.50)
2 Income tax relating to re-measurement gain/ (loss) on defined benefit plans 15.97 23.53
3 Fair value changes on equity investments through OCI 2,748.13 5,001.67
4 Income tax relating to fair value changes on equity investments through OCI (392.98) (715.24)
Total Amount of items that will not be reclassified to profit and loss 2,307.68 4,216.46
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 2,307.68 4,216.46





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 B S R & Co. LLP Yes 31-07-2028