Integrated Filing — IndAS



General information about company

Scrip Code 539523
NSE Symbol ALKEM
MSEI Symbol NOTLISTED
ISIN INE540L01014
Name of company ALKEM 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
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 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 The Company is exclusively engaged in pharmaceutical business
Start date and time of board meeting 13-02-2026   11:00:00
End date and time of board meeting 13-02-2026   13:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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
No defaults on loans and debt securities



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 2,49,127.00 7,40,547.00
Other income 13,153.00 34,948.00
Total income 2,62,280.00 7,75,495.00
2 Expenses
(a) Cost of materials consumed 58,751.00 1,77,047.00
(b) Purchases of stock-in-trade 11,310.00 31,945.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,567.00 2,100.00
(d) Employee benefit expense 48,558.00 1,41,617.00
(e) Finance costs 1,551.00 4,105.00
(f) Depreciation, depletion and amortisation expense 6,091.00 17,839.00
(f) Other Expenses
1 Other Expenses 60,020.00 1,79,801.00
Total other expenses 60,020.00 1,79,801.00
Total expenses 1,87,848.00 5,54,454.00
3 Total profit before exceptional items and tax 74,432.00 2,21,041.00
4 Exceptional items (3,817.00) (2,388.00)
5 Total profit before tax 70,615.00 2,18,653.00
6 Tax expense
7 Current tax 12,439.00 35,729.00
8 Deferred tax (4,038.00) (13,882.00)
9 Total tax expenses 8,401.00 21,847.00
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 62,214.00 1,96,806.00
12 Profit (loss) from discontinued operations before tax 0.00 14,905.00
13 Tax expense of discontinued operations 0.00 5,208.00
14 Net profit (loss) from discontinued operation after tax 0.00 9,697.00
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 62,214.00 2,06,503.00
17 Other comprehensive income net of taxes (957.00) (1,388.00)
18 Total Comprehensive Income for the period 61,257.00 2,05,115.00
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 2,391.00 2,391.00
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 52.03 164.6
Diluted earnings (loss) per share from continuing operations 52.03 164.6
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 8.11
Diluted earnings (loss) per share from discontinued operations 0 8.11
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 52.03 172.71
Diluted earnings (loss) per share from continuing and discontinued operations 52.03 172.71
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 are prepared in accordance with the lndian Accounting Standards prescribed under section 133 of the Companies Act, 2013 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2) The above standalone financial results of the Company were reviewed and recommended by the Audit Committee on 12 February 2026 and subsequently approved by the Board of Directors at its meeting held on 13 February 2026. The auditors have issued an unmodified review report on the financial results for the quarter and nine months ended 31 December 2025. 3) The Board of Directors of the Company at their meeting held on 10 December 2024 had approved the transfer of Generic Business Undertaking to Alkem Wellness Limited, a wholly owned subsidiary of the Company as a going concern, on a slump sale basis. The Company has executed a Business Transfer Agreement (BTA), effective 01 October 2025, and transferred its Generic business to Alkem Wellness Limited. During the earlier periods, the proposed transfer of the Generic Business has been disclosed as discontinued operations in accordance with Ind AS 105 Non - current Assets Held for Sale and Discontinued Operations. The figures for the previous periods have been restated to give effect to the presentation requirement of Ind AS 105 Non - current Assets Held for Sale and Discontinued Operations. Key financial information of Discontinued Operations: Quarter ended 31.12.2025 Total Income : NIL Total expenses : NIL Profit before tax : NIL Total tax expense : NIL Net profit for the period after tax : NIL Quarter ended 30.09.2025 Total Income : 5,622.8 Total expenses : 4,653.3 Profit before tax : 969.5 Total tax expense : 338.8 Net profit for the period after tax : 630.7 Quarter ended 31.12.2024 Total Income : 4,880.4 Total expenses : 4,159.7 Profit before tax : 720.7 Total tax expense : 251.8 Net profit for the period after tax : 468.9 Nine months ended 31.12.2025 Total Income : 9,181.0 Total expenses : 7,690.5 Profit before tax : 1,490.5 Total tax expense : 520.8 Net profit for the period after tax : 969.7 Nine months ended 31.12.2024 (*Note: The figures for the nine months ended 31 December 2025 are not comparable with those of the corresponding period, as they reflect carved-out results up to 30 September 2025, the date on which the generic business was transferred to Alkem Wellness Limited.) Total Income : 13,784.4 Total expenses : 11,630.7 Profit before tax : 2,153.7 Total tax expense : 752.6 Net profit for the period : 1,401.1 Year ended 31.03.2025 Total Income : 18,974.9 Total expenses : 16,036.4 Profit before tax : 2,938.5 Total tax expense : 1,026.8 Net profit for the period : 1,911.7 4) Exceptional items include: 1) The Government of India notified the four Labour Codes which are effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact basis preliminary analysis of Rs. 381.7 million is classified and disclosed as an exceptional item in the results for the quarter and nine months ended 31 December 2025. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate financial impact on the basis of such developments as needed. 2) The Company as part of its ongoing initiative of networking, strategy and optimisation of manufacturing facilities had identified divestment of its Indore facility. The said facility had been sold in the quarter ended 30 June 2025 in accordance with the business transfer agreement entered with the buyer. The resulting gain amounting to Rs. 142.9 million had been classified and disclosed as an exceptional item in the results for the nine months ended 31 December 2025. 5) The Board of Directors at its meeting held on 13 February 2026 have declared an interim dividend of Rs. 43 (Rupees Forty Three only) per equity share (2150 % on the face value of Rs. 2 each) for the financial year ending 31 March 2026. 6) The Company operates in one reportable business segment i.e. Pharmaceuticals, accordingly no separate disclosure of segment information has been made.



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 In respect of continuing operations: (1,470.00) (2,097.00)
2 In respect of discontinued operations: 0.00 (36.00)
Total Amount of items that will not be reclassified to profit and loss (1,470.00) (2,133.00)
2 Income tax relating to items that will not be reclassified to profit or loss (513.00) (745.00)
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
5 Total Other comprehensive income (957.00) (1,388.00)