| Scrip Code | 544222 |
|---|---|
| NSE Symbol | AKUMS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE09XN01023 |
| Name of company | AKUMS DRUGS AND PHARMACEUTICALS 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 | 14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth 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 | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 14-05-2026 11:30:00 |
| End date and time of board meeting | 14-05-2026 13:09:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,15,786.80 | 4,35,901.70 | |
| Other income | 3,530.10 | 12,872.50 | |
| Total income | 1,19,316.90 | 4,48,774.20 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 58,690.60 | 2,29,868.30 |
| (b) | Purchases of stock-in-trade | 6,292.60 | 20,099.70 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,063.00 | 1,383.80 |
| (d) | Employee benefit expense | 19,903.20 | 75,382.40 |
| (e) | Finance costs | 2,389.20 | 9,407.30 |
| (f) | Depreciation, depletion and amortisation expense | 4,011.80 | 15,455.10 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 14,665.30 | 56,965.10 |
| Total other expenses | 14,665.30 | 56,965.10 | |
| Total expenses | 1,07,015.70 | 4,08,561.70 | |
| 3 | Total profit before exceptional items and tax | 12,301.20 | 40,212.50 |
| 4 | Exceptional items | (179.60) | (2,002.40) |
| 5 | Total profit before tax | 12,121.60 | 38,210.10 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,928.30 | 8,982.70 |
| 8 | Deferred tax | 2,059.10 | 3,587.70 |
| 9 | Total tax expenses | 3,987.40 | 12,570.40 |
| 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 | 8,134.20 | 25,639.70 |
| 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 | 8,134.20 | 25,639.70 |
| 17 | Other comprehensive income net of taxes | 278.40 | 92.30 |
| 18 | Total Comprehensive Income for the period | 8,412.60 | 25,732.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 8,461.30 | 25,518.80 | |
| Total profit or loss, attributable to non-controlling interests | (327.10) | 120.90 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 8,740.10 | 25,614.40 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (327.50) | 117.60 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,062.10 | 3,062.10 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 5.53 | 16.67 | |
| Diluted earnings (loss) per share from continuing operations | 5.53 | 16.67 | |
| 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 | 5.53 | 16.67 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.53 | 16.67 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 1,44,825.80 | ||
| Capital work-in-progress | 17,666.40 | ||
| Investment property | |||
| Goodwill | 206.30 | ||
| Other intangible assets | 548.20 | ||
| Intangible assets under development | 72.70 | ||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 14.30 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | |||
| 1 | Other non-current financial assets | 2,932.70 | |
| Total of other non-current financial assets | 2,932.70 | ||
| Total non-current financial assets | 2,947.00 | ||
| Deferred tax assets (net) | 17,088.80 | ||
| Other non-current assets | |||
| 1 | Non-current tax assets (net) | 1,795.10 | |
| 2 | Other non-current assets | 3,560.40 | |
| Total of other non-current assets | 5,355.50 | ||
| Total non-current assets | 1,88,710.70 | ||
| 2 | Current assets | ||
| Inventories | 75,571.30 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 79,656.40 | ||
| Cash and cash equivalents | 38,600.50 | ||
| Bank balance other than cash and cash equivalents | 1,29,459.30 | ||
| Loans, current | 0.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 2,957.10 | ||
| Total current financial assets | 2,50,673.30 | ||
| Current tax assets (net) | |||
| Other current assets | |||
| 1 | Other current assets | 29,741.20 | |
| Total of other current assets | 29,741.20 | ||
| Total current assets | 3,55,985.80 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 5,44,696.50 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 3,062.10 | ||
| Other equity | 3,28,272.70 | ||
| Total equity attributable to owners of parent | 3,31,334.80 | ||
| Non controlling interest | 1,777.30 | ||
| Total equity | 3,33,112.10 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | |||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| Total Trade payable | |||
| Other non-current financial liabilities | |||
| 1 | Other non-current financial liabilities | 3,712.40 | |
| 2 | Lease Liabilities | 7,684.40 | |
| Total of other non-current financial liabilities | 11,396.80 | ||
| Total non-current financial liabilities | 11,396.80 | ||
| Provisions, non-current | 4,860.70 | ||
| Deferred tax liabilities (net) | 1,770.60 | ||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | |||
| 1 | Other non-current liabilities | 84,080.60 | |
| Total of other non-current liabilities | 84,080.60 | ||
| Total non-current liabilities | 1,02,108.70 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 7,295.40 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 8,797.50 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 51,418.30 | ||
| Total Trade payable | 60,215.80 | ||
| Other current financial liabilities | |||
| 1 | Other current financial liabilities | 13,364.80 | |
| 2 | Lease Liabilities | 763.30 | |
| Total of other current financial liabilities | 14,128.10 | ||
| Total current financial liabilities | 81,639.30 | ||
| Other current liabilities | 20,401.80 | ||
| 1 | Other current liabilities | 20,401.80 | |
| Total of other current liabilities | 20,401.80 | ||
| Provisions, current | 6,542.10 | ||
| Current tax liabilities (Net) | 892.50 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 1,09,475.70 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 2,11,584.40 | ||
| Total equity and liabilites | 5,44,696.50 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Property, Plant and Equipment also includes Right of use asset of Rs. 1688.50 million. |
|---|
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | CDMO | 95,194.10 | 3,48,519.90 | ||||
| 2 | API | 4,070.50 | 18,443.50 | ||||
| 3 | Domestic Branded Formulations | 10,206.50 | 44,630.40 | ||||
| 4 | International Branded Formulations | 3,583.20 | 14,346.20 | ||||
| 5 | Trade Generics | 2,732.50 | 9,961.70 | ||||
| 6 | Inter-segment eliminations | 0.00 | 0.00 | ||||
| Total Segment Revenue | 1,15,786.80 | 4,35,901.70 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,15,786.80 | 4,35,901.70 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | CDMO | 10,156.80 | 32,903.10 | ||||
| 2 | API | (1,675.00) | (5,765.50) | ||||
| 3 | Domestic Branded Formulations | 2,116.50 | 8,723.80 | ||||
| 4 | International Branded Formulations | 936.20 | 3,423.10 | ||||
| 5 | Trade Generics | 123.80 | (1,139.30) | ||||
| 6 | Inter-segment eliminations | 0.00 | 0.00 | ||||
| Total Profit before tax | 11,658.30 | 38,145.20 | |||||
| i. Finance cost | 2,202.60 | 8,707.90 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (2,845.50) | (10,775.20) | |||||
| Profit before tax | 12,301.20 | 40,212.50 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | CDMO | 3,05,440.40 | 3,05,440.40 | ||||
| 2 | API | 39,694.60 | 39,694.60 | ||||
| 3 | Domestic Branded Formulations | 7,704.70 | 7,704.70 | ||||
| 4 | International Branded Formulations | 9,294.20 | 9,294.20 | ||||
| 5 | Trade Generics | 4,567.60 | 4,567.60 | ||||
| 6 | Inter-segment eliminations | (9,169.20) | (9,169.20) | ||||
| Total Segment Asset | 3,57,532.30 | 3,57,532.30 | |||||
| Un-allocable Assets | 1,87,164.20 | 1,87,164.20 | |||||
| Net Segment Asset | 5,44,696.50 | 5,44,696.50 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | CDMO | 1,81,771.10 | 1,81,771.10 | ||||
| 2 | API | 3,130.40 | 3,130.40 | ||||
| 3 | Domestic Branded Formulations | 11,461.00 | 11,461.00 | ||||
| 4 | International Branded Formulations | 5,842.40 | 5,842.40 | ||||
| 5 | Trade Generics | 4,377.10 | 4,377.10 | ||||
| 6 | Inter-segment eliminations | (9,169.20) | (9,169.20) | ||||
| Total Segment Liabilities | 1,97,412.80 | 1,97,412.80 | |||||
| Un-allocable Liabilities | 14,171.60 | 14,171.60 | |||||
| Net Segment Liabilities | 2,11,584.40 | 2,11,584.40 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| 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 | Items that will not be reclassified to profit and loss | 364.20 | 131.60 |
| Total Amount of items that will not be reclassified to profit and loss | 364.20 | 131.60 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 85.70 | 39.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit and loss | (0.10) | (0.30) |
| Total Amount of items that will be reclassified to profit and loss | (0.10) | (0.30) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 278.40 | 92.30 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 38,210.10 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 9,407.30 | |||||
| Adjustments for decrease (increase) in inventories | (7,478.20) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (5,568.90) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (7,827.30) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (2,660.60) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 15,455.10 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 5,154.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 694.90 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (380.60) | |||||
| Other adjustments for non-cash items | 11.20 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 6,806.90 | |||||
| Net cash flows from (used in) operations | 45,017.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | (10,967.70) | |||||
| Income taxes paid (refund) | 8,736.80 | |||||
| Other inflows (outflows) of cash | 92,807.70 | |||||
| Net cash flows from (used in) operating activities | 1,18,120.20 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 774.80 | |||||
| Purchase of property, plant and equipment | 23,052.90 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 3,865.70 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (74,614.40) | |||||
| Net cash flows from (used in) investing activities | (93,026.80) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 5,929.90 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 1,628.80 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 913.10 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 3,388.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 28,481.40 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 28,481.40 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 10,119.10 | |||||
| Cash and cash equivalents cash flow statement at end of period | 38,600.50 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | Walker Chandiok & Co LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|