Integrated Filing — IndAS



General information about company

Scrip Code 524348
NSE Symbol AARTIDRUGS
MSEI Symbol NOTLISTED
ISIN INE767A01016
Name of company AARTI DRUGS 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 15-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-05-2026
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 Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 15-05-2026   14:50:00
End date and time of board meeting 15-05-2026   16:40:00
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



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 72,030.00 2,56,531.00
Other income 76.00 239.00
Total income 72,106.00 2,56,770.00
2 Expenses
(a) Cost of materials consumed 42,719.00 1,50,401.00
(b) Purchases of stock-in-trade 3,332.00 11,508.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,009.00) (37.00)
(d) Employee benefit expense 3,228.00 12,932.00
(e) Finance costs 816.00 3,371.00
(f) Depreciation, depletion and amortisation expense 1,804.00 6,697.00
(f) Other Expenses
1 Other Expenses 14,180.00 50,808.00
Total other expenses 14,180.00 50,808.00
Total expenses 65,070.00 2,35,680.00
3 Total profit before exceptional items and tax 7,036.00 21,090.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,036.00 21,090.00
6 Tax expense
7 Current tax 1,768.00 1,328.00
8 Deferred tax (258.00) 268.00
9 Total tax expenses 1,510.00 1,596.00
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 5,526.00 19,494.00
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 5,526.00 19,494.00
17 Other comprehensive income net of taxes 277.00 320.00
18 Total Comprehensive Income for the period 5,803.00 19,814.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,519.00 19,492.00
Total profit or loss, attributable to non-controlling interests 6.55 2.03
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,796.00 19,809.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7.02 4.63
21 Details of equity share capital
Paid-up equity share capital 9,127.00 9,127.00
Face value of equity share capital 10 10
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 6.05 21.36
Diluted earnings (loss) per share from continuing operations 6.05 21.36
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 6.05 21.36
Diluted earnings (loss) per share from continuing and discontinued operations 6.05 21.36
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) Notes : 1. The above results for the Quarter & Period ended 31st March, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 15th May, 2026. 2. As on March 31, 2026 the Company, has 3 (three) subsidiaries, namely, Pinnacle Life Science Private Limited, Aarti Speciality Chemicals Limited, Pinnacle Chile SpA and 2 (two) step down subsidiary, namely Pharma Go SpA., Tripharma Chile SpA. 3. Company has only one business segment i.e. pharmaceuticals. 4. Figures for the previous Quarter have been regrouped or rearranged wherever necessary. 5. The aforesaid Audited Financial Results will be uploaded on the Company's website�www.aartidrugs.com�and will also be available on the website of BSE Limited�www.bseindia.com�and the National Stock Exchange of India Limited�www.nseindia.com�for the benefit of the shareholders and investors. 6. The figures for the quarter ended March 31, 2026 and quarter ended March 31, 2025 represent the difference between the audited figures in respect of full financial years and the published figures for the nine months ended December 31, 2025 and nine months ended December 31,2024. FOR AARTI DRUGS LIMITED Sd/- Prakash M. Patil (Chairman, Managing Director&CEO) DIN: 00005618 Place: Mumbai Date: 15th May' 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 1,06,827.00
Capital work-in-progress 21,381.00
Investment property
Goodwill 0.00
Other intangible assets 1,643.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2,731.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 2,731.00
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 2,167.00
Total of other non-current assets 2,167.00
Total non-current assets 1,34,749.00
2 Current assets
Inventories 49,078.00
Current financial asset
Current investments 0.00
Trade receivables, current 82,987.00
Cash and cash equivalents 727.00
Bank balance other than cash and cash equivalents 154.00
Loans, current 70.00
Other current financial assets
Total of other current financial assets 1,547.00
Total current financial assets 85,485.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 12,214.00
Total of other current assets 12,214.00
Total current assets 1,46,777.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,81,526.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9,127.00
Other equity 1,45,759.00
Total equity attributable to owners of parent 1,54,886.00
Non controlling interest 37.00
Total equity 1,54,923.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 25,687.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 109.00
Total of other non-current financial liabilities 109.00
Total non-current financial liabilities 25,796.00
Provisions, non-current 455.00
Deferred tax liabilities (net) 8,127.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 34,378.00
Current liabilities
Current financial liabilities
Borrowings, current 31,796.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,409.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 45,379.00
Total Trade payable 47,788.00
Other current financial liabilities
1 Other current financial liabilities 2,375.00
Total of other current financial liabilities 2,375.00
Total current financial liabilities 81,959.00
Other current liabilities 8,739.00
1 Other current liabilities 8,739.00
Total of other current liabilities 8,739.00
Provisions, current 812.00
Current tax liabilities (Net) 715.00
Deferred government grants, Current 0.00
Total current liabilities 92,225.00
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 1,26,603.00
Total equity and liabilites 2,81,526.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) FOR AARTI DRUGS LIMITED Sd/- Prakash M. Patil (Chairman, Managing Director&CEO) DIN: 00005618 Place: Mumbai Date: 15th May' 2026



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited 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 Fair value changes on Investments, net 287.00 287.00
2 Remeasurement of defined benefit Liabiliy/Assets, net (19.00) (19.00)
3 Foreign currency translation reserve 9.00 52.00
Total Amount of items that will not be reclassified to profit and loss 277.00 320.00
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
5 Total Other comprehensive income 277.00 320.00



Cash flow statement, indirect

Amount in (Lakhs)

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 21,090.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (1,785.00)
Adjustments for decrease (increase) in trade receivables, current (7,000.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (2.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,363.00
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 6,697.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 366.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (47.00)
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) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 592.00
Net cash flows from (used in) operations 21,682.00
Dividends received 0.00
Interest paid (3,371.00)
Interest received (117.00)
Income taxes paid (refund) (410.00)
Other inflows (outflows) of cash 8.00
Net cash flows from (used in) operating activities 25,354.00
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 155.00
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 28.00
Purchase of property, plant and equipment 17,332.00
Proceeds from sales of investment property 2.00
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 117.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1.00)
Net cash flows from (used in) investing activities (17,341.00)
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 4,303.00
Repayments of borrowings 7,000.00
Payments of lease liabilities 0.00
Dividends paid 1,817.00
Interest paid 3,230.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (7,744.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 269.00
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 269.00
Cash and cash equivalents cash flow statement at beginning of period 458.00
Cash and cash equivalents cash flow statement at end of period 727.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Gokhale & Sathe, Chartered Accountants Yes 28-02-2027