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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 31-07-2026   15:30:00
End date and time of board meeting 31-07-2026   16:35:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 25,748.90 25,748.90
Other income 1,282.59 1,282.59
Total income 27,031.49 27,031.49
2 Expenses
(a) Cost of materials consumed 6,985.45 6,985.45
(b) Purchases of stock-in-trade 1,129.00 1,129.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,685.35) (2,685.35)
(d) Employee benefit expense 4,363.81 4,363.81
(e) Finance costs 3.64 3.64
(f) Depreciation, depletion and amortisation expense 1,809.95 1,809.95
(f) Other Expenses
1 Power and Fuel 3,472.01 3,472.01
2 Others 4,246.40 4,246.40
Total other expenses 7,718.41 7,718.41
Total expenses 19,324.91 19,324.91
3 Total profit before exceptional items and tax 7,706.58 7,706.58
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,706.58 7,706.58
6 Tax expense
7 Current tax 2,036.59 2,036.59
8 Deferred tax 28.03 28.03
9 Total tax expenses 2,064.62 2,064.62
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 5,641.96 5,641.96
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 127.73 127.73
16 Total profit (loss) for period 5,769.69 5,769.69
17 Other comprehensive income net of taxes 1,706.14 1,706.14
18 Total Comprehensive Income for the period 7,475.83 7,475.83
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,852.62 5,852.62
Total profit or loss, attributable to non-controlling interests (82.93) (82.93)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,558.55 7,558.55
Total comprehensive income for the period attributable to owners of parent non-controlling interests (82.72) (82.72)
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 5.52 5.52
Diluted earnings (loss) per share from continuing operations 5.52 5.52
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 5.52 5.52
Diluted earnings (loss) per share from continuing and discontinued operations 5.52 5.52
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 to the statement of unaudited consolidated financial results for the quarter ended June 30 2026 1 The above consolidated financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on July 31 2026. The Statutory Auditors of the holding company have carried out a limited review of the said results. 2 The figures for the quarter ended March 31 2026 are the balancing figures between the audited figures with respect to the full financial year and the published unaudited year to date figures upto the third quarter ended December 31, 2025 which were subjected to limited review 3 On November 21 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 assessment of the financial impact arising from these changes. Based on managements assessment including actuarial valuation, considering the best information available and ICAI guidance, the group has recognized an incremental liability of Rs 327.54 lakhs towards employee benefit obligation, primarily arising from the revised definition of wages under the New Labour Codes. Considering the event as regulatory driven and non recurring in nature, the impact of the same has been disclosed under exceptional items in the consolidated results for the year ended March 31 2026. The group continues to monitor further clarifications or FAQ from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 4. The Group 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 5 The above consolidated 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. 6 Celliimune Biotech Private Limited that was incorporated on January 15 2025 has been acquired by Concord Biotech Limited as on April 02 2026. Accordingly Celliimune Biotech Private Limited is a wholly owned subsidiary from April 02 2026.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
1 Re-measurement gain/ (loss) on defined benefit plans 71.56 71.56
2 Income tax relating to re-measurement gain/ (loss) on defined benefit plans (18.01) (18.01)
3 Fair value changes on equity investments through OCI 1,927.33 1,927.33
4 Income tax relating to fair value changes on equity investments through OCI (275.61) (275.61)
Total Amount of items that will not be reclassified to profit and loss 1,705.27
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
1 Foreign Currency Translation reserves 0.87 0.87
Total Amount of items that will be reclassified to profit and loss 0.87
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,706.14 1,706.14





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