Integrated Filing — IndAS



General information about company

Scrip Code 524558
NSE Symbol NEULANDLAB
MSEI Symbol NOTLISTED
ISIN INE794A01010
Name of company NEULAND LABORATORIES 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 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
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 Manufacturing of Active Pharmaceuticals
Start date and time of board meeting 05-08-2026   10:00:00
End date and time of board meeting 05-08-2026   15:42:00
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 64,157.71 64,157.71
Other income 849.17 849.17
Total income 65,006.88 65,006.88
2 Expenses
(a) Cost of materials consumed 22,876.92 22,876.92
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (774.54) (774.54)
(d) Employee benefit expense 10,642.92 10,642.92
(e) Finance costs 697.19 697.19
(f) Depreciation, depletion and amortisation expense 2,656.32 2,656.32
(f) Other Expenses
1 Manufacturing expenses 4,793.57 4,793.57
2 Other Expenses 4,329.80 4,329.80
Total other expenses 9,123.37 9,123.37
Total expenses 45,222.18 45,222.18
3 Total profit before exceptional items and tax 19,784.70 19,784.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 19,784.70 19,784.70
6 Tax expense
7 Current tax 5,088.03 5,088.03
8 Deferred tax (70.64) (70.64)
9 Total tax expenses 5,017.39 5,017.39
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 14,767.31 14,767.31
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 14,767.31 14,767.31
17 Other comprehensive income net of taxes (8.90) (8.90)
18 Total Comprehensive Income for the period 14,758.41 14,758.41
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14,767.31 14,767.31
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 14,758.41 14,758.41
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,290.05 1,290.05
Face value of equity share capital 10 10
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 115.1 115.1
Diluted earnings (loss) per share from continuing operations 115.1 115.1
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 115.1 115.1
Diluted earnings (loss) per share from continuing and discontinued operations 115.1 115.1
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 financial results for the quarter ended June 30, 2026, have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 05, 2026. 2. The financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 34, Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The consolidated financial results include results of the following wholly owned subsidiaries: (a) Neuland Laboratories Inc., USA (b) Neuland Laboratories KK., Japan. 4. Segment Reporting i. Segment information presented for the Consolidated financial results as permitted under the Ind AS - 'Operating Segments'. ii. The management has assessed the identification of reportable segments in accordance with the requirements of Ind AS 108 ‘Operating Segment’ and believes that the Group has only one reportable segment namely manufacture of active pharmaceutical ingredients and allied services”. Geography-wise details of the Company’s revenues from external customers and its non-current assets (excluding financial assets) are disclosed above. 5. The EPS for quarters has not been annualised. 6. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and published unaudited figures upto nine months of the relevant financial year.



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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 8.90 8.90
5 Total Other comprehensive income (8.90) (8.90)





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 M S K A & Associates LLP, Chartered Accountants Yes 31-07-2027