Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 08-08-2026   13:30:00
End date and time of board meeting 08-08-2026   15:15:00
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



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 1,16,662.90 1,16,662.90
Other income 3,038.00 3,038.00
Total income 1,19,700.90 1,19,700.90
2 Expenses
(a) Cost of materials consumed 68,212.40 68,212.40
(b) Purchases of stock-in-trade 2,648.80 2,648.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,318.90) (6,318.90)
(d) Employee benefit expense 20,143.30 20,143.30
(e) Finance costs 2,475.60 2,475.60
(f) Depreciation, depletion and amortisation expense 4,106.50 4,106.50
(f) Other Expenses
1 Other Expenses 14,509.50 14,509.50
Total other expenses 14,509.50 14,509.50
Total expenses 1,05,777.20 1,05,777.20
3 Total profit before exceptional items and tax 13,923.70 13,923.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,923.70 13,923.70
6 Tax expense
7 Current tax 2,715.00 2,715.00
8 Deferred tax 1,110.90 1,110.90
9 Total tax expenses 3,825.90 3,825.90
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 10,097.80 10,097.80
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 10,097.80 10,097.80
17 Other comprehensive income net of taxes 311.20 311.20
18 Total Comprehensive Income for the period 10,409.00 10,409.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,001.00 10,001.00
Total profit or loss, attributable to non-controlling interests 96.80 96.80
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,313.00 10,313.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 96.00 96.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.53 6.53
Diluted earnings (loss) per share from continuing operations 6.53 6.53
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 6.53 6.53
Diluted earnings (loss) per share from continuing and discontinued operations 6.53 6.53
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) For detailed notes, please refer the unaudited financial results uploaded on stock exchanges in pdf format on 08.08.2026



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)
1 CDMO 96,421.20 96,421.20
2 API 3,164.60 3,164.60
3 Domestic branded formulations 11,527.90 11,527.90
4 International branded formulations 3,454.80 3,454.80
5 Trade generics 2,094.40 2,094.40
6 Inter-segment eliminations 0.00 0.00
Total Segment Revenue 1,16,662.90 1,16,662.90
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,16,662.90 1,16,662.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CDMO 12,652.80 12,652.80
2 API (814.60) (814.60)
3 Domestic branded formulations 1,083.40 1,083.40
4 International branded formulations 621.50 621.50
5 Trade generics 1.20 1.20
6 Inter-segment eliminations 0.00 0.00
Total Profit before tax 13,544.30 13,544.30
i. Finance cost 2,285.60 2,285.60
ii. Other Unallocable Expenditure net off Unallocable income (2,665.00) (2,665.00)
Profit before tax 13,923.70 13,923.70
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CDMO 3,31,819.30 3,31,819.30
2 API 37,395.50 37,395.50
3 Domestic branded formulations 9,231.00 9,231.00
4 International branded formulations 9,364.90 9,364.90
5 Trade generics 4,145.90 4,145.90
6 Inter-segment eliminations (8,754.80) (8,754.80)
Total Segment Asset 3,83,201.80 3,83,201.80
Un-allocable Assets 1,87,152.20 1,87,152.20
Net Segment Asset 5,70,354.00 5,70,354.00
4 Segment Liabilities
Segment Liabilities
1 CDMO 1,93,895.20 1,93,895.20
2 API 4,465.80 4,465.80
3 Domestic branded formulations 13,130.60 13,130.60
4 International branded formulations 5,412.00 5,412.00
5 Trade generics 3,754.80 3,754.80
6 Inter-segment eliminations (8,754.80) (8,754.80)
Total Segment Liabilities 2,11,903.60 2,11,903.60
Un-allocable Liabilities 14,929.30 14,929.30
Net Segment Liabilities 2,26,832.90 2,26,832.90
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) * Segment results before depreciation are computed by aggregating profit/ (loss) before tax, exceptional items, finance costs, and depreciation and amortisation expense, and deducting interest income and other unallocated income/ (expenses) [net]. ** Segment results is calculated as segment results before depreciation less finance costs pertaining to segments and depreciation and amortisation expense.



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 Remeasurements of defined benefit plans 390.90 390.90
Total Amount of items that will not be reclassified to profit and loss 390.90
2 Income tax relating to items that will not be reclassified to profit or loss 79.80 79.80
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 0.10 0.10
Total Amount of items that will be reclassified to profit and loss 0.10
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 311.20 311.20