Integrated Filing — IndAS



General information about company

Scrip Code 532305
NSE Symbol INDSWFTLAB
MSEI Symbol NOTLISTED
ISIN INE915B01019
Name of company IND-SWIFT 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Single segment
Description of single segment PHARMACEUTICALS
Start date and time of board meeting 10-08-2026   15:00:00
End date and time of board meeting 10-08-2026   16:30:00
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 19,145.39 19,145.39
Other income 765.20 765.20
Total income 19,910.59 19,910.59
2 Expenses
(a) Cost of materials consumed 8,175.83 8,175.83
(b) Purchases of stock-in-trade 1,350.38 1,350.38
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,692.87) (1,692.87)
(d) Employee benefit expense 3,956.06 3,956.06
(e) Finance costs 70.52 70.52
(f) Depreciation, depletion and amortisation expense 758.31 758.31
(f) Other Expenses
1 Other Expenses 4,012.63 4,012.63
Total other expenses 4,012.63 4,012.63
Total expenses 16,630.86 16,630.86
3 Total profit before exceptional items and tax 3,279.73 3,279.73
4 Exceptional items (23.58) (23.58)
5 Total profit before tax 3,256.15 3,256.15
6 Tax expense
7 Current tax 799.92 799.92
8 Deferred tax (0.78) (0.78)
9 Total tax expenses 799.14 799.14
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 2,457.01 2,457.01
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 11.40 11.40
16 Total profit (loss) for period 2,468.41 2,468.41
17 Other comprehensive income net of taxes 8.23 8.23
18 Total Comprehensive Income for the period 2,476.64 2,476.64
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 8,683.66 8,683.66
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 2.84 2.84
Diluted earnings (loss) per share from continuing operations 2.84 2.84
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 2.84 2.84
Diluted earnings (loss) per share from continuing and discontinued operations 2.84 2.84
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) Notes: - 1. During the quarter ended 30th June, 2026, the company has achieved an EBITDA of Rs. 33.32 Crores and earned a Standalone Net Profit of Rs. 24.44 Crores as compared to the EBITDA of Rs. 8.44 Crores and Standalone Net Profit of Rs. 8.12 Crores during the corresponding quarter of previous financial year. 2. The above Un-Audited Standalone and Consolidated Financial Results have been prepared considering the requirements of Regulation 33 of the SEBI (LODR) Regulations, 2015, as amended. These results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 10th August, 2026. The above results have been subjected to limited review by the statutory auditors of the Company. The reports of the statutory auditors are unqualified. 3. The Un-Audited Standalone and Consolidated Financial Results for the quarter ended 30.06.2026 have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as 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. 4. The figures for the quarter ended March 31, 2026 were the balancing figures between audited figures in respect of full financial year and the year-to-date figures upto the third quarter of the previous financial year. 5. Exceptional items for the quarter ended 30th June, 2026 is Rs. 23.58 Lakhs whereas for 31st March, 2026 comprise of Rs. 515.24 Lakhs and for the financial year ended 31st March, 2026 of Rs. 1100.64 Lakhs, towards balances written back/written off (net) on account of amounts no longer payable/receivable. 6. The Company has invested the available surplus funds in various investment avenues which is regularly being monitored by the Investment Committee duly constituted by the Board of Directors of the Company. 7. The Consolidated financial results include the financial results of the parent company, Ind-Swift Laboratories Limited and the financial results of the following subsidiaries/Joint Venture: a) Ind-Swift Laboratories Inc., USA (Subsidiary) b) Fortune (India) Constructions Limited (Subsidiary) c) Indis Healthcare LLP (Joint Venture) d) MJM Remedies Private Limited (Subsidiary) e) ISLL Middle East LLC-FZ (Subsidiary) f) Ind Swift India Limited Kenya (Subsidiary) g) Capital Strikers LLP (Joint Venture) Ind-Swift Laboratories Limited and its subsidiaries are collectively referred to as ‘the Group’. 8. No adjustment has been made in respect of Deferred Taxes as per Ind-AS 12, as the same would be provided at year end. 9. During the quarter under review the Company has not issued any Non-Convertible Debt Securities. 10. The previous period figures have been re-grouped and re-classified wherever necessary. 11. The Company is exclusively in the Pharmaceutical Business segment. Place: Panchkula For Ind-Swift Laboratories Limited Date: 10th August, 2026 Navrattan Munjal Chairman



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 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 (8.23) (8.23)
5 Total Other comprehensive income 8.23 8.23





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 RATTAN KAUR AND ASSOCIATES Yes 31-01-2027