Integrated Filing — IndAS



General information about company

Scrip Code 524396
NSE Symbol BIOFILCHEM
MSEI Symbol NOTLISTED
ISIN INE829A01014
Name of company BIOFIL CHEMICALS & 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-08-2026
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 Standalone
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 11-08-2026   16:30:00
End date and time of board meeting 11-08-2026   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations 1,235.02 1,235.02
Other income 6.26 6.26
Total income 1,241.28 1,241.28
2 Expenses
(a) Cost of materials consumed 948.18 948.18
(b) Purchases of stock-in-trade 311.58 311.58
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (81.18) (81.18)
(d) Employee benefit expense 19.36 19.36
(e) Finance costs 0.07 0.07
(f) Depreciation, depletion and amortisation expense 6.84 6.84
(f) Other Expenses
1 Manufacturing Expenses 5.93 5.93
2 Administrative Expenses 16.29 16.29
3 Selling and Distribution Expenses 0.80 0.80
Total other expenses 23.02 23.02
Total expenses 1,227.87 1,227.87
3 Total profit before exceptional items and tax 13.41 13.41
4 Exceptional items 0.00 0.00
5 Total profit before tax 13.41 13.41
6 Tax expense
7 Current tax 2.50 2.50
8 Deferred tax 0.00 0.00
9 Total tax expenses 2.50 2.50
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 10.91 10.91
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 10.91 10.91
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 10.91 10.91
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,627.38 1,627.38
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 0.07 0.07
Diluted earnings (loss) per share from continuing operations 0.07 0.07
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 0.07 0.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.07 0.07
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 above Un-Audited Financial Results for the Quarter ended June 30, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on 11th August, 2026. The above results have been reviewed by Statutory Auditors of the company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company's Management has exercised necessary due diligence to ensure that the financial results provide a true and fair view of its affairs. 2. This financial results has been prepared in accordance with the guidelines issued by the Securities Exchange Board of India (SEBI) and Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3. The figures of the previous period / year have been re-stated/ re-grouped / re-arranged/ reclassified and / or recasted wherever found necessary. 4. The Company has reported segment wise information as per Indian Accounting Standard (Ind AS-108). The Operations of the Company are conducted within India, there is no separate reportable geographical segment and the company reported the following business segments a. Pharma Product b. Chemicals Division 5. The aforesaid un-audited Financial Results will be uploaded on the Company’s website www.biofilgroup.net and will also be available on the websites of the Stock exchanges i.e. www.bseindia.com and www.nseindia.com for the benefit of shareholders and investors. Further, publication containing a Quick Response code and the details of the webpage where complete financial results of the Company are available, will be published in English and Hindi Newspapers with in prescribed time limit. 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 the years to date figures up to the third quarter which were subjected to limited review. 7. The increase in revenue from operations for the quarter ended June 30, 2026, as compared to the corresponding quarter ended June 30, 2025, is primarily attributable to an increase in trading activities during the current quarter, resulting in higher sales of traded goods. 8.The Company is presently undertaking renovation and upgradation of its manufacturing facility pursuant to the revision in Schedule M of the Drugs and Cosmetics Rules. The said upgradation work is expected to be completed within approximately 3 to 6 months. The Company expects that, upon completion of the upgradation and commencement of regular manufacturing operations, the enhanced manufacturing capabilities will contribute to an improvement in sales in the subsequent periods.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Pharma Division 0.003134 0.003134
2 Chemical Division 0.0092162 0.0092162
Total Segment Revenue 1,235.02 1,235.02
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,235.02 1,235.02
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pharma Division (6.41) (6.41)
2 Chemical Division 15.43 15.43
Total Profit before tax 9.02 9.02
i. Finance cost (4.39) (4.39)
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 13.41 13.41
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pharma Division 2,769.36 2,769.36
2 Chemical Division 2,922.96 2,922.96
Total Segment Asset 5,692.32 5,692.32
Un-allocable Assets 0.00 0.00
Net Segment Asset 5,692.32 5,692.32
4 Segment Liabilities
Segment Liabilities
1 Pharma Division 1,637.01 1,637.01
2 Chemical Division 1,888.31 1,888.31
Total Segment Liabilities 3,525.32 3,525.32
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,525.32 3,525.32
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 Standalone Standalone
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00