Integrated Filing — IndAS



General information about company

Scrip Code 509079
NSE Symbol GUFICBIO
MSEI Symbol NOTLISTED
ISIN INE742B01025
Name of company Gufic Biosciences 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
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 The Company's business activity falls within a single operating segment i.e. Pharmaceuticals
Start date and time of board meeting 14-08-2026   17:00:00
End date and time of board meeting 14-08-2026   18:10:00
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 26,081.80 26,081.80
Other income 45.75 45.75
Total income 26,127.55 26,127.55
2 Expenses
(a) Cost of materials consumed 10,614.20 10,614.20
(b) Purchases of stock-in-trade 1,403.08 1,403.08
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (517.31) (517.31)
(d) Employee benefit expense 4,180.49 4,180.49
(e) Finance costs 931.84 931.84
(f) Depreciation, depletion and amortisation expense 770.61 770.61
(f) Other Expenses
1 Other Expenses 5,740.70 5,740.70
Total other expenses 5,740.70 5,740.70
Total expenses 23,123.61 23,123.61
3 Total profit before exceptional items and tax 3,003.94 3,003.94
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,003.94 3,003.94
6 Tax expense
7 Current tax 608.00 608.00
8 Deferred tax 164.66 164.66
9 Total tax expenses 772.66 772.66
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 2,231.28 2,231.28
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 2,231.28 2,231.28
17 Other comprehensive income net of taxes 7.53 7.53
18 Total Comprehensive Income for the period 2,238.81 2,238.81
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 1,002.83 1,002.83
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 2.22 2.22
Diluted earnings (loss) per share from continuing operations 2.22 2.22
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 2.22 2.22
Diluted earnings (loss) per share from continuing and discontinued operations 2.22 2.22
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) 1. The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards), Rules, 2015 (Ind AS) as amended, prescribed under section 133 of Companies Act, 2013, read with rules issued thereunder. 2. The above results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on August 14, 2026. The Statutory Auditors have carried out limited review of the results for quarter ended June 30, 2026. 3. The Company's business activity falls within a single operating segment i.e. Pharmaceuticals. 4. The equity shares and basic/diluted earnings per share has been presented in accordance with Ind AS - 33-Earning per share. 5. The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of the full financial year and the unaudited published year-to -date figures up to the third quarter ended December 31, 2025 which were subjected to limited review. 6. Previous year/quarters figures have been regrouped/reclassified, wherever necessary.



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 (7.53) (7.53)
5 Total Other comprehensive income 7.53 7.53