Integrated Filing — IndAS



General information about company

Scrip Code 524372
NSE Symbol ORCHPHARMA
MSEI Symbol NOTLISTED
ISIN INE191A01027
Name of company ORCHID PHARMA 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 11-08-2026
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 14-08-2026   14:00:00
End date and time of board meeting 14-08-2026   18:15:00
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 30,417.13 30,417.13
Other income 182.84 182.84
Total income 30,599.97 30,599.97
2 Expenses
(a) Cost of materials consumed 20,642.20 20,642.20
(b) Purchases of stock-in-trade 60.65 60.65
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (272.47) (272.47)
(d) Employee benefit expense 2,803.79 2,803.79
(e) Finance costs 223.02 223.02
(f) Depreciation, depletion and amortisation expense 1,094.91 1,094.91
(f) Other Expenses
1 Other Expenses 5,782.92 5,782.92
Total other expenses 5,782.92 5,782.92
Total expenses 30,335.02 30,335.02
3 Total profit before exceptional items and tax 264.95 264.95
4 Exceptional items 0.00 0.00
5 Total profit before tax 264.95 264.95
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 7.23 7.23
9 Total tax expenses 7.23 7.23
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 257.72 257.72
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 64.72 64.72
16 Total profit (loss) for period 322.44 322.44
17 Other comprehensive income net of taxes 0.64 0.64
18 Total Comprehensive Income for the period 323.08 323.08
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 5,988.52 5,988.52
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 0.54 0.54
Diluted earnings (loss) per share from continuing operations 0.54 0.54
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 0.54 0.54
Diluted earnings (loss) per share from continuing and discontinued operations 0.54 0.54
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 results for the quarter ended June 30 , 2026 as reviewed and recommended by the Audit committee of the Board, has been approved by the Board of Directors at its meeting held on Aaugust 14, 2026.The statutory auditors of the company have expressed an unmodified conclusion on the unaudited Standalone results and Consolidated results 2 The Statement has been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time and other recognized accounting practices and policies generally accepted in India, to the extent applicable. 3 a) The Government of India had consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes', which became effective from 21st November 2025. However, the new Rules are yet be notified even as on date. During the quarter ended December 2025, based on its preliminary understanding of the new Labour Codes, the Company recognised a provision of Rs. 711 .27 lakhs towards incremental estimated liabilities for past service cost relating to gratuity and leave, which was disclosed under Exceptional items. Thereafter, based on subsequent FAQ's and clarifications issued by the Ministry of Labour, deliberations at various forums and detailed examination of various provisions of the above new Labour Codes, the Company, based on Actuarial Valuation, has determined that the incremental estimated liabilities as on March 31, 2026 on account of past service cost in relation to Gratuity and Leave liability amounted to only Rs.733.29 Lakhs. Hence the differential provision of Rs.22.02 Lakhs has been made in the March 2026 quarter under Exceptional items. The Company continues to monitor the finalisation of Central 1 State Rules and further clarifications from the Government on other aspects of the Labour Codes and will account for any additional impact, if required, based on such developments. 4. The entire net Proceeds of Rs.39180 Lakhs raised on 27th June 2023 by way of Qualified Institutional PLacement (QIP) was received by the Company and the Statement of Net funds raised and its utilisation as on June 30, 2026 furnished below : Statement of QIP Net Funds raised and utilisation Particulars Amount as stated in Total amount utilised * Balance amount as on Remarks the Offer Document upto June 30, 2026 on June 30, 2026 kept Rs. In Lakhs Rs. In Lakhs in Fixed Deposits in lakhs 1)Investment in OBPL, subsidiary, for setting up Jammu Manufacturing Facility 13500 9762 3738 2)Repayment/prepayment, in full or in part, of certain outstanding borrowings availed by the company 19546 19546 - 3)Funding capital expenditure requirements for setting up a new block at the API facility of the Company in Alathur, Tamil Nadu 36 36 - 4)General corporate purposes 6372 6372 0 # Total 39454 35716 3738 # As per QIP Offer Document the amount allocated for General Corporate Purpose (GCP) was Rs. 6098 Lakhs which was based on the propsoed net proceeds after issue expenses being Rs.39180 Lakhs. However, net proceeds transferred to Monitoring Agency Account was Rs. 39454 Lakhs as against the proposed Net Proceeds of Rs. 39180 Lakhs, therefore surplus Amount of Rs. 274 Lakhs has been included in GCP Balance as on June 30, 2026. The allocation among the objects has been revised vide Shareholder's Resolution dated September 20, 2025. *Balamce amount excludes the interest earned on the Unutilized QIP funds kept in fixed deposits. 5. The operations of the Company falls under a single operating segment i.e., Pharmaceuticals in accordance with Ind AS 108 Operating Segments and hence no reporting as per Ind AS 108 is applicable. 6. The figures for the quarters ended 31st March, 2026 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial years which were subjected to limited review. 7 Pursuant to the Scheme of Amalgamation and Arrangement between Dhanuka Laboratories Limited (“Transferor Company”) and Orchid Pharma Limited (“Company” or “Transferee Company”) and their respective shareholders and creditors (“Scheme”), sanctioned by the Hon’ble National Company Law Tribunal, Chennai Bench (“NCLT”) vide its order dated June 05, 2026, the Transferor Company has been amalgamated with and into the Company. The Scheme has an appointed date of April 01, 2024 and became effective on July 10, 2026 upon filing of the certified copy of the NCLT order with the Registrar of Companies, Chennai. In accordance with the terms of the Scheme and the applicable provisions of Ind AS, the amalgamation has been accounted for from the appointed date. Accordingly, the financial results for the quarter ended June 30, 2026 and the comparative periods presented therein have been prepared/restated, respectively, to give effect to the amalgamation from the appointed date, as applicable. 8 The Company has successfully completed the acquisition of 100% assets of Allecra Therapeutics GmbH, Germany and Allecra Therapeutics SAS, France on October 29,2025 and August 01,2025 respectively. After the successful completion of above transactions, Orchid Pharma Limited now possesses 100% global ownership of Enmetazobactam (International Brand Name known as EXBLIFEP) (known as Orblicef in India), consolidating rights and control previously split across entities. This will mark the full repatriation of the first novel antibiotic molecule discovered in India, back to India. 9 The Company have acquired 100% Share Capital of Weilchensee 1272. V V GmbH, a Company incorporated under laws of Germany, now a Wholly owned subsidiary renamed as Orchid Pharma Europe GmbH w.e.f. July 30, 2025. 10 Figures of the previous period have been regrouped/reclassified/restated wherever considered 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
1 items that will not be classified to profit and loss 0.64 0.64
Total Amount of items that will not be reclassified to profit and loss 0.64
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 0.64 0.64