Integrated Filing — IndAS
General information about company
| Scrip Code |
540596 |
| NSE Symbol |
ERIS |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE406M01024 |
| Name of company |
Eris Lifesciences 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 |
26-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
19-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Single segment |
| Description of single segment |
Pharmaceuticals |
| Start date and time of board meeting |
26-10-2026 11:00:00 |
| End date and time of board meeting |
26-10-2026 13:40:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
89,237.00 |
1,76,562.00 |
|
Other income |
320.00 |
559.00 |
|
Total income |
89,557.00 |
1,77,121.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
10,786.00 |
20,213.00 |
| (b) |
Purchases of stock-in-trade |
16,772.00 |
29,884.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(4,985.00) |
(3,599.00) |
| (d) |
Employee benefit expense |
14,919.00 |
30,261.00 |
| (e) |
Finance costs |
4,642.00 |
9,307.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
7,342.00 |
14,549.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
20,810.00 |
39,246.00 |
|
Total other expenses |
20,810.00 |
39,246.00 |
|
Total expenses |
70,286.00 |
1,39,861.00 |
| 3 |
Total profit before exceptional items and tax |
19,271.00 |
37,260.00 |
| 4 |
Exceptional items |
(3,590.00) |
(3,590.00) |
| 5 |
Total profit before tax |
15,681.00 |
33,670.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(6,478.00) |
(3,368.00) |
| 8 |
Deferred tax |
3,355.00 |
3,862.00 |
| 9 |
Total tax expenses |
(3,123.00) |
494.00 |
| 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 |
18,804.00 |
33,176.00 |
| 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 |
(90.00) |
(130.00) |
| 16 |
Total profit (loss) for period |
18,714.00 |
33,046.00 |
| 17 |
Other comprehensive income net of taxes |
(116.00) |
(110.00) |
| 18 |
Total Comprehensive Income for the period |
18,598.00 |
32,936.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
18,382.00 |
32,621.00 |
|
Total profit or loss, attributable to non-controlling interests |
332.00 |
425.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(116.00) |
(110.00) |
|
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 |
1,387.00 |
1,387.00 |
|
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 |
13.26 |
23.54 |
|
Diluted earnings (loss) per share from continuing operations |
13.25 |
23.53 |
| 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 |
13.26 |
23.54 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
13.25 |
23.53 |
| 24 |
Debt equity ratio |
0.5900 |
0.5900 |
| 25 |
Debt service coverage ratio |
3.1200 |
2.9400 |
| 26 |
Interest service coverage ratio |
5.1500 |
5.00 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
71,563.00 |
|
Capital work-in-progress |
39,494.00 |
|
Investment property |
0.00 |
|
Goodwill |
69,178.00 |
|
Other intangible assets |
3,45,578.00 |
|
Intangible assets under development |
605.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
5,028.00 |
|
Non-current financial assets |
|
|
Non-current investments |
1,000.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
112.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
1,140.00 |
|
Total of other non-current financial assets |
1,140.00 |
|
Total non-current financial assets |
2,252.00 |
|
Deferred tax assets (net) |
29,841.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
9,349.00 |
| 2 |
Non-current tax assets (net) |
5,146.00 |
|
Total of other non-current assets |
14,495.00 |
|
Total non-current assets |
5,78,034.00 |
| 2 |
Current assets |
|
|
Inventories |
47,447.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
63,188.00 |
|
Cash and cash equivalents |
23,809.00 |
|
Bank balance other than cash and cash equivalents |
1,604.00 |
|
Loans, current |
7,686.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,468.00 |
|
Total current financial assets |
97,755.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
34,884.00 |
|
Total of other current assets |
34,884.00 |
|
Total current assets |
1,80,086.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
7,58,120.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,387.00 |
|
Other equity |
4,13,047.00 |
|
Total equity attributable to owners of parent |
4,14,434.00 |
|
Non controlling interest |
(276.00) |
|
Total equity |
4,14,158.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
42,746.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease Liabilities |
3,759.00 |
| 2 |
Other non-current financial liabilities |
107.00 |
|
Total of other non-current financial liabilities |
3,866.00 |
|
Total non-current financial liabilities |
46,612.00 |
|
Provisions, non-current |
11,013.00 |
|
Deferred tax liabilities (net) |
17,871.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
352.00 |
|
Total of other non-current liabilities |
352.00 |
|
Total non-current liabilities |
75,848.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,95,434.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
3,276.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
42,298.00 |
|
Total Trade payable |
45,574.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
14,637.00 |
| 2 |
Lease Liabilities |
1,011.00 |
|
Total of other current financial liabilities |
15,648.00 |
|
Total current financial liabilities |
2,56,656.00 |
|
Other current liabilities |
5,904.00 |
| 1 |
Other current liabilities |
5,904.00 |
|
Total of other current liabilities |
5,904.00 |
|
Provisions, current |
4,172.00 |
|
Current tax liabilities (Net) |
1,382.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,68,114.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
3,43,962.00 |
|
Total equity and liabilites |
7,58,120.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Employee Benefit |
17.00 |
33.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
17.00 |
33.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
4.00 |
8.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Cash Flow Hedge |
(170.00) |
(173.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(170.00) |
(173.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(41.00) |
(38.00) |
| 5 |
Total Other comprehensive income |
(116.00) |
(110.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
33,670.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
9,307.00 |
|
Adjustments for decrease (increase) in inventories |
(3,765.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
5,702.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(5,023.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(534.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
12,610.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(1,180.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
14,549.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
2,769.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
588.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
374.00 |
|
Adjustments for share-based payments |
440.00 |
|
Adjustments for fair value losses (gains) |
(47.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(894.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
34,148.00 |
|
Net cash flows from (used in)
operations |
67,818.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
4,105.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
63,713.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
3,900.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
(2.00) |
|
Purchase of property, plant and equipment |
22,040.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
2,411.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
188.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(301.00) |
|
Net cash flows from (used in)
investing activities |
(28,466.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
1,135.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
23,132.00 |
|
Repayments of borrowings |
15,920.00 |
|
Payments of lease liabilities |
856.00 |
|
Dividends paid |
9,988.00 |
|
Interest paid |
14,415.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(16,912.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
18,335.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
18,335.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,474.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
23,809.00 |
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 |
Walker Chandiok & Co LLP |
Yes |
31-05-2028 |