| Scrip Code | 524715 |
|---|---|
| NSE Symbol | SUNPHARMA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE044A01036 |
| Name of company | Sun Pharmaceutical Industries 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 | 30-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-10-2026 |
| 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 | 30-10-2026 10:45:00 |
| End date and time of board meeting | 30-10-2026 14:55:00 |
| 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 | Not applicable |
| 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 | 16,19,871.00 | 31,49,859.00 | |
| Other income | 51,732.00 | 1,24,094.00 | |
| Total income | 16,71,603.00 | 32,73,953.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,31,870.00 | 4,34,498.00 |
| (b) | Purchases of stock-in-trade | 1,14,327.00 | 2,16,277.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (36,524.00) | (44,786.00) |
| (d) | Employee benefit expense | 3,27,416.00 | 6,50,139.00 |
| (e) | Finance costs | 7,467.00 | 17,434.00 |
| (f) | Depreciation, depletion and amortisation expense | 75,834.00 | 1,49,706.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 5,16,239.00 | 9,97,620.00 |
| 2 | Net (gain) / loss on foreign currency transactions | (7,846.00) | (20,045.00) |
| Total other expenses | 5,08,393.00 | 9,77,575.00 | |
| Total expenses | 12,28,783.00 | 24,00,843.00 | |
| 3 | Total profit before exceptional items and tax | 4,42,820.00 | 8,73,110.00 |
| 4 | Exceptional items | (1,26,883.00) | (1,47,292.00) |
| 5 | Total profit before tax | 3,15,937.00 | 7,25,818.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,15,779.00 | 2,34,580.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 1,15,779.00 | 2,34,580.00 |
| 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 | 2,00,158.00 | 4,91,238.00 |
| 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 | (651.00) | (1,608.00) |
| 16 | Total profit (loss) for period | 1,99,507.00 | 4,89,630.00 |
| 17 | Other comprehensive income net of taxes | 51,149.00 | 2,02,064.00 |
| 18 | Total Comprehensive Income for the period | 2,50,656.00 | 6,91,694.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,98,853.00 | 4,88,332.00 | |
| Total profit or loss, attributable to non-controlling interests | 654.00 | 1,298.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,50,113.00 | 6,90,945.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 543.00 | 749.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 23,993.00 | 23,993.00 | |
| 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 | 8.3 | 20.4 | |
| Diluted earnings (loss) per share from continuing operations | 8.3 | 20.4 | |
| 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 | 8.3 | 20.4 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 8.3 | 20.4 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | (1) For detailed notes refer full results uploaded on website of stock exchanges and company. (2) ) In cashflow, effect of exchange rate changes on cash and cash equivalents includes cash and cash equivalent taken over on acquisition of subsidiary of Rs. 165.8 Mn |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 11,14,123.00 | |
| Capital work-in-progress | 1,86,365.00 | |
| Investment property | ||
| Goodwill | 10,04,941.00 | |
| Other intangible assets | 12,31,573.00 | |
| Intangible assets under development | 1,60,411.00 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 3,24,744.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 293.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 15,786.00 |
| Total of other non-current financial assets | 15,786.00 | |
| Total non-current financial assets | 3,40,823.00 | |
| Deferred tax assets (net) | 3,91,095.00 | |
| Other non-current assets | ||
| 1 | Income tax assets (Net) | 78,592.00 |
| 2 | Other non-current assets | 49,262.00 |
| Total of other non-current assets | 1,27,854.00 | |
| Total non-current assets | 45,57,185.00 | |
| 2 | Current assets | |
| Inventories | 12,59,235.00 | |
| Current financial asset | ||
| Current investments | 13,20,175.00 | |
| Trade receivables, current | 17,80,478.00 | |
| Cash and cash equivalents | 18,40,095.00 | |
| Bank balance other than cash and cash equivalents | 1,96,742.00 | |
| Loans, current | 5,348.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,74,701.00 | |
| Total current financial assets | 53,17,539.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 3,49,884.00 |
| Total of other current assets | 3,49,884.00 | |
| Total current assets | 69,26,658.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 1,14,83,843.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 23,993.00 | |
| Other equity | 89,03,995.00 | |
| Total equity attributable to owners of parent | 89,27,988.00 | |
| Non controlling interest | 28,385.00 | |
| Total equity | 89,56,373.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 6,669.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 34,998.00 |
| 2 | Other financial liabilities | 9,007.00 |
| Total of other non-current financial liabilities | 44,005.00 | |
| Total non-current financial liabilities | 50,674.00 | |
| Provisions, non-current | 50,771.00 | |
| Deferred tax liabilities (net) | 31,003.00 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 34,585.00 |
| 2 | Non-current tax liabilities (Net) | 1,279.00 |
| Total of other non-current liabilities | 35,864.00 | |
| Total non-current liabilities | 1,68,312.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 2,62,680.00 | |
| Trade payables, 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 | 7,41,896.00 | |
| Total Trade payable | 7,41,896.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 19,782.00 |
| 2 | Other financial liabilities | 2,68,721.00 |
| Total of other current financial liabilities | 2,88,503.00 | |
| Total current financial liabilities | 12,93,079.00 | |
| Other current liabilities | 1,12,457.00 | |
| 1 | Other current liabilities | 1,12,457.00 |
| Total of other current liabilities | 1,12,457.00 | |
| Provisions, current | 6,93,395.00 | |
| Current tax liabilities (Net) | 2,60,227.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 23,59,158.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 25,27,470.00 | |
| Total equity and liabilites | 1,14,83,843.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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 | Items that will not be reclassified to profit or loss | 5,380.00 | 1,29,417.00 |
| Total Amount of items that will not be reclassified to profit and loss | 5,380.00 | 1,29,417.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 842.00 | 9,729.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that may be reclassified to profit or loss | 49,521.00 | 88,711.00 |
| Total Amount of items that will be reclassified to profit and loss | 49,521.00 | 88,711.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 2,910.00 | 6,335.00 |
| 5 | Total Other comprehensive income | 51,149.00 | 2,02,064.00 |
| 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 | 7,25,818.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 17,434.00 | |||||
| Adjustments for decrease (increase) in inventories | (85,601.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,64,175.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (89,823.00) | |||||
| 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 | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 10,253.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (18,145.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 1,49,706.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 1,05,556.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 9,241.00 | |||||
| Adjustments for dividend income | 12,637.00 | |||||
| Adjustments for interest income | 43,846.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (53,826.00) | |||||
| 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 | (4,060.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (2,79,923.00) | |||||
| Net cash flows from (used in) operations | 4,45,895.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,31,761.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 3,14,134.00 | |||||
| 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 | 28,769.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 25,53,252.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 15,55,012.00 | |||||
| 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 | 8,490.00 | |||||
| Purchase of property, plant and equipment | 1,78,511.00 | |||||
| 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 | 0.00 | |||||
| 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 | 12,637.00 | |||||
| Interest received | 30,371.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (11,795.00) | |||||
| Net cash flows from (used in) investing activities | 8,30,663.00 | |||||
| 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 | 0.00 | |||||
| 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 | 1,16,809.00 | |||||
| Repayments of borrowings | 2,62,017.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 1,19,967.00 | |||||
| Interest paid | 17,225.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (11,334.00) | |||||
| Net cash flows from (used in) financing activities | (2,93,734.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 8,51,063.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 11,981.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 8,63,044.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 9,77,051.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 18,40,095.00 | |||||