Integrated Filing — IndAS



General information about company

Scrip Code 532300
NSE Symbol WOCKPHARMA
MSEI Symbol NA
ISIN INE049B01025
Name of company Wockhardt 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 02-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2026
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 02-11-2026   12:05:00
End date and time of board meeting 02-11-2026   15:45:00
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 96,900.00 1,89,800.00
Other income 1,100.00 4,200.00
Total income 98,000.00 1,94,000.00
2 Expenses
(a) Cost of materials consumed 24,300.00 47,600.00
(b) Purchases of stock-in-trade 12,300.00 23,200.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,500.00) (4,700.00)
(d) Employee benefit expense 20,100.00 40,400.00
(e) Finance costs 5,600.00 10,800.00
(f) Depreciation, depletion and amortisation expense 5,500.00 11,000.00
(f) Other Expenses
1 Exchange fluctuation loss, net (900.00) (1,300.00)
2 Other expenses 26,300.00 48,100.00
Total other expenses 25,400.00 46,800.00
Total expenses 90,700.00 1,75,100.00
3 Total profit before exceptional items and tax 7,300.00 18,900.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,300.00 18,900.00
6 Tax expense
7 Current tax 400.00 1,100.00
8 Deferred tax (400.00) (200.00)
9 Total tax expenses 0.00 900.00
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 7,300.00 18,000.00
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 0.00 0.00
16 Total profit (loss) for period 7,300.00 18,000.00
17 Other comprehensive income net of taxes 2,600.00 4,000.00
18 Total Comprehensive Income for the period 9,900.00 22,000.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7,900.00 18,500.00
Total profit or loss, attributable to non-controlling interests (600.00) (500.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 9,800.00 21,400.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 100.00 600.00
21 Details of equity share capital
Paid-up equity share capital 8,100.00 8,100.00
Face value of equity share capital 5 5
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 4.85 11.41
Diluted earnings (loss) per share from continuing operations 4.85 11.39
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 4.85 11.41
Diluted earnings (loss) per share from continuing and discontinued operations 4.85 11.39
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) Notes to Consolidated Results Please refer to the Statement of Consolidated Audited Results for the quarter and half year ended September 30, 2026 as attached to the Outcome of Board Meeting.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 1,60,100.00
Capital work-in-progress 67,600.00
Investment property 0.00
Goodwill 1,04,000.00
Other intangible assets 27,100.00
Intangible assets under development 1,74,300.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non- current Financial assets 5,600.00
Total of other non-current financial assets 5,600.00
Total non-current financial assets 5,600.00
Deferred tax assets (net) 48,000.00
Other non-current assets
1 Non-current tax assets (Net) 8,500.00
2 Other non-current assets 16,000.00
Total of other non-current assets 24,500.00
Total non-current assets 6,11,200.00
2 Current assets
Inventories 97,300.00
Current financial asset
Current investments 11,700.00
Trade receivables, current 63,200.00
Cash and cash equivalents 33,000.00
Bank balance other than cash and cash equivalents 23,300.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3,300.00
Total current financial assets 1,34,500.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 44,600.00
Total of other current assets 44,600.00
Total current assets 2,76,400.00
3 Non-current assets classified as held for sale 2,600.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 8,90,200.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,100.00
Other equity 5,07,700.00
Total equity attributable to owners of parent 5,15,800.00
Non controlling interest 34,200.00
Total equity 5,50,000.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,43,100.00
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 4,200.00
Total of other non-current financial liabilities 4,200.00
Total non-current financial liabilities 1,47,300.00
Provisions, non-current 4,200.00
Deferred tax liabilities (net) 3,800.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 6,400.00
Total of other non-current liabilities 6,400.00
Total non-current liabilities 1,61,700.00
Current liabilities
Current financial liabilities
Borrowings, current 71,900.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7,400.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 54,900.00
Total Trade payable 62,300.00
Other current financial liabilities
1 Other current financial liabilities 18,900.00
2 Lease Liabilities 4,600.00
Total of other current financial liabilities 23,500.00
Total current financial liabilities 1,57,700.00
Other current liabilities 16,600.00
1 Other current liabilities 16,600.00
Total of other current liabilities 16,600.00
Provisions, current 3,600.00
Current tax liabilities (Net) 600.00
Deferred government grants, Current 0.00
Total current liabilities 1,78,500.00
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 3,40,200.00
Total equity and liabilites 8,90,200.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Notes to Assets and Liabilities Please refer to the Statement of Consolidated Un- Audited Results for the quarter and half year ended September 30, 2026 as attached to the Outcome of Board Meeting. Notes to Cash Flow Statements 1. For Notes to Cash flow statement, please refer Un-Audited Results for the quarter and half year ended september 30, 2026 as attached which is submitted under Outcome of Board Meeting uploaded today on Stock Exchange. 2. Other adjustments for non cash items consists of, Allowance Reversal of allowance for expected credit loss, doubtful advances and bad debts Rs.(3) crore, Profit Loss on sale of fixed assets net Rs (20). crore, Gain on sale of investments Rs.(20) crore. 3. Adjustments for unrealised foreign exchange losses and gain consists of Net foreign exchange fluctuation loss or gain, net Rs.1 crore. 4.Other inflows outflows of cash consists of Final settlement proceeds of the holdback amount under Business transfer agreement Rs.22 crore, Margin money under lien and bank balances (other than cash and cash equivalents) Rs.(184) and Sale/ (Purchase) of investment (net) Rs.307. 5. Repayment of borrowing consists of Repayment of long term borrowings Rs.(101) crore, Repayment of loan taken from Related Parties Long term Rs.(156) crore. 6.Proceeds from borrowings consists of Short term borrowing (net) Rs.85 crore, Loan from related party Rs.80 and Proceeds of long-term borrowing Rs.109 crore. 7. interest paid consists of Finance cost paid Rs.(102) crore. 8. Aggregated or segregated in accordance with the prescribed format and to the extent with the requirement of the accounting standard.



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 Items that will not be reclassified to Profit or Loss -(charge) / credit (consisting of re-measurement of net defined benefit (liability) / asset) 8.00 16.00
2 Items that will not be reclassified to Profit or Loss -(charge) / credit (consisting of re-measurement of net defined benefit (liability) / asset) (8.00) (16.00)
Total Amount of items that will not be reclassified to profit and loss 0.00 0.00
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
1 Items that will be reclassified to Profit or Loss - (charge) / credit (Consisting of Exchange differences on translating the financial statements of foreign operations) 2,600.00 4,000.00
Total Amount of items that will be reclassified to profit and loss 2,600.00 4,000.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,600.00 4,000.00



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 18,900.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 10,800.00
Adjustments for decrease (increase) in inventories (7,800.00)
Adjustments for decrease (increase) in trade receivables, current (3,700.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (3,600.00)
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 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,900.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 11,000.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
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 100.00
Adjustments for dividend income 0.00
Adjustments for interest income 600.00
Adjustments for share-based payments 300.00
Adjustments for fair value losses (gains) 800.00
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 (4,300.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 5,900.00
Net cash flows from (used in) operations 24,800.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,100.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 23,700.00
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 0.00
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 8,500.00
Purchase of property, plant and equipment 8,300.00
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 15,500.00
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 0.00
Interest received 600.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 14,500.00
Net cash flows from (used in) investing activities (200.00)
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 27,400.00
Repayments of borrowings 25,700.00
Payments of lease liabilities 3,800.00
Dividends paid 0.00
Interest paid 10,200.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (12,300.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 11,200.00
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 11,200.00
Cash and cash equivalents cash flow statement at beginning of period 21,800.00
Cash and cash equivalents cash flow statement at end of period 33,000.00





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 M S K C and Associates LLP Yes 30-09-2026