| Scrip Code | 543064 |
|---|---|
| NSE Symbol | COHANCE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE03QK01018 |
| Name of company | COHANCE 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 | 06-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 26-10-2026 |
| 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 | CONTRACT DEVELOPMENT AND MANUFACTURING |
| Start date and time of board meeting | 06-11-2026 14:30:00 |
| End date and time of board meeting | 06-11-2026 17:30:00 |
| 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 |
| 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 | 47,665.00 | 89,891.00 | |
| Other income | 1,241.00 | 2,466.00 | |
| Total income | 48,906.00 | 92,357.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 23,664.00 | 39,532.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (9,755.00) | (13,595.00) |
| (d) | Employee benefit expense | 15,354.00 | 28,650.00 |
| (e) | Finance costs | 837.00 | 1,511.00 |
| (f) | Depreciation, depletion and amortisation expense | 5,017.00 | 9,971.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 14,864.00 | 31,650.00 |
| Total other expenses | 14,864.00 | 31,650.00 | |
| Total expenses | 49,981.00 | 97,719.00 | |
| 3 | Total profit before exceptional items and tax | (1,075.00) | (5,362.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (1,075.00) | (5,362.00) |
| 6 | Tax expense | ||
| 7 | Current tax | (1,239.00) | (1,022.00) |
| 8 | Deferred tax | (63.00) | (48.00) |
| 9 | Total tax expenses | (1,302.00) | (1,070.00) |
| 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 | 227.00 | (4,292.00) |
| 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 | 227.00 | (4,292.00) |
| 17 | Other comprehensive income net of taxes | 693.00 | 1,272.00 |
| 18 | Total Comprehensive Income for the period | 920.00 | (3,020.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,522.00 | (890.00) | |
| Total profit or loss, attributable to non-controlling interests | (1,295.00) | (3,402.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,116.00 | 287.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1,196.00) | (3,307.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,826.00 | 3,826.00 | |
| 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 | 0.4 | -0.23 | |
| Diluted earnings (loss) per share from continuing operations | 0.38 | -0.27 | |
| 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 | 0.4 | -0.23 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.38 | -0.27 | |
| 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) | Since the characters in the notes exceed the set limit, it is requested to refer to the detailed notes in PDF result as uploaded on the Stock Exchanges |
|---|
| 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 | 1,72,705.00 | |
| Capital work-in-progress | 21,581.00 | |
| Investment property | 21,613.00 | |
| Goodwill | 1,29,019.00 | |
| Other intangible assets | 8,474.00 | |
| Intangible assets under development | 8,138.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 26,591.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 3,514.00 |
| Total of other non-current financial assets | 3,514.00 | |
| Total non-current financial assets | 30,105.00 | |
| Deferred tax assets (net) | 159.00 | |
| Other non-current assets | ||
| 1 | Non-current tax asset,(net) | 975.00 |
| 2 | Other non-current assets | 1,167.00 |
| Total of other non-current assets | 2,142.00 | |
| Total non-current assets | 3,93,936.00 | |
| 2 | Current assets | |
| Inventories | 73,434.00 | |
| Current financial asset | ||
| Current investments | 18,512.00 | |
| Trade receivables, current | 46,902.00 | |
| Cash and cash equivalents | 9,863.00 | |
| Bank balance other than cash and cash equivalents | 918.00 | |
| Loans, current | 218.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 847.00 | |
| Total current financial assets | 77,260.00 | |
| Current tax assets (net) | 2,405.00 | |
| Other current assets | ||
| 1 | Other current assets | 18,574.00 |
| Total of other current assets | 18,574.00 | |
| Total current assets | 1,71,673.00 | |
| 3 | Non-current assets classified as held for sale | 2,409.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 5,68,018.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 3,826.00 | |
| Other equity | 3,87,394.00 | |
| Total equity attributable to owners of parent | 3,91,220.00 | |
| Non controlling interest | 7,466.00 | |
| Total equity | 3,98,686.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,810.00 | |
| 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 | 19,585.00 |
| 2 | Other financial liabilities | 50,374.00 |
| Total of other non-current financial liabilities | 69,959.00 | |
| Total non-current financial liabilities | 72,769.00 | |
| Provisions, non-current | 40.00 | |
| Deferred tax liabilities (net) | 9,984.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 82,793.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 19,960.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 3,009.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 33,423.00 | |
| Total Trade payable | 36,432.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 2,486.00 |
| 2 | Other financial liabilities | 14,467.00 |
| Total of other current financial liabilities | 16,953.00 | |
| Total current financial liabilities | 73,345.00 | |
| Other current liabilities | 6,429.00 | |
| 1 | Other current liabilities | 6,429.00 |
| Total of other current liabilities | 6,429.00 | |
| Provisions, current | 5,051.00 | |
| Current tax liabilities (Net) | 1,714.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 86,539.00 | |
| 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 | 1,69,332.00 | |
| Total equity and liabilites | 5,68,018.00 | |
| 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 | Gain /(loss) on remeasurement of defined benefit plan | 10.00 | 29.00 |
| Total Amount of items that will not be reclassified to profit and loss | 10.00 | 29.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 5.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of gain / (loss) on hedging instrument in a cash flow hedging | 194.00 | 981.00 |
| 2 | Exchange differences on Translating foreign operations | 540.00 | 516.00 |
| Total Amount of items that will be reclassified to profit and loss | 734.00 | 1,497.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 51.00 | 249.00 |
| 5 | Total Other comprehensive income | 693.00 | 1,272.00 |
| 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 | (5,362.00) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,433.00 | |||||
| Adjustments for decrease (increase) in inventories | (17,203.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 23,059.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| 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 | 7,355.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 9,971.00 | |||||
| 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 | (603.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 72.00 | |||||
| Adjustments for share-based payments | 796.00 | |||||
| Adjustments for fair value losses (gains) | (2,690.00) | |||||
| 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) | 597.00 | |||||
| Other adjustments for non-cash items | (150.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 22,493.00 | |||||
| Net cash flows from (used in) operations | 17,131.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (1,675.00) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 18,806.00 | |||||
| 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 | 4,496.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 44,167.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 34,846.00 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | 10,801.00 | |||||
| Proceeds from sales of investment property | 761.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 91.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 455.00 | |||||
| Net cash flows from (used in) investing activities | (4,669.00) | |||||
| 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 | 12,440.00 | |||||
| Proceeds from issuing shares | 110.00 | |||||
| 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 | 7,913.00 | |||||
| Repayments of borrowings | 2,238.00 | |||||
| Payments of lease liabilities | 2,018.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 574.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (9,247.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 4,890.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 59.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 4,949.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 4,914.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 9,863.00 | |||||
| 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 & Co | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|