INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ACCPL
MSEI Symbol NOTLISTED
ISIN INE0T8T01010
Name of Company Accretion Pharmaceuticals Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 08-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Pharmaceutical
Start date and time of board meeting 08-05-2026   15:00:00
End date and time of board meeting 08-05-2026   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 Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 25-07-2024
Indicate Company website link for updated RPT policy of the Company https://accretionpharma.com/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable


Financial Results — Other than Bank

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 4,589.09 8,962.71
Other income 8.00 19.05
Total Income 4,597.09 8,981.76
2 Expenses
(a) Cost of materials consumed 3,501.95 6,941.63
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (202.10) (426.34)
(d) Employee benefit expense 242.90 448.57
(e) Finance costs 47.71 84.79
(f) Depreciation and amortisation expense 81.14 121.11
(g) Other Expenses
1 Other Expenses 258.25 503.69
Total other expenses 258.25 503.69
Total expenses 3,929.85 7,673.45
3 Profit before exceptional and extraordinary items and tax 667.24 1,308.31
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 667.24 1,308.31
6 Extraordinary items 0.00 0.00
7 Profit before tax 667.24 1,308.31
8 Tax Expense
Current tax 172.43 333.78
Deferred tax 3.28 7.78
Total tax expenses 175.71 341.56
9 Net Profit Loss for the period from continuing operations 491.53 966.75
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 491.53 966.75
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 491.53 966.75
17 Details of equity share capital
Paid-up equity share capital 1,111.60 1,111.60
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 4,359.25
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.42 9.03
Diluted earnings (loss) per share from continuing and discontinued operations 4.42 9.03
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above Audited financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 08/05/2026. 2. The previous periods figures have been regrouped whereever necessary. 3.The Statutory auditors of the company have carried out an Audit and issued Independent Auditor's report of the above results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015. 4.The Company is mainly engaged in the business of manufacture, process, trade, sale, purchase, import, export, assemble, distribute, formulate, develop, consult, test and deal in all kind of Drugs, Pharmaceuticals products and related products thereto and which is considered as only reportable primary business segment as per Accounting Standard Segment Reporting (AS - 17). As such, no separate disclosure for Segment Reporting is made. 5.The figures for the half year ended 31st March, 2026 are the balancing figures between the audited figures in respect of full financial year and the year-to-date figures up to the first half year of the financial year. 6.The company had made an intial public offering (IPO) of 29,46,000 equity shares of face value of Rs. 10 each fully paid up for cash at a price of Rs. 101 per equity shares (including share premium of Rs. 91 per equity share) aggregating to Rs. 29,75,46,000/- The equity shares of the company got listed on NSE Emerge Platform on 21st May, 2025. 7.Earning per share is not retrospectively effected due to Fresh issue of equity as it is considered as Non-Adjusting event as per AS 4 'Contingencies and Events Occurring After the Balance Sheet Date'. 8. Statement of Utilization of proceeds from the preferential issue of the Equity Shares is attached herewith as additional disclosure.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,308.31
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 84.79
Adjustments for depreciation and amortisation expense 121.11
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 205.90
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (776.49)
Adjustments for decrease (increase) in trade receivables (1,073.90)
Adjustments for decrease (increase) in other current assets (698.46)
Adjustments for increase (decrease) in trade payables (182.05)
Adjustments for increase (decrease) in other current liabilities 0.88
Adjustments for provisions 87.52
Total adjustments for working capital (2,642.50)
Total adjustments for reconcile profit (loss) (2,436.60)
Net cash flows from (used in) operations (1,128.29)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 333.78
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (1,462.07)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (1,462.07)
4 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 0.00
Purchase of property plant and equipment 853.38
Proceeds from sales of intangible assets 0.00
Purchase of intangible 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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (853.38)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (853.38)
Cash flows from used in financing activities
Proceeds from issuing shares 2,975.46
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 178.24
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (84.79)
Net cash flows from (used in) financing activities before extraordinary items 2,712.43
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,712.43
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 396.98
6 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 396.98
Cash and cash equivalents cash flow statement at beginning of period 5.08
Cash and cash equivalents cash flow statement at end of period 402.06


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,111.60
Reserves and surplus 4,359.25
Money received against share warrants 0.00
Total shareholders' funds 5,470.85
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 86.25
Deferred tax liabilities (net) 27.24
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 0.00
Total non-current liabilities 113.49
6 Current liabilities
Short-term borrowings 1,145.87
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 158.87
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 417.70
Total Trade payable 576.57
Other current liabilities
1 Other Current Liabilities 5.35
Total of Other long-term liabilities 5.35
Short-term provisions 353.42
Total current liabilities 2,081.21
Total equity and liabilities 7,665.55
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,321.17
Producing properties
Intangible assets 0.00
Preproducing properties
Property, Plant and Equipment capital work-in-progress 20.20
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 1,341.37
ii Non-current investments 0.00
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 8.25
Other non-current assets
1 Other Non-current assets 256.62
Total of Other non-current assets 256.62
Total non-current assets 1,606.24
Current assets
Current investments 0.00
Inventories 2,837.46
Trade receivables 2,240.01
Cash and cash equivalents 402.06
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 554.07
Other current assets
1 Other current Assets 25.71
Total of Other current assets 25.71
Total current assets 6,059.31
Total assets 7,665.55
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) Repayment / Prepayment of certain borrowings availed by our company: During the period of Listing; an installment of the borrowings has been due for the payment, and the company has paid the said due installment from its own fund and after the listing proceedings received, company has paid off the remaining amount of the borrowings, as stated in the object of the Initial public offer.


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 22-05-2025
Amount Raised 2,975.46
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Capital expenditure towards purchase of new equipment/ machineries, etc. Not Applicable 269.73 0.00 269.73 0.00 Capital Expenditure towards purchase of new equipment / machineries, etc: The Company has utilized the funds for the purchase of new equipment and machinery in accordance with the disclosures made in its Prospectus. Furthermore, an additional amount of Rs. 1.29 lakhs has been utilized from the Companys internal accruals/own funds.
2 Capital expenditure towards upgradation of existing manufacturing facility Not Applicable 465.57 0.00 465.57 0.00
3 Repayment/prepayment of certain borrowings availed by our Company Not Applicable 99.17 0.00 99.17 0.00 Repayment / Prepayment of certain borrowings availed by our company: During the period of Listing; an installment of the borrowings has been due for the payment, and the company has paid the said due installment from its own fund and after the listing proceedings received, company has paid off the remaining amount of the borrowings, as stated in the object of the Initial public offer.
4 Funding working capital requirements Not Applicable 1,468.00 0.00 1,468.00 0.00
5 General Corporate Purpose Not Applicable 442.97 0.00 442.97 0.00
6 IPO related expenses Not Applicable 230.02 0.00 230.02 0.00


Signatory Details

Name of signatory VIVEK ASHOKKUMAR PATEL
Designation of person Managing Director
Place Ahmedabad
Date 08-05-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Accretion Pharmaceuticals Limited Mr. Harshad Nanubhai Rathod Director and Key Management Personnel Remuneration 50.00 No Remark and approved 14.50 0.00 1.95
2 Accretion Pharmaceuticals Limited Mr. Vivek Ashok Kumar Patel Director and Key Management Personnel Remuneration 50.00 No Remark and approved 14.50 0.00 1.95
3 Accretion Pharmaceuticals Limited Mr. Hardik Mukundbhai Prajapati Director Remuneration 50.00 No Remark and approved 14.50 0.00 1.95
4 Accretion Pharmaceuticals Limited Mr. Mayur Popatlal Sojitra Director Remuneration 50.00 No Remark and approved 14.50 0.00 1.95
5 Accretion Pharmaceuticals Limited Mrs. Ankita Vivek Patel Part of Promoter Group Any other transaction Availing Services 2.00 No Remark and approved 0.80 0.00 0.00
6 Accretion Pharmaceuticals Limited Mrs. Hiral Dipen Shah Part of Promoter Group Any other transaction Salary 8.00 No Remark and approved 6.38 0.00 0.47
7 Accretion Pharmaceuticals Limited Accretion Nutraveda Limited Directors having Significant Influence and Others Purchase of goods or services 500.00 No Remark and approved 32.02 3.14 0.00
8 Accretion Pharmaceuticals Limited Accretion Nutraveda Limited Directors having Significant Influence and Others Sale of goods or services 500.00 No Remark and approved 0.05 0.00 0.00
9 Accretion Pharmaceuticals Limited Accretion Nutraveda Limited Directors having Significant Influence and Others Any other transaction Advances / Trade receivables 500.00 No Remark and approved 0.00 0.00 0.00
10 Accretion Pharmaceuticals Limited Accretion Nutraveda Limited Directors having Significant Influence and Others Any other transaction Advances / Trade payables 500.00 No Remark and approved 0.00 0.00 0.00
11 Accretion Pharmaceuticals Limited Accretion INC Directors having Significant Influence and Others Purchase of goods or services 50.00 No Remark and approved 0.00 0.00 0.00
12 Accretion Pharmaceuticals Limited Accretion INC Directors having Significant Influence and Others Sale of goods or services 50.00 No Remark and approved 2.98 0.00 0.00
13 Accretion Pharmaceuticals Limited Accretion INC Directors having Significant Influence and Others Any other transaction Advances / Trade receivables 10.00 No Remark and approved 0.00 0.00 0.00
14 Accretion Pharmaceuticals Limited Accretion INC Directors having Significant Influence and Others Any other transaction Advances / Trade payables 10.00 No Remark and approved 0.00 0.00 0.00
15 Accretion Pharmaceuticals Limited Accresha Lifecare Private Limited Directors having Significant Influence and Others Purchase of goods or services 500.00 No Remark and approved 0.00 0.00 0.00
16 Accretion Pharmaceuticals Limited Accresha Lifecare Private Limited Directors having Significant Influence and Others Sale of goods or services 1,000.00 No Remark and approved 93.26 1.31 32.30
17 Accretion Pharmaceuticals Limited Accresha Lifecare Private Limited Directors having Significant Influence and Others Any other transaction Advances / Trade receivables 500.00 No Remark and approved 0.00 0.00 0.00
18 Accretion Pharmaceuticals Limited Accresha Lifecare Private Limited Directors having Significant Influence and Others Any other transaction Advances / Trade payables 500.00 No Remark and approved 0.00 0.00 0.00
Total value of transaction during the reporting period 193.49