5433222025-10-012025-12-315433222025-04-012025-12-315433222025-10-012025-12-31in-capmkt:OtherExpenses1Member5433222025-04-012025-12-31in-capmkt:OtherExpenses1Member5433222025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433222025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543322ALIVUSNOTLISTEDINE03Q201024Alivus Life Sciences LimitedMain BoardEquity2025-04-012026-03-312026-01-222026-01-14INRMillionsQuarterlyThird quarterSingle segmentActive Pharmaceutical Ingredients (API)2026-01-2212:25:002026-01-2213:25:00Not applicablefalsefalseThe Company does not have loans and debt securities as on 31st December 2025.2025-10-012025-12-31UnauditedStandalone67288900001392800006868170000276362000005600006637000001494000019658000098828000046276800002240490000-2565700001983920000539160000-578500004813100000150261000000001502610000-4200001502190000245360000212.2512.220012.2512.22Pursuant to the notification issued by the Ministry of Labour and Employment, multiple existing labour legislations have been consolidated into a unified framework comprising four Labour Codes (collectively referred to as the 'New Labour Codes'), which became effective from November 21, 2025. The Company has reassessed its employee benefit obligations in accordance with the revised definition of wages. Considering the material, regulatory driven and non recurring nature of this impact, the Company has presented the incremental effect as 'Statutory impact of new Labour Codes' under 'Exceptional items'. The incremental impact, consisting of gratuity amounting to Rs.170.02 million and compensated absences amounting to Rs. 86.55 million, has been recognised in the current reporting period as a past service cost in accordance with the FAQs issued by the Institute of Chartered Accountants of India (ICAI). The Company continues to monitor the finalisation of the Central and State Rules and further clarifications from the Government on other aspects of the Labour Codes, and will provide appropriate accounting effects based on such developments as required.2025-04-012025-12-31UnauditedStandalone186271500003763300001900348000083429800000-3857600001943470000406300005515700002898920000133918100005611670000-25657000053551000001328030000885000013368800000401822000000004018220000-5800004017640000245360000232.7632.680032.7632.68Other Expenses988280000Other Expenses2898920000Amount of items that will not be reclassified to profit and loss-440000-440000Amount of items that will not be reclassified to profit and loss-650000-650000-20000-70000-420000-580000