5407012025-10-012025-12-315407012025-04-012025-12-315407012025-10-012025-12-31in-capmkt:OtherExpenses1Member5407012025-04-012025-12-31in-capmkt:OtherExpenses1Member5407012025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15407012025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25407012025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15407012025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25407012025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15407012025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares540701DCALNAINE385W01011Dishman Carbogen Amcis LimitedMain BoardEquity2025-04-012026-03-312026-02-032026-01-29INRCroresQuarterlyThird quarterSingle segmentContract Development and Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc.2026-02-0314:00:002026-02-0318:30:00Not applicablefalsefalseNot Applicable for the Quarter2025-10-012025-12-31UnauditedStandalone396800000710000004678000001792000000-191100000214300000235100000151600000229400000818500000-3507000000-3507000000-119400000-1194000000-2313000000000-231300000-60900000-2922000003136000002-1.47-1.4700-1.47-1.470.00170.00130.0079Notes: <BR> <BR> 1. The Financial results (standalone and consolidated) have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 3rd February, 2026. <BR> <BR> 2. These financial results (standalone and consolidated) have been prepared in compliance with Ind AS as notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting pronouncements generally accepted in India, to the extent applicable. <BR> <BR> 3. Statutory Auditors have carried out limited review of standalone as well as consolidated financial results of the Company for the quarter and nine months ended 31st December, 2025. <BR> <BR> 4. The excess amount of consideration payable over net assets acquired had been recorded as goodwill amounting to INR 1,326.86 crores in the amalgamation held between Dishman Pharmaceuticals and Chemical Limited and Dishman Care Limited into Dishman Carbogen Amcis Limited accounted in the year 2016-17 as per the Scheme of Amalgamation approved by the Hon’ble High Court, Gujarat, which is different from Ind AS 103 “Business Combinations”. The same was represented by underlying intangible assets acquired on amalgamation and was being amortized over the period of 15 years from the Appointed Date i.e. 1st January, 2015. <BR> <BR> The value of the Goodwill had already been reduced by Rs. 641.28 crores by March 31, 2022, the Board re-assessed the life of the Goodwill looking at the expected growth and benefits available to the Company. Taking a conservative view, considering the possible impact of COVID and the delay in clearance of EDQM observations for the Bavla site, the Board revised the useful life of goodwill to 15 years starting from 1st April 2022 instead of the remainder useful life of 7 years, with a next time frame to further re-assess the same after COVID and major regulatory clearance. <BR> <BR> After successfully completing all major regulatory audit in last six to twelve months and the impact of COVID having phased out, the Board now expects the performance of the India business to improve and the current value of Goodwill as on 1st April, 2024 of INR 594.17 Crores as reflecting a fair value of the intangible assets for a sustainably long period. The robust outlook in the CDMO sector also supports the company’s path for growth. <BR> <BR> Considering all above factors, Board has decided to keep the current goodwill value of INR 594.17 Crores till perpetuity i.e. 99 years considering life with effect from Janaury 1, 2015. This change in estimate of life will be applicable prospectively over the remaining useful life starting from 1st April, 2024. The goodwill will tested for impairment at the end of every financial year. <BR> <BR> Had the goodwill not been amortized as required under Ind AS 103, the Depreciation and Amortization expense for the quarter ended 31st December, 2025, 30th September, 2025, 31st December, 2024, for the nine months ended 31st December, 2025, nine months ended 31st December, 2024 and for the year ended 31st March, 2025 would have been lower by INR 1.66 crores, INR 1.66 crores, INR 1.66 crores, INR 4.97 crores, INR 4.97 crores and INR 6.60 crores, respectively, and the Profit Before Tax for the corresponding periods would have been higher by an equivalent amount. <BR> <BR> 5. The financial results are available for perusal on the Company’s website: www.imdcal.com as well as on the Stock Exchange’s websites i.e. on www.bseindia.com and www.nseindia.com. <BR> <BR> 6. Group is required to disclose segment information based on the ‘management approach’ as defined in Ind AS 108- Operating Segments, which is how the Chief Operating Decision Maker (CODM) evaluates the Group’s performance and allocates resources based on the analysis of the various performance indicators. CODM reviews the results of the Group engaged in the business of Contract Development and Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc. Accordingly, Group as a whole is a single segment. The information as required under Ind AS 108 is available directly from the financial statements, hence no separate disclosure has been made. <BR> <BR> 7. Consolidated financial results comprise the results of the parent Company, Dishman Carbogen Amcis Limited and its subsidiaries (together referred as “the Group”) viz. Dishman CARBOGEN AMCIS (Europe) Ltd., Dishman USA Inc., Dishman International Trading (Shanghai) Co. Ltd, CARBOGEN AMCIS Holdings AG., Switzerland; CARBOGEN AMCIS (Shanghai) Co. Ltd.,; CARBOGEN AMCIS BV, Carbogen Amcis Ltd., U.K., CARBOGEN AMCIS AG (“CGAM AG”), Switzerland, CARBOGEN AMCIS SAS, Dishman Carbogen Amcis (Japan) Ltd., Dishman Carbogen Amcis (Singapore) Pte. Ltd.,; Dishman Biotech Ltd.; CARBOGEN AMICS Innovations AG.; DISHMAN CARBOGEN AMCIS AG.; CARBOGEN AMCIS Real Estate, Dishman Medicare Limited (formerly known as Visible Investment Limited) and Dishman Carbogen AMCIS Technology AG. <BR> <BR> 8. The Company’s one of the wholly owned subsidiaries, Carbogen Amcis Specialities AG got merged with another wholly owned subsidiary, Carbogen Amcis Innovation AG, on 9th October, 2025 with restropective effect from 1st April, 2025. <BR> <BR> 9. As of 21st November, 2025, the Government of India notified four Labour Codes, including the Code on Wages, 2019 and the Code on Social Security, 2020, with immediate effect, replacing the existing 29 labour laws. <BR> Based on management’s assessment, the implementation of the Labour Codes has not resulted in any material financial impact on the Group’s defined benefit obligations as at the reporting date. Accordingly, no adjustment has been recognised in the financial statements for the current quarter and the nine months ended 31st December, 2025. The Group continues to monitor the finalisation of the Central and State Rules, as well as further clarifications from the Government on various aspects of the Labour Codes, and will recognise any impact, if applicable, based on future developments. <BR> 10. (a) the Company had issued senior, secured, rated, listed, taxable, redeemable, transferable, non-convertible debentures of INR 49.99 crores (Indian Rupees Forty Nine Crore and Ninety Nine Lakh only) having ISIN INE385W07034 and has maintained 100% security cover of the principal and interest amount as on 31st December, 2025 by creating first ranking exclusive charge on identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. Semi-annually interst payment due on 15th January, 2026 has been paid during 12th January, 2026 to 13th January, 2026 and there was no principal payment falling due during the quarter ended 31st December, 2025. <BR> <BR> (b) the Company had issued Rated, Listed, Senior, Secured, Redeemable, Taxable Non-Convertible Debentures of INR 50.00 crores (Indian Rupees Fifty Crores only) having ISIN INE385W07042 and has maintained 100% security cover of the principal and interest amount as on 31st December, 2025 by creating first ranking exclusive charge on identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. Quarterly interst payment due on 26th December, 2025 has been paid during 20th December, 2025 to 26th December, 2025 and there was no principal payment falling due during the quarter ended 31st December, 2025. <BR> <BR> 11. The previous quarter / year figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable. <BR> <BR> <BR> On behalf of the Board of Directors <BR> <BR> <BR> <BR> <BR> <BR> Arpit Vyas <BR> Place: Vitznau Global Managing Director <BR> Date: 3rd February, 2026 DIN - 01540057 <BR> 2025-04-012025-12-31UnauditedStandalone162840000055690000021853000004232000000-1989000006545000006438000004742000007062000002703000000-5177000000-5177000000-177100000-1771000000-3406000000000-340600000-549800000-8904000003136000002-2.17-2.1700-2.17-2.170.00170.00130.0079Other Expenditure229400000Other Expenditure706200000Re measurement gains/ (Losses) on defined benefit plans1900000Changes in fair value of FVTOCI equity instruments01900000Re measurement gains/ (Losses) on defined benefit plans5600000Changes in fair value of FVTOCI equity instruments10000057000007000002000000Foreign exchange fluctuation in respect of cash flow hedge-95500000-95500000Foreign exchange fluctuation in respect of cash flow hedge-850800000-850800000-33400000-297300000-60900000-549800000