5328152025-10-012025-12-315328152025-12-315328152025-04-012025-12-315328152025-10-012025-12-31in-capmkt:OtherExpenses1Member5328152025-10-012025-12-31in-capmkt:OtherExpenses2Member5328152025-04-012025-12-31in-capmkt:OtherExpenses1Member5328152025-04-012025-12-31in-capmkt:OtherExpenses2Member5328152025-10-012025-12-31AuditorDomain15328152025-12-31Statement15328152025-10-012025-12-31Statement15328152025-12-31StatementDynamic1I1Statement15328152025-12-31StatementDynamic1I2Statement15328152025-12-31StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares532815SMSPHARMANOTLISTEDINE812G01025SMS PHARMACEUTICALS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-072026-01-31INRLakhsQuarterlyThird quarterSingle segmentManufacture of Active Pharmaceutical Ingredients(Bulk Drugs), Peptides and Intermediates2026-02-0710:15:002026-02-0713:45:00Declaration of unmodified opiniontrue1falseNot Applicable2025-10-012025-12-31UnauditedStandalone210447000037524000214199400013913110000-25426500021052100062223000100152000318966000182890800031308600003130860007250000072060007970600002333800000000233380000-1240002332560009365200012.572.57002.572.57 <BR> 1 The above standalone un-audited financial results have been reviewed by the Audit Committee on February 06, 2026 and approved by the Board of Directors at their meeting held on February 07, 2026. The statutory auditors of the Company have carried out a limited review on standalone financial results and have issued un modified conclusion in respect of the limited review for the quarter and nine month ended December 31, 2025. <BR> <BR> 2 These standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards ("Ind AS") prescribed under section 133 of the Companies Act,2013 ("the Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). <BR> <BR> 3 The Company is engaged in the manufacturing of Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS108. <BR> <BR> 4 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020. the! Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Codes"). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material, but liability has been recognised in the standalone financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. <BR> <BR> 5 The figures have been regrouped / reclassified as necessary. <BR> <BR> 2025-04-012025-12-31UnauditedStandalone648923600057794000654703000039300160000-278505000584884000177989000297883000942505000565477200089225800008922580002050000002037300022537300006668850000000666885000-20120006648730009365200017.357.35007.357.35Manufacturing Expenses217917000Other Expenses101049000Manufacturing Expenses672539000Other Expenses2699660001660002689000-42000-677000-124000-2012000UnauditedtrueM/s.Suryanarayana & Suresh, Chartered Accountantstrue2026-07-31Preferential Issues2024-03-1911430000002025-12-31trueCARE Ratings LimitedfalseNILThe Company has temporarily deployed an amount of Rs.3334.7 lakhs towards working capital, pending its utilization, with the objective of reducing finance costs. The Audit Committee advised that the said amount be re-transferred to the specified bank account, when required for project execution. Lakshmi Narayana TammineediChief Financial Officerhyderabad2026-02-07Capital Expenditure: Expansion of production capacities in phased manner and installation of additional utility equipments as well as recovery systems. Proposed to start backward integration of Key Starting Materials (KSM) for existing as well as new products under pipeline at R&D by setting up new production blocks.NA62870000004805000000Working Capital: Expanding the production capacities, backward integration of KSM, which led to an increased requirement of Working Capital, operational expenditure and other related expenses.NA40000000002643000000During the quarter Q3FY26 an amount of Rs.3334.7 lakhs has been utilized for temporary deployment of working capital against the pending utilization, in line with the objects of the issue. <br></br> General Corporate Purposes: which includes, inter alia, meeting ongoing general corporate exigencies and contingencies, expenses of the Company as applicable in such a manner and proportion as may be decided by the Board from time to time, and/or any other general purposes as may be permissible under applicable laws.NA1143000000645000000