5328152025-10-012025-12-315328152025-04-012025-12-315328152025-10-012025-12-31in-capmkt:OtherExpenses1Member5328152025-10-012025-12-31in-capmkt:OtherExpenses2Member5328152025-04-012025-12-31in-capmkt:OtherExpenses1Member5328152025-04-012025-12-31in-capmkt:OtherExpenses2Member5328152025-10-012025-12-31AuditorDomain1iso4217:INRiso4217: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 opinion2025-10-012025-12-31UnauditedConsolidated210447000037524000214199400013919350000-25426500021052100062223000100152000319827000183039300031160100003116010007250000072060007970600002318950000002825000234720000-590002346610002347200000-5900009365200012.592.59002.592.591 The above Consolidated un-audited financial results for the quarter ended December 31, 2025 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 consolidated financial results and have issued unmodified conclusion report. <BR> <BR> 2 These consolidation 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 VKT Pharma Private Limited is considered as an Associate Company for the consolidation in which the Company holds 34.83% as on December 31, 2025 in their equity. Accordingly, the results include appropriate share of the results of said Associate. <BR> <BR> 4 The Company has joint venture namely "Chemo SMS Enterprises SL” in which there were no financial operations during the reporting period, hence, this entity is not considered for consolidation. <BR> <BR> 5 SMS Peptides Private Limited, which is a subsidiary company, has incurred expenditure, which have been appropriately consolidated in the financial statements for the reporting period in compliance with the applicable Indian Accounting Standards (Ind AS). <BR> <BR> 6 During the reporting period, the company incorporated a wholly owned subsidiary namely “SMS coLab Private Limited“ on December 23, 2025, where there is no operations for the reporting period, hence, not considered for consolidation. <BR> <BR> 7 The Group 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> 8 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 consolidated 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> 9 The figures have been regrouped / reclassified as necessary. <BR> 2025-04-012025-12-31UnauditedConsolidated648923600057794000654703000039241690000-2785050005848840001779890002978830009449000005651320000895710000089571000020500000020373000225373000067033700000022417000692754000-18180006909360006927540000-181800009365200017.647.64007.647.64Manufacturing Expenses217917000Other Expenses101910000Manufacturing Expenses672539000Other Expenses27236100059000181800000-59000-1818000UnauditedtrueM/s.Suryanarayana & Suresh, Chartered Accountantstrue2026-07-31