5243722025-10-012025-12-315243722025-04-012025-12-315243722025-10-012025-12-31in-capmkt:OtherExpenses1Member5243722025-04-012025-12-31in-capmkt:OtherExpenses1Member5243722025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15243722025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares524372ORCHPHARMANOTLISTEDINE191A01027Orchid Pharma LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-02-06INRLakhsQuarterlyThird quarterSingle segmentPharmaceutical2026-02-1113:30:002026-02-1117:15:00Not applicable2025-10-012025-12-31UnauditedConsolidated20726700005609400021287640001189658000250000023930800024127500031777000902940003842890002179101000-50337000-71127000-1214640000000-121464000000-4671000-1261350005642000-12049300050719100010-2.49-2.4900-2.49-2.491. The above results for the quarter and nine months period ended December 31, 2025 as reviewed and recommended by the Audit committee of the Board, has been approved by the Board of Directors at its meeting held on February 11 , 2026. The statutory auditors of the company have expressed a modified conclusion on the Limited review. <BR> <BR> 2. The Statement has been prepared in accordance with the recognition and measurement principles of the Companies Indian Accounting Standards rind AS") as prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time and other recognized accounting practices and policies generally acceptej in India, to the extent applicable. <BR> <BR> 3. The Government of India has consolidated the multiple existing labour legislations into a unified framework comprising of Labour Godes collectively referred to as New 'Labour Codes' which become effective from 21 Novemeber 2025. The company has reassessed the employee benefits obligations in accordance with the revised definition of wages. Accordingly, based on management assessment and actuarial valuation, an incrimentalliability on account of past service cost in accordance with IND AS19 'Employee Benefits' <BR> amounting to Rs. 711.271akhs has been shown under exceptional items in the Statement of Profit and Loss for the quarter and nine months ended December 31 , 2025 . Further in view of the relevant Rules yet to be notified, the company would continue to monitor developments relating to the implimentation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. <BR> <BR> 4. 99,02,705 fully paid up Equity Shares of face value Rs.10/- each of the Company was allotted on 27th June 2023 by way of Qualified Institutional Placement (QIP) whereby proceeds of Rs.39180 Lakhs (Net of Share issue expenses) was raised. <BR> As on December 31 ,2025 the entire net Proceeds of Rs.39180 Lakhs was received by the Company under the QIP and the Statement of Net funds raised and its utilisation is furnished below :Statement of QIP Net Funds raised and utilisation is furnished below: <BR> <BR> Statement of QIP Net Funds raised and utilisation <BR> Particulars Amount as stated in Total amount utilised Balance amount as on Remarks <BR> the Offer Document upto December 31, 2025 on December 31, 2025 kept <BR> (Rs. In Lakhs), (revised) (Rs. in Lakhs) in Fixed Deposits (Rs.in lakhs) <BR> 1. Investment in OBPL, <BR> subsidiary, for setting up <BR> Jammu Manufacturing Facility 13500 7302 6198 <BR> 2. Repayment/prepayment, in <BR> full or in part, of certain <BR> outstanding borrowings <BR> availed by the company 19546 19546 - <BR> 3. Funding capital expenditure <BR> requirements for setting up a <BR> new block at the API facility <BR> of the Company in Alathur, <BR> Tamil Nadu 36 36 0 <BR> 4. General corporate purposes 6372 6372 0 <BR> Total 39454 33256 6198 <BR> <BR> <BR> #As per the QIP offer document the amount allocated for General Corporate Purpose (GCP) was Rs.6098 Lakhs which was baseo on the proposed net proceeds after issue expenses being Rs.39180 Lakhs. However, net proceeds transferred to Monitoring Account was Rs.39454 Lakhs as against the proposed Net Proceeds of Rs.39180 Lakhs, therefore the surplus amount of Rs.274 Lakhs has been included in the GCP amount allocatedl utilized as on 31st December, 2025 . The Allocation among the objects has been revised vide Shareholde's resolution dated September 20, 2025. <BR> <BR> • Balance amount excludes the interest earned on the unutilized QIP funds kept in fixed deposits. <BR> <BR> 5. The operations of the Company falls under a single operating segment i.e., "Pharmaceuticals" in accordance with Ind AS 108 "Operating Segments" and hence no reporting as per Ind AS 108 is applicable. <BR> <BR> 6. The Company has submitted a petition with the Hon'ble National Company law Tribunal, Chennai bench, for amalgamation of its Holding Company Dhanuka Laboratones Limited ("the Amalgamating Company") with the <BR> Company in compliance with Section 230-232 and other relevant provisions of the Companies Act 2013. The scheme of amalgamation had been approved by the Board of Directors of the respective Companies. Further, <BR> in compliance with the SEBI Listing Regulations and Master Circulars issued thereon, the Company has obtained Observation letter from the BSE Limited and National Stock Exchange of India Limited ("stock exchanges") giving No objection to the said amalgamation. <BR> The requisite approvals of the concerned shareholders and creditors, as directed by the Hon'ble NClT have been duly secured. Further, the Companies submitted the Joint Company Petition seeking approval on the <BR> Scheme of Amalgamation. During the hearing held on February 04, 2026, Office of OfIicial Liquidator and Regional Director confinmed the submission of their respective reports. Pursuant thereto, the Hon'ble NCLT <BR> directed verification and adjoumed to the next hearing scheduled for March 02, 2026. <BR> <BR> 7. Figures of the previous period have been regrouped/reclassified/restated wherever considered necessary.2025-04-012025-12-31UnauditedConsolidated573720000027831400060155140003413909000121130003191630007059100001016750002658490001143469000596208800053426000-71127000-177010000-1933000-19330000-15768000000-16564000-32332000149000-3218300050719100010-0.64-0.6400-0.64-0.64Other Expenses384289000Other Expenses1143469000Items that will not be recalssified to profit and loss56420005642000Items that will not be recalssified to profit and loss149000149000005642000149000