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DCAL

INE385W01011

Dishman Carbogen Amcis Limited

Main Board

Equity

2025-04-01

2026-03-31

2026-05-19

2026-05-14

INR

Crores

Quarterly

Fourth quarter

Single segment

Contract Development and Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc.

2026-05-19

14:00:00

2026-05-19

21:00:00

true

Cash Flow Indirect

Declaration of unmodified opinion

2026-01-01

2026-03-31

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Notes: 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 19th May, 2026. 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. 3. Statutory Auditors have carried out an audit of standalone as well as consolidated financial results of the Company for the year ended 31st March, 2026 and issued unmodified report thereon. 4. The figures for quarter ended 31st March, 2026 and for corresponding quarter ended 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year to date figures up to the third quarter of the financial year. 5. 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. The value of the Goodwill had already been reduced by Rs. 641.28 crores by March 31, 2022, the Board reassessed 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. 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. 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 1st January, 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. Had the goodwill not been amortized as required under Ind AS 103, the Depreciation and Amortization expense for the quarter ended 31st March, 2026, 31st December, 2025, 31st March, 2025, for the year ended 31st March, 2026 and for the year ended 31st March, 2025 would have been lower by INR 1.63 crores, INR 1.66 crores, INR 1.63 crores, INR 6.60 crores and INR 6.60 crores, respectively, and the Profit Before Tax for the corresponding periods would have been higher by an equivalent amount. 6. 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. 7. 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. 8. 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. 9. During the quarter and year ended 31st March, 2026, one of the subsidiaries discarded some of their inventories, which was not expected to be usable for projects that the company estimated to undertake in near to mid-term. The loss on account of these impairments were Rs. 1.15 Crores and Rs. 3.80 Crores respectively for the quarter and year. 10. 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 retrospective effect from 1st April, 2025. 11. Pursuant to the notification/implementation of the Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), the Company has assessed the potential impact of the changes on employee benefit obligations, including gratuity and leave-related benefits, based on the information currently available and applicable guidance. Based on the assessment carried out by the management, the impact of the Labour Codes on the Company's financial statements is not material. Accordingly, the impact, if any, has been considered and recognised as part of employee benefits expense in the financial results for the year ended March 31, 2026. The Company continues to monitor further developments, clarifications and the finalisation of related rules/implementation aspects and will evaluate and account for any consequential impact, if required, in future periods. 12. (a) the Company had issued senior, secured, rated, listed, taxable, redeemable, transferable, nonconvertible 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 March, 2026 by creating first ranking exclusive charge on identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. Semiannually interest 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 March, 2026. However, as per the terms of Debentures, some of the Debenture holders have exercised PUT Option, and the Company has made payment to the said Debenture holders towards such PUT Option. Accordingly, as on 31st March, 2026 principal amount of Debentures outstanding is INR 35.38 Crores. (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 March, 2026 by creating first ranking exclusive charge on identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. Quarterly interest payment due on 26th March, 2026 has been paid during 23rd March, 2026 to 26th March, 2025 and there was no principal payment falling due during the quarter ended 31st March, 2026. 13. As at 31st March, 2026, the Company was in compliance with all stipulated financial covenants at a consolidated group level. However, there was a deviation to one of the India standalone financial covenants in relation to two borrowing arrangements. The Company has three series of listed non-convertible debentures aggregating to Rs. 133.36 Crores outstanding as at 31st March, 2026. In respect of two series of debentures, namely Debenture Series 2024 and Debenture Series 2025 aggregating to Rs. 84.44 Crores, the Company did not satisfy one of the stipulated financial covenants at the India standalone financial statement level as at the reporting date. However, the Company was in full compliance with the financial covenants at the consolidated financial statement level. The Company had requested waiver from the respective debenture holders before 31st March, 2026 for permitting the deviation from the one standalone financial covenant and certain debenture holders had already provided the waiver in the above respect by March 31, 2026. The balance waivers from other debenture holders are awaited as on the date of approval of these financial results. Since these debentures are contractually due for repayment during FY 2026-27, there is no change in the classification of these debts as current liabilities as at 31st March 2026. In respect of Debenture Series 2026 aggregating to Rs. 48.92 Crores, the Company had obtained waiver for covenant non-compliance from the respective debenture holders prior to 31st March, 2026. Further, in respect of term loan facility aggregating to Rs. 63.67 Crores, the Company obtained waiver for covenant non-compliance from the respective lenders subsequent to the reporting date but prior to approval of these financial results. The management believes that the aforesaid deviation from standalone financial covenant is procedural in nature and does not impact the Company’s ability to meet its repayment obligations. 14. The Board of Directors in its meeting held on 27th December, 2025, have approved the issuance up to 5,000 (Five Thousand) Senior, Secured, Rated, Listed, Taxable, Redeemable, Transferable, Non- Convertible Debentures denominated in Indian Rupees ("INR"), having a face value of INR 1,00,000 (Indian Rupees One Lakh) each and an aggregate nominal value of INR 50,00,00,000 (Indian Rupees Fifty Crores only) on a private placement basis (“Debentures”) and on 20th January, 2026 the Company has allotted 5,000 (five thousand) Debentures amounting to INR 50,00,00,000 (Indian Rupees Fifty Crores) and has received Listing and trading approval from BSE Limited vide its notice dated 21st January, 2026. There is no deviation in use of proceeds from the objects stated in the Disclosure Document. The Secured Non-convertible Debentures of the Company aggregating INR 50.00 crores (Indian Rupees Fifty Crores only) as on 31st March, 2026 are secured by creating charge on (i) identified properties of the Company, (ii) identified properties of the Promoter of the Company viz. Mr. Arpit J. Vyas and (iii) identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. The asset cover in respect of the Secured Debentures of the Company as on 31st March, 2026 is 100% of the principal and interest amount of the said Secured Non-convertible Debentures. Statement of utilization of issue proceeds: (INR in Crores) Name of the Issuer - Dishman Carbogen Amcis Ltd ISIN - INE385W07059 Mode of Fund Raising (Public issues/ Private placement) - Private Placement Type of instrument - Secured Nonconvertible Debentures Date of raising funds - 20/01/26 Amount Raised - 50.00 Funds utilized - 50.00 Any deviation (Yes/ No) - No If 8 is Yes, then specify the purpose of for which the funds were utilized - NA Remarks, if any - None Statement of deviation/ variation in use of Issue proceeds: Particulars - Remarks Name of listed entity - Dishman Carbogen Amcis Ltd Mode of fund raising - Private Placement Type of instrument - Secured Non-convertible Debentures Date of raising funds - 20/01/2026 Amount raised - INR 50.00 Crores Report filed for quarter ended - 31/03/2026 Is there a deviation/ variation in use of funds raised? - No Whether any approval is required to vary the objects of the issue stated in the prospectus/ offer document? - No If yes, details of the approval so required? - NA Date of approval - NA Explanation for the deviation/ variation - NA Comments of the audit committee after review - This statement as on March 31, 2026, was placed before the Audit Committee at its meeting held on May 19, 2026. The Committee noted the same. Comments of the auditors, if any - NA Objects for which funds have been raised and where there has been a deviation/ variation, in the following table: Original object - The proceeds of the issue has been utilized for the following purposes: • Capital Expenditure requirements including Maintenance expenditure and reimbursement. • Working Capital requirements. There is no deviation / variation, in the utilization. Modified object, if any - NA Original allocation - NA Modified allocation, if any - NA Funds utilised - NA Amount of deviation/ variation for the quarter according to applicable object (in Rs. crore and in %) - NA Remarks, if any - NA Deviation could mean: a. Deviation in the objects or purposes for which the funds have been raised. b. Deviation in the amount of funds actually utilized as against what was originally disclosed. 15. The company has decided to exercise the option available under Section 200 of the Income Tax Act, 2025, and accordingly, the provisions of the said section shall be applicable to the company with effect from FY 2026–27 onwards. Hence, effective tax rate has changed. 16. The previous quarter / year figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable. 17. The Company is not a Large Corporate as per the applicability criteria given under the Chapter XII of SEBI Operational circular no. SEBI/HO/DDHS/P/CIR/ 2021/613 dated August 10, 2021, read with SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023. On behalf of the Board of Directors Arpit Vyas Global Managing Director DIN - 01540057 Place: Vitznau Date: 19th May, 2026

2025-04-01

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T R CHADHA & CO. LLP

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