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PHARMACEUTICALS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-222026-05-16INRLakhsQuarterlyFourth quarterSingle segmentManufacture of Active Pharmaceutical Ingredients(Bulk Drugs), Peptides and Intermediates2026-05-2210:30:002026-05-2213:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-11-08https://smspharma.com/corporate-governance/governance-documents-policies/true1falseNot Applicable as there is no default.2026-01-012026-03-31AuditedStandalone237947500025744000240521900012831070000500890002943490005276700010130900035314200021347630002704560000270456000543310006916000612470000209209000000020920900023440002115530009365200012.292.29002.292.292025-04-012026-03-31AuditedStandalone886871000083538000895224800051687270000-22841700087923400023075600039919300013400420007789535000116271300001162713000259331000272890002866200000876093000000087609300033100087642400093652000179542170009.589.58009.589.58Manufacturing Expenses234483000Other Expenses118659000Manufacturing Expenses907022000Other Expenses43302000053121670001158243000002796000000052106000000111970000633030000312925000744432500035095320000215877000045781500019780000344810002653044000020310300063656790000013810004000936520007954217000804786900080478690001716401000000171640100011986000508376000022367630001934079000246700012014510001203918000313693000345169000058287000924600061490000352537200000576213500013810004000Bank Balances39632000Other non-current financial assets72338000Other non-current assets312925000other financial assets34481000Other current assets203103000Other financial liabilities313693000Other current liabilities58287000218436000-662241000-1264340000-65021000-223002000-2860000626320000647990000124370000399193000000126110000006186000000007370000-3148990008478140000002410000000606814000000000000125105000000000000000000000079990000-80220000-132327100000047620700000008842360003435200000354610002211170000076034500043888000043888000413927000457815000-2344000-331000002344000331000SMS Pharmaceuticals Limited******VKT Pharma Private Limited******Associate CompanySale of goods or services1700000000NIL318579000221562000306980000SMS Pharmaceuticals Limited******VKT Pharma Private Limited******Associate CompanyPurchase of goods or services30000000NIL000SMS Pharmaceuticals Limited******VKT Pharma Private Limited******Associate CompanyAny other transactionother reimbusement10000000NIL000SMS Pharmaceuticals Limited******VKT Pharma Private Limited******Associate CompanyAny other transactionRent Received10000000NIL1453000222000222000SMS Pharmaceuticals Limited******Haleos Labs Ltd (Formerly know as SMS Lifesciences India Limited)******Promoters holding more than 10 % of total equityPurchase of goods or services250000000NIL49833000-88840000-31680000SMS Pharmaceuticals Limited******Haleos Labs Ltd (Formerly know as SMS Lifesciences India Limited)******Promoters holding more than 10 % of total equitySale of goods or services50000000NIL000SMS Pharmaceuticals Limited******Raghavendra Engineering Industries Private Limited******Relative of PromoterPurchase of goods or services300000000NIL12916400019210001828000SMS Pharmaceuticals Limited******Raghavendra Engineering Industries Private Limited******Relative of PromoterSale of goods or services15000000NIL000SMS Pharmaceuticals Limited******Four's' Engineering Works******Relative of PromoterPurchase of goods or services50000000NIL6446000-4216000-8018000SMS Pharmaceuticals Limited******Eshwar Coal Movers******Relative of PromoterPurchase of goods or services50000000NIL21821000-2613000-9249000SMS Pharmaceuticals Limited******SMS Peptides Private Limited******Subsidiary CompanyPurchase of goods or services50000000NIL000SMS Pharmaceuticals Limited******SMS Peptides Private Limited******Subsidiary CompanySale of goods or services50000000NIL000SMS Pharmaceuticals Limited******SMS Peptides Private Limited******Subsidiary CompanyAny other transactionRent Received10000000NIL7080000108000SMS Pharmaceuticals Limited******SMS Peptides Private Limited******Subsidiary CompanyAny other transactionInvestment100000000NIL3990000000SMS Pharmaceuticals Limited******Ramesh Babu Potluri******Key Managerial PersonnelRemunerationNIL49252000-14063000-21137000SMS Pharmaceuticals Limited******Vamsi Krishna potluri******Key Managerial PersonnelRemunerationNIL57907000-28118000-29528000SMS Pharmaceuticals Limited******Lakshmi Narayana Tammineedi******Key Managerial PersonnelRemunerationNIL2086000-257000-237000SMS Pharmaceuticals Limited******Thirumalesh Tumma******Key Managerial PersonnelRemunerationNIL897000-127000-127000SMS Pharmaceuticals Limited******Shravan Kudaravalli******DirectorAny other transactionSitting feeNIL50000000SMS Pharmaceuticals Limited******Sarvepalli Srinivas******DirectorAny other transactionSitting feeNIL35000000SMS Pharmaceuticals Limited******Trilok Potluri******DirectorAny other transactionSitting feeNIL30000000SMS Pharmaceuticals Limited******Sunkara Venkata Satya Shiva Prasad******DirectorAny other transactionSitting feeNIL15000000SMS Pharmaceuticals Limited******Suresh Kumar Gangavarapu******DirectorAny other transactionSitting feeNIL40000000SMS Pharmaceuticals Limited******Shanti Sree Bolleni******DirectorAny other transactionSitting feeNIL50000000680246000AuditedtrueM/s.Suryanarayana & Suresh, Chartered Accountantstrue2026-07-31Preferential Issues2024-03-1911430000002026-03-31trueCARE Ratings LimitedfalseNILNILNILLakshmi Narayana TammineediChief Financial OfficerHyderabad2026-05-22Capital 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.NA62870000006340000000The Company has fully utilized the issue proceeds amounting to Rs.114.30 Crores towards the objects of the issue by the quarter ended 31st March, 2026. Accordingly , this is the final Statement of Deviation and Variation.Working Capital: Expanding the production capacities, backward integration of KSM, which led to an increased requirement of Working Capital, operational expenditure and other related expenses.NA40000000004000000000General 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.NA11430000001089000000