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LABORATORIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-19INRMillionsQuarterlyFourth quarterSingle segmentThe Company is exclusively engaged in pharmaceutical business2026-05-2811:20:002026-05-2813:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-13https://admin.alkemlabs.com/uploads/Related_Party_Transactions_Policy_1e79a77a4a.pdffalsefalseNo defaults on loan and debt securities2026-01-012026-03-31UnauditedStandalone2258440000020569000002464130000065886000001075000000-66670000046686000001624000007817000007478700000200883000004553000000-11921000003360900000747100000443200000119030000002170600000000021706000001850000002355600000239100000218.1618.160018.1618.161.The above standalone financial results are prepared in accordance with the lndian Accounting Standards prescribed under section 133 of the Companies Act, 2013 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). <BR> <BR> 2.The above standalone financial results of the Company were reviewed and recommended by the Audit Committee on 27 May 2026 and subsequently approved by the Board of Directors at its meeting held on 28 May 2026. The auditors have expressed an unmodified opinion on the financial results for the year ended 31 March 2026. <BR> The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevant financial year. <BR> <BR> 3.The Board of Directors of the Company at their meeting held on 10 December 2024 had approved the transfer of Generic Business Undertaking to Alkem Wellness Limited, a wholly owned subsidiary of the Company as a going concern, on a slump sale basis. The Company has executed a Business Transfer Agreement (BTA), effective 01 October 2025, and transferred its Generic business to Alkem Wellness Limited. <BR> <BR> During the earlier periods, the transfer of the Generic Business had been disclosed as discontinued operations in accordance with Ind AS 105 "Non - current Assets Held for Sale and Discontinued Operations". The figures for the previous periods have been restated to give effect to the presentation requirement of Ind AS 105 "Non - current Assets Held for Sale and Discontinued Operations". <BR> <BR> Key financial information of Discontinued Operations: <BR> <BR> Quarter ended 31.03.2026 <BR> Total Income : Nil <BR> Total expenses : Nil <BR> Profit before tax : Nil <BR> Total tax expense : Nil <BR> Net profit for the period : Nil <BR> <BR> Quarter ended 31.12.2025 <BR> Total Income : Nil <BR> Total expenses : Nil <BR> Profit before tax : Nil <BR> Total tax expense : Nil <BR> Net profit for the period : Nil <BR> <BR> Quarter ended 31.03.2025 <BR> Total Income : 5,190.5 <BR> Total expenses : 4,405.7 <BR> Profit before tax : 784.8 <BR> Total tax expense : 274.2 <BR> Net profit for the period : 510.6 <BR> <BR> Year ended 31.03.2026 <BR> Total Income : 9,181.0 <BR> Total expenses : 7,690.5 <BR> Profit before tax : 1,490.5 <BR> Total tax expense : 520.8 <BR> Net profit for the period : 969.7 <BR> <BR> Year ended 31.03.2025 <BR> Total Income : 18,974.9 <BR> Total expenses : 16,036.4 <BR> Profit before tax : 2,938.5 <BR> Total tax expense : 1,026.8 <BR> Net profit for the period : 1,911.7 <BR> <BR> *Note: The figures for the year ended 31 March 2026 are not comparable with those of the corresponding period, as they reflect carved-out results up to 30 September 2025, the date on which the generic business was transferred to Alkem Wellness Limited. <BR> <BR> 4. Exceptional items include: <BR> 1) During the quarter and year ended 31 March 2026 year, the Company reviewed its investments in real estate; where recoverability is subject to uncertainties. Accordingly, management has reassessed the carrying value of such investments and recognised a provision for impairment amounting to <BR> Rs 747 million, which has been disclosed as an exceptional item for the quarter and year ended March 31, 2026 <BR> <BR> 2) During the year, pursuant to the notification and subsequent finalisation of the Central Rules under the Labour Codes by the Government of India, the Company assessed the financial impact of the revised regulatory framework, including the Code on Social Security, 2020, based on detailed evaluation of the notified provisions, professional advice, and actuarial valuation. <BR> Based on this assessment, the Company recognised an estimated liability towards gratuity and leave encashment for past service cost aggregating to Rs 381.7 million in the quarter ended 31 December 2025 and an incremental impact of Rs 445.1 million in the quarter ended 31 March 2026 resulting in a total impact of Rs 826.8 million for the year ended 31 March 2026. The total impact has been disclosed as an exceptional item in the financial results. The Company will continue to evaluate any further clarifications or implementation guidance issued in relation to the Labour Codes and account for the financial impact, if any, as appropriate. <BR> <BR> 3) The Company as part of its ongoing initiative of networking, strategy and optimisation of manufacturing facilities had identified divestment of its Indore facility and had impaired the same during financial year 2024. The said facility has been sold in the quarter ended 30 June 2025 in accordance with the business transfer agreement entered with the buyer. The resulting gain (arising out of reversal of impairment loss) amounting to Rs142.9 million had been classified and disclosed as an exceptional item in the results for the year ended 31 March 2026. <BR> <BR> 5.Pursuant to the amendments introduced under the Finance Act, 2026, interalia allowing set off of available MAT credit under new tax regime (Section 115BAA of the Income-tax Act, 1961), the Company has decided to opt for the new tax regime from financial year 2026 – 27. Consequently, deferred tax has been recognised at the substantially enacted rate as at 31 March 2026. <BR> <BR> 6.The Board of Directors at its meeting held on 28 May 2026 have declared a final dividend of Rs 10 (Rupees Ten only) per equity share (face value of Rs 2 each) in addition to the interim dividend Rs 43 (Rupees Forty Three only) per equity share (face value of Rs 2 each) declared on 13 February 2026. The final dividend is subject to approval at the ensuing annual general meeting of the Company. <BR> <BR> 7.The Company operates in one reportable business segment i.e. "Pharmaceuticals", accordingly no separate disclosure of segment information has been made. <BR> 2025-04-012026-03-31AuditedStandalone966391000005551700000102190800000242933000004269500000-456700000188303000005729000002565600000254588000007553370000026657100000-1430900000252262000004320000000-94500000033750000000218512000001490500000520800000969700000022820900000462000002286710000023910000020182.76182.768.118.11190.87190.87Other Expenses7478700000Other 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CV******Ascend Laboratories SpA******Fellow Subsidiary CompanyAny other transactionAdvance repaidNot Applicable1420000000Enzene Biosciences Limited******Enzene Inc******Fellow Subsidiary CompanyAny other transactionReimbursement of expenses by usNot Applicable10000000300000Ascend Laboratories LLC******Ascend Laboratories Limited******Fellow Subsidiary CompanyAny other transactionAdvance givenNot Applicable630000000Ascend Laboratories Limited******Ascend Laboratories LLC******Fellow Subsidiary CompanyAny other transactionAdvance repaidNot Applicable630000000Ascend Laboratories LLC******Mr. Sandeep Singh******Fellow Subsidiary CompanyAny other transactionAdvance givenNot Applicable1580000000Mr. Sandeep Singh******Ascend Laboratories LLC******Fellow Subsidiary CompanyAny other transactionAdvance repaidNot Applicable1580000000Enzene Biosciences Limited******Enzene Inc******Fellow Subsidiary CompanySale of goods or servicesNot Applicable60000004000000Alkem Medtech Private Limited******Alkem MedTech Ortho Pvt Ltd (formerly known as Bombay Ortho Industries Pvt. 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