5323052026-01-012026-03-315323052026-03-315323052025-03-315323052025-04-012026-03-315323052026-01-012026-03-31in-capmkt:OtherExpenses1Member5323052025-04-012026-03-31in-capmkt:OtherExpenses1Member5323052026-03-31OtherNoncurrentFinancialAssetsDomain15323052026-03-31OtherNoncurrentAssetsDomain15323052026-03-31OtherCurrentFinancialAssetsDomain15323052026-03-31OtherCurrentAssetsDomain15323052026-03-31OtherNoncurrentFinancialLiabilitiesDomain15323052026-03-31OtherNoncurrentLiabilitiesDomain15323052026-03-31OtherCurrentFinancialLiabilitiesDomain15323052026-03-31OtherCurrentLiabilitiesDomain15323052026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532305INDSWFTLABNOTLISTEDINE915B01019IND SWIFT LABORATORIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-22INRLakhsQuarterlyFourth quarterSingle segmentPHARMACEUTICALS2026-05-2817:00:002026-05-2818:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated169786800022217000172008500074198400072568000-199833000372239000-24347000811640005052160001548991000171094000-5152400011957000051311000-82800000-31489000015105900000062000151121000-87450001423760000000868366000101.811.76001.811.76Notes: - <BR> 1. The above Audited Standalone and Consolidated Financial Results have been prepared considering the requirements of Regulation 33 of the SEBI (LODR) Regulations, 2015, as amended. These results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 28th May, 2026. <BR> <BR> 2. The Audited Standalone and Consolidated Financial Results for the quarter and financial year ended 31.03.2026 have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015. <BR> <BR> 3. Figures of last quarter are the balancing figures between the published audited figures of the financial year, and the published figures for nine months ended 31st December, 2026 which were subjected to limited review by the statutory auditors. <BR> <BR> 4. The above Audited Standalone and Consolidated Financial Results are results of the combined entity post Amalgamation of Ind Swift Limited (ISL) with the Company. The Scheme of Amalgamation was sanctioned by the Hon’ble NCLT, Chandigarh Bench on 17th July, 2025 and the merger became effective from 8th August, 2025 (“Effective Date”). The Company issued and allotted a total of 81,24,698 (Eighty-One Lakhs Twenty-Four Thousand Six Hundred and Ninety-Eight) equity shares to the eligible shareholders of ISL on 25th August, 2025. The Company has given effect to the amalgamation of Ind-Swift Limited with the Company using the pooling of interest method as specified by Appendix C to Ind AS 103-“Business combination of entities under common control”. <BR> <BR> 5. Exceptional items for the quarter ended 31st March, 2026 comprise of Rs. 515.24 Lakhs and for the financial year ended 31st March, 2026 of Rs. 1100.64 Lakhs, towards balances written back/written off (net) on account of amounts no longer payable/receivable. <BR> <BR> 6. During the quarter ended 31st March 2026, 51,00,000 Warrants were converted into an equivalent number of equity shares upon receipt of the balance subscription amount. Consequently, as on 31st March 2026, a total of 1,95,00,000 Warrants had been converted into equity shares of the Company, out of the total 2,60,00,000 Warrants allotted by the Company. The balance 65,00,000 Warrants lapsed due to non-exercise of conversion right by the allottee. The upfront amount received on such Warrants has been forfeited in accordance with the terms of issue and applicable regulatory provisions. <BR> <BR> 7. The Company has invested the available surplus funds in various investment avenues which is regularly being monitored by the Investment Committee duly constituted by the Board of Directors of the Company. <BR> <BR> 8. The Company had made investment in the 800 Non-Convertible Debentures (NCD) of M/s. Ashok Investors Trust Ltd with the face value of Rs. 5,00,000/- each. Out of these 70 debentures have been redeemed till 31st March, 2026. <BR> <BR> 9. The Consolidated financial results include the financial results of the parent company, Ind-Swift Laboratories Limited and the financial results of the following subsidiaries/Joint Venture: <BR> a) Ind-Swift Laboratories Inc., USA (Subsidiary) <BR> b) Fortune (India) Constructions Limited (Subsidiary) <BR> c) Indis Healthcare LLP (Joint Venture) <BR> d) MJM Remedies Private Limited (Subsidiary) <BR> e) ISLL Middle East LLC-FZ (Subsidiary) <BR> f) Ind Swift India Limited Kenya (Subsidiary) <BR> g) Capital Strikers LLP (Joint Venture) <BR> Ind-Swift Laboratories Limited and its subsidiaries are collectively referred to as ‘the Group’. <BR> 10. The Government of India has brought into force the new Labour Codes with effect from 21st November 2025, consolidating multiple existing labour legislations into a unified framework governing wages, social security, industrial relations and occupational safety. The Company has evaluated the implications of the said enactments on employee benefit obligations, particularly in relation to post-employment gratuity benefits and earned leave liabilities. Based on the assessment undertaken and actuarial valuation, the estimated impact has been recognized in the books of account during the current financial year and the same is not material to the results for the year. The Company shall continue to evaluate subsequent notifications, Rules and interpretative guidance issued in relation to the Labour Codes and revise the estimates, wherever required. <BR> <BR> 11. During the quarter under review the Company has not issued any Non-Convertible Debt Securities. <BR> <BR> 12. The previous period figures have been re-grouped and re-classified wherever necessary. <BR> <BR> 13. The Company is exclusively in the Pharmaceutical Business segment. <BR> <BR> <BR> <BR> Place: Chandigarh <BR> <BR> For Ind Swift Laboratories Limited <BR> Date: 28th March, 2026 <BR> <BR> <BR> <BR> N.R. Munjal <BR> Chairman <BR> <BR> 2025-04-012026-03-31AuditedConsolidated641293100046967200068826030002717350000376584000-26942200013797930001404900030605900017576550006282068000600535000-110064000490471000131311000-54015000772960000413175000000977000414152000-8745000405407000000086836600010138402350004.954.84004.954.84Other Expenses505216000Other Expenses17576550002751410000102022000220740000252459000220950000023562470000735440000272330003118920000503439000193552000696597100014793030001190150001985458000429848600000301060000670401900015842050009767527000167334980008683660001297186900013840235000-575000138396600001230290002589400014892300013050100067455000346879000560900009773900013608590001458598000015146880001003771000277960007040002546959000289383800016733498000other non -current financial assests27233000other non current assests193552000Other current financial assets301060000Other current assets1584205000other non current financial liablities25894000other non current liablities67455000Other current financial liabilities0Other current liabilities10037710000-337540000-4031880000-7599240004669780000000000306059000-142020000000-4793500000000-55298000002204860000-1122246000-63177500000000-63177500000000000118990008772130000416434000000000000000000055491600000-72683200000162978400000000015071400000547730000-621000014180870005948000054885000114365000410086600042152310008745000874500000-8745000-8745000AuditedtrueRattan Kaur and Associatestrue2027-01-31