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BIOTECH LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-23INRLakhsQuarterlyFourth quarterSingle segmentPharmaceuticals2026-05-2915:00:002026-05-2916:24:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-08-08https://concordbiotech.com/wp-content/uploads/2025/09/12.-Concord-Biotech-Limited-Policy-on-Related-Party-Transactions-1.pdffalsefalseThere are no defaults on loans and debt securities2026-01-012026-03-31AuditedStandalone32589200001554170003414337000705409000156701000-53570004501870005840001948670007281700002230561000118377600001183776000286481000-292600028355500009002210000000900221000136134000103635500010461600018.68.6008.68.6Notes to the statement of standalone financial results for the quarter and year ended March 31 2026 <BR> <BR> 1 The above standalone financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on May 29 2026. The Statutory Auditors of the company have carried out audit of the said results. <BR> <BR> 2 The figures for the quarter ended March 31 2026 and March 31 2025 are the balancing figures between the audited figures with respect to the full financial year and the published unaudited year to date figures upto the third quarter ended December 31 2025 and December 31 2024 respectively which were subjected to limited review. <BR> <BR> 3 On 21 November 2025 the Government of India notified four Labour Codes consolidating 29 existing labour laws. The Ministry of Labour and Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these changes. Based on management’s assessment including actuarial valuation, considering the best information available and ICAI guidance, the Company has recognised an incremental liability of Rs 327.54 lakhs towards employee benefit obligation, primarily arising from the revised definition of wages under the New Labour Codes. Considering the event as regulatory-driven and non-recurring in nature, the impact of the same has been disclosed under exceptional items in the standalone results ffor the year ended 31 March 2026. The Company continues to monitor the notification of final Central/State rules and related clarifications and will evaluate and account for any additional impact in the period in which such rules are notified or clarifications issued. <BR> <BR> 4 The Company is engaged in the business of manufacturing and trading in pharmaceutical products. The entire business is considered as a single operating segment in terms of Indian Accounting Standard Ind AS 108 Operating Segment. <BR> <BR> 5 The above standalone financial results has been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read together with Companies Indian Accounting Standards Rules 2015 and in accordance with the guidelines issued by the Securities and Exchange Board of India SEBI. <BR> <BR> 6 Celliimune Biotech Private Limited that is incorporated on 15 January 2025 has been acquired by Concord Biotech Limited as on 2 April 2026. As at 31 March 2026 the company has invested Rs. 1.2 Lakhs for acquisition of shares out of total consideration of Rs 66 Lakhs for this acquisition. Celliimune Biotech Private Limited became a wholly owned subsidiary on 2 April 2026. <BR> <BR> 7 The board of directors have recommended final dividend of Rs. 7.55 per fully paid up equity share of Rs. 1 each for financial year ended March 31 2026 on outstanding paid up share capital of the company as on date in its board meeting held on May 29 2026 subject to approval of shareholders at ensuing annual general meeting of the Company.2025-04-012026-03-31AuditedStandalone10550710000527306000110780160002543478000622286000-70614900017018600002340000743251000262387800075309440003547072000-327540003514318000862909000187420008816510000263266700000002632667000557781000319044800010461600012009290100025.1725.170025.1725.17Power and fuel297597000Others430573000Power and fuel1161993000Others1461885000785633400078159200007809000116510008562520000021204500010682970002838100015915300099132170003256880000402063700046060150007888900013930000025296600089724370000222844000124521610000022365378000104616000200929010002019751700020197517000000045550004555000371970004536620000495414000014749500086432300010118180004249960001436814000123192000112343000980000167244700000216786100022365378000Other Financial Assets212045000Prepaid expenses49211000Capital advances96117000Balances with government authorities13825000Other Financial Assets252966000Other Current Assets222844000Lease Liabilities4555000Other current financial liabilities423253000Lease Liabilities1743000Other current liabilities1231920002340000-8602080007004850000-8088600000-55230000-9191100001000600007432510000497170000-128830000-1094810000281850000-959640000-1154430000-7174000098141000361245900000097469400002637765000034900088240880009468000000000009503960001003000000000000015447200011144000000002753300000-14227930000000000003811000219240001119393000000-114512800069844000069844000904500078889000Re-measurement gain/ (loss) on defined benefit plans-6875000Income tax relating to re-measurement gain/ (loss) on defined benefit plans1730000Fair value changes on equity investments through OCI168542000Income tax relating to fair value changes on equity investments through OCI-27263000136134000Re-measurement gain/ (loss) on defined benefit plans-16224000Income tax relating to re-measurement gain/ (loss) on defined benefit plans4083000Fair value changes on equity investments through OCI668709000Income tax relating to fair value changes on equity investments through OCI-987870005577810000000136134000557781000Concord Biotech Limited******Concord Biotech Japan K.K******Joint VentureSale of goods or services132071000As per Companies Act 2013 and approved by Board1320710008007600036387000Concord Biotech Limited******Sudhir Vaid******Key Management PersonnelAny other transactionLease Rent Paid7448000As per Companies Act 2013 and approved by Board744800000Concord Biotech Limited******Manju Vaid******Relatives of Key Management PersonnelAny other transactionLease Rent Paid2389000As per Companies Act 2013 and approved by Board238900000Concord Biotech Limited******Col S. K Vaid******Relatives of Key Management PersonnelAny other transactionProfessional Fees2772000As per Companies Act 2013 and approved by Board2772000499000499000Concord Biotech Limited******Ravi Kapoor & Associates******Enterprises controlled by / under significantly influenced by Directors and/or their relatives:Any other transactionProfessional Fees1567000As per Companies Act 2013 and approved by Board1567000206000221000Concord Biotech Limited******Sudhir Vaid******Key Management PersonnelRemuneration39323000As per Companies Act 2013 and approved by Board39323000287500010823000Concord Biotech Limited******Ankur Vaid******Key Management PersonnelRemuneration21049000As per Companies Act 2013 and approved by Board2104900016690004702000Concord Biotech Limited******Megha Vaid******Relatives of Key Management PersonnelRemuneration5541000As per Companies Act 2013 and approved by Board5541000482000495000Concord Biotech Limited******Sonal Kumra******Relatives of Key Management PersonnelRemuneration6121000As per Companies Act 2013 and approved by Board6121000517000503000Concord Biotech Limited******Lalit Sethi******Key Management PersonnelRemuneration1326000As per Companies Act 2013 and approved by Board13260004110000Concord Biotech Limited******Raviraj Karia******Key Management PersonnelRemuneration2266000As per Companies Act 2013 and approved by Board22660000349000Concord Biotech Limited******Hina Ronak Patel******Key Management PersonnelRemuneration488000As per Companies Act 2013 and approved by Board488000760000Concord Biotech Limited******Paritosh Trivedi******Key Management PersonnelRemuneration176000As per Companies Act 2013 and approved by Board176000082000Concord Biotech Limited******Ravi Kapoor******Key Management PersonnelAny other transactionSitting Fees195000As per Companies Act 2013 and approved by Board19500000Concord Biotech Limited******Amitabh Thakore******Key Management PersonnelAny other transactionSitting Fees270000As per Companies Act 2013 and approved by Board27000000Concord Biotech Limited******Rajiv Agrawal******Key Management PersonnelAny other transactionSitting Fees180000As per Companies Act 2013 and approved by Board18000000Concord Biotech Limited******Bharti Khanna******Key Management PersonnelAny other transactionSitting Fees210000As per Companies Act 2013 and approved by Board21000000Concord Biotech Limited******Mandayam Chakravarthy Sriraman******Key Management PersonnelAny other transactionSitting Fees225000As per Companies Act 2013 and approved by Board22500000Concord Biotech Limited******Arvind Agarwal******Key Management PersonnelAny other transactionSitting Fees225000As per Companies Act 2013 and approved by Board22500000Concord Biotech Limited******Jayaram Easwaran******Key Management PersonnelAny other transactionSitting Fees240000As per Companies Act 2013 and approved by Board24000000Concord Biotech Limited******Celliimune Biotech Private Limited******Enterprises controlled by or under significantly influenced by Directors and or their relativesInvestment120000As per Companies Act 2013 and approved by Board1200000120000Concord Biotech Limited******Ravi Kapoor******Key Management PersonnelAny other transactionPurchase of Equity Shares from KMP120000As per Companies Act 2013 and approved by Board12000000Concord Biotech Limited******Stellon Biotech In******Subsidiary CompanyInterest received2856000As per Companies Act 2013 and approved by Board28560007770000Concord Biotech Limited******Concord Lifegen Ltd******Subsidiary CompanyAny other transactionRent Income from Subsidiary Company320000As per Companies Act 2013 and approved by Board32000000Concord Biotech Limited******Stellon Biotech In******Subsidiary CompanyLoan98639000As per Companies Act 2013 and approved by Board9863900043250000145522000Concord Biotech Limited******Concord Lifegen Ltd******Subsidiary CompanyLoan2029000As per Companies Act 2013 and approved by Board20200005000002520000Concord Biotech Limited******Concord Lifegen Ltd******Subsidiary CompanySale of goods or services5974000As per Companies Act 2013 and approved by Board597400006271000Concord Biotech Limited******Concord Lifegen Ltd******Subsidiary CompanyInvestment0As per Companies Act 2013 and approved by Board0100000100000Concord Biotech Limited******Stellon Biotech In******Subsidiary CompanyInvestment0As per Companies Act 2013 and approved by Board0128000128000Concord Biotech Limited******Concord Lifegen Ltd******Subsidiary CompanyInterest received59000As per Companies Act 2013 and approved by Board59000059000334190000AuditedtrueB S R & Co. 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