5440672026-01-012026-03-315440672026-03-315440672025-03-315440672025-04-012026-03-315440672026-01-012026-03-31in-capmkt:OtherExpenses1Member5440672026-01-012026-03-31in-capmkt:OtherExpenses2Member5440672026-01-012026-03-31in-capmkt:OtherExpenses3Member5440672026-01-012026-03-31in-capmkt:OtherExpenses4Member5440672026-01-012026-03-31in-capmkt:OtherExpenses5Member5440672026-01-012026-03-31in-capmkt:OtherExpenses6Member5440672026-01-012026-03-31in-capmkt:OtherExpenses7Member5440672026-01-012026-03-31in-capmkt:OtherExpenses8Member5440672026-01-012026-03-31in-capmkt:OtherExpenses9Member5440672026-01-012026-03-31in-capmkt:OtherExpenses10Member5440672025-04-012026-03-31in-capmkt:OtherExpenses1Member5440672025-04-012026-03-31in-capmkt:OtherExpenses2Member5440672025-04-012026-03-31in-capmkt:OtherExpenses3Member5440672025-04-012026-03-31in-capmkt:OtherExpenses4Member5440672025-04-012026-03-31in-capmkt:OtherExpenses5Member5440672025-04-012026-03-31in-capmkt:OtherExpenses6Member5440672025-04-012026-03-31in-capmkt:OtherExpenses7Member5440672025-04-012026-03-31in-capmkt:OtherExpenses8Member5440672025-04-012026-03-31in-capmkt:OtherExpenses9Member5440672025-04-012026-03-31in-capmkt:OtherExpenses10Member5440672026-03-31OtherNoncurrentFinancialAssetsDomain15440672026-03-31OtherNoncurrentFinancialAssetsDomain25440672026-03-31OtherNoncurrentAssetsDomain15440672026-03-31OtherNoncurrentAssetsDomain25440672026-03-31OtherCurrentFinancialAssetsDomain15440672026-03-31OtherCurrentFinancialAssetsDomain25440672026-03-31OtherCurrentFinancialAssetsDomain35440672026-03-31OtherCurrentFinancialAssetsDomain45440672026-03-31OtherCurrentFinancialAssetsDomain55440672026-03-31OtherCurrentAssetsDomain15440672026-03-31OtherCurrentAssetsDomain25440672026-03-31OtherCurrentAssetsDomain35440672026-03-31OtherCurrentAssetsDomain45440672026-03-31OtherCurrentAssetsDomain55440672026-03-31OtherCurrentFinancialLiabilitiesDomain15440672026-03-31OtherCurrentFinancialLiabilitiesDomain25440672026-03-31OtherCurrentFinancialLiabilitiesDomain35440672026-03-31OtherCurrentFinancialLiabilitiesDomain45440672026-03-31OtherCurrentFinancialLiabilitiesDomain55440672026-03-31OtherCurrentFinancialLiabilitiesDomain65440672026-03-31OtherCurrentLiabilitiesDomain15440672026-03-31OtherCurrentLiabilitiesDomain25440672026-03-31OtherCurrentLiabilitiesDomain35440672026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15440672026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25440672025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15440672025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25440672026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544067INNOVACAPNOTLISTEDINE0DUT01020INNOVA CAPTAB LIMITEDMain BoardEquity2025-04-012026-03-312026-08-212026-08-18INRMillionsQuarterlyFourth quarterSingle segmentDrugs and Pharmaceutical products2026-08-2123:16:002026-08-2200:25:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated4478020000156400004493660000261237000032582000028370000426150000459300001138800004343900003986910000506750000050675000044100000591600001032600000403490000000040349000024400004059300000000572250000107.057.05007.057.051 The above revised consolidated financial results of Innova Captab Limited the Company or the Holding Company and its subsidiaries Holding and its subsidiaries together referred to as the Group have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 the act read with relevant rules issued there under and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulation as amended The revised consolidated financial results for the quarter and year ended 31 March 2026 are available on the Company website ie www.innovacaptab.com under investor information section and on the stock exchange websites ie www.nseindia.com and www.bseindia.com. <br /> 2. The Audit Committee had reviewed and recommended the consolidated financial results of the Group for the quarter and year ended 31 March 2026 in their meeting held on 7 May 2026 referred to as original consolidated financial results which had been approved and taken on record by the Board of Directors in their meeting on held on 7 May 2026 except for certain inadvertent errors as listed below <br /> i. Restatement of previous year financial information <br /> Deferred tax liability relating to fair value adjustments recognised as part of a historical business combination acquisition of Sharon Bio Medicine Limited had not been recognised in the consolidated financial results since the acquisition date 30 June 2023 As a consequence deferred tax assets net and other equity were overstated in the affected periods The error has been corrected retrospectively by restating each of the affected financial results captions for prior periods in accordance with requirements of Ind AS 8 The following tables summarizes the impacts on the Groups consolidated financial results <br /> <br /> Amount in rupees million except otherwise stated <br /> <br /> Statement of consolidated assets and liabilities as at 1 April 2024 <br /> Deferred Tax assets (net) <br /> As originally approved Rs 199.60 <br /> Adjustments Rs (105.37) <br /> As restated Rs 94.23 <br /> <br /> Total assets <br /> As originally approved Rs 13208.81 <br /> Adjustments Rs (105.37) <br /> As restated Rs 13103.44 <br /> <br /> Total liabilities <br /> As originally approved Rs 4899.87 <br /> As restated Rs 4899.87 <br /> <br /> Other equity <br /> As originally approved Rs 7736.69 <br /> Adjustments Rs (105.37) <br /> As restated Rs 7631.32 <br /> <br /> Total equity <br /> As originally approved Rs 8308.94 <br /> Adjustments Rs (105.37) <br /> As restated Rs 8203.57 <br /> <br /> Statement of Consolidated Assets and liabilities sheet as at 31 March 2025 <br /> Deferred Tax assets (net) <br /> As originally approved Rs 122.37 <br /> Adjustments Rs (115.44) <br /> As restated Rs 6.93 <br /> <br /> Total assets <br /> As originally approved Rs 15804.07 <br /> Adjustments Rs (115.44) <br /> As restated Rs 15688.63 <br /> <br /> Total liabilities <br /> As originally approved Rs 6209.90 <br /> As restated Rs 6209.90 <br /> <br /> Other equity <br /> As originally approved Rs 9021.92 <br /> Adjustments Rs (115.44) <br /> As restated Rs 8906.48 <br /> <br /> Total equity <br /> As originally approved Rs 9594.17 <br /> Adjustments Rs (115.44) <br /> As restated Rs 9478.73 <br /> <br /> Statement of Consolidated Financial results for the year ended 31 March 2025 <br /> Deferred Tax expense <br /> As originally approved Rs 159.80 <br /> Adjustments Rs 10.07 <br /> As restated Rs 169.87 <br /> Total Tax expense <br /> As originally approved Rs 427.58 <br /> Adjustments Rs 10.07 <br /> As restated Rs 437.65 <br /> <br /> Profit for the year <br /> As originally approved Rs 1282.58 <br /> Adjustments Rs (10.07) <br /> As restated Rs 1272.51 <br /> <br /> Total comprehensive income for the year <br /> As originally approved Rs 1285.23 <br /> Adjustments Rs (10.07) <br /> As restated Rs 1275.16 <br /> <br /> Basic and diluted earnings per equity share in Rs <br /> As originally approved Rs 22.41 <br /> Adjustments Rs (0.17) <br /> As restated Rs 22.24 <br /> <br /> Statement of Consolidated Financial results for the quarter ended 31 March 2025 <br /> Deferred Tax expense <br /> As originally approved Rs 57.91 <br /> Adjustments Rs 10.07 <br /> As restated Rs 67.98 <br /> <br /> Total tax expense <br /> As originally approved Rs 97.38 <br /> Adjustments Rs 10.07 <br /> As restated Rs 107.45 <br /> <br /> Profit for the period <br /> As originally approved Rs 295.73 <br /> Adjustments Rs (10.07) <br /> As restated Rs 285.66 <br /> <br /> Total comprehensive income for the period <br /> As originally approved Rs 299.45 <br /> Adjustments Rs (10.07) <br /> As restated Rs 289.38 <br /> <br /> Basic and diluted earnings per equity share in Rs <br /> As originally approved Rs 5.17 <br /> Adjustments Rs (0.18) <br /> As restated Rs 4.99 <br /> <br /> The correction of error has no impact on the total operating investing or financing cash flows for the year ended 31 March 2025 <br /> <br /> ii Revision of consolidated financial results for the year ended 31 March 2026 <br /> a Deferred tax asset of Rs 16.78 million on deduction available under section 80JJAA of Income tax Act 1961 has now been recognized in the Revised Statement Consolidated Assets and Liabilities with a corresponding adjustment to Revised Statement of Consolidated Financial Results <br /> Consequent to the above and the restatement mentioned in note 2(i) above, the relevant financial results captions for the year ended 31 March 2026 were revised as follows: <br /> <br /> Amount in Rupees millions except otherwise stated <br /> <br /> Statement of Consolidated Assets and Liabilities as at 31 March 2026 <br /> Deferred tax assets (net) <br /> As originally approved Rs 14.17 <br /> After revision rectify the error Rs 18.53 <br /> <br /> Total assets <br /> As originally approved Rs 18373.79 <br /> After revision rectify the error Rs 18378.14 <br /> <br /> Deferred tax liabilities (net) <br /> As originally approved Rs 242.65 <br /> After revision rectify the error Rs 339.78 <br /> <br /> Total liabilities <br /> As originally approved Rs 7465.87 <br /> After revision rectify the error Rs 7563 <br /> <br /> Other equity <br /> As originally approved Rs 10335.67 <br /> After revision rectify the error Rs 10242.89 <br /> <br /> Total equity <br /> As originally approved Rs 10907.92 <br /> After revision rectify the error Rs 10815.14 <br /> <br /> Statement of Consolidated Financial Results for the year ended 31 March 2026 <br /> Deferred Tax <br /> As originally approved Rs 217.60 <br /> After revision rectify the error Rs 194.94 <br /> <br /> Total tax expense <br /> As originally approved Rs 473.47 <br /> After revision rectify the error Rs 450.81 <br /> <br /> Profit for the year <br /> As originally approved Rs 1409.17 <br /> After revision rectify the error Rs 1431.83 <br /> <br /> Total comprehensive income for the year <br /> As originally approved Rs 1413.23 <br /> After revision rectify the error Rs 1435.89 <br /> <br /> Basic and diluted earnings per equity share in Rs <br /> As originally approved Rs 24.63 <br /> After revision rectify the error Rs 25.02 <br /> <br /> Statement of Consolidated Financial Results for the quarter ended 31 March 2026 <br /> Deferred Tax <br /> As originally approved Rs 81.82 <br /> After revision rectify the error Rs 59.16 <br /> <br /> Total tax expense <br /> As originally approved Rs 125.92 <br /> After revision rectify the error Rs 103.26 <br /> <br /> Profit for the year <br /> As originally approved Rs 380.83 <br /> After revision rectify the error Rs 403.49 <br /> <br /> Total comprehensive income for the period <br /> As originally approved Rs 383.27 <br /> After revision rectify the error Rs 405.93 <br /> <br /> Basic and diluted earnings per equity share in Rs <br /> As originally approved Rs 6.65 <br /> After revision rectify the error Rs 7.05 <br /> <br /> The correction of error has no impact on the total operating investing or financing cash flows for the year ended 31 March 2026 <br /> <br /> B Financial liabilities subject to supplier finance arrangements amounting to Rs 185.08 million have now been presented under other financial liabilities which were earlier presented as trade payables consequently, the relevant financial statement captions have been revised as below <br /> <br /> Amount in rupees million <br /> <br /> Statement of Consolidated Assets and Liabilities as at 31 March 2026 <br /> Trade payables total outstanding dues of creditors other than micro and small enterprises <br /> As originally approved Rs 2824.89 <br /> After revision to rectify the error Rs 2639.81 <br /> <br /> Other financial liabilities <br /> As originally approved Rs 280.49 <br /> After revision to rectify the error Rs 465.57 <br /> <br /> Total Current liabilities <br /> As originally approved Rs 4945.82 <br /> After revision to rectify the error Rs 4945.82 <br /> <br /> C The cash flows from operating activities were understated with a corresponding overstatement in cash flows from investing activities for fair value changes in current investments Further the cash flows from bank deposits made and proceeds from maturity of bank deposits within cash flows from investing activities were presented incorrectly and the adjustments relating to movements in inventories trade payables and other financial liabilities within cash flows from operating activities were presented incorrectly However these matters along with certain other immaterial changes do not have any impact on the amounts relating to net decrease in cash and cash equivalents during the year Consequently, the Statement of Consolidated Cash Flows has been revised as below <br /> <br /> Amount in rupees million <br /> <br /> Cash flows from operating activities for the year ended 31 March 2026 <br /> Adjustments for <br /> Fair value gain arising from financial instruments designated at FVTPL <br /> As originally approved Rs 0 <br /> After revision to rectify the error Rs (12.87) <br /> <br /> Provision/reversal of provision for obsolete inventory <br /> As originally approved Rs 22.82 <br /> After revision to rectify the error Rs 37.61 <br /> <br /> Working capital adjustments <br /> (Increase) in inventories <br /> As originally approved Rs (772.91) <br /> After revision to rectify the error Rs (787.70) <br /> <br /> Increase in trade payables <br /> As originally approved Rs 1183.27 <br /> After revision to rectify the error Rs 998.10 <br /> <br /> Increase in other financial liabilities <br /> As originally approved Rs 61.37 <br /> After revision to rectify the error Rs 246.45 <br /> <br /> Net cash generated from operating activities <br /> As originally approved Rs 1165.15 <br /> After revision to rectify the error Rs 1152.19 <br /> <br /> Cash flows from investing activities <br /> Purchase of current investments <br /> As originally approved Rs (412.85) <br /> After revision to rectify the error Rs (399.98) <br /> <br /> Bank deposit made <br /> As originally approved Rs (103.56) <br /> After revision to rectify the error Rs (751.40) <br /> <br /> Proceeds from maturity of bank deposits <br /> As originally approved Rs 30.81 <br /> After revision to rectify the error Rs 678.65 <br /> <br /> Net cash (used in) investing activities <br /> As originally approved Rs (1071.20) <br /> After revision to rectify the error Rs (1058.33) <br /> <br /> <br /> The above revisions together with certain clarificatory casting changes do not have any material impact on the profit total equity total assets or total liabilities and earnings per share of the Group as at and for the quarter / year ended 31 March 2026 <br /> <br /> The consolidated financial results have now been revised only to incorporate the necessary rectification relating to the above The revised consolidated financial results have been reviewed and recommended by Audit Committee at its meeting held on 21 August 2026 The Board of Directors at their meeting held on 22 August 2026 have approved the above results and taken them on record No other event occurring after 07 May 2026 being the date when the consolidated financial results were first approved by the Board of Directors has been considered for adjustment as a subsequent event The statutory auditors of the Company have expressed an unmodified opinion on the revised audited consolidated financial results for the quarter and year ended 31 March 2026 <br /> <br /> 3 The Group comprise the following entities all of which have been incorporated in India <br /> Innova Captab Limited Holding Company <br /> Univentis Medicare Limited Wholly owned Subsidiary Company <br /> Sharon Bio Medicine Limited Step Down Subsidiary Company <br /> Univentis Foundation Subsidiary <br /> <br /> 4 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes viz Code on Wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes These Codes have been made effective from 21 November 2025 The Group has estimated and accounted liability related to gratuity and leave encashment in the financial results and expense for which is included in employee benefits expense The Group continues to monitor developments on the rules to be notified by regulatory authorities including clarifications additional guidance from authorities and will continue to assess the accounting implications basis such developments guidance <br /> 5 The Board of Directors of the Holding Company at their meeting held on 23 January 2026 has approved an interim dividend of Rs 2 per equity share face value Rs 10 per share <br /> 6 The Group has only one reportable segment ie Drugs and pharmaceutical products as per Ind AS 108 Operating Segments specified under section 133 of the Companies Act 2013 Accordingly the disclosures as per the listing agreement are not applicable to the group <br /> 7 The figures of the last quarter of the year ended 31 March 2026 and the corresponding quarter ended in the previous year as reported in these revised consolidated financial results are the balancing figures between revised audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the financial year Also the figures upto the end of the third quarter had only been reviewed and not subject to audit <br /> 2025-04-012026-03-31AuditedConsolidated16300180000742000001637438000010054630000583330000-11002000016720400001689800004517900001670990000144917400001882640000018826400002558700001949400004508100000143183000000001431830000406000014358900000000572250000101024289000025.0225.020025.0225.02Power and fuel98180000Packing charges52400000Stores and spares consumed47960000Travelling and conveyance36940000Repairs and maintenance34600000Freight charges51670000Commission on sales32090000Rates, fees and taxes20740000Sales promotion expense21720000Miscellaneous expenses38090000Power and fuel391170000Packing charges196580000Stores and spares consumed192280000Travelling and conveyance133120000Repairs and maintenance131710000Freight charges129950000Commission on sales115230000Rates, fees and taxes65850000Sales promotion expense62330000Miscellaneous expenses2527700008233320000155040000016694000014830000000003940000415870000419810000185300001400600009148530000283256000041285000043728600003199000067000004390000869270000569806000006989900009229610000001837814000057225000010242890000108151400000108151400002158230000000215823000011917000033978000026171800001278670000361440000263981000030012500004655700004745490000125800000395200003501000049458200007563000000183781400001 Property plant and equipment includes amount of right of use of assets <br /> 2 Non current Borrowings include amount of lease liabilitiesSecurity Deposit35090000Balance with banks-deposits accounts with original maturity more than 12 months380780000Capital advances124810000Prepaid expenses15250000Interest accrued but not due on fixed deposits19540000Export incentive recoverable20170000Government grant receivable554030000Balance with banks-deposits accounts with reamining maturity less than 12 months269210000Security deposit6320000Balances with government authorities569750000Advances to suppliers64880000Advances to employees4550000Prepaid expenses33400000Right to return goods26410000Interest accrued but not due on borrowings11310000Employee related payables188970000Capital Creditor - Total outstanding dues of other than micro and small enterprises31330000Unpaid dividend20000Security Deposit48860000Supplier finance arrangements185080000Contract liabilities65120000Statutory dues24440000Refund Liability362400001 The Company has only one reportable segment ie Drugs and pharmaceutical products as per Ind AS 108 Operating Segments specified under section 133 of the Companies Act 2013168980000-787700000-10426500000-142820000-142200000-27278000009981000000-533400000451790000-36500002275000002464500000-165300000000000211400000-424480000145816000000-4343000026254000001152190000000000007032000068348000003999800000000000000000000275800000-72770000-10583300000000000033612000027223000001144300001657300000-790000-217060000-1232000000-12320000015519000031990000Remeasurement of defined benefit obligation3190000Income tax relating to items that will not be reclassified to profit or loss-7500002440000Remeasurement of defined benefit obligation5430000Income tax relating to items that will not be reclassified to profit or loss-13700004060000000024400004060000AuditedtrueB S R & Co. LLPtrue2028-07-31