5439602026-07-012026-09-305439602026-09-305439602026-03-315439602026-04-012026-09-305439602026-07-012026-09-30in-capmkt:OtherExpenses1Member5439602026-07-012026-09-30in-capmkt:OtherExpenses2Member5439602026-04-012026-09-30in-capmkt:OtherExpenses1Member5439602026-04-012026-09-30in-capmkt:OtherExpenses2Member5439602026-09-30OtherNoncurrentFinancialAssetsDomain15439602026-09-30OtherNoncurrentAssetsDomain15439602026-09-30OtherCurrentFinancialAssetsDomain15439602026-09-30OtherCurrentAssetsDomain15439602026-09-30OtherNoncurrentFinancialLiabilitiesDomain15439602026-09-30OtherCurrentFinancialLiabilitiesDomain15439602026-09-30OtherCurrentFinancialLiabilitiesDomain25439602026-09-30OtherCurrentLiabilitiesDomain15439602026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15439602026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25439602026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35439602026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss45439602026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15439602026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25439602026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35439602026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss45439602026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15439602026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15439602026-07-012026-09-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543960CONCORDBIONAINE338H01029Concord Biotech LimitedMain BoardEquity2026-04-012027-03-312026-10-272026-10-22INRLakhsQuarterlySecond quarterSingle segmentPharmaceuticals2026-10-2715:30:002026-10-2716:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-07-012026-09-30UnauditedConsolidated30907020001016930003192395000636630000162447000-634880005231430003340001837680007881690002231003000961392000096139200024983000092540002590840000702308000000-6588000695720000-86046000609674000706535000-10815000-85593000-45300010461600016.656.65006.656.65Notes to the statement of unaudited consolidated financial results for the quarter and six months ended September 30, 2026 <br /> <br /> 1 The above consolidated financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on October 27, 2026. The Statutory Auditors of the holding company have carried out a limited review of the said results. <br /> <br /> 2 On November 21, 2025, the Government of India notified four Labour Codes consolidating 29 existing labour laws. The Ministry of Labour & Employment notified Central Rules and issued FAQs to enable assessment of the financial impact due to changes in regulations. Based on management’s assessment including actuarial valuation, considering the best information available and ICAI guidance, the Group has recognized 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 consolidated results for the year ended March 31, 2026. The Group continues to monitor further clarifications/FAQ from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <br /> <br /> 3 The Group 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 /> 4 The above consolidated 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 /> 5 Celliimune Biotech Private Limited that was incorporated on January 15, 2025 has been acquired by Concord Biotech Limited as on April 02, 2026. Accordingly, Celliimune Biotech Private Limited is a wholly owned subsidiary from April 02, 2026. <br /> <br /> 6 The holding company has increased the Authorised Share Capital from Rs. 1,100 lacs, divided into 11,00,00,000 (Eleven Crores) Equity Shares of Rs. 1/- (Rupees One only) each, to Rs. 2,200 lacs, divided into 22,00,00,000 (Twenty-two crores) Equity Shares of Rs. 1/- (Rupees One only) each, by creation of an additional 11,00,00,000 (Eleven Crores) Equity Shares of Rs. 1/- (Rupees One only) each, ranking pari passu in all respects with the existing Equity Shares of the holding company and consequential amendment to Capital Clause of the Memorandum of Association of the holding company, subject to approval of the Shareholders. The holding company has also declared Bonus shares in the proportion of 1:1 i.e. 1 (One) Bonus equity share of Rs. 1/- each for every 1 (One) fully paid-up equity share of Rs. 1/- each held by the Shareholders of the holding company in the Board meeting held on September 23, 2026. <br /> 2026-04-012026-09-30UnauditedConsolidated566559200022995200058955440001335175000275347000-332022000959525000698000364763000156001000041634960001732048000017320480004534890001205700046554600001266502000000618500012726870008456800013572550001291796000-1910900085000000-432000104616000112.1712.170012.1712.17Power and Fuel366378000Other Expenses421791000Power and Fuel713579000Other Expenses84643100075964070001116494000045100004725200020946000042641000953129000001939200001147049000139338000248293000103629300003977865000438100100041249080007522700013190000137824000872027900002086050001290674900000232696790001046160002065293600020757552000-38775000207187770000000146510001465100032774000486404000053382900001472980009740330001121331000483152000160448300028602300012438200021850002017073000255090200023269679000Other Financial Assets193920000Other non-current assets248293000Other Financial Assets137824000Other Current assets208605000Lease liabilities14651000Lease liabilities2845000Other Financial Liabilities480307000Other current liabilities286023000698000-71430400049122200001922300000112765000011454400002442430000364763000021335000000-27733000062190000-1021440000-30185000-2928000-2236000048304400022150920000005329870000168210500000399796500042262340000000360800059985700000000000000-127466000-1261100000000621900000-93315400000000000006266000789840000-52200000-795584000-466330000-4663300012186000075227000Re-measurement gain/ (loss) on defined benefit plans-10390000Income tax relating to re-measurement gain/ (loss) on defined benefit plans2615000Fair value changes on equity investments through OCI-89210000Income tax relating to fair value changes on equity investments through OCI12757000-84228000Re-measurement gain/ (loss) on defined benefit plans-3234000Income tax relating to re-measurement gain/ (loss) on defined benefit plans814000Fair value changes on equity investments through OCI103523000Income tax relating to fair value changes on equity investments through OCI-148040008629900000Foreign currency translation reserves-1818000-1818000Foreign currency translation reserves-1731000-173100000-8604600084568000UnauditedtrueB S R & Co. LLPtrue2028-07-31