GlaxoSmithKline Pharmaceuticals Limited announced its Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ending 31st December 2025. The Board approved the results on February 9, 2026. Standalone Profit for the period reached ₹27,718 Lakhs for the quarter, up from the preceding quarter. Management also noted the financial impact assessment related to recent labor code regulations.
Board Approval and Reporting Period
The Board of Directors of GlaxoSmithKline Pharmaceuticals Limited met on February 9, 2026, to approve the Unaudited Standalone and Consolidated Financial Results for the third quarter and nine months ended 31st December 2025. The Board Meeting commenced at 01:30 p.m. and concluded at 3:15 p.m. The Statutory Auditors have performed a limited review of these results.
Standalone Financial Highlights (Q3 ended 31.12.2025)
The Statement of Standalone Unaudited Financial Results shows the following key figures for the three months ended 31.12.2025 (in ₹ Lakhs):
- Total Income (1+2): 105,441
- Profit Before Exceptional Items and Tax: 37,789
- Exceptional Items (Credit): 264
- Profit Before Tax: 37,789
- Profit for the Period/Year: 27,718
For the nine months ended 31st December 2025, the Standalone Profit for the period stood at ₹73,688 Lakhs. Basic and diluted EPS before exceptional items for the quarter was ₹16.36.
Consolidated Financial Highlights (Q3 ended 31.12.2025)
The Consolidated Statement reflects a slightly higher operational performance:
- Total Income (1+2): 107,338
- Profit Before Exceptional Items and Tax: 38,195
- Exceptional Items (Credit): 1,798 (Includes profit on sale of non-operational land site)
- Profit Before Tax: 39,993
- Profit for the Period/Year: 29,562
The Consolidated Profit for the nine months ended 31st December 2025 was ₹75,812 Lakhs. Basic and diluted EPS after exceptional items for the quarter was ₹17.45.
Key Notes on Accounting Adjustments
Management provided several important notes:
- Exceptional Items Credit: For the quarter ended 31st December 2025, the credit of ₹264 Lakhs (Standalone) and ₹1,798 Lakhs (Consolidated) is primarily due to the profit on the sale of surplus residential properties and a non-operational land site, respectively.
- Labour Code Impact: Following the notification of four Labour Codes in November 2025, the company assessed the incremental impact on Employee Benefits expense. This assessment, based on an actuarial report, resulted in an increase of ₹1,182 Lakhs in Employee Benefits expense for both the quarter and the nine months ending 31st December 2025, largely due to changes in wage definition.
- Segment Reporting: The Company confirms it has only one reportable segment: Pharmaceuticals, and thus no separate segment disclosures were provided.
Auditor Review
Deloitte Haskins & Sells LLP provided the Independent Auditor’s Review Report for both the Standalone and Consolidated results, confirming that nothing came to their attention suggesting material misstatement, based on their review procedures.
Source: BSE
