Akums Drugs & Pharmaceuticals Ltd. announced the outcome of its Board Meeting held on February 13, 2026. The Board considered and approved the Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended December 31, 2025. The results, along with the Limited Review Reports from statutory auditors, have been submitted to the exchanges. The Standalone Net Profit for Q3 FY2026 stood at ₹281.14 million.
Board Approves Q3 FY2026 Financials
The Board of Directors of Akums Drugs and Pharmaceuticals Limited convened on February 13, 2026, and officially approved the Unaudited Standalone and Consolidated Financial Results for the third quarter and the nine months period ending December 31, 2025. The meeting commenced at 02:20 PM and concluded at 3:31 PM.
Standalone Financial Highlights (Quarter Ended Dec 31, 2025)
The key standalone financial metrics for the quarter ending December 31, 2025, compared to the same period last year (December 31, 2024), are as follows:
- Revenue from operations: ₹3,686.06 million (vs. ₹3,363.92 million in Q3 FY2025)
- Profit before tax: ₹358.67 million (vs. ₹548.91 million in Q3 FY2024)
- Profit for the period (Net Profit): ₹281.14 million (vs. ₹411.68 million in Q3 FY2024)
- Earnings Per Share (EPS): Basic and diluted at ₹1.84 (vs. ₹2.69 in Q3 FY2024)
Consolidated Financial Highlights (Quarter Ended Dec 31, 2025)
On a consolidated basis, the Group demonstrated substantial growth in top-line revenue:
- Total Income: ₹11,939.15 million (vs. ₹10,249.72 million in Q3 FY2025)
- Profit before tax: ₹995.66 million (vs. ₹910.53 million in Q3 FY2024)
- Profit for the period attributable to Owners of the Parent: ₹663.17 million (vs. ₹651.82 million in Q3 FY2024)
- Earnings Per Share (EPS): Basic and diluted at ₹4.33 (vs. ₹4.26 in Q3 FY2024)
Key Notes and Disclosures
Income Tax Matters
The auditors noted an ongoing search and seizure operation by the Income Tax Department initiated in January 2025. While the Company has responded to notices regarding the initial block period (April 2018 to March 2025), subsequent notices were received in the current quarter. Management currently believes no material adjustments are required to these results based on the ongoing proceedings.
Accounting for Labour Law Changes
Following the notification of four new Labour Codes in November 2025, the Group assessed the incremental financial impact. An exceptional charge aggregating ₹182.28 million (consolidated) related to gratuity and compensated absences has been recognized, reflecting the impact of these regulatory changes.
Advance Contract Liability
A significant advance received from a customer for services extending until December 2032 resulted in the recognition of a contract liability. The Group recognized a notional interest expense of ₹578.79 million for the nine-month period due to the significant financing component embedded in this long-term arrangement.
IPO Proceeds Utilization
The company confirmed that utilization of net IPO proceeds (totaling ₹6,373.70 million) for the nine months ended December 31, 2025, aligns with the original objects, with no deviation or variation noted in fund deployment across repayment of borrowings, working capital, acquisitions, or general corporate purposes.
Source: BSE
