Aptus Pharma544529Quarterly results

Board approved unaudited H1 results; auditors' limited review finds no material misstatement

Board meeting on 20 October 2026 approved the unaudited standalone financial results for the half year ended 30 September 2026, along with the auditors' Limited Review Report.

By ScoutQuest · Tue 20 Oct 2026, 7:01 PM IST · 3 min read

Revenue from operations: Rs. 4,892.04 lakh
Profit for the period: Rs. 507.66 lakh
EPS (basic and diluted): Rs. 2.96

What the board approved

The board, at its meeting on 20 October 2026, approved the unaudited standalone financial results of the company for the half year ended 30 September 2026, along with the Limited Review Report of the statutory auditors, ABKB & Co. The trading window for dealing in the company's shares opens on 23 October 2026 for designated persons and their immediate relatives.

Auditor's review conclusion

The auditors carried out a review, not a full audit, and therefore did not express an audit opinion.
Their conclusion: based on the review, nothing has come to their attention that causes them to believe that the statement of unaudited standalone financial results has not disclosed the required information or that it contains any material misstatement.
No qualification or adverse remark is recorded in the review report.

Half year numbers (standalone, as printed in Rs. In Lacs)

Revenue from operations: 4,892.04 for the half year ended 30/09/2026, against 1,437.75 for the half year ended 30/09/2025 and 4,657.46 for the year ended 31/03/2026.
Total income: 4,895.64, against 1,438.97 and 4,670.81 respectively.
Total expenses: 4,212.98, against 1,203.85 and 4,033.35.
Profit before tax: 682.66, against 235.11 and 637.46.
Profit for the period: 507.66, against 174.69 and 461.99.
Earnings per share (basic and diluted): 2.96, against 1.37 and 3.11. The company has stated that EPS for the half years has not been annualised.

How the sales number is made up

Purchase of stock-in-trade: 3,080.93 lakh.
Changes in inventories: (268.42) lakh; figures in brackets are negatives as printed.
Employee benefit cost: 399.69 lakh; finance cost 75.30 lakh; depreciation and amortisation 34.61 lakh; other expenses 890.87 lakh.
Tax expense: 175.95 lakh current tax and (0.95) lakh deferred tax.

Balance sheet position (Rs. In Lacs):

Total equity and liabilities, and total assets, both stand at 5,455.43, against 4,353.48 as at 31/03/2026.
Share capital 1,715.00; reserves and surplus 1,127.27.
Long term borrowings 704.27, against 52.16 at 31/03/2026; short term borrowings 506.84, against 666.00.
Inventories 1,625.30; trade receivables 2,864.23; cash and cash equivalents 180.18.

Cash flow (Rs. In Lacs):

Net cash flow from operating activities: (680.38); net cash flow from investing activities: 340.20; net cash flow from financing activities: 417.65.
Net increase in cash and cash equivalents: 77.47, taking closing cash to 180.18.

Bonus issue and share count

In May 2026 the company issued 102.90 lakh bonus equity shares to existing shareholders in the ratio of 3:2, resulting in total outstanding equity shares of 171.50 lakh.
Earnings per share for all periods presented has been restated to reflect the bonus issue as if the bonus shares had been outstanding from the beginning of the earliest period presented.

Preferential issue status

Members at the Annual General Meeting held on 14 September 2026 approved the issuance and allotment of 16,02,870 equity shares of face value of INR 10/- each, at an issue price of INR 280/- (including a premium of INR 270/-), aggregating INR 44,88,03,600/- on a preferential basis, subject to receipt of requisite regulatory and statutory approvals.
The company has applied to BSE Limited for in-principle approval, which is presently under process.
As on the date of approval of these results, the company has neither received any share application money nor allotted any equity shares for this preferential issue, so no amount has been recognised in share capital or securities premium for it in these results.

What management said (company release)

Revenue for the half year is described as ₹48.92 crore, EBITDA ₹7.68 crore and PAT over ₹5.07 crore, described as reflecting nearly twofold year-on-year revenue growth.
The company says it is targeting 46% geographic coverage across India by March 2027, and intends to develop manufacturing capabilities, expand its distribution network and gradually establish a presence in global markets.
These statements are forward-looking and are subject to risks, market conditions and regulatory changes, as stated in the company's disclaimer.

How a retail investor might read it

The results and the auditors' review conclusion are factual disclosures that give a picture of the half-year performance; the preferential issue, when completed, would change the share count and bring in funds, but allotment has not yet happened.

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