Onesource Specialty Pharma544292Quarterly results
Board approves unaudited Q2 and half-year results; auditors give unmodified limited review conclusion
Board met on October 27, 2026 and approved the unaudited standalone and consolidated results for the quarter and half year ended September 30, 2026 (meeting ran 09:00 to 10:00 hrs IST).
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 5,162.42 | 3,757.63 | +37.4% | 4,490.23 | +15% |
| Total income | 5,171.96 | 3,787.99 | +36.5% | 4,528.25 | +14.2% |
| Profit before tax | 528.65 | 57.41 | +821% | 202.94 | +160% |
| Profit after tax | 574.84 | 104.85 | +448% | 249.97 | +130% |
| Total comprehensive income | 606.49 | 163.03 | +272% | 285.92 | +112% |
| Basic EPS | 5.01 | 0.92 | +445% | 2.18 | +130% |
- Profit after tax YoY growth
- +448%
- Period
- September 30, 2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
Notes to the results
- Consolidated exceptional items - gain / (loss) (net) of (17.67) Rs. million for quarter ended September 30, 2026 and (43.00) for quarter ended June 30, 2026.
- Per amended Ind AS 1, comparative borrowings as at March 31, 2026 of Rs. 3,676.84 million reclassified from non-current to current liabilities; no effect on profit or EPS (standalone note 6).
Board meeting outcome
- The board met on October 27, 2026, from 09:00 hrs to 10:00 hrs IST, and approved the unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026.
- The statutory auditor, B S R & Co. LLP, issued limited review reports with an unmodified conclusion on both the standalone and consolidated statements: nothing came to the auditor's attention that suggests the statements contain a material misstatement or miss required disclosures.
- The results are unaudited but have been reviewed by the auditor, and were approved by the Audit Committee at its meeting on October 26, 2026.
Standalone performance (Rs. in Million)
- Revenue from operations: 5,144.96 for the quarter, against 3,751.87 a year earlier; 9,609.67 for the half year, against 6,961.99.
- Total income: 5,154.19 for the quarter, against 3,782.23.
- Total expenses: 4,292.27 for the quarter, against 3,411.22.
- Profit before tax and Profit after tax: 861.92 for the quarter, against 371.01; 1,374.17 for the half year, against 619.16.
- Basic earnings per share (of Rs. 1/- each, not annualised): 7.52 for the quarter, against 3.24; 11.98 for the half year, against 5.41.
- Exceptional items are shown as nil for the quarter and the half year.
Balance sheet position (standalone, Rs. in Million)
- Total equity rose to 60,879.97 as at September 30, 2026 from 59,502.22 as at March 31, 2026.
- Total assets: 87,281.58, against 82,760.59.
- Non-current borrowings: 5,842.25, against 1,960.19; current borrowings: 8,994.05, against 10,802.77.
Three notes worth a closer look
- Borrowings of 3,676.84 have been reclassified from non-current financial liabilities to current financial liabilities in the March 31, 2026 comparative, because a waiver for two borrowing facilities was received after that balance sheet date. The company states this changes only presentation and has no effect on total borrowings, net worth, profit after tax, earnings per share or cash flows.
- Borrowing costs of 186.09 were capitalised for the year ended March 31, 2026 (103.40 of it relating to earlier quarters of that year), reducing finance costs and increasing Capital Work-in-Progress.
- The consolidated review covers the parent and seven listed entities. The auditor notes that the interim financial information of 5 subsidiaries was not reviewed; that information reflects total assets of Rs. 600.35 million, total revenues of Rs. 40.66 million and Rs. 79.71 million, and total net profit after tax of Rs. 20.26 million and Rs. 40.52 million for the quarter and the six-month period, with net cash outflows of Rs. 21.01 million for the six-month period. The auditor's conclusion is not modified on this matter.
Cash flow (standalone, six months ended September 30, 2026)
- Net cash used in operating activities: (253.09), against (566.85) a year earlier.
- Net cash used in investing activities: (1,206.38).
- Net cash from financing activities: 1,266.03.
- Cash and cash equivalents at the end of the period: 113.76, against 983.23.
What a retail investor can take away
- A dated, auditor-reviewed snapshot of revenue, profit and per-share earnings on a standalone basis, with year-earlier comparatives for context.
- The review conclusion is unmodified, which means the reviewer did not flag any material misstatement in the statements.
- The notes explain two presentation changes (the borrowing reclassification and the capitalised borrowing costs) and confirm the company's view that they do not alter reported totals.
- The consolidated results were approved along with the standalone results, and the auditor has stated that its conclusion is not modified by the unreviewed subsidiary information included in them.
₹861.92 MnStandalone Profit after tax, quarter ended Sep 30, (Rs. in Million
Profit after tax, latest quarter574.84 (Rs. in Million)
Borrowing costs capitalised for year ended Mar 31, (Rs. in Million₹186.09 Mn
Profit after tax, year-ago quarter104.85 (Rs. in Million)
Also from Onesource Specialty Pharma
OneSource Specialty Pharma makes audio recording of Q2 FY27 earnings call held October 27, 2026 available
27 Oct 2026
OneSource Specialty shares surged more than 13% on heavy volume following Q2 results
27 Oct 2026
OneSource Q2FY27: adjusted PAT ₹937m up 109% YoY; second DDC cartridge line now commercial
27 Oct 2026
More numbers
- Standalone Revenue from operations, quarter ended Sep 30, 2026 (Rs. in Million)5,144.96
- Standalone Revenue from operations, half year ended Sep 30, 2026 (Rs. in Million)9,609.67
- Standalone Profit after tax, quarter ended Sep 30, 2026 (Rs. in Million)861.92
- Standalone Profit after tax, half year ended Sep 30, 2026 (Rs. in Million)1,374.17
- Standalone Total Equity as at Sep 30, 2026 (Rs. in Million)60,879.97
- Standalone non-current borrowings as at Sep 30, 2026 (Rs. in Million)5,842.25
- Borrowings reclassified from non-current to current (Rs. in Million)3,676.84
- Borrowing costs capitalised for year ended Mar 31, 2026 (Rs. in Million)186.09
- Total income, latest quarter5,171.96 (Rs. in Million)
- Total income, year-ago quarter3,787.99 (Rs. in Million)
- Total income, previous quarter4,528.25 (Rs. in Million)
- Total comprehensive income, latest quarter606.49 (Rs. in Million)
- Total comprehensive income, year-ago quarter163.03 (Rs. in Million)
- Total comprehensive income, previous quarter285.92 (Rs. in Million)
- Profit after tax, latest quarter574.84 (Rs. in Million)
- Profit after tax, year-ago quarter104.85 (Rs. in Million)
- Profit after tax, previous quarter249.97 (Rs. in Million)
- Revenue from operations, latest quarter5,162.42 (Rs. in Million)
- Revenue from operations, year-ago quarter3,757.63 (Rs. in Million)
- Revenue from operations, previous quarter4,490.23 (Rs. in Million)
- Profit before tax, latest quarter528.65 (Rs. in Million)
- Profit before tax, year-ago quarter57.41 (Rs. in Million)
- Profit before tax, previous quarter202.94 (Rs. in Million)
Source: BSE · 27 Oct 2026
Nothing here is a view, opinion or recommendation of ScoutQuest, its parent, directors or employees. ScoutQuest is a technology company: this page was assembled automatically from public sources using artificial intelligence, and may contain errors or omissions. Confirm everything against the original source before you act on it. Any use of this page is at your own risk, and neither ScoutQuest nor its parent, directors or employees accepts liability for it.