Unichem Laboratories506690Quarterly results
Q2 FY27 results approved; auditors give unmodified review conclusion
Board meeting on 4 November 2026 approved the unaudited consolidated and standalone results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 640.22 | 578.96 | +10.6% | 632.62 | +1.2% |
| Total income | 655.59 | 599.93 | +9.3% | 648.23 | +1.1% |
| Profit before tax | 27.37 | (10.82) | — | 48.99 | −44.1% |
| Profit after tax | 22.22 | (11.89) | — | 41.47 | −46.4% |
| Total comprehensive income | 25.42 | (10.04) | — | 38.41 | −33.8% |
| Basic EPS | 3.16 | (1.69) | — | 5.89 | −46.3% |
- Total income YoY growth
- +9.3% (year ago 599.93)
- Profit after tax (latest)
- 22.22 vs year ago (11.89), prev qtr 41.47 (−46.4%)
- Period
- Quarter ended 30.09.2026
Auditor's review
Conclusion: Unmodified
Notes to the results
- Exceptional items of ₹ 24.26 crores for the quarter: provision of £1.9 million recognised by subsidiary Niche Generics for Laboratories Servier claim re Perindopril proceedings in the UK.
- Q2 FY26 exceptional item of ₹ 58.26 crores was interest on European Commission fine; total fine and interest of Euro 19.55 million settled on 28th October 2025.
What the board approved
The board met on Wednesday, 4 November 2026 and approved the unaudited financial statements, consolidated and standalone, for the second quarter and half year ended 30 September 2026. The meeting ran from 11:30 a.m. to 01:45 p.m.
Auditor's review conclusion
- N. A. Shah Associates LLP reviewed the consolidated results and issued an unmodified conclusion: nothing came to their attention suggesting the statement contains a material misstatement or misses a required disclosure.
- The conclusion was not modified for the matters they described around subsidiaries not reviewed by them.
Consolidated performance (Rs. crore, quarter ended 30 September 2026 vs 30 September 2025):
- Revenue from operations: 640.22 vs 578.96
- Total income: 655.59 vs 599.93
- Profit before exceptional items and tax: 51.63 vs 47.44
- Exceptional items - expenses: 24.26 vs 58.26
- Profit / (Loss) for the period after tax: 22.22 vs (11.89), brackets as printed meaning a loss
For the half year, consolidated Revenue from operations was 1,272.84 and Profit / (Loss) for the period after tax was 63.69, against (22.36) in the same half last year.
What the exceptional charge is
- Note 8 states Laboratories Servier shared a claim against the Company and its subsidiary Niche Generics Limited, among others, seeking contribution towards damages claimed by UK Health Authorities in relation to Perindopril proceedings in the UK.
- A provision of £1.9 million (equivalent to Rs. 24.26 crores) has been recognised as an expense in the books of Niche and grouped under exceptional items for the quarter and half year.
- The prior-year quarter's exceptional charge of 58.26 was interest on a European Commission fine, which note 7 says was fully settled on 28 October 2025.
Standalone performance (Rs. crore)
- Revenue from operations for the quarter: 401.90 vs 356.90
- Profit / (Loss) for the period after tax: 1.49 vs (39.93)
- Half year Profit / (Loss) for the period after tax: 7.02 vs (41.78)
Balance sheet and cash (consolidated)
- Total assets as at 30 September 2026: 3,907.55, against 3,737.44 as at 31 March 2026
- Inventories: 1,083.46 against 974.97
- Trade receivables: 985.83 against 828.58
- Cash and cash equivalents: 157.01 against 289.48
- Net cash from / (used in) operating activities for the half year: (68.07) against 99.44
- Net cash used in investing activities: (51.67); financing activities: (11.20)
Other points from the notes
- The company has a single reportable segment, 'Pharmaceuticals'.
- Note 4 explains there is no current tax charge for the reporting quarter, considering set-off of unabsorbed tax depreciation and business loss from earlier periods.
- The consolidated results include subsidiaries in the UK, USA, South Africa, Brazil and China.
₹63.69 Cr
Q2 FY27₹22.22 CrH1 FY27₹63.69 Cr
₹63.69 CrConsolidated Profit / (Loss) for the period after tax, (Rs. crore
Profit after tax, quarter41.47 (₹ Crores)
Profit after tax, latest quarter22.22 (₹ Crores)
Also from Unichem Laboratories
Board meeting on November 4 to consider Q2 and H1 unaudited results, standalone and consolidated
21 Oct 2026
USFDA Inspection at Goa Formulation Facility Closes With 5 Observations
26 Sep 2026
More numbers
- Consolidated Profit / (Loss) for the period after tax, H1 FY27 (Rs. crore)63.69
- Consolidated Total income, H1 FY27 (Rs. crore)1,303.82
- Exceptional item - provision for claims (Rs. crore)24.26
- Provision recognised in books of Niche, equivalent (Rs. crore)₹ 24.26 crores
- Standalone Revenue from operations, Q2 FY27 (Rs. crore)401.90
- Standalone Profit / (Loss) for the period after tax, Q2 FY27 (Rs. crore)1.49
- Total income, latest quarter655.59 (₹ Crores)
- Total income, year-ago quarter599.93 (₹ Crores)
- Total income, previous quarter648.23 (₹ Crores)
- Total comprehensive income, latest quarter25.42 (₹ Crores)
- Total comprehensive income, year-ago quarter(10.04) (₹ Crores)
- Total comprehensive income, previous quarter38.41 (₹ Crores)
- Profit after tax, latest quarter22.22 (₹ Crores)
- Profit after tax, year-ago quarter(11.89) (₹ Crores)
- Profit after tax, previous quarter41.47 (₹ Crores)
- Revenue from operations, latest quarter640.22 (₹ Crores)
- Revenue from operations, year-ago quarter578.96 (₹ Crores)
- Revenue from operations, previous quarter632.62 (₹ Crores)
- Profit before tax, latest quarter27.37 (₹ Crores)
- Profit before tax, year-ago quarter(10.82) (₹ Crores)
- Profit before tax, previous quarter48.99 (₹ Crores)
Source: BSE · 4 Nov 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.