Reply to Clarification- Financial results

BDL/PKL/SEC/2026-27 23rd July, 2026 National Stock Exchange of India Limited Exchange Plaza Bandra Kurla Complex Bandra East Mumbai 400051 Script:- BETA Dear Sir, Subject:- Submission of Revised Limited Review Reports with UDIN – Beta Drugs Limited Dear Sir/Madam, This is with reference to your email regarding the Outcome of Board Meeting – Financial Results submitted by Beta Drugs Limited on 20-Jul-2026 and the observation pertaining to the Limited Review Report/Independent Auditor's Report. In this regard, we acknowledge the observation that the UDIN was not mentioned in the Standalone and Consolidated Limited Review Reports submitted to the Exchange. The omission occurred due to an inadvertent oversight while submitting the reports to the Exchange. Please find enclosed the revised Standalone and Consolidated Limited Review Reports duly incorporating the UDIN issued by the Statutory Auditors. We sincerely regret the inadvertent omission and request you to kindly take the revised reports on record and treat the matter as complied with. Thanking You Your’s faithfully For Beta Drugs Ltd. Rajni Brar Company Secretary KHURANA SHARMA & COMPANY CHARTERED ACCOUNTANTS H.No. 1299, SECTOR l5-8, CHANDIGARH PHONE : 9988070254, 9878q29920 LIMITED REVIEW REPORT INDEPENDENTAUDITOR'S REVIEW REPORT ON C The Board of Directors Beta Drugs Limited Village Nandpur, Lodhimajra Road Baddi, Distt. Solan H.P. 174101 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of BETA DRUGS LIMITED ("the Parent") and its subsidiary ("the Parent" and its subsidiaries together referred to as "the Group"), and its share of the net profit/(loss) after tax for the quarter ended 3Otn June,2026 being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "lnterim Financial Reporting" ("lnd AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the lnstitute of Chartered Accountants of India (lCAl). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,20L5, as amended, to the extent applicable. 4. The Statement includes the unaudited results of the subsidiary company: Adley Formulations pvt Ltd, Adley Lab Limited, Beta Research Private Limited & Nivian Lifesciences private Limited bv management of the Company. KHURANA SHARMA & COMPANY CHARTERED ACCOUNTANTS H.No. 1299, SECTOR l5-8, CHANDIGARH PHONE : 9988O7O25A. 9878O299n 5 th. aB ta s ce ad u o sen s o uu sr r te ov ie bw el ic eo vn ed u thc ate td t has e s ata ct ce od m i pn a p na yr ia ng gr a Sph ta t3 e a mb eo nve t'' pn ro et ph ain rg e dh a is n c ao cm ce o rt do a no cu er a wtt ie thn ti to hn e recognitionandmeasurementprinciples|aiddownintheaforesaidIndianAccountingStandardand otheraccountingprinciplesgenerallyacceptedinlndia,hasnotdisclosedtheinformationrequiredto be disclosed in terms of Regulation 33 of the sEBl (Listing obligations and Disclosure Requirements) Regu|ations,2o!5,asamended,inc|udingthemannerinwhichitistobedisc|osed,orthatitcontains any material misstatement' 6, Our conclusion is not modified in respect of this matter' T.TheconsoIidatedunauditedfinanciaIresultsincIudestheinterimunauditedfinanciaI information/financiaIresu|tsofAd|eyFormu|ationsPvtLtd(itssubsidiary),AdIeyLabLimited(its private Limited which subsidiary) Beta Research private Limited (its subsidiary) & Nivian Lifesciences h rea sv ue ltn so rt b fle ee cn r te ov ti ae lw re ed v/ ea nud ui ete od fb Ry sth e 69ir 4a 3u ,d 8i gto ,6r 2s 5, .w 63h ,o s Te i tn at le r nim fi pn ra on fc iti /a (r i sn sfo r am fa teti ro n ta/ xfin oan f c Ria sl g,86,82,748.93andtotalcomprehensiveincome/lossofRs'Nil,fortheQtr'ended30thJune'2026' respectivery. These financiar resurts whose report have been furnished to us by the management and our opinion on the consolidated financial results in so far as it related to the amount and disclosure included in respect of this subsidiary is based solely on the reports of the management and procedure performed by us as stated in paragraph above' & co. (cA vlBHoR KHURANA) PARTNER M. NO.568524 UDIN: 2A56 652\ r^rY t-C'' sl q i V e Place: Chandigarh Date:20.07.2026 BETA DRUGS LIMITED Village Nandpur, Lodhimajra Road, Tehsil. Baddi, Distt' solan, (H'P') u3205 Phone : 01795-235195 E-Mail : betabaddi@gmail.com clN No. 124230HP2005PtC028969 Unaudited Consolidated Financial Results for the quarter ended on 30th lune'2026 3 Months Ended on 3 Months Ended on 3 Months Ended on Year Ended on Particulars 30.06.2026 (Unaudited) 31.03.2026 (Auditedl 30.06.2025 {Unauditedl 31.03.2026 (Auditedl L,25,54,95,637.62 93.95,49,419.38 t.oo.20.6a.760.I8 3,84,a2,57,667 32 l. Other Income 1.,58,26,0s2.52 2,89,42,990,53 2,98,80,045.53 11,17,96,551.18 ll. Total Revenue (l+lll r,27,L3,2L,690.L4 96,A5,92,409.9L 1,03,19,48,805.71 3,96,00,54,218.50 V. Expenses r) Cost of Materials Consumed 50,27,69,267.96 36,78,47,989.52 58,r2,46,935.67 t,73,87,43,507.28 r) Purchase of Stock-in-Trade :) {lncrease}/Decrease in Stock of Finished Goods/WlP 4,29,95,492.86 (58,8s,120.731 (8,38,18,099.91) (2,63,4s,192.001 l) Employee benefit exPenses 20,f9,62,6t2,58 78,67,78,796.68 16,02,26,Or4.74 68.00.61,433,74 :) Finance Costs 2,56,25,047.78 3.94,4L,751-.24 3.32,03,988.69 15.31-.1-O,274.33 4,34,55,945.35 4,79,72,690,52 3,72,67,277.72 !7,15,28,534.!O t) Other expenses 23,26,93,765.13 2r,5L,22,687.O2 t4,73,60,542.83 69,95,17,745.46 lotal Exoenses 1,05,09,02,131.66 a5,02,7A,L94.25 87,54,80,659.18 3.4t.6L.L6.297.3L ,/. Profit before exceptional and extraordinary items and tax (lll- 22,04,L9,558.44 LL,83,L4,2L5.66 L5,64,58,L46.53 54,19,37,92L.L9 ,/l.Exceptional ltems {Pref. lssuel ,/ll. Profit before extraordinarv items and tax (V'Vl) 22,04,19,558.48 11.83.14.215.56 15.54.68.145.53 54,39,37,92L.L9 y'lll.Extraordinarv ltems X. Profit before tax {Vll-Vlll) 22,04,t9,55a.48 L1,,83,L4,2L5.66 15,54,68,145.53 54,39,37,921.L9 X.Tax Expenses 5,55,52,303.4s 2,78,24,98L.7O 3,94,82,432.66 L2,9L,LO,952.28 Xl. Profit (Lossl for the period from continuing operations (lX-X) 1.6,48,57,255.O3 I,04,89,233.96 rL,69,85,7L3.87 4L,48,26,968.9L r(ll.Profit {Loss} from discounting operations Xlll. Tax expenses of dicounting operations (lV. Profit (Loss) from discounting operation (after tax) (Xll-Xlll) (v. Net Profit/{Loss) for the period before Ncl (xl+XlV) 15,48,57,255.03 9,04,89,233.95 11.,69,85,7t|.87 41,,48,26,968.9r XVl. Non-Controlling lntetests (58,39,005.7s) XVll. Net Profit/(Loss) for the period after NCI (XV+XV|) L5,80,L8,248.27 9,04,a9,233,96 LL,59,85,7t3.87 4L,48,26,968.9L Other comprehensive income Gain/(loss) on remeasurement of the defined benefit plans (23,59,528.00) (23,69,528.001 Income tax on above 5,96,381.98 5,96,387.98 Total Comprehensive Income for t [Showing first 8,000 characters — download PDF for full document]