View document text
Chartered Accountants
Prestige Trade Tower, Level 19
46, Palace Road, High Grounds
Bengaluru 560 001
Karnataka, India
Tel: +91 8061886000
Fax: +91 806188 6011
INDEPENDENT AUDITORS REVIEW REPORT ON REVIEW OF INTERIM STANDALONE
FINANCIAL RESULTS
TO THE BOARD OF DIRECTORS OFONESOURCE SPECIALTY PHARMA LIMITED
1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of
OneSource Specialty Pharma Limited , for the quarter ended June 30, 2026
, being submitted by the Company pursuant to the requirement of Regulation
33of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,as amended
( the LODR .
2. This Statement, which and approved by the
Board of Directors, has been prepared in accordance with the recognition and
measurement principles laid down in the Indian Accounting Standard 34 Interim Financial
Reporting ( Ind 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 and
in compliance with Regulation 33 of the LODR Regulations. Our responsibility is to express a
conclusion on the Statement based on our review.
3. We conducted our review of the Statement in accordance with the Standard on Review
Engagements (SRE) 2410
, issued by the Institute of Chartered Accountants of India (ICAI). A review
of interim financial information consists of making inquiries, primarily of the Company
responsible for financial and accounting matters, and applying analytical and other review
procedures. A review is substantially less in scope than an audit conducted in accordance with
Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and
consequently does not enable us to obtain assurance that we would become aware of all significant
matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention
that causes us to believe that the accompanying Statement, prepared in accordance with the
recognition and measurement principles laid down in the aforesaid Indian Accounting Standard
and other accounting principles generally accepted in India, has not disclosed the information
required to be disclosed in terms of Regulation 33of the LODRRegulations, as amended, including
the manner in which it is to be disclosed, or that it contains any material misstatement.
For DELOITTE HASKINS & SELLS
Chartered Accountants
Sandeep Kukreja
Partner
(Membership No.220411)
(UDIN:26220411SZYIJG9432)
Place: Bengaluru
Date:July 24,2026
Chartered Accountants
Prestige Trade Tower, Level 19
46, Palace Road, High Grounds
Bengaluru 560 001
Karnataka, India
Tel: +91 80 6188 6000
Fax: +91 80 6188 6011
FINANCIAL RESULTS
TO THE BOARD OF DIRECTORS OF ONESOURCE SPECIALTY PHARMA LIMITED
1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of
OneSource Specialty Pharma Limited
June 30, 2026
LODR
Financial
2013 read with
relevant rules issued thereunder and other accounting principles generally accepted in India and
in compliance with Regulation 33 of the LODR Regulations. Our responsibility is to express a
conclusion on the Statement based on our review.
3. We conducted our review of the Statement in accordance with the Standard on Review
, issued by the Institute of Chartered Accountants of India (ICAI). A review
responsible for financial and accounting matters, and applying analytical and other review
procedures. A review is substantially less in scope than an audit conducted in accordance with
Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and
consequently does not enable us to obtain assurance that we would become aware of all significant
matters that might be identified in an audit. 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 LODRRegulations, as amended, to the extent applicable.
4. The Statement includes the results of the following entities:
Sl. No. Name of the entities
1 OneSource Specialty Pharma Limited, the Parent
2 OneSource Specialty PTE. Limited, wholly owned subsidiary
3 Strides Pharma Services Private Limited, wholly owned subsidiary
4 Biolexis Private Limited, wholly owned subsidiary
5 OneSource Specialty Pharma Inc, wholly owned subsidiary
6 OneSource Softgels PTE. Ltd., step-down subsidiary
7 Biolexis PTE. Ltd, step-down subsidiary
5. Based on our review conducted and procedures performed as stated in paragraph 3 above and
based on the consideration of the review reports of other auditors referred to in paragraph 6
below, nothing has come to our attention that causes us to believe that the accompanying
Statement, prepared in accordance with the recognition and measurement principles laid down in
the aforesaid Indian Accounting Standard and other accounting principles generally accepted in
India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the
LODR Regulations, as amended, including the manner in which it is to be disclosed, or that it
contains any material misstatement.
6. We did not review the interim financial information of two subsidiaries (including step-down
subsidiary) included in the Statement of Unaudited Consolidated Financial Results, whose interim
financial information reflect total revenues of Rs. 283.47 million for the quarter ended June 30,
2026, total net loss after tax of Rs. 12.14 million for the quarter ended June 30, 2026 and other
comprehensive income of Rs. 12.44 millionfor the quarter ended June 30, 2026as considered in
the Statement. This interim financial information have been reviewed by other auditors whose
reports have been furnished to us by the Management and our conclusion on the Statement, in
so far as it relates to the amounts and disclosures included in respect of these subsidiaries
(including step-down subsidiary) is based solely on the reports of the other auditors and the
procedures performed by us as stated in paragraph 3 above.
Our conclusion on the Statement is not modified in respect of these matter.
7. The Statement of Unaudited Consolidated Financial Results includes the financial information of
four subsidiaries (including step-down subsidiaries) which have not been reviewed/audited by
their auditors, whose interim financial information reflect total revenue of Rs. Nil for the quarter
ended June 30, 2026, total loss after tax of Rs. 1.79 million for the quarter ended June 30, 2026
and other comprehensive incomeof Rs. Nil for the quarter ended June 30, 2026 as considered in
the Statement.
According to the information and explanations given to us by the Management, the aboveinterim
financial information are not material to the Group.
Our Conclusion on the Statement is not modified in respect of our reliance on the interim financial
information certified by the Management.
For DELOITTE HASKINS & SELLS
Chartered Accountants
008072S)
Sandeep Kukreja
Partner
(Membership No. 220411)
(UDIN:26220411WVTACH7913)
Place: Bengaluru
Date: July 24, 2026