Outcome of Board Meeting

Corporate O(cid:312)ce: Registered O(cid:312)ce: Star 1, Opp IIM Bangalore, Bilekahalli, Cyber One, Unit No. 902, Sector 30A, Bannergha(cid:425)a Road, Bengaluru – Plot No - 4 & 6, Vashi, 560076, India Navi Mumbai - 400703, India T:+918067840738 T: +91 22 2789 2924 Date: October 27, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Dalal Street, Mumbai- 400001 Bandra (E), Mumbai – 400 051 Scrip Code: 544292 Symbol: ONESOURCE Dear Sir/ Madam, Subject: Outcome of Board Meeting – Un-audited Financial Results (Consolidated & Standalone) for quarter ended September 30, 2026 Reg: Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) We are pleased to enclose the Un-audited Financial Results (Standalone and Consolidated) of the Company along with Limited Review Report of the Statutory Auditors for the quarter and half year ended September 30, 2026, as approved by the Board of Directors of the Company at their meeting held today i.e., October 27, 2026. The Board Meeting commenced at 09:00 hrs IST and concluded at 10:00 hrs IST. You are requested to kindly take the same on record. For and on behalf of OneSource Specialty Pharma Limited A. TRISHADigitally signed by A. TRISHA Date: 2026.10.27 10:01:40 +05'30' Trisha A Company Secretary and Compliance Officer Membership Number: A47635 Encl. as above OneSource Specialty Pharma Limited Formerly Stelis Biopharma Limited info@onesourcecdmo.com | www.onesourcecdmo.com CIN: L74140MH2007PLC432497 B S R & Co. LLP Embassy Golf Links Business Park Pebble Beach, B Block, 3rd Floor No. 13/2, off Intermediate Ring Road Chartered Accountants Bengaluru - 560 071, India Telephone: +91 80 4682 3000 Fax: +91 80 4682 3999 Limited Review Report on unaudited standalone financial results of OneSource Specialty Pharma Limited for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of OneSource Specialty Pharma Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of OneSource Specialty Pharma Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 (“the Statement”). 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report 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 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons 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 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 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 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The standalone financial results of the Company for the year ended 31 March 2026 were audited by the predecessor auditor whose report dated 13 May 2026 had expressed an unmodified opinion. The standalone financial results of the Company for the corresponding quarter ended 30 September 2025 and the corresponding period from 01 April 2025 to 30 September 2025 were reviewed by the predecessor auditor whose report dated 11 November 2025 had expressed an unmodified conclusion. Registered Office: B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 2 B S R & Co. LLP Limited Review Report (Continued) OneSource Specialty Pharma Limited 6. The standalone financial results of the Company for the three months ended 30 June 2026 were reviewed by the predecessor auditor whose report dated 24 July 2026 had expressed an unmodified conclusion. For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 G Digitally signed by G PRAKASH PRAKAS Date: 2026.10.27 09:24:48 +05'30' G Prakash Partner Bengaluru Membership No.: 099696 27 October 2026 UDIN:26099696KZPTYJ6797 Page 2 of 2 OneSource Specialty Pharma Limited Registered Office : Unit no. 902, "Cyber One" situated at Plot no. 4 & 6, Sector 30A, Vashi, Navi Mumbai - 400703 Corporate Office : Star 1, Opp IIM Bangalore, Bilekahalli, Bannerghatta Road, Bangalore - 560076, India CIN: L74140MH2007PLC432497, Website : https://www.onesourcecdmo.com, Mail: info@onesourcecdmo.com Statement of Unaudited Standalone Financial Results for the quarter and six months ended September 30, 2026 Rs. in Million, except per share data Quarter ended Six months ended Year ended Particulars September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income 1 Revenue from operations 5 ,144.96 4 ,464.71 3 ,751.87 9 ,609.67 6 ,961.99 14,053.81 2 Other income 9 .23 3 7.87 30.36 4 7.10 8 2.91 150.08 3 Total income (1+2) 5,154.19 4,502.58 3,782.23 9 ,656.77 7,044.90 14,203.89 4 Expenses (a) Cost of materials consumed 1 ,096.48 4 22.97 652.17 1 ,519.45 1,160.65 2,525.42 (b) Changes in inventories of finished goods and work-in-progress (48.20) 1 1.33 ( 100.59) (36.87) (51.22) 32.74 (c) Consumables 4 26.06 9 88.88 558.24 1 ,414.94 925.26 1,887.19 (d) Employee benefits expense 7 72.88 6 83.93 590.46 1 ,456.81 1,171.98 2,404.47 (e) Finance costs (refer note 4) 3 41.81 3 05.17 333.08 6 46.98 603.39 1,205.76 (f) Depreciation and amortisation expense 3 90.43 3 61.77 342.07 7 52.20 674.91 1,367.95 (g) Other expenses 1 ,312.81 1 ,216.28 1,035.79 2 ,529.09 1,940.77 4,514.06 Total expenses (4) 4,292.27 3,990.33 3,411.22 8 ,282.60 6,425.74 13,937.59 5 Profit before exceptional items and tax (3-4) 8 61.92 5 12.25 3 71.01 1 ,374.17 6 19.16 266.30 6 Exceptional items - gain / (loss) (net) (refer note 3) - - - - - (54.20) 7 Profit before tax (5+6) 861.92 512.25 371.01 1 ,374.17 619.16 212.10 8 Income tax expense Current tax - - - - - - Deferred tax - - - - - - Total tax expense - - - - - - 9 Profit after tax (7-8) 861.92 512.25 371.01 1 ,374.17 619.16 212.10 10 Other Comprehensive Income Items t [Showing first 8,000 characters — download PDF for full document]