Standalone and Consolidated Financial Results for second quarter and half year ended 30.09.2026

A dose of life THRU ONLINE FILING November 5, 2026 BSE Ltd. National Stock Exchange India Limited, Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block-G, Dalai Street Bandra Kurla Complex, Bandra - (East). Mumbai 400 023 Mumbai-400051. Scrip Code - 524494 Scrip Code : IPCALAB Dear Sirs, Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith our Standalone and Consolidated Unaudited Financial Results along with limited review reports of the Company’s Statutory Auditors thereon for the second Quarter and half year ended 30th September, 2026, which was taken on record at the Meeting of the Board of Directors of the Company held today at Mumbai. We are also enclosing herewith press release issued by the Company in respect of its Q2 / H1 FY27 unaudited financial Results. Kindly note that the Board meeting started at 11.30 a.m. and concluded at 1.35 p.m. Thanking you Yours faithfully For Ipca Laboratories Limited Harish P. Kamath Corporate Counsel & Company Secretary ACS 6792 Enel: a/a Ipca Laboratories Ltd. 125, <andivli Industrial rstate, Kandiva (West), M jmbai 400 067 (Maharashtra), India -91 22 62'0 5000 I • 91 22 6710 5006 'teqd Office 48, Kandivli Industrial Estate. Kandivli (West). Mumbai 400 067 (Maharashtra), ndia | I -91 22 6647 4444 I: ipca@ipca.corn CIV L24239MII1949PLC007837 Ipca Laboratories Limited Regd.Office:48,KandivliIndustrialEstate,Kandivli(W),Mumbai400067 CIN:L24239MH1949PLC007837 Tel:+912266474444,E-mail:investors@ipca.com Website:www.ipca.com STATEMENTOFUNAUDITEDSTANDALONEFINANCIALRESULTSFORTHEQUARTERANDHALFYEARENDEDSEPTEMBER30,2026 (?Crores) Sr. Particulars Quarter Ended Half Year Ended Year Ended No. Sept 30, 2026 June 30, 2026 Sept 30, 2025 Sept 30, 2026 Sept 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited I Revenue from operations 2,255.61 2,119.24 1,930.32 4,374.85 3,677.22 7,336.75 II Other Income 18.92 17.42 21.92 36.34 46.94 94.64 Total Income (l+ll) 2,274.53 2,136.66 1,952.24 4,411.19 3,724.16 7,431.39 IV Expenses a) Cost of materials consumed 494.16 445.76 377.32 939.92 772.91 1,568.33 b) Purchases of stock-in-trade 112.99 110.75 89.40 223.74 173.51 348.51 c)Changesininventoriesoffinishedgoods, (26.11) (16.10) 43.93 (42.21) 12.12 (60.05) work-in-progressandstock-in-trade d) Employeebenefitsexpense 478.49 467.32 411.39 945.81 821.30 1,655.90 e) Financecosts 4.68 5.04 11.46 972 23.52 43.51 f) Depreciationandamortisationexpense 77.59 74.61 66.86 152.20 129.99 268.87 g)Otherexpenses 599.02 533.87 543.57 1,132.89 1,025.75 2,043.78 TotalExpenses(IV) 1,740.82 1,621.25 1,543.93 3,362.07 2,959.10 5,868.84 V Profitbeforeexceptionalitemsandtax(lll-IV) 533.71 515.41 408.31 1,049.12 765.06 1,562.55 VI Exceptionalitems:(Income)/expenses(RefernoteNo.4) 30.42 VII Profitbeforetax(V-VI) 533.71 515.41 408.31 1,049.12 765.06 1,532.13 VIII TaxExpense -Currenttax 141.42 130.43 104.52 271.85 197.18 405.25 -Short/(Excess)provisionofearlieryears (0.31) (0.31) (3.13) -Deferredtaxliability/(asset) 5.00 12.00 (0.95) 17.00 1.10 (2.51) IX Profitfortheperiodfromcontinuingoperations(VII-VIII) 387.29 373.29 304.74 760.58 566.78 1,132.52 X OtherComprehensiveIncome A)Itemsthatwillnotbereclassifiedtoprofitorloss - Actuarial gain/(loss) 1.52 (18.14) 2 17 (16.62) (0.13) 4.60 Taxeffectsthereon (0.21) 4.46 (0.56) 4.25 0.03 (1.25) -FairvaluechangethroughOtherComprehensiveIncome 1.24 Taxeffectsthereon B)Itemsthatwillbereclassifiedtoprofitorloss -Exchangedifferenceintranslatingthefinancialstatementof foreign operation 1.43 0.11 0.44 1.54 0.19 1.86 Taxeffectsthereon (0.37) (0.03) (0.12) (0.40) (0.05) (0.50) OtherComprehensiveIncome/(Loss)fortheperiodnetoftax(X) 2.37 (13.60) 1.93 (11.23) 0.04 5.95 XI TotalComprehensiveIncomefortheperiod(IX+X) 389.66 359.69 306.67 749.35 566.82 1,138.47 XII Paid-upequitysharecapital(Facevalueof?1/-each) 25.37 25.37 25.37 25.37 25.37 25.37 XIII OtherEquity 7,953.98 XIV NetWorth 7,979.35 XV Earningspershare(of?1/-each) (Notannualised): Basic/Diluted(BeforeExceptionalitems)(?) 15.27 14.71 12.01 29.98 22.34 45.84 Basic/Diluted(AfterExceptionalitems)(?) 15.27 14.71 12.01 2998 22.34 44.64 Q/'V UJ >o SAU o V whored : 2: Ipca Laboratories Limited Regd. Office : 48, Kandivli Industrial Estate, Kandivli (W), Mumbai 400 067 CIN : L24239MH1949PLC007837 Tel:+91 22 6647 4444, E-mail: investors@ipca.com Website : www.ipca.com UNAUDITED STATEMENT OF STANDALONE ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 (? Crores) Sr. Particulars As at September 30, 2026 As at March 31,2026 No. Unaudited Audited A ASSETS : 1 Non-current assets : (a) Property, Plant and Equipment 2,988.89 2,871.69 (b) Capital work-in-progress 454.84 447.87 (c) Goodwill (d) Other Intangible assets 31.28 34.31 (e) Intangible assets under development 13.40 11.50 (f) Right of use assets 91.43 63.13 (9) Biological assets other than bearer plant 0.22 0.22 (h) Financial Assets (i) Investments in Subsidiary/Joint Venture/Associate 2,228.94 2,161.88 (ii) Other investments 26.51 26.51 (iii) Loans 5.19 14.36 (iv) Others 85.23 81.20 (i) Other non-current assets 97.67 67.83 Total Non-current assets 6,023.60 5,780.50 2 Current assets : (a) Inventories 1,809.37 1,707.51 (b) Financial Assets (i) Investments 645.81 348.03 (ii) Trade receivables 1,543.92 1,272.05 (iii) Cash and cash equivalents 84.60 311.51 (iv) Bank Balance other than (iii) above 2.03 51.67 (v) Loans 38.76 39.93 (vi) Others 14.79 12.61 (c) Current tax assets (net) (d) Other current assets 260.14 251.69 Total Current assets 4,399.42 3,995.00 Total Assets 10,423.02 9,775.50 B EQUITY AND LIABILITIES : 1 Equity : (a) Equity Share Capital 25.37 25.37 (b) Other Equity 8,551.11 7,953.98 Total Equity 8,576.48 7,979.35 2 Liabilities : Non-current liabilities : (a) Financial Liabilities (i) Borrowings 35.00 70.00 (ii) Lease liability 76.42 50.13 (iii) Other financial liabilities (b) Provisions 82,04 68.58 (C) Deferred tax liabilities (net) 205.69 188.69 (d) Other non-current liabilities Total Non-current liabilities 399.15 377.40 ii Current liabilities : (a) Financial Liabilities (i) Borrowings 116.68 165.16 (ii) Lease liability 14.07 9.93 (iii) Trade payables - Dues of micro and small enterprises 128.72 133.46 - Dues of others 563.43 472.09 (iv) Other financial liabilities 339.89 378.11 (b) Provisions 151.59 153.13 (c) Other current liabilities 59.13 50.30 (d) Current Tax Liabilities (net) 73.88 56.57 O Total Equity and Liabilities 10,423.02 9,775.50 Lufel z. £ X' wed : 3 : IPCA LABORATORIES LIMITED Regd. Office : 48, Kandivli Industrial Estate, Kandivli (W), Mumbai 400 067 CIN : L24239MH1949PLC007837 Tel:+91 22 6647 4444, E-mail: investors@ipca.com Website : www.ipca.com STATEMENT OF UNAUDITED STANDALONE CASH FLOW FOR THE HALF YEAR ENDED SEPTEMBER 30, 2026 (7 Crores) For the Half year ended Particulars September 30, 2026 September 30, 2025 Unaudited Unaudited A. Cash Flow from Operating Activities 1) Net profit before taxation and after exceptional items 1,049.12 765.06 Adjustments for: Depreciation, amortisation and impairment expense 152.20 129.99 (Profit) / Loss on sale of property, plant & equipment (0.15) 0.40 Exchange gain on redmption of Preference shares (2.61) Net (gain) / loss on financial asset through FVTPL (3.66) (0.55) Property, plant & equipment scrapped/transferred 0.11 0.96 Sundry balances written off/(back) (0.12) (0.17) Provision for doubtful debts / advances 0.90 0.18 Impairment of financial assets 9.58 14.78 Impairment of intangible assets 6.01 7.77 Bad debts written off 0.82 0.01 Foreign exchange (gain) / loss - Unrealised 14.25 38.60 Fair value changes-Biological assets (gain)/loss 0.05 Claim receivable written off 1.20 Interest income (15.72) (8.37) Dividend income (2.38) (2.38) Interest expense 9.72 168.95 23.52 205,99 2) Operating profit before working capital changes 1,218.07 971.05 Decrease / (Increase) in inventories (101.86) 30,35 Decrease / (Increase) in tra [Showing first 8,000 characters — download PDF for full document]