Outcome of Board Meeting

Haleos November 11, 2026 BSE Limited, National stock Exchange of India Limited, Listing Department, P J Towers, Listing Department, "Exchange Plaza", Dalal street, Bandra-Kurla Complex, Bandra (El, Mumbai - 400 001. Mumbai -400 051. Scrip Code: 540679 Tradin S mbol: HALEOSLABS SUB: OUTCOME OF THE 99TH BOARD MEETING_ Ref: Regulation 30 and 33 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, With reference to the above cited subject, we would like to inform you that the Board of Directors of the Company at their Meeting held today i.e. November 11, 2026, have inter alia considered and approved the following: i. Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended September 30, 2026, as reviewed and recommended by the Audit Committee. In this regard, we are enclosing herewith a copy of the following: ,j, Un-audited standalone and Consolidated Financial Results of the company for the Quarter and half year ended September 30, 2026, along with the limited Review Reports issued by the statutory Auditors thereon, .I. Statement of Assets and Liabilities and Cash Flow Statement. .. Disclosure of Related Party Transactions for the half year ended September 30, 2026. ii. In-principle approval for entering into Strategic Alliance and Collaboration Agreement with HRV Global Life Sciences Private Limited ("HRV") for jointly pursuing opportunities in the areas of research and development, contract manufacturing, regulatory filings and commercialisation of pharmaceutical products. The proposed transaction shall be subject to execution of definitive agreements and completion of such customary conditions and approvals, as may be applicable. Please note that the detailed disclosure in respect of the strategic tie·up, as required under Para B of Part A of Schedule III to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, shall be submitted separately upon execution of the definitive agreement. Page 1 of 2 Haleos Labs Limited (Formerly SMS Lifesciences India Limited) i'ltIili:rm:lZA''Oorpol" to Office: Plot No. 19-111, Road No. 71, Opp. Bharatiya Vidya Shavan Public School, Jubilee Hills, Hyderabad -500 096, Telangana, India. Tel: +91-40-6628 88881 CIN -L74930TG2006PLC050223I info@haleoslabs.com I www.haleoslabs.com Conti... The above information Is also available on the website of the company at www.haleoslabs.com The meeting of the Board commenced at 12.30 pm and concluded at 02.00 pm. For Haleos Labs Limited (FOrrn~IV known as "SMS Llfesciences India Limited") Company secretary Page 2 of2 HALEOS LABS LIMITED (Formerly known as SMS Lifesciences India Limited) (CIN: L74930TG2006PLC050223) Regd. Office: Plot No.19-m, Opp. BVBP School, Road No.71, Jubilee hills, Hyderabad -500096 Tel:+91-40-6628 8888, Email: cs@haleoslabs.com., website: www.haleoslabs.com Standalone Statement of Unaudited Financial Results for the Quarter and Half Year Ended 30th September, 2026 ( Rs. In Lakhs ) Quarter Ended Half Year Ended Year Ended S.No Particulars 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Revenue From Operations 8,820.38 6,782.97 7.784.35 15,603.35 15,688.63 30,098.96 2 Other Income 16.66 45.61 43.64 62.27 144.58 142.11 3 Total Revenue 8,837.04 6.828.58 7,827.99 15,665.62 15,833.21 30,241.07 4 Expenses (a) Cost of Materials Consumed 4,897.36 3,728.42 4,082.51 8,625.78 7,382.44 14,557.49 (b) Changes in Inventories (474.23) (783.22) (435.89) (1,257.45) 104.25 (650.99) (c) Manufacturing Expenses 1,475.87 1,190.00 1,458.20 2,665.87 2,861.99 5,571.54 (d) Employee Benefits Expense 1,321.48 1,324.63 1,237.52 2,646.11 2,487.02 4,939.27 (e) Finance Cost 209.41 181.33 150.51 390.75 323.78 603.42 (f) Depreciation and Amortization Expense 300.07 301.25 268.30 601.32 531.75 1,066.40 (g) Other Expenses 562.96 358.58 362.06 921.53 689.39 1,634.83 Total Expenses -(a to g) 8,292.92 6,300.99 7,123.21 14,593.91 14,380.63 27,721.96 5 Profit Before Tax (3-4) 544.12 527.59 704.78 1,071.71 1,452.58 2,519.11 I 6 Tax Expenses (1) (i) CurrentTax 80.00 160.00 200.00 240.00 425.00 550.00 (ii) Relating to Earlier Year - - . . . (17.82) ~ (2) Deferred Tax 32.98 43.81 7.01 76.79 14.04 209.25 jj Total Tax Expenses 112.98 203.81 207.01 316.79 439.04 741.43 en '" 7 Net Profit I (Loss) for the Period 1 Year (5-6) 431.14 323.78 497.77 754.92 1,013.54 1,777.68 Jl ftI GlOI -I '".-4 8 Other Compremensive Income for the Period I Year (OCI): Items that will not be reclassified to profit or Loss: o :::J Cl1v0 Remeasurement of post-employment benefit obligations 2.89 2.76 1.23 5.65 2.39 11.02 CU ~I:O Z"OO Income Tax effect on the above 0.84 0.80 0.36 1.65 0.70 3.21 ... 11)10 .. 2.05 1.96 0.87 4.01 1.69 7.81 ..&. >I:Z Lo. 10..,. 9 Total Comprehensive Income for the period 1 Year (7+8) 433.19 325.74 498.64 758.93 1,015.23 1,785.49 lL ~ 10 Earnings Per Equity Share of Rs.1 0/-each Basic 1 Diluted (not annualised) 14.26 10.71 16.46 24.97 33.52 58.80 11 Paid-up equity share capital (Face Value of RS.10/-each) 302.33 302.33 302.33 302.33 302.33 302.33 12 Reserves excluding Revaluation Reserve as per balance sheet of previous accounting year 21.155.36 Standalone Un-Audited Statement of Assets and Liabilities as at 30th September, 2026 (Rs.in Lakhs) As at As at Particulars 30.09.2026 31.03.2026 (Unaudited) (Audited) A ASSETS 1 Non-Current Assets (a) Property, Plant and Equipment 18,321.95 18,861.20 (b) Right-of-use Assets 83.57 114.91 (c) Capital Work-in-Progress 1,020.26 130.07 (d) Intangible Assets 1.48 2.24 (e) Financial Assets: (i) Investments 2,323.17 2,323.17 (ii) Other Financial Assets 306.99 281.50 (f) Other Non-Current Assets 622.92 450.20 Sub Total :Non-Current Assets 22,680.34 22,163.29 2 Current Assets (a) Inventories 8,284.38 6,981.30 (b) Financial Assets (i) Trade Receivables 6,366.22 5,426.43 (ii) Cash and Cash Equivalents 69.22 39.89 (iii) Bank Balances (Other than (ii) above) 118.80 116.09 (c) Other Current Assets 6,854.81 5,454.18 (d) Current Tax Asset (Net) 72.51 152.93 Sub Total: Current Assets 21,765.94 18,170.82 TOTAL ASSETS 44,446.28 40,334.11 B EQUITY AND LIABILITIES 1 Equity: (a) Equity Share Capital 302.33 302.33 l(b) Other Equity 21,868.94 21,155.36 Sub-Total -Smaremolders' funds 22,171.27 21,457.69 Liabilities: 2 Non-Current Liabilities (a) Financial Liabilities (i) Borrowings 4,247.06 3,518.19 (ii) Lease Liabilities 33.30 80.97 (b) Provisions 415.62 403.28 (c) Deferred Tax Liabilities (net) 1,650.29 1,571.85 Sub-Total -Non-CurrIen t Liabilities 6,346.27 5,574.29 3 Current Liabilities (a) Financial Liabilities I'or Haleo:! LabS Llmlt-.a (i) Borrowings r- 7,137.01 5,792.61 (ii) Lease Liabilities TVVSN Murt~ hy -~ 92.69 87.59 (iii) Trade Payables' Meneglng Director . DIN: 00465198 (a) Dues to Micro l~ Small Enlerprises 161.96 81.85 (b) Dues to Creditors otherthan Micro & Small Enterprises 6,643.75 5,297.47 (iv) Other Financial Liabilities 871.90 1,243.38 (b) Provisions 202.36 184.70 (c) Other Current Liabilities 819.07 614.53 Sub-Total -Current Liabilities 15,928.74 13,302.13 TOTAL - EQUITY AND LIABILITIES 44,446.28 40,334.11 HALEOS LABS LIMITED (Formerly known as SMS Lifesciences India Limited) Standalone Statement of Cash Flow for the Half Year Ended 30th September, 2026 (All amounts Rupees in Lakhs, unless otherwise stated) For the Year For the Half Year ended Particulars ended 30th September, 2026 31st March, 2026 A Cash Flow from Operating Activities Profit Before Income Tax 1,071.71 2,519.11 Adjustments for: Depreciation and amortisation expense 601.32 1,066.40 Interest Income classified as Investing Cash Flow (3.03) (7.30) Allowance for Doubtful Debts 37.03 (39.63) Interest on Non Current Borrowings 186.66 181.94 Interest on Unsecured Loans 4.54 Provision for Employee Benefits 35.65 19.92 Term Loan Processing Fee 1.80 (4.51) Loss on Sale of Assets 0.12 Profit on Sale [Showing first 8,000 characters — download PDF for full document]