BSEResult6 Aug 2026 · 6 Aug 2026, 10:31 pm

Unaudited Financial results (Standalone and Consolidate) for the Quarter ended on 30 June 2026

Sai Life Sciences Ltd · 544306

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Sai Life Sciences Ltd has announced its unaudited financial results for the quarter ended 30 June 2026, with a profit before exceptional items and tax of ₹953.34 crore and a profit for the period of ₹713.39 crore.

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Earnings Impact8/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact9/10
Market Sentiment9/10

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Sai Life Sciences Ltd - 544306 - Considered And Approved Unaudited Financial Results For The Quarter Ended On 30 June, 2026.

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06 August 2026 To To National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G, Bandra Kurla Phiroze Jeejeebhoy Towers, Dalal Street Complex, Bandra (E), Mumbai – 400 051 Mumbai – 400001 NSE Scrip Symbol: SaiLife BSE Scrip Code: 544306 Sub: Outcome of the Board Meeting dated 06 August 2026. Dear Sir/ Madam, Pursuant to Regulation 30, 33 and any other provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that, the Board of Directors of the Company, at its meeting held on Thursday, 06 August 2026, inter-alia considered and approved the following: 1. Unaudited Financial Results (Standalone and Consolidated) of the Company and noted the Limited Review Report of the Statutory Auditors, M/s. Deloitte Haskins & Sells LLP for the quarter ended on 30 June 2026. A copy of the same are enclosed herewith as Annexure-I. The Meeting of the Board of Directors was duly commenced at 08:10 PM (IST) and concluded at 9:00 PM (IST). We request you to take note of the same and oblige. Thank you. For Sai Life Sciences Limited Runa Karan Company Secretary & Compliance Officer Membership No.: A13721 Encl: As above Sai Life Sciences Limited (CIN: L24110TG1999PLC030970) Corporate office Registered office Contact us T: +91 40 6815 6000, # L4-01 & 02, SLN Terminus, Survey Plot No. DS-7, IKP Knowledge Park, Turkapally F: +91 40 6815 6199 #133, Gachibowli Miyapur Road, (V), Shameerpet Mandal, Medchal-Malkajgiri E: info@sailife.com Gachibowli, Hyderabad – 500032, (Dist), Hyderabad -500078, Telangana, India. W: www.sailife.com Telangana, India. SAI LIFE SCIENCES LIMITED CIN: L24110TG1999PLC030970 | Website: www.sailife.com Registered Office: DS-7, IKP Knowledge Park, Turkapally Village, Shameerpet Mandal, Medchal-Malkajgiri District-500078, Telangana, India STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 (Rs. in million, except per share data) Quarter Ended Year Ended SI.No Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited Unaudited Unaudited Audited (Refer note 5) INCOME I Revenue from operations 5,467.29 5,943.40 4,830.38 21,532.26 II Other income 35.43 157.45 100.06 491.31 III Total income (I + II) 5,502.72 6,100.85 4,930.44 2 2,023.57 IV EXPENSES Cost of material, chemicals & reagents consumed 1,755.75 1,584.77 1,553.31 5,683.41 Changes in inventories of work-in-progress (329.46) 19.89 (181.48) (77.55) Employee benefits expense 1,616.77 1,698.79 1,425.85 6,177.28 Finance costs 59.81 61.64 106.96 326.18 Depreciation and amortisation expense 421.30 411.64 343.25 1,522.96 Other expenses 1,025.21 958.53 902.73 3,749.55 Total expenses (IV) 4,549.38 4,735.26 4,150.62 1 7,381.83 V Profit before exceptional items and tax (III - IV) 953.34 1,365.59 779.82 4,641.74 VI Exceptional Items (refer note 3) - 2 .92 - (80.01) VII Profit before tax (V + VI) 953.34 1,368.51 779.82 4,561.73 VIII Tax expense (i) Current tax 195.91 140.25 138.57 879.48 (ii) Deferred tax 44.04 202.94 57.55 267.44 Total tax expense (VIII) 239.95 343.19 196.12 1,146.92 IX Profit for the period / year (VII - VIII) 713.39 1,025.32 583.70 3,414.81 X Other comprehensive income: A. Items that will not be reclassified to profit or loss: (i) Re-measurement of defined benefit plans 1 .39 13.21 (0.57) 12.13 (ii) Income-tax on items that will not be reclassified to profit or loss (0.35) (3.32) 0 .14 (3.05) B. Items that will be reclassified to profit or loss: (i) Effective portion of gain/(loss) on designated portion of hedging instruments 261.37 (188.96) 20.54 (389.28) in a cash flow hedge (ii) Income-tax on items that will be reclassified to profit or loss (65.79) 47.56 (5.17) 97.98 Total other comprehensive income/(loss) for the period / year, net of tax (A + B) 196.62 ( 131.51) 14.94 ( 282.22) Total comprehensive income for the period / year (IX + X) 910.01 893.81 598.64 3,132.59 Paid-up equity share capital (face value of Rs. 1 each) (refer note 4) 212.29 211.78 208.55 211.78 Other equity 24,867.90 XI Earnings per equity share Not Annualised Not Annualised Not Annualised Annualised a) Basic 3 .36 4 .85 2 .80 16.27 b) Diluted 3 .33 4 .79 2 .73 16.08 See accompanying notes to the unaudited standalone financial results SAI LIFE SCIENCES LIMITED CIN: L24110TG1999PLC030970 | Website: www.sailife.com Registered Office: DS-7, IKP Knowledge Park, Turkapally Village, Shameerpet Mandal, Medchal-Malkajgiri District-500078, Telangana, India Notes: 1 TheaboveunauditedstandalonefinancialresultsofSaiLifeSciencesLimited('theCompany')forthequarterended30June2026 have beenpreparedinaccordancewiththerecognitionandmeasurementprincipleslaiddownintheIndianAccountingStandards("IndAS")- 34"InterimFinancialResults"prescribedunderSection133oftheCompaniesAct,2013,readwithrelevantrulesissuedthereunderandin termsofRegulation33oftheSecuritiesandExchangeBoardofIndia(ListingObligationsandDisclosureRequirements)Regulations,2015, as amended. 2 TheunauditedstandalonefinancialresultsoftheCompanyhavebeenreviewedbytheAuditCommitteeandapprovedbytheBoardof DirectorsoftheCompanyattheirrespectivemeetingsheldon06August2026.Theunauditedstandalonefinancialresultsforthequarter ended30June2026havebeenreviewedbyDeloitteHaskins&SellsLLP,thestatutoryauditorsoftheCompany.Thestatutoryauditorsof the Company have issued an unmodified conclusion in respect of the limited review for the quarter ended 30 June 2026. 3 On21November2025,theGovernmentofIndianotifiedprovisionsoftheCodeonWages,2019,theIndustrialRelationsCode,2020,the CodeonSocialSecurity,2020andtheOccupationalSafety,HealthandWorkingConditionsCode,2020,(‘LabourCodes’)whichconsolidate twenty-nineexistinglabourlawsintoaunifiedframeworkgoverningemployeebenefitsduringemploymentandpost-employment.The LabourCodes,amongstotherthingsintroduceachangeinthedefinitionofwages.TheCompanyhasassessedthefinancialimplicationsof thischangewhichhasresultedinincreaseingratuityliabilityarisingoutofpastservicecostandincreaseincompensatedabsencesliability ofRs.82.93millionforthequarterandninemonthsended31December2025.Consideringtheimpactarisingoutofanenactmentofthe new legislation is an event of non-recurring nature, the Company has presented this incremental amount as “Exceptional Item” in the unaudited standalone financial results for the quarter and nine months ended 31 December 2025. During the previous quarter ended 31 March 2026, the Company has reassessed the impact of this change based on the revised remunerationstructure,whichresultedinacreditofRs.2.92millionintheunauditedstandalonefinancialresults.Accordingly,thenet expenseofRs.80.01millionhasbeenrecognisedasexceptionaliteminthestandalonefinancialresultsforthepreviousyearended31 March 2026. IncaseofanyfurtherclarificationfromtheGovernmentonotheraspectsoftheLabourCodes,theCompanywillevaluateandaccountfor differential impact, if any, in subsequent periods. 4 During the quarter ended 30 June 2026, the Company allotted 506,782 equity shares of Rs. 1 each, consequent to the exercise of employee stock options by eligible employees of the Company under the Employee stock option schemes. 5 The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the full financial year ended 31 March 2026 and published year to date figures for the nine months ended 31 December 2025 which were subjected to limited review by the statutory auditors of the Company. 6 The Company operates in a single segment of providing "Contract Research, Development and Manufacturing Services (CRDMO)". Hence, no separate segment disclosures is required under "Ind AS-108 on Operating Segments". For and on behalf of Board of Directors Sai Life Sciences Limited Krishnam Raju Place : Hyderabad Managing Director Date : 06 August 2026 DIN No: 00064614 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 INDEPENDENT AU [Showing first 8,000 characters — download PDF for full document]