BSEResult4d ago · 8 Aug 2026, 03:59 pm

Un-audited Financial Results for the Quarter ended 30th June, 2026

Akums Drugs and Pharmaceuticals Ltd · 544222

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Akums Drugs and Pharmaceuticals Ltd has announced its un-audited financial results for the quarter ended June 30, 2026, with the Board of Directors considering and approving the results along with the Limited Review Reports from the Statutory Auditors, Walker Chandiok & Co LLP, Chartered Accountants. The results are enclosed as Annexure-A, and a Statement of Deviation pursuant to Regulation 32(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for the quarter ended June 30, 2026, is enclosed as Annexure-B.

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Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact8/10
Market Sentiment5/10

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Akums Drugs and Pharmaceuticals Ltd - 544222 - Un-Audited Financial Results For The Quarter Ended 30Th June, 2026

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Ref: Akums/Exchange/2026-27/37 August 08, 2026 To, To, The Listing Department The Listing Department National Stock Exchange of India Ltd. BSE Limited Exchange Plaza, C-1, Block G, 25th Floor, New Trading Ring, Bandra Kurla Complex, Rotunda Building, Phiroze Jeejeebhoy Bandra (E), Mumbai – 400 051 Towers, Dalal Street, Mumbai – 400 001 Symbol: AKUMS Scrip Code: 544222 Sub: Outcome of the Board Meeting held on August 08, 2026 Respected Sir/Ma’am, Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of Akums Drugs and Pharmaceuticals Limited (“the Company”) at its meeting held today i.e. Saturday, August 08, 2026, has inter-alia considered and approved the Un-audited (Standalone & Consolidated) Financial Results of the Company for the quarter ended June 30, 2026, along with the Limited Review Reports thereon, as received from the Statutory Auditors, Walker Chandiok & Co LLP, Chartered Accountants. Copies of the un-audited financial results (Standalone & Consolidated) of the Company along with the Limited Review Reports thereon are enclosed herewith as Annexure-A. Statement of Deviation pursuant to Regulation 32(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for the quarter ended June 30, 2026 is enclosed herewith as Annexure- B. The Board Meeting commenced at 01:30 PM (IST) and concluded at 03:15 PM (IST) A copy of this disclosure is being updated on the website of the Company at www.akums.in This is for your kind information and records. Thanking You Yours Faithfully For Akums Drugs and Pharmaceuticals Limited Dharamvir Malik Company Secretary & Compliance Officer Encl: As Above Annexure- A Walker Chandiok&Co LLP Walker Chandiok & Ce ILl' L 41. Connauçlit Circus. Outer Circte Uev Delhi 110001 India T+91 1145002219 F +91 11 42787071 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Akums Drugs and Pharmaceuticals Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (the Statement') of Akums Drugs and Pharmaceuticals Limited (the Company') for the quarter ended 30 June 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Listing Regulations'). 2. The Statement, which is the responsibility of the Company's management and approved by the Company's 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 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing 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, 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 the Standards on Auditing specified under section 143(10) of the Act, 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 and the consideration of the review reports of the other auditor as 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. sYa!ke, Chand:ok <.o LLP is re,jis!ere s-iith Ii,nited !iaHih ;;ih id entiflca!ion number .e5C-2085 and has it., ,egiutesel sfbce it L-4: Ccnnnuyht Ciross Cuter Cei.Jc-.s ie!hi t sii,91 India Walker Chandiok&Co [[F Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) 5. We draw attention to note 6 to the accompanying Statement regarding tax demand raised by the Income-tax authorities pursuant to a search and seizure operation carried out in earlier periods aggregating to 600.92 million for the block period from Dl April 2018 to 12 March 2025. The Company has filed an appeal under section 246A of the Income-Tax Act. 2025 before the Commissioner of Income-tax (Appeals). Basis legal assessment? the management is of the view that no adjustments are required in the accompanying Statement for such demand. Our conclusion is not modified in respect of this matter. 6. We did not review the interim financial results of Akums Employee Benefit Trust ("the Trust") included in the Statement, where such interim financial results reflects total revenues of nil, total net loss after tax of 0.00 million, and total comprehensive loss of 0.00 million, for the quarter ended on 30 June 2026, as considered in the statement. The Statement also includes the Company's share in the net profit (including other comprehensive income) of 11.04 million for the quarter ended on 30 June 2026 in respect of a Limited Liability Partnership ('LLP'), whose financial results has not been reviewed by us. Such interim financial results have been reviewed by the other auditor, whose reports have been furnished to us by the management, and our conclusion, in so far as it relates to the amounts and disclosures included in respect of the Trust and LLP, is based solely on the review report of such other auditor. Further, the aforementioned financial results of the Trust and LLP have been prepared in conformity with the Accounting Standards specified under Section 133 of the Act read with the Companies (Accounting Standards) Rules, 2021 and other accounting principles generally accepted in India (IGAAP'). The Company's management has converted the financial results of the Trust and LLP from IGAAP to accounting principles enunciated under Indian Accounting Standards specified under Section 133 of the Act and other accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Company's management. Our conclusion, in so far as it relates to the balances and affairs of the Trust and LLP, is based on the review report of other auditor and the conversion adjustments prepared by the management of the Company and reviewed by us. Our conclusion on the Statement is not modified in respect of the above matter with respect to our reliance on the work done by and the reports of the other auditor. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Aiiuj°fadav Partner Membership No.: 539888 UDIN: 26539888UOEMOJ9223 Place: New Delhi Date: 08 August 2026 .Iuiirn I)rogs and Pliarinacenticals I__muted Regil. (1111cc: 304. IoIian Place. LSC. C-Block [Showing first 8,000 characters — download PDF for full document]