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Aptus Pharma Ltd

| Audited Standalone Financial Results for the Year Ended March 31, 2026

Report Source

⬤27th Apr 26

Summary : Aptus Pharma reported strong revenue and asset growth, issued bonus shares, and received an unmodified audit opinion, despite negative cash flows.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Cost of Material Consumed & Purchases of Stock in Trade: Rs. 2,788.05 lakhs (FY26) vs Rs. 1,266.93 lakhs (FY25).
  2. Change in Inventories: -Rs. 651.07 lakhs (FY26) vs -Rs. 363.24 lakhs (FY25).
  3. Employee Benefit Expenses: Rs. 520.54 lakhs (FY26) vs Rs. 357.08 lakhs (FY25).
  4. Finance Costs: Rs. 79.82 lakhs (FY26) vs Rs. 46.62 lakhs (FY25).
  5. Depreciation and Amortization Expenses: Rs. 40.80 lakhs (FY26) vs Rs. 26.53 lakhs (FY25).
  6. Other Expenses: Rs. 1,255.21 lakhs (FY26) vs Rs. 710.21 lakhs (FY25).
  7. Revenue from Operations: Rs. 4,657.46 lakhs (FY26) vs Rs. 2,455.77 lakhs (FY25).
  8. Other Income: Rs. 13.35 lakhs (FY26) vs Rs. 7.87 lakhs (FY25).
  9. Net Cash Used in Operating Activities: -Rs. 685.97 lakhs (FY26) vs -Rs. 183.82 lakhs (FY25).
  10. Net Cash Used in Investing Activities: -Rs. 637.11 lakhs (FY26) vs -Rs. 54.46 lakhs (FY25).
  11. Net Cash Generated from Financing Activities: Rs. 904.37 lakhs (FY26) vs Rs. 668.25 lakhs (FY25).
  12. Increase/(Decrease) in Cash and Cash Equivalents: -Rs. 418.71 lakhs (FY26) vs Rs. 429.98 lakhs (FY25).
  13. Total Equity and Liabilities: Rs. 4,353.48 lakhs (FY26) vs Rs. 2,191.99 lakhs (FY25).
  14. Share Capital: Rs. 686.00 lakhs (FY26) vs Rs. 500.00 lakhs (FY25).
  15. Reserves and Surplus: Rs. 1,648.62 lakhs (FY26) vs Rs. 196.61 lakhs (FY25).
  16. Total Assets: Rs. 4,353.48 lakhs (FY26) vs Rs. 2,191.99 lakhs (FY25).
  17. Inventories: Rs. 1,356.88 lakhs (FY26) vs Rs. 705.80 lakhs (FY25).
  18. Trade Receivables: Rs. 1,876.01 lakhs (FY26) vs Rs. 563.94 lakhs (FY25).
  19. Financial results are presented on a standalone basis.
  20. Company operates in a single business segment, so segment reporting is not applicable.

Corporate Overview

  1. Registered office and corporate office in Gujarat, India.
  2. Primarily engaged in marketing and distribution of finished pharmaceutical formulations.
  3. Formal and informative, reporting board decisions and financial results.
  4. Operates in a single business segment.
  5. Capital expenditure for office premises with furniture and industrial racks (fully utilized IPO proceeds).

Risk Factors

  1. Negative cash flow from operations.
  2. Substantial increase in trade receivables.
  3. Significant rise in inventory levels.
  4. Company operates in single segment.

Key Drivers

  1. Bonus shares issued in 3:2 ratio.
  2. Significant growth in share capital.
  3. Strong increase in reserves and surplus.
  4. Unmodified audit opinion received.

Auditor’s Report

  1. Unmodified Opinion on Audited Financial Results for half year and full year ended March 31, 2026.
  2. No specific key audit matters described in the report.

Board Commentary

  1. Approved issue of Bonus Shares in ratio of 3:2.
  2. Compliant with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
  3. IPO proceeds of Rs. 1302.00 lakhs fully utilized for capital expenditure, working capital, general corporate purpose, and issue related expenses.
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