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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
- Cost of Material Consumed & Purchases of Stock in Trade: Rs. 2,788.05 lakhs (FY26) vs Rs. 1,266.93 lakhs (FY25).
- Change in Inventories: -Rs. 651.07 lakhs (FY26) vs -Rs. 363.24 lakhs (FY25).
- Employee Benefit Expenses: Rs. 520.54 lakhs (FY26) vs Rs. 357.08 lakhs (FY25).
- Finance Costs: Rs. 79.82 lakhs (FY26) vs Rs. 46.62 lakhs (FY25).
- Depreciation and Amortization Expenses: Rs. 40.80 lakhs (FY26) vs Rs. 26.53 lakhs (FY25).
- Other Expenses: Rs. 1,255.21 lakhs (FY26) vs Rs. 710.21 lakhs (FY25).
- Revenue from Operations: Rs. 4,657.46 lakhs (FY26) vs Rs. 2,455.77 lakhs (FY25).
- Other Income: Rs. 13.35 lakhs (FY26) vs Rs. 7.87 lakhs (FY25).
- Net Cash Used in Operating Activities: -Rs. 685.97 lakhs (FY26) vs -Rs. 183.82 lakhs (FY25).
- Net Cash Used in Investing Activities: -Rs. 637.11 lakhs (FY26) vs -Rs. 54.46 lakhs (FY25).
- Net Cash Generated from Financing Activities: Rs. 904.37 lakhs (FY26) vs Rs. 668.25 lakhs (FY25).
- Increase/(Decrease) in Cash and Cash Equivalents: -Rs. 418.71 lakhs (FY26) vs Rs. 429.98 lakhs (FY25).
- Total Equity and Liabilities: Rs. 4,353.48 lakhs (FY26) vs Rs. 2,191.99 lakhs (FY25).
- Share Capital: Rs. 686.00 lakhs (FY26) vs Rs. 500.00 lakhs (FY25).
- Reserves and Surplus: Rs. 1,648.62 lakhs (FY26) vs Rs. 196.61 lakhs (FY25).
- Total Assets: Rs. 4,353.48 lakhs (FY26) vs Rs. 2,191.99 lakhs (FY25).
- Inventories: Rs. 1,356.88 lakhs (FY26) vs Rs. 705.80 lakhs (FY25).
- Trade Receivables: Rs. 1,876.01 lakhs (FY26) vs Rs. 563.94 lakhs (FY25).
- Financial results are presented on a standalone basis.
- Company operates in a single business segment, so segment reporting is not applicable.
Corporate Overview
- Registered office and corporate office in Gujarat, India.
- Primarily engaged in marketing and distribution of finished pharmaceutical formulations.
- Formal and informative, reporting board decisions and financial results.
- Operates in a single business segment.
- Capital expenditure for office premises with furniture and industrial racks (fully utilized IPO proceeds).
Risk Factors
- Negative cash flow from operations.
- Substantial increase in trade receivables.
- Significant rise in inventory levels.
- Company operates in single segment.
Key Drivers
- Bonus shares issued in 3:2 ratio.
- Significant growth in share capital.
- Strong increase in reserves and surplus.
- Unmodified audit opinion received.
Auditor’s Report
- Unmodified Opinion on Audited Financial Results for half year and full year ended March 31, 2026.
- No specific key audit matters described in the report.
Board Commentary
- Approved issue of Bonus Shares in ratio of 3:2.
- Compliant with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
- IPO proceeds of Rs. 1302.00 lakhs fully utilized for capital expenditure, working capital, general corporate purpose, and issue related expenses.