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Kopran Ltd

| Quarterly Financial Results Q3 FY 2025-26

NEUTRAL SENTIMENT

Report Source

⬤22nd Jan 26

Summary : Kopran reports mixed Q3 FY26 results, with consolidated profit down for nine months, but a return to quarterly profit. New labor codes pose an uncertain future impact.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Consolidated Cost of materials consumed for Q3 FY26: Rs. 11,786.51 Lakhs.
  2. Consolidated Employee benefits expense for Q3 FY26: Rs. 1,656.73 Lakhs.
  3. Standalone Cost of materials consumed for Q3 FY26: Rs. 5,104.53 Lakhs.
  4. Standalone Employee benefits expense for Q3 FY26: Rs. 840.81 Lakhs.
  5. Consolidated Revenue from Operations for Q3 FY26: Rs. 19,427.98 Lakhs.
  6. Consolidated Revenue from Operations for 9M FY26: Rs. 44,740.53 Lakhs.
  7. Standalone Revenue from Operations for Q3 FY26: Rs. 9,388.29 Lakhs.
  8. Standalone Revenue from Operations for 9M FY26: Rs. 18,760.70 Lakhs.
  9. Paid up Equity Share Capital (Face Value Rs. 10 each): Rs. 4,828.56 Lakhs.
  10. Consolidated Other Equity (as of 9M FY25): Rs. 47,006.23 Lakhs.
  11. Standalone Other Equity (as of 9M FY25): Rs. 38,315.22 Lakhs.
  12. Consolidated results include Kopran Research Laboratories, Kopran Lifesciences, Kopran (H.K.) Limited, and Kopran (UK) Limited.
  13. Consolidated Profit/(Loss) for Q3 FY26: Rs. 933.96 Lakhs; 9M FY26: Rs. 686.57 Lakhs.
  14. Standalone Profit/(Loss) for Q3 FY26: Rs. 1,213.07 Lakhs; 9M FY26: Rs. 1,165.54 Lakhs.
  15. Consolidated Basic EPS for Q3 FY26: Rs. 1.93; 9M FY26: Rs. 1.42.
  16. Standalone Basic EPS for Q3 FY26: Rs. 2.51; 9M FY26: Rs. 2.41.

Corporate Overview

  1. Evaluating impact of New Labour Codes on employee benefits.
  2. Engaged primarily in the Pharmaceuticals business.
  3. No separate reportable segments as per Ind AS 108.

Risk Factors

  1. Nine-month consolidated profit significantly decreased year-on-year.
  2. New Labour Codes impact remains uncertain.
  3. Review relies on other auditors' reports.

Key Drivers

  1. Consolidated revenue increased in current quarter.
  2. Company returned to profit this quarter.
  3. Auditors issued an unmodified review opinion.

Auditor’s Report

  1. Unmodified review conclusion for standalone and consolidated financial results.
  2. Management's stand on evaluating the impact of New Labour Codes on employee benefits upon notification of rules.

Board Commentary

  1. Potential impact of New Labour Codes on employee benefits.
  2. New Labour Codes (Code on Wages, Industrial Relations, Social Security, Occupational Safety) notified by Government of India.

Corporate Governance

  1. Audit Committee recommended financial results to the Board.

Management Discussion & Analysis

Risk Control Measures

  1. Management will evaluate impact of New Labour Codes upon notification of rules.

Critical Risks

  1. Uncertain impact of new Central/State Labour Codes on employee benefits.
Kopran Ltd (KOPRAN) Quarterly Report Analysis & Insights | Dhanarthi