Interim report
Page 1
237/LG/SE/AUG/2026/GBSL August 14, 2026 To BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001 Scrip Code : 509079 To National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051 Scrip Symbol : GUFICBIO Subject: Outcome of the Board of Directors Meeting held on Friday, August 14, 2026 Dear Sir/Madam, Pursuant to Regulation 30 read with Part A of Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we wish to inform that the Board of Directors of the Company at its meeting held today, i.e. on Friday, August 14, 2026, inter-alia, considered and approved the following matters: 1. Unaudited Financial Results (Standalone and Consolidated) of the Company for the Quarter ended June 30, 2026 along with the Limited Review Report thereon in terms of provisions of Regulation 33 of Listing Regulations. The copy of same is enclosed herewith as “Annexure A”. 2. Incorporation of a subsidiary in the Philippines and investment by way of subscription to the equity share capital of the proposed subsidiary, subject to completion of applicable statutory and regulatory formalities. The details required under Regulation 30 of the Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 are enclosed herewith as “Annexure B”. The meeting of the Board of Directors commenced at 5.00 p.m. and concluded at 6.10 p.m. Kindly take the same on your record. Thanking You, Yours truly, For Gufic Biosciences Limited Ami Shah Company Secretary & Compliance Officer Membership No. A39579 Encl.: As above
Page 2
1] Sr. No. 1 Income a Revenue from operations b Other income Total Income 2 Expenses a Cost of materials consumed b Purchase of stock-in-trade GUFIC BIOSCIENCES LIMITED Regd. Office: 37, Kamala Bhavan II, S. Nityanand Road, Andheri (East), Mumbai - 400069 (CIN- L24100MH1984PLC033519) Website - www.gufic.com. email - corporaterelalions@guficbio.com, Ph-022 67261000, Fax - 022 67261068 Unaudited Standalone and Consolidated Statement of Financial Results for the Quarter Ended June 30, 2026 Standalone Quarter Ended Year ended Particulars 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 30-Jun-26 Unaudited Audited Unaudited Audited Unaudited 26,081.80 25,205.23 22,691.15 94,047.53 26,081.80 45.75 (11958 89.42 258.21 45.75 26,127.55 25,085.65 22,780.57 94,305.74 26,127.55 10,614.20 12,426.97 8,851.58 42,542.32 10,614.20 1,403.08 895.44 1,426.82 6,473.08 1,403.08 (Rs. in Lakhs except EPS) Consolidated Quarter Ended Year ended 31-Mar-26 30-Jun-25 31-Mar-26 Audited Unaudited Audited 25,181.97 22,372.25 94,400.66 (117.37 92.52 265.74 25,064.59 22,464.77 94,666.40 12,406.93 8,851.58 42,542.32 893.45 1,426.82 6,471.09 c Changes in inventories of finished goods, work-in-progress and stock-in-trade (517.31) (1,805.51) 252.16 (6,895.39) (517.31) (1,805.51) (201.27) (6,895.39) d Employee benefits expense 4,180.49 3,814.47 3,599.68 15,168.08 4,180.49 3,814.47 3,599.68 15,168.08 e Finance cost 931.84 943.73 923.36 3,661.14 931.84 943.73 923.36 3,661.14 f Depreciation and amortisation expense 770.61 764.85 771.89 3,083.24 770.61 764.87 771.89 3,083.26 g Other expenses 5,728.44 5,282.81 5,327.38 21,724.77 5,740.70 5,151.60 5,365.30 21,981.00 Total Expenses 23,111.35 22,322.76 21,152.87 85,757.24 23,123.61 22.169.53 20,737.36 86,011.50 3 Total Profit before exceptional items and tax (1-2) 3,016.20 2,762.89 1,627.70 8,548.50 3,003.94 2,895.06 1,727.41 8,654.90 4 Exceptional items 5 Total Profit Before Tax 3,016.20 2,762.89 1,627.70 8,548.50 3,003.94 2,895.06 1,727.41 8,654.90 6 Tax expense Current tax 608.00 463.25 222.00 1,370.25 608.00 463.25 222.00 1,370.25 Deferred tax 162.15 242.20 198.37 863.38 164.66 242.20 198.37 863.38 Short/(Excess) lax provision of earlier years Total Tax Expenses 770.15 705.45 420.37 2,233.63 772.66 705.45 420.37 2,233.63 7 Net Profit for the period from continuing operations 2,246.05 2,057.44 1,207.33 6,314.87 2,231.28 2,189.61 1,307.04 6,421.27 Less: Share of Profit/ (Loss) transferred to Minority Interest - - (0.20) 8 Total Profit for period 2,246.05 2,057.44 1,207.33 6,314.87 2,231.28 2,189.61 1,307.04 6,421.47 9 Other Comprehensive Income (OCI) a) Items that will not be reclassified to Profit or Loss 66.72 66.72 66.72 66.72 Less: Income tax relating to items that will not be reclassified to Profit or Loss (16.79) (16.79) (16.79) (16.79) b) Items that will be reclassified to Profit or Loss 10.03 Less: Income tax relating to items that will be reclassified to Profit or Loss (2.51) Other Comprehensive Income/ Loss (net of taxes) 49.93 49.93 7.53 49.93 49.93 10 Total Comprehensive Income 2,246.05 2,107.37 1,207.33 6,364.80 2,238.81 2,239.54 1,307.04 6,471.40 11 Othe Equity Reserves 65,415.42 65,492.03 12 Details of Equity Share Capital Paid-up equity share capital 1,002.83 1,002.83 1,002.78 1,002.83 1,002.83 1,002.83 1,002.78 1,002.83 Face value of equity share capital (Rs.) 1.00 1.00 1.00 1.00 100 1.00 1.00 1.00 13 Earning per equity share i Basic earnings per share from continuing and discontinued operations 2.24 2.05 1.20 6.30 2.22 2.18 1.30 6.40 ii Diluted earnings per share from continuing and discontinued operations 2.24 2.05 1.20 6.30 2.22 2.18 1.30 6.40 Annexure A
Page 3
2] Notes: 1. The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards), Rules, 2015 (Ind AS) as amended, prescribed under section 133 of Companies Act, 2013, read with rules issued thereunder. 2. The above results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on August 14, 2026. The Statutory Auditors have carried out limited review of the results for quarter ended June 30, 2026. 3. The Company's business activity falls within a single operating segment i.e. Pharmaceuticals. 4. The equity shares and basic/diluted earnings per share has been presented in accordance with Ind AS - 33-Earning per share. 5. The figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of the full financial year and the unaudited published year-to -date figures up to the third quarter ended December 31, 2025 which were subjected to limited review. 6. Previous year/quarters figures have been regrouped/reclassified, wherever necessary. FOR GUFIC BIOSCIENCES LIMITED ~ PRANAV J. CHOKSI CEO & WHOLE TIME DIRECTOR DIN: 00001731 PLACE : MUMBAI DATE : 14/08/2026
Page 4
00 MITTAL AGARWAL & COMPANY CHARTERED ACCOUNTANTS Limited Review Report on the Standalone Unaudited Quarterly Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Gufic Biosciences Limited 1) We have reviewed the accompanying statement of Standalone Unaudited Financial Results of Gufic Biosciences Limited (the "Company") for the quarter ended 30 June 2026 (the "Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2) This Statement, which is the responsibility of the Company's management and approved by the 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations . Our responsibility is to issue a report on the Statement based on our review . 3) We conducted our review of the Statem ent 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit , and accordingly , we do not express an audit opinion. 4) Based on our review conducted as above, 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 the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Mumbai Dated: 14/08/2026 UDIN: 2.65 3q 486 ~ Q O Y l~F 2o37 For Mittal Agarwal & Company Chartered Accountants (Firm Registration No. 131025W) Deepesh Mittal Partner ership No. 539486 Regd. Office: 404, Madhu Industrial Estate, Mogra Cross Road, Near Apollo Chambers, Andheri (E), Mumbai - 400 069; Ph - 022 2832 4532 / 022 4973 0586; Email - office@mittalagarwal.com
Page 5
MITTAL AGARWAL & COMPANY CHARTERED ACCOUNTANTS Limited Review Report on the Consolidated Unaudited Quarterly Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Gufic Biosciences Limited 1) We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Gufic Biosciences Limited and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") for the quarter ended 30 June 2026 (the "Statement") attached herewith , being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2) This Statement , which is the responsibility of the Parent's Management and approved by the Parent' s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act , 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. 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 Standards on Auditing 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) We also perform ed procedures in accordance with the Circul ar No. CIR/ CFD/ CMDl/44/20 19 dated March 29, 201 9 issued by the Securiti es and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable . 5) The Statement includes the result of the entities: Name of the Entity Relationship Gufic Prime Private Limited Subsidiary Gufic UK Limited Wholly Owned Foreign Subsidiary Yeira Life FZE Wholly Owned Foreign Subsidiary Gufic Ireland Limited Wholly Owned Foreign Subsidiary Regd. Office: 404, Madhu Industrial Estate, Mogra Cross Road, Near Apollo Chambers, Andheri (E), Mumbai - 400 069; Ph - 022 2832 4532 / 022 4973 0586; Email - office@mittalagarwal.com
Page 6
MITTAL AGARWAL & COMPANY CHARTERED ACCOUNTANTS 6) The financial results of wholly owned forei gn subsidiaries have been prepared in accordance with the accountin g principles generally accepted in thei r respectiv e countries . The management of the Company has converted these financial results of such wholly owned foreign subsidiaries from their local accounting principles to Indian Accounting Standards ("Ind AS") as prescribed under Section 133 of the Companies Act, 2013. Our conclusion, insofar as it relates to the balances and affairs of these subsidiaries located outside India, is based on the financial results/statements as certified by the management and the conversion adjustments prepared by them. Our conclusion is not modified in respect of this matter. 7) Based on our review conducted as above, 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 the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Mumbai Dated: 14/08/2026 uoiN: 2 Gs3q~ g6 F'i 0 Hwz .. Gs2s For Mittal Agarwal & Company Chartered Accountants (Firm Registration No. 131025W) f)~~ Deepesh Mittal Partner Membership No. 539486 Regd. Office : 404, Madhu Industrial Estate, fvlogra Cross Road , Near Apollo Chambers, Andheri (E), Mumbai - 400 069; Ph - 022 2832 4532 / 022 4973 0586 ; Email - office@mittalagarwal.com
Page 7
Annexure B Sr. No. Particulars Details 1. Name of the entity, date & country of incorporation, etc Name of proposed entity: Gufic Philippines Inc. or such other name as may be approved by the Securities and Exchange Commission (SEC), Philippines / competent regulatory authority. Date of incorporation: The entity is proposed to be incorporated within 12 months, subject to completion of applicable statutory and regulatory formalities. Country of incorporation: Philippines. 2. Name of holding company of the incorporated company and relation with the listed entity Gufic Biosciences Limited will be the holding company of the proposed subsidiary. 3. Industry to which the entity being incorporated belongs Pharmaceuticals 4. Brief background about the entity incorporated in terms of products / line of business The proposed subsidiary will undertake marketing, sale, distribution and other allied activities in relation to the Company’s pharmaceutical products in the Philippines and facilitate the expansion of the Company’s business and presence in the Philippines, including holding and managing Intellectual Property Rights in the Philippines. 5. Brief details of any governmental or regulatory approvals required for the incorporation The proposed incorporation and investment are subject to applicable statutory and regulatory requirements, including incorporation/registration with the Securities and Exchange Commission (SEC), Philippines, applicable pharmaceutical regulatory approvals/licences and registrations, as may be applicable, and compliance with applicable foreign exchange / overseas investment regulations in India.
Page 8
6. Nature of consideration - whether cash consideration or share swap or any other form and details of the same The investment will be made by way of cash subscription to the equity share capital of the proposed subsidiary. 7. Cost of subscription / price at which the shares are subscribed Investment of up to USD 250,000 (United States Dollars Two Hundred Fifty Thousand only), or its equivalent amount in Philippine Peso. 8. Percentage of shareholding / control by the listed entity and / or number of shares allotted The Company proposes to hold approximately 99.99% of the equity share capital of the proposed subsidiary. The balance equity shareholding will be held by the directors of the proposed subsidiary in accordance with the applicable laws of the Philippines. The Company will have control over the proposed subsidiary.