Interim report
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August 12 , 2026 CAPLIN POINT® Laboratories BSE Limited Department of Corporate Relationship 1st Floor , New Trade Ring , Rotunda Building Phiroze Jeejeebhoy Towers Dalal Street , Mumbai- 400001 Scrip Code : 524742 Caplin Point Laboratories Limited Regd . office : Ashvich Tower , 3rd Floor , No.3 , Developed Plots Industrial Estate , Perungudi , Chennai - 600096 . Phone : +91 44 24968000 / + 91 80127 72888 / +91 44 71148000 E - mail : info@caplinpoint.net/Website : www.caplinpoint.net CIN : L24231TN1990PLC019053 National Stock Exchange of India Ltd Department of Corporate Services Exchange Plaza , 5th Floor , C - 1 , Block G , Bandra Kurla Complex , Bandra ( E ) , Mumbai - 400 051 Scrip Code : CAPLIPOINT . Dear Sir / Madam , Sub : Outcome of Board Meeting Further to our intimation dated July 29 , 2026 , we wish to inform you that the Board of Directors , at its meeting held today , i.e. August 12 , 2026 , has , inter - alia , approved the following : 1. Approved the unaudited standalone and consolidated financial results ( Annexure 1 ) and the Limited Review Report of the Company as per Indian Accounting Standards for the quarter ended June 30 , 2026 ( Annexure 4 ) . We also enclose a Press Release on the results ( Annexure 2 ) and an investor presentation ( Annexure 3 ) . 2. Recommended a Final Dividend of Rs.4 / - ( 200 % ) per equity share of Rs.2 / - each for the financial year ended March 31 , 2026. The said dividend , if approved at the forthcoming Annual General Meeting ( " AGM " ) , shall be paid on or before October 24 , 2026 . 3. Approved the Record Date for determining the eligibility of the Shareholders for the purpose of Final Dividend . The same shall be communicated to the Stock Exchanges separately as per the timelines specified under the Listing Regulations . 4. Approved the re - appointment of Dr. Sridhar Ganesan ( DIN : 06819026 ) as the Managing Director of the Company for a further period of two ( 2 ) years , with effect from August 25 , 2026 , to August 24 , 2028 , subject to the approval of the Shareholders at the forthcoming Annual General Meeting . 5. Approved the appointment of Mr. D. Muralidharan ( DIN : 08301904 ) as the Whole - Time Director of the Company for a period of two ( 2 ) years , with effect from August 12 , 2026 , to August 11 , 2028 , subject to the approval of the Shareholders at the forthcoming Annual General Meeting . Mr. D. Muralidharan shall continue as the Chief Financial Officer of the Company in addition to him being designated the Whole Time Director . 6. Approved the convening of the 35th Annual General Meeting of the Company on Friday , September 25 , 2026 , through Video Conferencing / Other Audio - Visual means . The meeting commenced at 10.45 A.M. and concluded at 01.25 P.M. The details of the change in Directors , in accordance with Regulation 30 of SEBI Listing Regulations read with SEBI Master Circular HO / 49 / 14 / 14 ( 7 ) 2025 - CFD - POD2 / 1 / 3762 / 2026 dated January 30 , 2026 , is enclosed ( Annexure 5 ) . Kindly take the same on your records . Sincerely Yours For Caplin Point Laboratories Limited Venkatram G General Counsel & Company Secretary Membership No. A23989 Encl : A / a
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CAPLIN POINT LABORATORIES LIMITED STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Quarter Ended Vear Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Particulars (1) (2) (3) (4) {Unaudited) (Audited) (Unaudited) (Audited) , in Crores Income I Revenue from operations 202.95 191.36 182.57 738.33 II Other income 62.79 72.39 32.03 195.37 Ill Total Income (1+11) 265.74 263.75 214.60 933.70 -- - IV Expenses a. Cost of materials consumed 42.12 45.80 38.62 158.82 b. Purchase of traded goods 27.42 24.67 13.18 82.51 -c. Changes in inventories of finished goods, stock in (11.38) (14.89) 6.27 (12.37) trade and work in pro11:ress d. Employee benefits expense 13.73 13.15 9.63 47.72 e. Finance costs 0.05 0.05 0.04 0.20 1~ - -- f. Depreciation & Amortisation Expense 6.56 6.90 6.14 25.43 g. Other Expenses 36.65 39.04 28.26 123.87 Total Expenses 115.15 114.72 102.14 426.18 -- V Profit before exceptional items and Tax (Ill-IV) 150.59 149.03 112.46 507.52 VI Exceptional items - - - - VII Profit Before Tax (V-VI) 150.59 149.03 112.46 507.52 -- -- VIII Tax Expenses - -- - - -- (1) CurrentTax 28.76 26.45 26.91 109.49 - -- (2} Deferred Tax 1.45 1.77 (0.34 ) 1.45 Total Tax Expenses 30.21 28.22 26.57 110.94 IX Net Profit for the period (VII-VIII) 120.38 120.81 85.89 396.58 X Other Comprehensive Income/ (Loss) - Net of Tax A. Items that will not be re-classified to profit or loss -i) Remeasurements of Defined Benefit Plc1n - (0.17) - (0.09) ii) Income tax relating to these items - 0.04 - 0.02 -- XI Total Comprehensive Income For The Period (IX-+-X) 120.38 120.68 85.89 396.51 - -- Xll Paid up Equity Share Capital (Face value of shares of Rs 15.20 15.20 15.20 15.20 2/- each) XIII Other equity 2,035.3 0 XIV Earnings Per Share (EPS) of Face value Rs 2/- per Equity share* - (a) Basic (in Rupees) 15.84 15.89 11.30 52.17 f-- ---(b) Diluted (in Rupees) - 15.79 15.85 11.26 52.02 *{Not *{Not *(Not *(Annualised) Annualised) Annualised) Annualised) See Accompanying notes to Financial Results ANNEXURE -1
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CAPLIN POINT LABORATORIES LIMITED St~ndalone Notes: 1) The above Unaudited Standalone financial Results for the Quarter ended June 30, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 12, 2026 and reviewed by the Statutory Auditors. 2) The Unaudited Standalone financial results of the Company have been prepared in accordance wit h the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ("Ind AS") and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3) The Company is engaged in the sole activity of carrying on the business of "Pharmaceutical Formulations" and therefore no separate segment reporting is applicable to the Company. 4) Other Income and Profit Before Tax includes: if In Crores Quarter Ended Year Ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Dividend from wholly owned subsidiary Caplin Point Far East Limited 28.90 30.55 8.12 62.30 5) Details of number of shares allotted under Employee Stock Option Plan (ESOP): Number of Shares Quarter Ended Year Ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Shares Alloted under Emptoyee Stock Option Plan (ESOP) - - - - Total Number of Equity Shares of the Company 7,60, 11,696 7,60, 11,696 7,60,11,696 7,60,11,696 6) The Board of Directors at their meeti ng held on 14th May, 2026 declared an interim dividend of N.00 (Rs. Four Only) per equity share (200 %) for the financial year 2025-26 and was paid to the shareholders on 8th June 2026. The Board of Directors at their meeting held today have recommended a final dividend of 1{ ... 4.-. .t- per equity share (f;?-!?l!iio) for the financial year 2025-26 which is subject to approval of the Shareholders in the ensuing Annual General Meeting of the Company. The total dividend for the financial year 2025-26 including the final dividend {subject to the approval of the Shareholders at the ensuing Annual General Meeting) will be c K .1- per equity share (iiM>lo) of the face value of 1{ 2 each. 7) Previous periods' figures have been regrouped/ reclassified to be in conformity with current period's classification/ disclosure, wherever necessary. Place: Chennai Date: August 12, 2026 Dr. Sridhar Ganesan Managing Director
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CAPLIN POINT LABORATORIES LIMITED STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Particulars (1) (2) (3) (4) (Unaudited) (Audited) (Unaudited) (Audited) , in Crores Income - -I Revenue from operations 610.36 600.16 510.22 2,187.19 II Other income 33.55 28.36 23.14 115.54 --Ill Total Income (1+11) 643.91 628.52 533.36 2,302.73 IV Expenses a. Cost of materials consumed 107.06 102.11 90.20 357.20 b. Purchase of traded goods 196.36 - 209.02 96.81 572.20 c. Changes in inventories of finished goods, stock in trade and work (58.22) in progress (66.13) 8.23 (63.72) d. Employee benefits expense 54.13 52.62 43.16 199.15 e. Finance costs 0.18 0.36 0.18 0.87 -- f. Depreciation & Amortisation Expense 21.62 18.80 16.29 72.77 g. Other Expenses 97.55 98.30 94.06 361.51 - Total Expenses 418.68 415.08 348.93 1,499.98 V Profit before share of profit in Associate, Exceptional Items and tax (Ill-IV) 225.23 213.44 184.43 802.75 VI Share of Profit/(Loss) in Associate (0.01) (0.00) 0.03 0.04 - - VII Exceptional items . - - - VIII Profit Before Tax (V+Vl+VII) 225.22 213.44 184.46 8D2.79 IX Tax Expenses (1) Current Tax 46.18 41.02 33.10 146.29 (2) Deferred Tax (0.05) (0.46) 0.60 6.77 -Total Tax Expenses 46.13 40.56 33.70 153.06 X Net Profit for the period (VIII - IX) 179.09 172.88 150.76 649.73 XI Other Comprehensive Income• Net of Tax - - -- A. Items that will not be re-classified to profit or loss - i) Remeasurements of Defined Benefit Plan - {0.10) - 0.29 ii) Income tax relating to these items - 0.03 - (0.07) B. Items that will be re-classified to profit or loss i) Exchange difference in translating the financial statements of (1.86) 76.97 0.36 141.42 forei~n o erations XII - Total Comprehensive Income For The Period (X + XI) 177.23 249.78 151.12 791 .37 XIII Profit attributable to: Owners of the Company 176.91 170.11 152.80 641.24 -- Non - controlling interests 2.18 2.77 (2.04) 8.49 179.09 172.88 150.76 649.73 XIV Total Comprehensive Income For The Period attributable to Owners of the Company 175.05 247.01 153.16 782.88 ~ -- Non - controlling interests 2.18 2.77 (2.04) 8.49 177.23 249.78 151.12 791.37 -- - xv Paid up Equity Share Capital (Face value of share of Rs 2/- each) 15.20 15.20 15.20 15.20 XVI Other equity excluding Non-controlling interest 3,571.22 XVII Earnings Per Share (EPS) of Face value Rs 2/- per Equity share* (a) Basic (in Rupees) 23.27 22.38 20.10 84.36 (bl Diluted (in Rupees) 23.21 22.31 20.03 84.11 ~V:--~~ JYA *(Not *(Not *(Not *(Annualised) A~ lisedl Annua•· . nualisedl u ~ Df ':" fi:-v-~--~~ Q) . • .. Iden t ca\lOl'I p CJ, 1\y 1 ~ CHENNAI ~ 'l'.: 1 ~ 0096. m •
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CAPLIN POINT LABORATORIES LIMITED Segm ent Information (Co nsolid at ad) Particulars 1) Segment revenue (Iotal Bev:enue) Rest of the World USA Unallocated Total 2) Segment results Ce.BJ) Rest of the World USA Unallocated Total 3) Segment Assets Rest of the World USA Unallocated Total 4} Segment Liabilities Rest of the World USA unallocated Total 30.06.2026 (1) (Unaudited) 476.07 134.29 33.55 643.91 158.40 33.27 33.55 225.22 2,021.21 672.75 1,502.39 4,196.35 350.80 69.79 - 420.59 Quarter Ended Year Ended 31.03.2026 30.06.2025 31.03.2026 (2) (3) (4) (Audited) (Unaudited) (Audited) "'in Crores 470.25 403.53 1,733.79 129.91 106.69 453.40 28.36 23.14 115.54 628.52 533.36 2,302.73 163.32 151.46 631.20 21.76 9.86 56.05 28.36 23.14 115.54 213.44 184.46 802.79 1,918.28 1,488.80 1,918.28 656.00 587.19 656.00 1,471.20 1,236.99 1,471.20 4,045.48 3,312.98 4,045.48 332.52 249.31 332.52 82.16 50.34 82.16 - - - 414.68 299.65 414.68
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.cAPLIN POINT LABORATORIES LIMITED ~lidated Notes: 1) The above Unaudited Consolidated Financial Results for the quarter ended June 30, 2026, have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors of the Company at their respective meetings held on August 12, 2026 and reviewed by the Statutory Auditors. 2) The Unaudit ed Consolidated Financial Results of the Company has been prepared in accord ance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ("Ind AS") and ot her accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligation s and Disclosure Requirements) Regulations, 2015. 3) The Group is engaged in the sole activity of carrying on the business of "Pharmaceutica l Formulation s" and has identified two geographical segments as its report able segments in accor dance with Ind AS 108-0perating Segments. Segment 1: Rest of the World. Segment 2: United States of America (USA). Acco rdingly, segment report ing has been presented along with the Consoli dated results. 4) Details of number of shares allotted under Employee Stock Optio n Plan (ESOP): Number of Shares Quarter Ended Year Ended Particulars 30.06.2026 31 .03.2026 30.06.2025 31.03.2026 Shares Allotted under Employee Stock Option Plan (ESOP) - . - - Total Number of Equity Shares of the Company 7,60, 11,696 7,60,11,696 7 ,60, 11,696 7,60, 11,696 5) The Board of Directors at their meet ing held on 14th May, 2026 declared an interim dividend of ~4.00 (Rs. Four Only) per equity share (200 %) for the financial year 2025-26 and was paid to the shareholde rs on 8th June 2026. The Board of Directors at their meeting held today have recommended a final dividend of ".,4~ . ./- per equity share (.2P.~ o) for the financial year 2025-26 which is subject to approval of the Sharehold ers in t he ensuing Annual General Meeting of the Company. The total dividend for the financial year 2025-26 including the final dividend (subject to the approval of the Shareholders at the ensuing Annual General Meeting) will be L.8..1- per equi ty share (9,Q.l;lo/o) of the face value off 2 each. 6) Previous periods' figures have been regrouped/r eclassified to be in conformi ty with curre nt period's classification/ disclosure. wherever necessary. For and on behalf of the Board I Place: Chennai Dr. Sridhar Ganesan Date: August 12, 2026 Managing Director
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Q1 FY27 Press Release Q1 FY27 Total revenue at ₹644 Crores; an increase of 20.7% YoY Q1 FY27 PAT at ₹179 Crores; an increase of 18.8% YoY US Market Q1 FY27 Total Revenue ₹137 Crores; an increase of 26% YoY Free Cash Reserves at ₹1,502 Crores; Liquid Assets at ₹2,875 Crores. Chennai, 12th August 2026: Caplin Point Laboratories Ltd. (“Caplin Point” or the “Company”) (BSE: 524742 | NSE: CAPLIPOINT), a rapidly expanding and fully integrated pharmaceutical company with a leading market position in Latin America, today announced its financial performance for the quarter ended June 30, 2026. Consolidated Financial Performance for Q1 FY27: Particulars Q1 FY 27 Q1 FY 26 YoY (%) Q4 FY 26 QoQ (%) 12M FY26 12M FY25 YoY (%) Revenue from Operations 610.4 510.2 19.6% 600.2 1.7% 2,187.2 1,937.5 12.9% Total Revenue 643.9 533.4 20.7% 628.5 2.4% 2,302.7 2,033.9 13.2% Gross Profit 365.2 315.0 15.9% 355.2 2.8% 1,321.5 1,166.6 13.3% Gross Margin % 59.8% 61.7% 59.2% 60.4% 60.2% EBITDA 247.0 200.9 23.0% 232.6 6.2% 876.4 743.4 17.9% EBITDA Margin % 38.4% 37.7% 37.0% 38.1% 36.5% Profit Before Tax 225.2 184.5 22.1% 213.4 5.5% 802.8 676.8 18.6% PBT Margin % 35.0% 34.6% 34.0% 34.9% 33.3% Profit after Tax 179.1 150.8 18.8% 172.9 3.6% 649.7 541.1 20.1% PAT Margin 27.8% 28.3% 27.5% 28.2% 26.6% Ot her Consolidated Financial Highlights for Q1 FY 27: • Gross Margin stands at 59.8% for Q1 FY27 as compared to 61.7% in Q1 FY26. • EB ITDA Margin for Q1 FY27 is at 38.4% vs 37.7% in Q1 FY26. • Basic EPS increased by 15.8% to ₹23.27 in Q1 FY27 compared to ₹20.10 in Q1 FY26. • Cash Flow from Operations in Q1 FY27 is ₹95 Crores vs ₹118 Crores in Q1 FY26. • Free Cash Flow is ₹40 Crores (after Capex investment of ₹55 Crores) in Q1 FY27 as compared to ₹53 Crores (after capex investment of ₹65 Crores) in Q1 FY26. • Geographical revenue composition between Emerging Markets ( Latin America & Africa) and US for Q1 FY27 is in the range of 78% and 22% respectively. • CSL’s Revenue composition demonstrates a balanced mix of Product Supply and Milestone + Profit Share, with the split for Q1 FY27 in the range of 85% and 15% respectively. • As of 30th June 2026, Inventories are at ₹505 Crores - 47% Stock at the warehouses, close to the customer; In Transit 23%; 30% in India. Receivables stood at 128 days. • As of 30th June 2026, Free Cash reserves are at ₹1,502 Crores and Total Liquid Assets at ₹2,875 Crores. ₹ in Crores ANNEXURE - 2
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Q1 FY27 Press Release Business Highlights for Q1 FY27: Emerging Markets: • Caplin continues steady and consistent growth in Latin America across all geographies and segments. • Company has won emergency tenders across Central America to the tune of $7 million, to be supplied over next 2 Quarters. • Chile Update – Company shows consistent growth in Private and Tender market sales in Chile. Company has won tenders to the tune of $12 million to be supplied over the next 18 months. • Mexico Update – Company has received 4 additional product approvals in Mexico and plans are underway to launch these products in the coming months. The company is working on a pipeline of 120+ products to be filed in the next 18 months, in addition to the 29 approvals received. • Oncology Unit update – Caplin One Labs oncology facility in Kakkalur, which has successfully undergone its first Regulatory inspection, completes submission batches for 6 products. Additionally, 18 products submission batches are planned in the next 12 months, for LatAm, US and EU markets. • Caplin’s API unit in Vizag for General Category products completed scale up for 6 APIs, all to be used for backward integration for its US and LatAm formulations. Company aims to file the first few DMFs from this site in 2026/27. • Caplin’s Oncology API unit in Thervoy, TN, will be completed by Q3/Q4-FY27, with first DMFs filed from this plant in the following year. • Construction ongoing at full swing for Company’s new project involving OSD and Dermatology divisions in Pondy. The facility is aimed at expansion of capacities by over 2X of the existing capacities. This facility is aimed at meeting growing capacity demand in existing markets and also entry into Regulated markets for these dosages. • Amaris Clinical update – To cater to growing demands for internal pipeline products BE and Clinical studies, Company takes up expansion activities at Amaris Clinical to increase capacity up to 120 Beds. Project is expected to be completed by end of FY27. US & Regulated Markets: • Caplin Steriles Limited (CSL) continues to show robust growth across all parameters. Split between B2B and B2C revenues currently at 70/30. • Company has 6 0 ANDAs approved and 5 under review , of which 50 were internally developed and 15 acquired from outside. Company has a pipeline of another 40+ products under filing or advanced stage of development. • CSL has filed 110+ products (of which 65 are approved) in multiple Non-US markets, such as Canada, EU, Australia, Mexico, Brazil, South Africa, Saudi, UAE etc. Plans in place to file 60+ products in these regions in the next 18 months. Meaningful revenue is expected out of these markets in FY27 / FY28. • Company has launched 38 products in the US till date, with plans to launch 12 more products in FY27. • CSL plans to file its first Pre-Filled Syringe (PFS) product from the site within FY27, with a larger pipeline of 14+ PFS products to be filed in FY28. • Company’s move towards being completely digitalized gains momentum with the automation of all physical logbooks to e -logbooks shortly, followed by overall batch manufacturing records to be in
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Q1 FY27 Press Release electronic format as well after that. Company has already achieved total automation in Quality Control and Microbiology areas at the site. • To cater to the growing capacity needs at CSL, company’s COL-II facility construction will be completed by Mar ’27 to house 5 Injectable, Ophthalmic and BFS lines. Provision to add 3 more lines also included in the construction. • Update on Caplin Steriles USA Inc (CSU) - company’s own label in the US: - CSU continues excellent momentum under its own label in the US, with 33 product launches till date. Company plans to launch another 10 products in the US in FY27. - CSU has added multiple direct sales contracts with large and small IDNs, in addition to the major Wholesalers in the US. - Company sees steady and consistent market share growth across 90% for all launched products in the US. CSU aims to meaningfully grow market share without erosion of bottom line. Commenting on the Q1-FY27 performance, Mr. C.C. Paarthipan, Chairman said: We are pleased to begin FY27 on a strong and encouraging note, with the Company delivering healthy growth across both our Emerging Markets and the US, while continuing to strengthen the foundations for sustainable long-term growth. Our Q1 performance reflects the consistency of our strategy, the resilience of our business model and the disciplined execution across our expanding portfolio and geographies. The continued momentum in Latin America, the accelerating contribution from the US, and the progress across our manufacturing, R&D and backward -integration initiatives reinforce our confidence in the opportunities ahead. At the same time, our strong balance sheet and substantial liquidity provide us with the flexibility to continue investing in capacity, capabilities and new markets. As we move forward, our focus remains firmly on building a more integrated, diversified and future-ready pharmaceutical platform, while creating enduring value for all our stakeholders.
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Q1 FY27 Press Release Strategic Growth Initiatives Project Summary Facility Location Product Target Market Status Timeline Caplin Plant I CP1, Suthukeny, Puducherry Lyophilized Injectables and Dual Chamber Syringes. Existing Markets Completed Completed API Facility upgradation Visakhapatnam, Andhra Pradesh General API Existing and Regulated Markets Completed Completed Oncology Facility SIDCO, Kakkalur (Near Chennai) OSD & Injectable phase Existing and Regulated Markets Completed Completed Oncology API Facility Thervoy SIPCOT, Chennai Oncology API Existing and Regulated Markets Civil activity Completed Q4 FY27 OSD Facility Puducherry Oral Solid Dosages New Markets such as Mexico, Brazil, US and EU Civil activity ongoing at full swing Q1 FY28 COL Injectable Facility Gummidipoondi, Chennai Injectables and Ophthalmic Regulated Markets Civil & Structural activity ongoing at full swing Q1 FY28 Caplin Point has allocated an enhanced Capex budget of approximately ₹1000 + Crores for the investment projects, with around 50% nearing completion and the balance to be incurred over the next 2 -3 years. The intended Capex aims to augment existing production capacities, widen the product range, and achieve backward integration for a majority of the products. The Capex will be financed solely through internal accruals, and the Company will remain net cash positive throughout the process. Location of Plants and Facilities 1. SIDCO, Kakkalur, Near Chennai 2. Gummidipoondi, Chennai (CP4) 3. Thervoy SIPCOT, Chennai 4. Corporate Office, Chennai 5. Suthukeny, Puducherry (CP1) 6. APIIC, Visakhapatnam Tamil Nadu, India 5 1 2 3 4 6 Andhra Pradesh, India
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Q1 FY27 Press Release About Caplin Point Laboratories Limited: Caplin Point Laboratories Limited is a fast- growing pharmaceutical company with a unique business model catering predominantly to emerging markets of Latin America and Africa. Caplin Point is one of the few companies to show consistent high-quality growth in Revenues, Profits and Cash flow over the last 15 years. The Company has state of the art manufacturing facilities that cater to a complete range of finished dosage forms. The Company also has a growing presence in the regulated markets such as US through its Subsidiary Caplin Steriles Limited and Caplin Steriles USA Inc. Caplin Point listed on Forbes “Asia’s 200 Best Under a Billion” list for 2024. Company has appeared for the SEVENTH time on this list (2014, 2015, 2016, 2021, 2022, 2023 and 2024) and was awarded “The Emerging Company of 2018” by Economic Times Family Business Awards. This press release may include statements of future expectations and other forward -looking statements based on management's current expectations and beliefs concerning future developments and their potential effects upon Caplin Point Laboratories Ltd and i ts subsidiaries/ associates. These forward - looking statements involve known or unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in such statements. Important factors that could cause actual results to differ materially from our expectations include, amongst others: general economic and business conditions in India and overseas, our ability to successfully implement our strategy, our research and development efforts, o ur growth and expansion plans and technological changes, changes in the value of the Rupee and other currency changes, changes in the Indian and international interest rates, change in laws and regulations that apply to the related industries, increasing competition in and the conditions of the related industries, changes in political conditions in India and changes in the foreign exchange control regulations in India. Neither Caplin Point Laboratories Ltd, nor it’s directors, or any of it’s subsidiaries/associates assume any obligation to update any forward -looking statement contained in this release. For further information, please contact: G Venkatram, General Counsel & Company Secretary Caplin Point Laboratories Limited Simran Malhotra / Soham Arora Churchgate Partners +91 44 2496 8000 investor@caplinpoint.net +91 99454 72589 caplinpoint@churchgatepartners.com
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Brahmayya&co• ___________ Chartered Accountants Independent Auditor's Review Report on Unaudited Standalone Quarterly Financial Results of Caplin Point Laboratories Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To, The Board of Directors Caplin Point Laboratories Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Caplin Point Laboratories Limited ("the Company"), for the quarter ended 30th June 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015. as amended, to the extent applicable. 2. The 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, 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 Perfonned by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India ("ICAI"). This standard requires that we plan and perfonn 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. Based on our review conducted as stated above, nothing has come to our attention that causes us to belit!ve that the Statement prepared in accordance with aforesaid Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to bt! disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 I 5 as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Chennai Date: August 12, 2026 48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India. T :+91-044-2813 1128 / 38 / 48 / 58 E :mail@brahmayya.com I www.brahmayya.com ANNEXURE-4
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Brahmayya&co• ___________ ____________ _ _ Chartered Accountants Independent Auditor's Review Report on Unaudited Consolidated Quarterly Financial Results of Caplin Point Laboratories Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To, The Board of Directors Caplin Point Laboratories Limited I. We have reviewed the accompanying statement of Unaudited Consolidated Financial Results of Caplin Point Laboratories Limited ("the Holding Company"), and its subsidiaries (the Holding Company and its subsidiaries together refened to as "the Group") and its share in the net profit / (loss) after tax and total comprehensive income I loss of associate for the quarter ended 30th June 2026 ("the Statement") being submitted by the Holding Company pursuant to the requirements of Regulation 33 ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable, 2, The Statement, which is the responsibility of the Holding Company's management and approved by the Holding 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" (lnd AS 34) prescribed under Section 133 of the Companies Act, 2013 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 ("ICA I"). 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 infonnation 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. We also performed procedures in accordance with the Circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the n:sults of the following entities: Subsidiary Companies Name or llie: '6dty Caplin Steriles Limited, India Argus Salud Pharma I J ,P, India Caplin One Labs Limited, India (Formerly known as Caplin Onco Limited) Caplin Point Far East Limited, Hong Kong Caplin Point (S) Pte. Ltd, Singapore 48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India. Relationship Subsidiary Subsidiary Wholly owned subsidiary Wholly owned subsidiary Wholly owned subsidiary T : +91- 044 - 2813 1128 / 38 / 48 / 58 E: rnai/@brahrnayya.com I www.brahrnayya.com
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Brahmayya&co- ______ _ ___________ _ ____ _ _ Chartered Accountants Step Down Subsidiaries (Subsidiaries of Caplin Point Far East Limited, Hong Kong) Caplin Point EL Salvador, S.A. DE C.V., El Salvador Step Down Subsidiary Nuevos Eticos Neo Ethicals S.A, Guatemala Step Down Subsidiary Neoethicals CIA.L TOA, Ecuador Step Down Subsidiary Drogueria Saimed de Honduras S.A., Honduras Step Down Subsidiary Neo Ethicals S.A, Nicaragua Step Down Subsidiary Caplin Point Laboratories Colombia SAS, Colombia Step Down Subsidiary Neoethicals Chile SpA, Chile Step Down Subsidiary Triwin Pharma S.A DE C.V Mexico, Mexico Step Down Subsidiary Step Down Subsidiary (Subsidiary of Caplin Steriles Limited, India) f tbe Entity Relationship Caplin Steriles USA Inc., USA Step Down Subsidiary Associate Company of Caplin Steriles Limited 1/til'l> Name ofth-e Entity Relationsf p, '"' ~,,. . '"·· Sunsole Solar Private Limited, India Associate 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, and based on the consideration of the review reports of the other auditors 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 the aforesaid Indian Accounting Standard 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 & Disclosure Requirements) Regulations, 2015 as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim results of five subsidiaries and eight step-down subsidiaries included in the Statement, whose interim financial results reflect total revenues of INR 591.51 crores, total net profit after tax of TNR 104.98 crores, and total comprehensive income of INR 77.15 Crores for the quarter ended 30th June 2026, as considered in the Statement. These interim financial results have been reviewed by other auditors whose reports have been furnished to us by the Management, and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and step-down subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in Paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. 48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India. T: +91-044 - 2813 1128 / 38 / 48 / 58 E :mail@brahmayya.com I www.brahmayya.com
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Brahmayya&co• _______ _ __________ _ ______ Chartered Accountants 7. The Statement includes the interim financial results of one step-down subsidiary, which have not been reviewed by their auditors, whose interim financial results reflect total revenues of INR 0.06 crores, total net loss after tax of INR 1.22 crores and total comprehensive income of INR 1.22 crores for the quarter ended 30th June 2026, as considered in the Statement. The Statement also includes the Group's share of net loss after tax of INR 0.01 crores, and total comprehensive loss of INR 0.01 crores for the quarter ended 30th June 2026, in respect of an associate, based on their interim financial results which have not been reviewed by their auditor. According to the information and explanations given to us by the management, these interim financial results are not material to the Group. Our conclusion on the Statement is not modified in respect of this matter. Place: Chennai Date: August 12, 2026 48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India. For Brahmayya & Co.t Chartered Accountants Finn Registration No. 0005 I l S N. Sri Krishna Partner Membership No. 026575 UDIN: 2.602..b 5 ~LELF k.T~ 0 JI T : +91- 044 - 2813 1128 / 38 / 48 / 58 E: mail@brahmayya.com I www.brahmayya.com
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ANNEXURE – 5 S. No Particular Dr. Sridhar Ganesan Mr. D. Muralidharan 1 Reason for change viz. appointment, re - appointment, resignation, removal, death or otherwise Re-appointment of Dr. Sridhar Ganesan (DIN: 06819026) as the Managing Director of the Company Appointment of Mr. D. Muralidharan (DIN: 08301904) as the Whole -Time Director of the Company 2 Date of appointment/re- appointment/cessation (as applicable) & term of appointment/re- appointment; August 25, 2026 August 12, 2026 3 Brief profile Dr. Sridhar Ganesan has over 35 years of global leadership experience in the pharmaceutical industry, with expertise spanning profit centre management, global marketing, international business development, project planning and implementation, production, new product development, quality assurance and factory management. He has held leadership positions across various international assignments, with extensive experience in South Asia, the Middle East and Africa. As Managing Director of the Company, he provides strategic leadership in driving the Company’s growth and expanding its global footprint. Mr. D. Muralidharan has been serving as the Chief Financial Officer (CFO) of the Company since February 19, 2016. He is a seasoned finance professional with rich academic credentials, holding a bachelor’s degree in commerce (B. Com), Associate Membership of the Institute of Company Secretaries of India (ICSI), and Cost & Management Accountant qualification from Institute of Cost Accountants of India (ICMAI). He is also a member of the Risk Management Committee of the Company. 4 Disclosure of relationships between directors (in case of appointment of a director). NIL Nil
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5 Information required pursuant to BSE Circular no. LIST/COMP/14/2018-19 and the NSE Circular no. NSE/ CML/2018/24, both dated 20th June 2018 Dr. Sridhar Ganesan is not debarred from holding the office of director by virtue of any SEBI order or any other such authority. Mr. D. Muralidharan is not debarred from holding the office of director by virtue of any SEBI order or any other such authority.