Ind-Swift Laboratories Ltd has amended its internal code governing fair disclosure and insider trading to align with regulatory requirements. The Board of Directors approved the amendment to the ‘Code of Fair Disclosure, Internal Procedures and Conduct for Regulating, Monitoring and Reporting of Trading by Designated Persons and Immediate Relatives of Designated Persons, and Legitimate Purpose Policy’ via a circular resolution passed on June 22, 2026.

The revised code is enacted pursuant to the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015. It establishes internal procedures for the preservation of Unpublished Price Sensitive Information (UPSI) and regulates trading by designated persons, including promoters, directors, and functional employees. The policy mandates pre-clearance for trades, defines trading windows, and sets forth disclosure requirements for transactions exceeding ₹1,000,000 in a quarter.

Key Provisions of the Amended Code

The updated framework designates the Company Secretary or a financially literate senior officer as the Compliance Officer, responsible for monitoring adherence to the rules and implementing the code under the Board's supervision. It defines UPSI as information not generally available that could materially affect securities prices, covering financial results, dividends, capital structure changes, and key management personnel changes.

Trading Restrictions and Disclosures

Designated persons and insiders are prohibited from trading while in possession of UPSI. The code specifies that the trading window shall be closed during critical periods such as financial result declarations and dividend announcements. It also mandates that designated persons execute trades within seven trading days of receiving pre-clearance and report details to the Compliance Officer within two trading days of execution.

The company has ensured that the amended code is hosted on its website and has intimated the stock exchanges regarding the approval. The changes reinforce the company's commitment to preventing insider trading and ensuring uniform dissemination of price-sensitive information.

Ind-Swift Laboratories Ltd. has reported its consolidated financial results for the fourth quarter and financial year ended March 31, 2026. The company posted a revenue of ₹1.7 billion for the quarter, a year-on-year increase from ₹1.4 billion. Consolidated net profit stood at ₹151.1 million for the quarter ended March 31, 2026, compared to ₹2.22 billion in the prior-year period, which included an exceptional item of ₹2.16 billion.

Q4 Financial Highlights

The board of directors approved the audited financial results for the quarter and financial year ended March 31, 2026, at a meeting held on May 28, 2026. The company reported an EBITDA gain of ₹206 million for the quarter, a significant turnaround from a loss of ₹44 million in the same period last year, with an EBITDA margin of 12.12%. Profit before tax for the quarter was ₹171 million, compared to ₹146 million in the corresponding prior-year period.

The following table summarises the key consolidated financial metrics for the quarter:

*Prior-year net profit included an exceptional item of ₹2.16 billion.

Operational and Regulatory Updates

The statutory auditors, M/s. Rattan Kaur & Associates, issued an unmodified opinion on the standalone and consolidated financial results. The board also re-appointed M/s. V. Kumar & Associates, Cost Accountants, as the cost auditors for the financial year 2026-27. The company noted that the amalgamation of Ind Swift Limited with the company became effective from August 8, 2025, and the financial results reflect the combined entity post-amalgamation.

Ind-Swift Laboratories is a pharmaceutical entity with manufacturing facilities located in Punjab and Jammu & Kashmir, with its registered office situated in Chandigarh.

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE915B01019/0caa51a7-79d3-4bc3-b39e-79445884f4f1.pdf