Ishita Drugs & Industries Limited reported a net profit of ₹77.85 lakh for the financial year ended March 31, 2026, a decrease from ₹86.81 lakh in the previous year. The company's board approved the audited financial results for the quarter and year ended March 31, 2026, during a meeting held on May 30, 2026. Revenue from operations for the year stood at ₹1466.02 lakh, compared to ₹1499.73 lakh in FY25. For the quarter ended March 31, 2026, the company recorded a net profit of ₹17.74 lakh on revenue of ₹305.54 lakh.

Financial Performance

The total income for FY26 was ₹1513.34 lakh, lower than ₹1533.30 lakh in the previous year. Total expenses for the year were ₹1405.34 lakh, a reduction from ₹1417.78 lakh in FY25. The company reported a basic earnings per share (EPS) of ₹2.60 for FY26, down from ₹2.90 in the preceding year. For the quarter ended March 31, 2026, the EPS was ₹0.59.

Balance Sheet Highlights

The company's total assets as of March 31, 2026, were ₹1260.37 lakh, a decrease from ₹1629.59 lakh in the previous year. Total equity stood at ₹1156.81 lakh, up from ₹1078.96 lakh. Current assets decreased to ₹954.22 lakh from ₹1498.35 lakh, while current liabilities reduced significantly to ₹98.85 lakh from ₹540.48 lakh.

Cash Flow Statement

Net cash generated from operating activities for FY26 was ₹391.93 lakh, a positive shift from the negative ₹363.71 lakh reported in the previous year. However, the company saw a net decrease in cash and cash equivalents of ₹212.98 lakh, bringing the closing balance to ₹270.40 lakh.

Auditor's Report

Jaymin Shah & Associates, Chartered Accountants, issued an unmodified opinion on the standalone financial results. The report confirms that the results give a true and fair view of the company's financial position in conformity with Indian accounting standards. The trading window for designated persons remains closed until 48 hours after the announcement of these results.

Ishita Drugs & Industries Ltd has notified BSE Limited that SEBI Regulation 32(1) regarding statement of deviation from proceeds is not applicable to the company for the financial year ended 31st March, 2026. The pharmaceutical company confirmed it did not undertake any fund raising activities during this period.

Regulatory Compliance Communication

In a formal communication dated 13th April, 2026, Ishita Drugs & Industries Ltd addressed the Department of Corporate Services at BSE Limited regarding the non-applicability of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company specifically referenced Regulation 32(1), which mandates submission of statements regarding deviation or variation from proceeds of various fund raising mechanisms.

Fund Raising Activities Status

The company explicitly stated that it has not raised any funds through the following mechanisms during FY26:

• Public issue
• Rights issue
• Preferential issue
• Qualified Institutional Placement (QIP)

Due to the absence of any such fund raising activities, the company confirmed that the statement of deviation or variation is not being provided as the regulation is not applicable.

Corporate Authorization

The communication was digitally signed and authorized by Jagdish Agrawal, Managing Director of Ishita Drugs & Industries Ltd, bearing DIN 01031687. The document was submitted to BSE Limited for their records and acknowledgment.

This regulatory filing demonstrates the company's commitment to maintaining transparency and compliance with SEBI listing obligations, even when specific regulations are not applicable to their operations during the reporting period.