Astal Laboratories Limited has submitted its unaudited financial results for the third quarter of FY26, covering the period ended December 31, 2025. The results were approved by the Board of Directors at their meeting held on February 14, 2026, and submitted to BSE Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company's financial performance for Q3 FY26 demonstrates its operational metrics across key parameters. The results provide a comprehensive view of the company's revenue streams and profitability during the quarter.

Expense Breakdown

The company's expense structure for Q3 FY26 includes various operational components that contribute to the overall cost base.

Tax Provisions and Earnings

The company's tax provisions for the quarter included current tax of ₹81.09 lakhs and deferred tax credit of ₹13.72 lakhs. The earnings per share for Q3 FY26 stood at ₹2.189 (basic) and ₹1.738 (diluted), calculated on the paid-up equity share capital of ₹1,078.55 lakhs consisting of shares of ₹10 each.

Business Operations and Compliance

Astal Laboratories Limited operates in a single business segment focused on manufacturing and trading of active pharmaceutical ingredients (bulk drugs). The company, formerly known as Macro International Limited, changed its name due to a change in business activity. The financial results have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under Section 133 of the Companies Act, 2013.

Audit and Regulatory Compliance

The unaudited financial results were reviewed by Sathuluri & Co, Chartered Accountants, who provided a limited review report. The auditors confirmed that nothing came to their attention that would cause them to believe the financial results were not prepared in accordance with applicable accounting standards. The Board meeting commenced at 5:00 PM and concluded at 5:30 PM on February 14, 2026, with Company Secretary Mahendra Kumar overseeing the compliance procedures.

Astal Laboratories Limited has announced a substantial equity investment through the allotment of 29,56,666 shares to non-promoter investors under a preferential allotment arrangement. The transaction, completed on January 14, 2026, represents a significant capital infusion for the pharmaceutical company.

Share Allotment Details

The preferential allotment was made to two non-promoter investors through a share swap mechanism. The distribution of shares and their impact on shareholding is detailed below:

Both investors previously held zero shares in the company, making this their initial investment in Astal Laboratories. The allotment was made pursuant to SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Capital Structure Transformation

The preferential allotment has significantly altered the company's capital structure. The equity share capital witnessed substantial growth following this transaction:

The transaction represents an investment of approximately ₹29.57 crores based on the face value of ₹10 per share, demonstrating significant investor confidence in the company's prospects.

Regulatory Compliance

Astal Laboratories has fulfilled all regulatory requirements under SEBI regulations. The company submitted the necessary disclosures to BSE Limited on January 19, 2026, through Company Secretary Mahendra Kumar. The disclosure was made in the prescribed format under Regulation 29(1) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

The share swap arrangement facilitated this preferential allotment, indicating a strategic transaction rather than a cash-based investment. This method of capital raising suggests potential synergies or strategic partnerships between the parties involved.

Company Profile

Astal Laboratories Limited, formerly known as Macro International Limited, operates from its registered office in Noida, Uttar Pradesh, with corporate offices in Telangana. The company trades on BSE Limited under scrip code 512600 with the security ID ASTALLTD. The pharmaceutical company has been incorporated since 1993 and maintains its focus on laboratory and pharmaceutical operations.