Link Pharma Chem Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, demonstrating a strong recovery from previous year losses. The Board of Directors approved these results during their meeting held on February 14, 2026, marking a significant turnaround in the company's financial performance.

Quarterly Performance Shows Strong Recovery

The company's Q3FY26 performance reflects a remarkable improvement across key financial metrics. Link Pharma Chem reported a profit of ₹6.82 lakhs for the quarter ended December 31, 2025, compared to a loss of ₹66.71 lakhs in the corresponding quarter of the previous year.

Nine-Month Performance Demonstrates Sustained Growth

For the nine months ended December 31, 2025, Link Pharma Chem achieved a profit of ₹28.55 lakhs compared to a loss of ₹67.71 lakhs in the corresponding period of the previous year. Revenue from operations increased by 9.78% to ₹2,084.27 lakhs from ₹1,898.68 lakhs in the previous year.

Operational Efficiency and Cost Management

The company's improved performance can be attributed to better operational efficiency and cost management. Total expenses for Q3FY26 were ₹643.05 lakhs compared to ₹567.17 lakhs in Q3FY25. Key expense components included cost of materials consumed at ₹324.11 lakhs, employee benefits expense of ₹160.27 lakhs, and other expenses totaling ₹124.21 lakhs.

Corporate Governance and Compliance

The financial results were reviewed by statutory auditors CNK & Associates LLP and recommended by the Audit Committee before Board approval. The company operates under a single business segment of "Manufacture and Sale of Chemicals" and maintains its paid-up equity share capital at ₹444.06 lakhs with shares of face value ₹10 each.

Link Pharma Chem Limited's Q3FY26 results demonstrate the company's successful turnaround strategy, with sustained profitability and revenue growth indicating improved operational performance and market positioning in the chemicals manufacturing sector.

Link Pharma Chem Limited has informed the stock exchanges about receiving a GST demand order from tax authorities, disclosing significant financial implications under regulatory compliance requirements.

GST Demand Details

The Assistant Commissioner, Central GST & Central Excise, Vadodara has issued a demand order against the company for the financial year 2021-22. The order encompasses two primary components of tax demands and recoveries.

Nature of Violations

The tax authorities have identified specific contraventions in the company's GST compliance for the period 2021-22:

• Tax Declaration Mismatch: Discrepancy between tax liability declared in GSTR1 and tax paid through GSTR3B
• Excess ITC Claims: Excess Input Tax Credit availed on import of goods not reflected in GSTR-2A

Company Response and Impact

Link Pharma Chem received the demand order on January 27, 2026, and has made the disclosure in compliance with SEBI regulations. The company has assessed the financial impact as limited to the extent of the demand, penalty, and interest imposed, stating there is no material impact on its operations.

The pharmaceutical company has indicated its intention to file an appeal with the appropriate authority to contest the demand order. This legal recourse suggests the company disputes the findings of the tax authorities.

Regulatory Compliance

The disclosure was made under Regulation 30 read with Part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Managing Director Rishikesh Thakur signed the communication to BSE Limited, ensuring transparency with stakeholders regarding the regulatory development.

Link Pharma Chem Limited operates from its registered office in GIDC, Nandesari, Vadodara, Gujarat, and is engaged in pharmaceutical and chemical manufacturing activities.