Samrat Pharmachem Limited has announced its standalone unaudited financial results for the quarter and nine months ended December 31, 2025, revealing a significant shift from profitability to losses compared to the previous year. The pharmaceutical chemicals manufacturer's performance reflects challenging market conditions during the reporting period.

Financial Performance Overview

The company's financial results show a marked deterioration in profitability metrics across both quarterly and nine-month periods. The most striking change is the transition from substantial profits in the previous year to significant losses in the current reporting period.

Nine-Month Performance Analysis

The nine-month results further highlight the company's challenging operational environment. While total income from operations showed marginal growth, the bottom line performance deteriorated significantly.

Quarterly Revenue Trends

The company's revenue performance showed mixed trends across quarters. Total income from operations in Q3 FY26 stood at Rs 6,382.71 lakhs, representing a marginal increase of 0.25% compared to Rs 6,366.53 lakhs in Q3 FY25. However, this was lower than the previous quarter (Q2 FY26) which recorded Rs 7,891.84 lakhs.

Tax Position and Capital Structure

Despite reporting losses, the company recorded a tax expense of Rs 16.80 lakhs for the nine-month period, compared to Rs 273.82 lakhs in the corresponding previous period. The paid-up equity share capital remained unchanged at Rs 308.97 lakhs with a face value of Rs 10 each share.

Regulatory Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 13, 2026, at the company's corporate office. The results have been published in compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, appearing in both English and Gujarati newspapers.

The company operates in pharmaceutical chemicals manufacturing, which constitutes a single business segment. The figures for previous periods have been regrouped where necessary to conform to the current period's classification standards.

Samrat Pharmachem Limited , a pharmaceutical chemicals manufacturer, has released its financial results for the second quarter of fiscal year 2026, ending September 30, 2025. The company reported a mixed performance, with revenue growth accompanied by a net loss.

Financial Highlights

Note: All financial figures are in Rs. lakhs, except for EPS

Revenue Growth Amidst Challenges

Samrat Pharmachem demonstrated resilience in its top-line performance, with revenue increasing to Rs. 7,887.03 lakhs in Q2 FY26, up from Rs. 7,172.22 lakhs in the same quarter of the previous year. This represents a year-on-year growth of approximately 10.0%, indicating the company's ability to expand its sales despite challenging market conditions.

Profitability Concerns

Despite the revenue growth, the company reported a net loss of Rs. 58.73 lakhs for the quarter. This marks a shift from the previous year, although the comparative profit figure for Q2 FY25 was not provided in the available data.

Half-Year Performance

The company's financial struggles appear to have extended throughout the first half of FY26. For the six-month period ended September 30, 2025, Samrat Pharmachem reported a widened loss of Rs. 81.62 lakhs, compared to a profit of Rs. 472.66 lakhs in the corresponding period of the previous year. This represents a substantial decline in profitability.

Earnings Per Share

The earnings per share (EPS) for the half-year stood at negative Rs. 2.64, reflecting the impact of the losses on shareholder value. The company did not provide a comparative EPS figure for the previous year in the released data.

Management Commentary

The Board of Directors approved these unaudited standalone financial results at a meeting held on November 14, 2025. The meeting, which commenced at 14:00 hours and concluded at 20:30 hours, also involved a review by the Audit Committee.

Business Segment

Samrat Pharmachem continues to operate in a single business segment, focusing on the manufacture of pharmaceutical chemicals. This specialization may provide the company with a focused approach to its operations, but it also exposes it to sector-specific risks and market fluctuations.

Looking Ahead

As Samrat Pharmachem navigates through these challenging times, investors and stakeholders will be keenly watching for signs of a turnaround in profitability. The company's ability to sustain and capitalize on its revenue growth while addressing the factors contributing to its current losses will be crucial for its future performance.

The pharmaceutical chemicals sector remains dynamic, influenced by various factors including regulatory changes, raw material costs, and global demand for pharmaceutical products. Samrat Pharmachem's performance in the coming quarters will be instrumental in determining its trajectory in this competitive landscape.