Onesource Speciality Pharma Limited has disclosed a substantial acquisition of shares by its promoter group entity Tenshi Pharmaceuticals Private Limited on January 28, 2026. The acquisition represents a strategic increase in promoter holding through open market purchase, as disclosed under SEBI regulations.

Acquisition Details

Tenshi Pharmaceuticals Private Limited acquired 2,00,000 equity shares of Onesource Speciality Pharma Limited through open market purchase. The transaction details are presented below:

Shareholding Pattern Changes

The acquisition resulted in changes to the promoter group's overall shareholding in the company. The comparative shareholding position shows the impact of this transaction:

Promoter Group Structure

The disclosure identifies Tenshi Pharmaceuticals Private Limited as the acquirer, with several entities and individuals acting as persons acting in concert (PAC). The PAC group includes:

• Karuna Business Solutions LLP
• Pronomz Ventures LLP
• Arco Lab Private Limited
• Arun Kumar Pillai
• Vineetha Mohanakumar Pillai
• Padmakumar Karunakaran Pillai
• Sajitha Pillai
• Rajitha Gopalakrishnan
• Aditya Arun Kumar
• Hemalatha Pillai

Company Capital Structure

The company's equity share capital remained unchanged following this acquisition. The total equity share capital stands at 11,45,62,136 equity shares of Rs. 1 each, fully paid up. This acquisition represents an internal restructuring within the promoter group rather than any change to the overall capital structure.

Regulatory Compliance

The disclosure was made by Shridhara Kela, Director of Tenshi Pharmaceuticals Private Limited (DIN: 02592314), in compliance with Regulation 29(2) of the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The company is listed on both BSE Limited (Scrip Code: 544292) and National Stock Exchange of India Limited (Scrip Code: ONESOURCE).

OneSource Specialty Pharma Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing mixed performance amid operational challenges. The pharmaceutical contract development and manufacturing organization (CDMO) reported its Q3 FY26 results following board approval on January 23, 2026.

Consolidated Financial Performance

The company's consolidated operations reflected challenging market conditions during the quarter. Revenue from operations declined to ₹2,903.40 million in Q3 FY26 compared to ₹3,925.63 million in Q3 FY25.

For the nine-month period ended December 31, 2025, consolidated revenue from operations reached ₹9,933.73 million compared to ₹10,189.00 million in the corresponding period of FY25, indicating a decline of 2.51%.

Standalone Results Analysis

On a standalone basis, the company reported revenue from operations of ₹2,902.20 million for Q3 FY26, down from ₹3,367.49 million in Q3 FY25. The standalone net loss widened to ₹621.85 million compared to ₹730.23 million loss in the previous year's quarter.

Exceptional Items and Operational Costs

The company recorded exceptional items totaling ₹70.90 million during Q3 FY26, comprising employee one-time mutual separation settlement of ₹41.47 million and gratuity and compensated absences impact under new labor codes of ₹29.43 million. This compares to exceptional items of ₹1,005.23 million in Q3 FY25, which primarily included business combination and listing-related expenses.

Total consolidated expenses for the quarter amounted to ₹3,808.86 million, with significant components including:

• Employee benefits expenses: ₹641.92 million
• Depreciation and amortization: ₹696.37 million
• Finance costs: ₹382.31 million
• Other expenses: ₹1,144.60 million

Corporate Developments

The company has entered into a Composite Scheme of Arrangement and Amalgamation involving multiple entities including Brooks Steriscience Limited, Steriscience Pte Limited, and Strides Pharma Services Private Limited. The scheme, approved by the Board of Directors on September 26, 2025, is currently awaiting regulatory approvals.

Additionally, on December 22, 2025, the company approved an amalgamation of its wholly-owned subsidiaries Stelis Pte. Ltd. and OneSource Specialty Pte. Ltd. under Singapore's Companies Act. The amalgamation received regulatory approval on January 14, 2026, and became effective from January 1, 2026.

Segment Performance

The company operates primarily in the CDMO segment, which reported revenue of ₹2,903.40 million for Q3 FY26 compared to ₹3,925.63 million in Q3 FY25. The segment recorded a loss before tax of ₹930.11 million during the quarter, compared to a loss of ₹665.02 million in the corresponding previous quarter.