Astal Laboratories Limited has filed its quarterly Statement of Deviation and Variation with BSE Limited for the quarter ended 31st December 2025, as required under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The statement was reviewed and approved by the company's Audit Committee and Board of Directors in their meeting held on 14th February 2026.

Fund Raising Details

The company, formerly known as Macro International Limited, raised funds through preferential allotment during the current financial year. The fund raising exercise was completed on 12th August 2025, generating proceeds of Rs. 281.98 lakhs for the company.

Fund Utilization Status

According to the regulatory filing, the company has utilized Rs. 218.10 lakhs out of the total Rs. 281.98 lakhs raised. The funds were deployed for their originally stated objectives without any deviation from the approved purposes.

The original object for fund raising was to meet the long-term funding requirements of the company for capital expenditure, working capital, and general corporate purposes. The company confirmed that there has been no modification to these original objectives.

Regulatory Compliance

The statement confirms that there is no deviation or variation in the use of funds raised from their originally disclosed purposes. Both the Audit Committee and the company's auditors have provided "No Comments" on the fund utilization, indicating compliance with the stated objectives.

The filing was signed by Mahendra Kumar, Company Secretary and Compliance Officer (Membership No. A71224), and submitted from the company's corporate office in Hyderabad. The company operates under CIN L74120UP1993PLC015605 and is listed on BSE with scrip code 512600.

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.