Sai Life Sciences Q2 FY27 consolidated revenue Rs 658.58 cr, PAT Rs 98.32 cr

What the numbers show

• Net margin was 14.93% of revenue, down 66 bps from 15.60%.
• Revenue rose 22.5% while total expenses rose 20.5%.

• Basis: Consolidated statement of unaudited financial results for the quarter ended 30 September 2026 (Q2 FY27), as per the statement of financial results on page 13.

• Comparative quarter: Quarter ended 30 September 2025 from the same consolidated statement of financial results.

Key P&L figures (Consolidated, Rs in million)

• Revenue from operations: Rs 658.58 cr (Q2 FY27) vs Rs 537.47 cr (Q2 FY26)
• Other income: Rs 3.97 cr vs Rs 15.32 cr
• Total income (I + II): Rs 662.55 cr vs Rs 552.80 cr
• Cost of material, chemicals & reagents consumed: Rs 170.07 cr vs Rs 145.18 cr
• Changes in inventories of work-in-progress: Rs 4.62 cr vs Rs (5.06) cr
• Employee benefits expense: Rs 198.06 cr vs Rs 162.79 cr
• Finance costs: Rs 10.94 cr vs Rs 9.35 cr
• Depreciation and amortisation expense: Rs 48.13 cr vs Rs 39.75 cr
• Other expenses: Rs 99.45 cr vs Rs 88.73 cr
• Total expenses (IV): Rs 531.27 cr vs Rs 440.74 cr
• Profit before exceptional items and tax (V): Rs 131.28 cr vs Rs 112.05 cr
• Exceptional items (VI): Rs - vs Rs -
• Profit before tax (VII): Rs 131.28 cr vs Rs 112.05 cr
• Current tax: Rs 26.53 cr vs Rs 29.65 cr
• Deferred tax: Rs 6.43 cr vs Rs (1.45) cr
• Total tax expense (VIII): Rs 32.96 cr vs Rs 28.21 cr
• Profit for the period / year (IX): Rs 98.32 cr vs Rs 83.84 cr
• Earnings per equity share – Basic: Rs 4.63 vs Rs 4.01
• Earnings per equity share – Diluted: Rs 4.58 vs Rs 3.93

From the consolidated statement of financial results, revenue from operations for the quarter ended 30 September 2026 increased to Rs 658.58 cr from Rs 537.47 cr in the corresponding quarter of the previous year. Total income (including other income) rose to Rs 662.55 cr from Rs 552.80 cr.

On the cost side, total expenses moved up to Rs 531.27 cr in Q2 FY27 from Rs 440.74 cr in Q2 FY26. Within this, employee benefits expense increased to Rs 198.06 cr from Rs 162.79 cr, cost of material, chemicals & reagents consumed rose to Rs 170.07 cr from Rs 145.18 cr, and depreciation and amortisation expense went up to Rs 48.13 cr from Rs 39.75 cr. Other expenses were Rs 99.45 cr compared with Rs 88.73 cr a year earlier.

Profit before tax for the quarter stood at Rs 131.28 cr, compared with Rs 112.05 cr in the same quarter last year, with no exceptional items reported in either period in the consolidated statement of financial results. After a total tax expense of Rs 32.96 cr (vs Rs 28.21 cr), profit for the period (profit after tax) was Rs 98.32 cr, up from Rs 83.84 cr in the corresponding quarter.

Basic earnings per equity share for the quarter were Rs 4.63 (vs Rs 4.01), and diluted earnings per share were Rs 4.58 (vs Rs 3.93), as disclosed in the consolidated statement of financial results.