Supriya Lifescience Q2 FY27 standalone revenue Rs 206.30 cr; PAT falls to Rs 29.25 cr

What the numbers show

• Net margin was 14.18% of revenue, against 25.24% a year earlier.
• Total expenses rose 27.2% while revenue rose 3.2%.
• Cost of materials accounted for Rs 31.78 cr of the Rs 36.57 cr rise in total expenses (86%).
• Cost of materials took 44.8% of revenue, against 30.4% a year earlier.

• Revenue from operations (quarter ended 30-09-2026): Rs 206.30 cr vs Rs 199.83 cr in the quarter ended 30-09-2025, as per the statement of standalone unaudited financial results.

• Other income: Rs 2.29 cr vs Rs 2.72 cr.

• Total income: Rs 208.59 cr vs Rs 202.56 cr.

• Cost of materials consumed: Rs 92.46 cr vs Rs 60.68 cr.

• Changes in inventories of finished goods, work in progress & stock in trade: Rs (21.40) cr vs Rs (4.95) cr.

• Employee benefit expenses: Rs 26.14 cr vs Rs 24.48 cr.

• Finance cost: Rs 0.457 cr vs Rs 0.415 cr.

• Depreciation & amortisation expense: Rs 9.46 cr vs Rs 6.64 cr.

• Other expenditure: Rs 63.69 cr vs Rs 46.98 cr.

• Total expenses: Rs 170.81 cr vs Rs 134.24 cr.

• Profit/(loss) before exceptional items & tax: Rs 37.78 cr vs Rs 68.32 cr.

• Exceptional items: not reported for the quarter ended 30-09-2026; prior-year quarter shows no separate amount in this line in the statement of financial results.

• Profit/(loss) before tax: Rs 37.78 cr vs Rs 68.32 cr.

• Current tax: Rs 6.39 cr vs Rs 15.16 cr.

• Deferred tax: Rs 2.14 cr vs Rs 2.73 cr.

• Profit/(loss) for the period from continuing operations: Rs 29.25 cr vs Rs 50.43 cr.

• Profit/(loss) for the period: Rs 29.25 cr vs Rs 50.43 cr.

• Total other comprehensive income (loss): Rs (1.02) cr vs Rs 0.034 cr.

• Total comprehensive income for the period: Rs 28.22 cr vs Rs 50.46 cr.

• Paid-up equity share capital (face value Rs 2 each): Rs 16.10 cr vs Rs 16.10 cr.

• Earnings per equity share – Basic: Rs 3.63 vs Rs 6.27.

• Earnings per equity share – Diluted: Rs 3.63 vs Rs 6.27.

For Q2 FY27 (quarter ended 30-09-2026), Supriya Lifescience’s standalone revenue from operations in the statement of financial results edged up to Rs 206.30 cr from Rs 199.83 cr in the corresponding quarter ended 30-09-2025. Total income similarly moved to Rs 208.59 cr from Rs 202.56 cr.

On the cost side, cost of materials consumed rose to Rs 92.46 cr from Rs 60.68 cr, while the line for changes in inventories of finished goods, work in progress & stock in trade was Rs (21.40) cr compared with Rs (4.95) cr a year earlier. Employee benefit expenses increased to Rs 26.14 cr from Rs 24.48 cr, depreciation & amortisation expense to Rs 9.46 cr from Rs 6.64 cr, and other expenditure to Rs 63.69 cr from Rs 46.98 cr. Total expenses therefore rose to Rs 170.81 cr from Rs 134.24 cr.

Profit before tax for the quarter, as reported in the statement of standalone unaudited financial results, was Rs 37.78 cr versus Rs 68.32 cr in the same quarter of the previous year. After current tax of Rs 6.39 cr (vs Rs 15.16 cr) and deferred tax of Rs 2.14 cr (vs Rs 2.73 cr), profit for the period from continuing operations and overall profit for the period stood at Rs 29.25 cr, down from Rs 50.43 cr a year earlier. Total comprehensive income for the period was Rs 28.22 cr compared with Rs 50.46 cr. Basic and diluted earnings per share for the quarter were both Rs 3.63, versus Rs 6.27 in the corresponding prior-year quarter.