Dishman Carbogen Amcis' Q2 FY 2025-26 Quarterly Results

Result Summary

• Dishman Carbogen Amcis Ltd reported a 9.8% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 17.0%.
• Its expenses for the quarter were down by 8.9% QoQ and 16.0% YoY.
• The net profit increased 178.8% QoQ and increased 97.2% YoY.
• The earnings per share (EPS) of Dishman Carbogen Amcis Ltd stood at 4.16 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

Dishman Carbogen Amcis Ltd is a prominent player in the pharmaceutical industry, primarily engaged in the manufacturing and development of active pharmaceutical ingredients (APIs) and intermediates. The company operates on a global scale, providing a range of services from contract research and development to commercial manufacturing for the pharmaceutical sector. Known for its expertise in high-potency compounds and the capability to handle complex chemical processes, Dishman Carbogen Amcis Ltd serves a diverse set of clients, including major pharmaceutical companies. Recent major developments are not available as of the data provided up to October 2023.

Revenue

In Q2FY26, Dishman Carbogen Amcis Ltd reported a total income of ₹660.76 crores. This represents a decrease from the previous quarter (Q1FY26), where the total income stood at ₹732.80 crores, marking a quarter-over-quarter (QoQ) decline of 9.8%. On a year-over-year (YoY) basis, the total income also decreased significantly by 17.0%, compared to ₹795.69 crores in Q2FY25. These figures indicate a decline in revenue generation over both the short and long term, as measured by the respective quarters.

Profitability

For Q2FY26, Dishman Carbogen Amcis Ltd recorded a Profit Before Tax of ₹30.54 crores, showing a QoQ decrease of 21.0% from ₹38.67 crores in Q1FY26. There was also a YoY decline of 27.5% from ₹42.12 crores in Q2FY25. Despite these declines, the Profit After Tax was ₹65.27 crores for Q2FY26, which is a significant increase both QoQ and YoY—up by 178.8% from ₹23.41 crores in Q1FY26 and 97.2% from ₹33.09 crores in Q2FY25, respectively. This sharp rise in Profit After Tax is notable, considering the decrease in Profit Before Tax. The Earnings Per Share (EPS) for Q2FY26 was ₹4.16, reflecting similar increases of 179.2% QoQ and 97.2% YoY.

Operating Metrics

In examining the operating metrics, the total expenses for Q2FY26 were reported at ₹630.22 crores, a decrease from ₹691.48 crores in the previous quarter (Q1FY26), which corresponds to an 8.9% reduction QoQ. When compared to the same quarter of the previous year (Q2FY25), where expenses were ₹750.61 crores, there is a YoY decrease of 16.0%. The tax entry for Q2FY26 was notably at -₹34.73 crores, a significant change from a tax expense of ₹15.26 crores in Q1FY26 and ₹9.03 crores in Q2FY25. The negative tax entry for the current quarter indicates a reversal of tax expenses, which aligns with the substantial increase in Profit After Tax. These financial data points illustrate an operational environment where significant variations in tax treatment have impacted overall profitability.