CAPLIN POINT Laboratories

Caplin Point Laboratories Limited
Regd. office: Ashvich Tower, 3rd Floor,
No.3, Developed Plots Industrial Estate, Penangudi, Chennai – 600096.
Phone: +91 44 24968000 / +91 80127 72888 / +91 44 71148000
E-mail: [email protected] / Website: www.caplinpoint.net
CIN: L24231TN1990PLC019053

May 14, 2026

BSE Limited
Department of Corporate Relationship
1st Floor, New Trade Ring, Rotunda Building
Phiroze Jeejeebhoy Towers
Dalal Street, Mumbai- 400001
Scrip Code: 524742

National Stock Exchange of India Ltd
Department of Corporate Services
Exchange Plaza, 5th Floor,
C-1, Block G, Bandra Kurla Complex,
Bandra (E), Mumbai – 400 051
Scrip Code: CAPLIPOINT.

Dear Sir/Madam,

Sub: Outcome of Board Meeting

Further to our intimation dated May 07, 2026, we wish to inform you that the Board of Directors, at its meeting held today, has, inter-alia, approved the following:

Declared an Interim Dividend of INR. 4.00 (200 %) per equity share of face value of INR. 2 each for the financial year ended March 31, 2026.
Fixed May 30, 2026, as Record Date for determining the eligibility of the Shareholders for the purpose of Interim Dividend.
Approved the Audited standalone and consolidated financial results (including segment reporting for the consolidated results) of the Company for the year ended March 31, 2026, along with Auditors Report (Annexure-1). We also enclose a Press Release issued by the Company (Annexure-2) and an investor presentation in this regard (Annexure-3).
Approved amendments to Code of Practices and Procedure for Fair Disclosure of Unpublished Price Sensitive Information. The aforesaid code has been made available on the website of the Company at https://www.caplinpoint.net/index.php/corporate-governance/

We are also enclosing the information w.r.t. Large Corporate as Annexure -4.

We hereby confirm and declare that the Statutory Auditors of the Company i.e., M/s Brahmayya & Co, Chartered Accountants, have issued the audit report on Standalone and Consolidated Financial Statements of the Company for the year ended March 31, 2026, with unmodified opinion.

The meeting commenced at 11.10 A.M and concluded at 1.10 P.M.

Kindly take the same on your records.

Sincerely Yours

For Caplin Point Laboratories Limited

VENKATRAM
GANAPATHISUBRAMANIAN

Digitally signed by VENKATRAM
GANAPATHISUBRAMANIAN
Date: 2026.05.14 13:10:54 +05'30'

Venkatram G
General Counsel & Company Secretary
Membership No. A23989
Encl: A/a

Brahmayya&co.
Chartered Accountants

Independent Auditor's Report on Audited Consolidated Quarterly and Annual Financial Results of Caplin Point Laboratories Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To,

The Board of Directors
Caplin Point Laboratories Limited

Report on the Audit of the Consolidated Financial Results

Opinion

We have audited the accompanying consolidated financial results of Caplin Point Laboratories Limited (hereinafter referred to as the “Holding Company”), its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”), its associate, for the quarter and year ended 31st March, 2026 (“the Statement”), attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of reports of other auditors on separate audited financial statements and management accounts of the subsidiaries, and its associate, the Consolidated Financial Results for the quarter and year ended 31st March, 2026:

i. includes the annual financial results of the following entities:

Subsidiary Companies

Name of the Entity	Relationship
Caplin Steriles Limited, India	Subsidiary
Argus Salud Pharma LLP, India	Subsidiary
Caplin One Labs Limited, India
(Formerly known as Caplin Onco Limited)	Wholly owned subsidiary
Caplin Point Far East Limited, Hong Kong	Wholly owned subsidiary
Caplin Point (S) Pte. Ltd, Singapore	Wholly owned subsidiary

Step Down Subsidiaries (Subsidiaries of Caplin Point Far East Limited, Hong Kong)

Name of the Entity	Relationship
Caplin Point EL Salvador, S.A. DE C.V., El Salvador	Step Down Subsidiary
Nuevos Eticos Neo Ethicals S.A, Guatemala	Step Down Subsidiary
Neoethicals CIA.LTDA, Ecuador	Step Down Subsidiary
Drogueria Saimed de Honduras S.A., Honduras	Step Down Subsidiary
Neo Ethicals S.A, Nicaragua	Step Down Subsidiary
Caplin Point Laboratories Colombia SAS, Colombia	Step Down Subsidiary
Neoethicals Chile SpA, Chile	Step Down Subsidiary
Triwin Pharma S.A DE C.V Mexico, Mexico	Step Down Subsidiary

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India.
T:+91-044-2813 1128/38/48/58
E:[email protected] | www.brahmayya.com

Brahmayya &co.
Chartered Accountants

Step Down Subsidiary (Subsidiary of Caplin Steriles Limited, India)

Name of the Entity	Relationship
Caplin Steriles USA Inc., USA	Step Down Subsidiary

Associate Company of Caplin Steriles Limited

Name of the Entity	Relationship
Sunsole Solar Private Limited	Associate

ii. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations, as amended in this regard; and

iii. give a true and fair view in conformity with the applicable Indian Accounting Standards (“Ind AS”) and other accounting principles generally accepted in India of the consolidated net profit and consolidated other comprehensive income and other financial information of the Group for the quarter and year ended 31st March, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section of our report.

We are independent of the Group and its associate in accordance with the Code of Ethics issued by Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Statement under the provisions of the Act and rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics.

We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in “Other Matters” paragraph below, is sufficient and appropriate to provide a basis for our opinion.

Management’s Responsibilities for the Consolidated Financial Results

The Statement has been prepared on the basis of the consolidated annual financial statements. The Holding Company’s Board of Directors are responsible for the preparation and presentation of the Statement that give a true and fair view of the net profit and other comprehensive income and other financial information of the Group including its associate in accordance with the recognition and measurement principals laid down in Ind AS prescribed under section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations.

The respective Board of Directors of the companies included in the Group and of its associate are responsible for maintenance of adequate accounting records in accordance with provisions of the Act for safeguarding of the assets of the Group and its associate and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India.
T: +91-044-2813 1128/38/48/58 E: [email protected] | www.brahmayya.com

Brahmayya &co.
Chartered Accountants

and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the Statement by the Directors of the Holding Company, as aforesaid.

In preparing the Statement, the respective Board of Directors of the companies included in the Group and of its associate are responsible for assessing the ability of the Group and of its associate to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group, or to cease operations or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group and of its associate are responsible for overseeing the financial reporting process of the Group and of its associate.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Group and its associate has adequate internal financial controls with reference to statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
Conclude on the appropriateness of the Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group and its associate to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group and its associate to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the Statement including the disclosures, and whether the Statement represent the underlying transactions and events in a manner that achieves fair presentation.

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India.
T:+91-044-2813 1128/38/48/58
E:[email protected] | www.brahmayya.com

Brahmayya &co.
Chartered Accountants

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.
Obtain sufficient appropriate audit evidence regarding the financial results of the entities within the Group and its associate to express an opinion on the Statement. We are responsible for the direction, supervision and performance of the audit of the financial results of the Holding Company of which we are the independent auditors. For the other entities included in the Statement, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

The Statement includes audited financial statement of five subsidiaries and eight step down subsidiaries whose financial statements reflect Group’s share of total assets of INR 3,463.44 Crores as at 31st March, 2026, Group’s share of total revenues of INR 605.12 Crores and INR 2,038.02 Crores and Group’s share of total net profit after tax of INR 86.96 Crores and INR 302.97 Crores, and Group’s share of total comprehensive income of INR 168.05 Crores and INR 446.79 Crores for the quarter and year ended on that date, respectively and cash flows (net) of INR 44.75 Crores for the year ended 31st March, 2026 as considered in the Statement, and the financial statement also includes Group’s share of net profit after tax and other comprehensive income of INR 0.003 Crores and INR 0.04 Crores for the quarter and year ended on that date in respect of one associate which have been audited by their respective independent auditors. The independent auditors’ reports on financial statements of these entities have been furnished to us by the Management, and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the reports of the such auditors and the procedures performed by us as stated in section Basis of Opinion above.

The Statement includes the unaudited financial statement of one step down subsidiary, whose financial statements reflect Group’s share of total assets of INR 28.33 Crores as at 31st March, 2026, Group’s share of total revenue of Nil and INR 0.05 Crores, Group’s share of net loss of INR 0.54 Crores and INR 3.33 Crores for the quarter and year ended on that date, respectively and cash flows (net) INR 4.81 Crores for the year ended 31st March, 2026 as considered in the statement. These unaudited financial statements have been furnished to us by the Board of Directors and our disclosures included in respect of one step down subsidiary is based solely on such unaudited financial statements. In our opinion and according to the information and explanations given to us by the Board of Directors, these financial statements are not material to the Group.

Our opinion on the Statement is not modified in respect of the above matter with respect to our reliance on the work done and the reports of other auditors and the financial results certified by the Board of Directors.

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India.
T:+91-044-2813 1128/38/48/58
E:[email protected] | www.brahmayya.com

Brahmayya & Co.
Chartered Accountants

The Statement includes the results for the quarter ended 31st March, 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For Brahmayya & Co.,
Chartered Accountants
Firm Registration No. 000511S

Place : Chennai
Date : May 14, 2026

N. Sri Krishna
Partner
Membership No. 026575
UDIN: 26026575J3aMKH2303

48, Masilamani Road, Balaji Nagar,
Royapettah, Chennai - 600 014. India.
T:+91-044-2813 1128/38/48/58
E:[email protected] | www.brahmayya.com

CAPLIN POINT LABORATORIES LIMITED
STATEMENT OF AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED MARCH 31, 2026
		Quarter Ended			Year Ended
	Particulars	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
		(1)	(2)	(3)	(4)	(5)
		(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)
		₹ in Crores
	Income:
I	Revenue from operations	600.16	542.77	502.45	2,187.19	1,937.47
II	Other income	28.36	33.68	25.74	115.54	96.43
III	Total Income (I+II)	628.52	576.45	528.19	2,302.73	2,033.90

IV	Expenses:
	a. Cost of materials consumed	102.11	89.24	73.06	357.20	297.32
	b. Purchase of traded goods	209.02	128.00	126.55	572.20	434.96
	c. Changes in inventories of finished goods, stock in trade and work in progress	(66.13)	(2.10)	1.59	(63.72)	38.56
	d. Employee benefits expense	52.62	52.02	48.16	199.15	184.63
	e. Finance costs	0.36	0.18	0.17	0.87	0.61
	f. Depreciation & Amortisation Expense	18.80	19.28	17.04	72.77	65.96
	g. Other Expenses	98.30	85.92	85.03	361.51	335.07
	Total Expenses	415.08	372.54	351.60	1,499.98	1,357.11

V	Profit before share of profit in Associate, Exceptional Items and tax (III-IV)	213.44	203.91	176.59	802.75	676.79
VI	Share of Profit/(Loss) in Associate	(0.00)	(0.02)	0.08	0.04	(0.01)
VII	Exceptional items	-	-	-	-	-
VIII	Profit Before Tax (V+VI+VII)	213.44	203.89	176.67	802.79	676.78
IX	Tax Expenses
	(1) Current Tax	41.02	35.64	29.27	146.29	125.33
	(2) Deferred Tax	(0.46)	2.39	2.12	6.77	10.36
	Total Tax Expenses	40.56	38.03	31.39	153.06	135.69
X	Net Profit for the period (VIII - IX)	172.88	165.86	145.28	649.73	541.09
XI	Other Comprehensive Income - Net of Tax
	A. Items that will not be re-classified to profit or loss
	i) Remeasurements of Defined Benefit Plan	(0.10)	(0.95)	(0.28)	0.29	0.14
	ii) Income tax relating to these items	0.03	0.24	0.07	(0.07)	(0.04)
	B. Items that will be re-classified to profit or loss
	i) Exchange difference in translating the financial statements of foreign operations	76.97	17.55	(1.54)	141.42	26.97
XII	Total Comprehensive Income For The Period (X + XI)	249.78	182.70	143.53	791.37	568.16
XIII	Profit attributable to:
	Owners of the Company	170.11	163.88	142.57	641.24	536.31
	Non-controlling interests	2.77	1.98	2.71	8.49	4.78
		172.88	165.86	145.28	649.73	541.09
XIV	Total Comprehensive Income For The Period attributable to
	Owners of the Company	247.01	180.72	140.82	782.88	563.38
	Non-controlling interests	2.77	1.98	2.71	8.49	4.78
		249.78	182.70	143.53	791.37	568.16
XV	Paid up Equity Share Capital (Face value of share of Rs 2/- each)	15.20	15.20	15.20	15.20	15.20
XVI	Other equity excluding Non-controlling interest				3,571.22	2,835.29
XVII	Earnings Per Share (EPS) of Face value Rs 2/- per Equity share*
	(a) Basic (in Rupees)	22.38	21.56	18.75	84.36	70.57
	(b) Diluted (in Rupees)	22.31	21.51	18.69	84.11	70.25
		*(Not Annualised)	*(Not Annualised)	*(Not Annualised)	*(Annualised)	*(Annualised)

See Accompanying notes to Financial Results

CHENNAI 600 096

| CAPLIN POINT LABORATORIES LIMITED
CONSOLIDATED BALANCE SHEET AS AT MARCH 31,2026
(All amounts mentioned are in ₹ Crores unless otherwise stated) | | |
| --- | --- | --- |
| Particulars | (Audited) | (Audited) |
| | As at March 31, 2026 | As at March 31, 2025 |
| ASSETS | | |
| (1) Non-Current Assets | | |
| (a) Property, Plant and Equipment | 547.49 | 530.32 |
| (b) Capital work-in-progress | 208.62 | 139.22 |
| (c) Intangible assets | 28.87 | 11.27 |
| (d) Right of Use Assets | 3.65 | 4.19 |
| (e) Intangible Assets under development | 24.96 | 4.28 |
| (f) Financial Assets | | |
| (i) Investments | 473.31 | 279.13 |
| (ii) Other Financial Assets | 28.40 | 22.20 |
| (g) Income tax assets (Net) | 11.30 | 13.09 |
| (h) Deferred Tax Assets | 7.97 | 5.24 |
| (i) Other Non-Current assets | 125.25 | 67.97 |
| Sub-total-Non current assets | 1,459.82 | 1,076.91 |
| (2) Current Assets | | |
| (a) Inventories | 428.86 | 336.10 |
| (b) Financial Assets | | |
| (i) Investments | 385.71 | 311.33 |
| (ii) Trade Receivables | 825.81 | 632.49 |
| (iii) Cash and Cash equivalents | 94.18 | 199.45 |
| (iv) Bank balances other than (iii) above | 526.86 | 391.96 |
| (v) Other Financial Assets | 74.17 | 57.37 |
| (c) Other Current Assets | 250.07 | 205.25 |
| Sub-total-Current assets | 2,585.66 | 2,133.95 |
| Total | 4,045.48 | 3,210.86 |
| EQUITY AND LIABILITIES | | |
| (1) Equity | | |
| Equity Share capital | 15.20 | 15.20 |
| Instruments entirely equity in nature | 74.58 | 74.58 |
| Other Equity | 3,496.64 | 2,760.71 |
| Equity attributable to shareholders of the company | 3,586.42 | 2,850.49 |
| Non controlling interest | 44.38 | 35.90 |
| Sub-total-Equity | 3,630.80 | 2,886.39 |
| (2) Liabilities | | |
| (A) Non-Current Liabilities | | |
| (a) Financial Liabilities | | |
| (i) Lease Liabilities | 2.06 | 2.91 |
| (b) Deferred Tax Liabilities | 12.60 | 3.01 |
| (c) Provisions | 1.00 | 1.74 |
| (d) Other non current liabilities | 13.08 | 10.82 |
| Sub-total-Non current liabilities | 28.74 | 18.48 |
| (B) Current Liabilities | | |
| (a) Financial Liabilities | | |
| (i) Borrowings | 0.57 | 0.55 |
| (ii) Trade Payables | | |
| (a) total outstanding dues of micro and small enterprises | 9.26 | 2.28 |
| (b) total outstanding dues other than (ii) (a) above | 286.77 | 215.30 |
| (iii) Lease Liabilities | 1.98 | 1.56 |
| (iv) Other financial Liabilities | 50.76 | 45.26 |
| (b) Provisions | 20.02 | 23.58 |
| (c) Other Current Liabilities | 16.58 | 17.46 |
| Sub-total-Current liabilities | 385.94 | 305.99 |
| Total | 4,045.48 | 3,210.86 |

BIRMAMAYA & CO. INC.
A DEPARTMENT OF CORRECTIONS
CHENNAI 600 096
FOLIO 10

| CAPLIN POINT LABORATORIES LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2026
(All amounts are in ₹ Crores unless otherwise stated) | | |
| --- | --- | --- |
| Particulars | (Audited) | (Audited) |
| | For the year ended Mar 31, 2026 | For the year ended Mar 31, 2025 |
| A. Cash Flow from Operating Activities | | |
| Profit before tax | 802.79 | 676.78 |
| Adjustments for: | | |
| Depreciation and Amortisation expense | 72.77 | 65.96 |
| Finance costs | 0.87 | 0.61 |
| Government grant | (2.38) | (2.10) |
| (Profit)/Loss on sale/disposal of property, plant and equipment | 4.18 | 3.76 |
| Employee Stock option Scheme Expense | (1.33) | 9.38 |
| Net Unrealised Foreign Exchange Fluctuation Loss (Gain) | (14.85) | (3.46) |
| Fair value (gain)/loss on financial instruments through profit or loss | (2.14) | (1.11) |
| Realised gain on Financial Assets | (5.51) | (3.90) |
| Share of Profit in Associate | (0.04) | 0.01 |
| Interest income | (77.64) | (63.64) |
| Operating Profit before Working Capital changes | 776.72 | 682.29 |
| Adjustments for: | | |
| (Increase) / Decrease in inventories | (92.76) | 26.94 |
| (Increase) / Decrease in Trade receivables | (178.71) | (87.75) |
| (Increase) / Decrease in Other Financial assets | (3.43) | (2.34) |
| (Increase) / Decrease in Other assets | (44.52) | (54.33) |
| Increase / (Decrease) in Trade payables, Other Liabilities & Provisions | 69.01 | (31.77) |
| Impact of Foreign currency translation | 141.42 | 26.97 |
| CASH GENERATED FROM OPERATIONS | 667.73 | 560.01 |
| Income tax Paid (Net) | (144.50) | (127.64) |
| Net Cash inflow / (outflow) from Operating activities (A) | 523.23 | 432.37 |
| B. Cash Flow from Investing Activities | | |
| Payment for Acquisition of subsidiaries (Net) | (0.05) | - |
| Sale / (Purchase) of investments | (266.38) | (213.76) |
| Investment / (Redemption) in Bank Deposits & Inter corporate Debenture | (1.85) | (7.15) |
| (Increase) / Decrease in Other Bank Balances | (134.89) | 22.08 |
| Sale / (Purchase) of property, plant and equipment (Including CWIP) | (248.13) | (191.52) |
| Interest received | 62.40 | 51.72 |
| Realised gain on Financial Assets | 5.51 | 3.90 |
| Increase / (Decrease) in Other Financial Assets | 1.10 | - |
| Net Cash inflow / (outflow) from Investing activities (B) | (582.29) | (334.73) |
| C. Cash Flow from Financing Activities | | |
| Proceeds from exercise of employee stock options | - | 0.01 |
| Increase / (Decrease) in Long and Short term Borrowings | 0.02 | 0.27 |
| Interest paid (Including interest on Lease liability) | (0.87) | (0.61) |
| Dividend paid | (45.61) | (37.99) |
| Net Cash inflow / (outflow) from Financing activities (C) | (46.46) | (38.32) |
| Net increase / (decrease) in cash and cash equivalents during the period (D=A+B+C) | (105.52) | 59.32 |
| Cash and Cash Equivalents as at the beginning of the period (E) | 199.45 | 138.70 |
| Effect of exchange rate changes on cash and cash equivalents (F) | 0.25 | 1.43 |
| Cash and Cash Equivalents as at the end of the period (G=D+E+F) | 94.18 | 199.45 |
| Less: Bank Balance in Unspent CSR Account (H) | 7.54 | 5.71 |
| Net Cash and Cash Equivalents as at the end of the period (I=G-H) | 86.64 | 193.74 |

BBAHMAYYA & CO.
For
Identification
Only
CERTIFIED ACCOUNTANTS

CHENANI
600 096.

CAPLIN POINT LABORATORIES LIMITED

Segment Information (Consolidated)

	Quarter Ended			Year Ended
Particulars	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
	(1)	(2)	(3)	(4)	(6)
	(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)
	₹ in Crores
1) Segment revenue (Total Revenue)
Rest of the World	470.25	432.93	406.12	1,733.79	1,582.96
USA	129.91	109.84	96.33	453.40	354.51
Unallocated	28.36	33.68	25.74	115.54	96.43
Total	628.52	576.45	528.19	2,302.73	2,033.90

2) Segment results (PBT)
Rest of the World	163.32	160.30	135.33	631.20	540.34
USA	21.76	9.91	15.60	56.05	40.01
Unallocated	28.36	33.68	25.74	115.54	96.43
Total	213.44	203.89	176.67	802.79	676.78

3) Segment Assets
Rest of the World	1,918.28	1,720.07	1,448.25	1,918.28	1,451.26
USA	656.00	617.91	580.09	656.00	580.09
Unallocated	1,471.20	1,380.58	1,179.51	1,471.20	1,179.51
Total	4,045.48	3,718.56	3,207.85	4,045.48	3,210.86

4) Segment Liabilities
Rest of the World	332.52	273.05	271.19	332.52	271.19
USA	82.16	65.55	53.28	82.16	53.28
Unallocated	-	-	-	-	-
Total	414.68	338.60	324.47	414.68	324.47

CAPLIN POINT LABORATORIES LIMITED

Consolidated Notes:

1) The above Audited Consolidated Financial Results for the quarter and year ended March 31, 2026, have been recommended by the Audit Committee and have been approved by the Board of Directors of the Company at their respective meetings held on May 14, 2026.

2) The Audited Consolidated Financial Results of the Company has been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ("Ind AS") and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

3) The Group has identified two geographical segments as its reportable segments in accordance with Ind AS 108 – Operating Segments. Segment 1: Rest of the World. Segment 2: United States of America (USA). Accordingly, segment reporting has been presented along with the Consolidated results.

4) Details of number of shares allotted under Employee Stock Option Plan (ESOP):

Particulars	Quarter Ended			Year Ended
	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
Shares Alloted under Employee Stock Option Plan (ESOP)	-	-	-	-	69,950
Total Number of Equity Shares of the Company	7,60,11,696	7,60,11,696	7,60,11,696	7,60,11,696	7,60,11,696

5) Pursuant to the notification of the New Labour Codes effective 21st November, 2025 by Government of India whereby multiple existing labour legislations have been consolidated into a unified framework, the Company has assessed the implications of the revised definition of "wages" for employees. The assessment has resulted in an increase in gratuity and compensated absence related employee benefit obligations aggregating to ₹1.39 Crores. The impact has been recognized in the financial results for the quarter ended December 31, 2025, and accordingly forms part of the financial results for the year ended March 31, 2026.

The Company continues to monitor developments pertaining to the New Labour Codes, and the impact thereof, if any, will be accounted for in accordance with applicable accounting standards.

6) The Board of Directors at their meeting held on May 14, 2026 approved an interim dividend of ₹4 200% per equity share of ₹2 each for the Financial Year 2025-26.

7) The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year, which have been subjected to limited review by the Statutory auditors.

8) Previous periods' figures have been regrouped/reclassified to be in conformity with current period's classification/ disclosure, wherever necessary.

For and on behalf of the Board

Place: Chennai
Date: May 14, 2026

Brahmayya &co.
Chartered Accountants

Independent Auditor's Report on Audited Standalone Quarterly and Annual Financial Results of Caplin Point Laboratories Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To,
The Board of Directors
Caplin Point Laboratories Limited

Report on the Audit of the Standalone Financial Results

Opinion

We have audited the accompanying standalone financial results of Caplin Point Laboratories Limited ("the Company") for the quarter and year ended 31st March, 2026 ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

i. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ("Ind AS") and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter and year ended 31st March, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report.

We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("ICAI") together with the ethical requirements that are relevant to our audit of the Statement under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Management’s Responsibilities for the Standalone Financial Results

The Statement has been prepared on the basis of the audited standalone annual financial statements. The Company's Board of Directors are responsible for the preparation of the Statement that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 of

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India.
T: +91-044-2813 1128/38/48/58
E: [email protected] | www.brahmayya.com

Brahmayya &co.
Chartered Accountants

the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, the Management and Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Company's Board of Directors are also responsible for overseeing the Company's Financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, Under Section 143 (3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to Statements in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required

48, Masilamani Road, Balaji Nagar, Royapettah, Chennai - 600 014. India.

T: +91-044-2813 1128/38/48/58
E: [email protected] | www.brahmayya.com

Brahmayya & Co.
Chartered Accountants

to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a Statement that we have complied with relevant ethical requirement regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

For Brahmayya & Co.,
Chartered Accountants
Firm Registration No. 000511S

N. Sri Krishna
Partner
Membership No. 026575
UDIN: 26026575HHLEEF4088

Place : Chennai
Date : May 14, 2026

48, Masilamani Road, Balaji Nagar,
Royapettah, Chennai - 600 014. India.
T: +91-044-2813 1128 / 38 / 48 / 58
E: [email protected] | www.brahmayya.com

CAPLIN POINT LABORATORIES LIMITED
STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED MARCH 31, 2026
		Quarter Ended			Year Ended
	Particulars	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
		(1)	(2)	(3)	(4)	(5)
		(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)
		₹ In Crores
	Income:
I	Revenue from operations	191.36	189.22	173.61	738.33	752.41
II	Other income	61.08	31.73	41.25	195.37	134.59
III	Total Income (I+II)	252.44	220.95	214.86	933.70	887.00

IV	Expenses:
	a. Cost of materials consumed	45.80	39.47	34.25	158.82	136.64
	b. Purchase of traded goods	24.67	23.45	17.39	82.51	77.17
	c. Changes in inventories of finished goods, stock in trade and work in progress	(14.89)	(5.80)	3.66	(12.37)	24.36
	d. Employee benefits expense	13.15	13.41	14.39	47.72	52.13
	e. Finance costs	0.05	0.07	0.04	0.20	0.12
	f. Depreciation & Amortisation Expense	6.90	6.37	6.09	25.43	24.77
	g. Other Expenses	39.04	26.97	28.88	123.87	130.14
	Total Expenses	114.72	103.94	104.70	426.18	445.33

V	Profit before exceptional items and Tax (III-IV)	137.72	117.01	110.16	507.52	441.67
VI	Exceptional items	-	-	-	-	-
VII	Profit Before Tax (V-VI)	137.72	117.01	110.16	507.52	441.67
VIII	Tax Expenses
	(1) Current Tax	26.45	29.35	23.63	109.49	102.90
	(2) Deferred Tax	1.77	0.38	0.03	1.45	(0.72)
	Total Tax Expenses	28.22	29.73	23.66	110.94	102.18
IX	Net Profit for the period (VII-VIII)	109.50	87.28	86.50	396.58	339.49
X	Other Comprehensive Income/(Loss)-Net of Tax
	A. Items that will not be re-classified to profit or loss
	i) Remeasurements of Defined Benefit Plan	(0.17)	(0.58)	(0.29)	(0.09)	(0.13)
	ii) Income tax relating to these items	0.04	0.15	0.07	0.02	0.03
XI	Total Comprehensive Income For The Period (IX+X)	109.37	86.85	86.28	396.51	339.39
XII	Paid up Equity Share Capital (Face value of shares of Rs 2/- each)	15.20	15.20	15.20	15.20	15.20
XIII	Other equity				2,035.30	1,685.73
XIV	Earnings Per Share (EPS) of Face value Rs 2/- per Equity share*
	(a) Basic (in Rupees)	15.89	11.49	11.37	52.17	44.67
	(b) Diluted (in Rupees)	15.85	11.46	11.35	52.02	44.47
		*(Not Annualised)	*(Not Annualised)	*(Not Annualised)	*(Annualised)	*(Annualised)
See Accompanying notes to Financial Results

| CAPLIN POINT LABORATORIES LIMITED
STANDALONE BALANCE SHEET AS AT MARCH 31, 2026
(All amounts mentioned are in ₹ Crores unless otherwise stated) | | |
| --- | --- | --- |
| Particulars | (Audited) | (Audited) |
| | As at March 31, 2026 | As at March 31, 2025 |
| ASSETS | | |
| (1) Non-Current Assets | | |
| (a) Property, plant and equipment | 219.68 | 201.59 |
| (b) Capital work-in-progress | 9.39 | 20.64 |
| (c) Intangible assets | 1.24 | 2.10 |
| (d) Right of Use Assets | 2.00 | 1.57 |
| (e) Financial assets | | |
| (i) Investments | 704.73 | 491.11 |
| (ii) Loans | 267.54 | 245.80 |
| (iii) Other Financial Assets | 18.04 | 18.81 |
| (f) Income tax assets (Net) | 2.82 | 2.90 |
| (g) Other Non-current Assets | 10.42 | 4.27 |
| Sub-total-Non current assets | 1,235.86 | 988.79 |
| (2) Current Assets | | |
| (a) Inventories | 85.66 | 66.26 |
| (b) Financial assets | | |
| (i) Investments | 342.51 | 311.33 |
| (ii) Trade receivables | 265.96 | 175.33 |
| (iii) Cash and cash equivalents | 44.09 | 99.64 |
| (iv) Bank balances other than (iii) above | 161.99 | 115.07 |
| (v) Other Financial Assets | 39.42 | 25.92 |
| (c) Other current assets | 36.25 | 32.14 |
| Sub-total-Current assets | 975.88 | 825.69 |
| Total | 2,211.74 | 1,814.48 |
| EQUITY AND LIABILITIES | | |
| (1) Equity | | |
| (a) Equity share capital | 15.20 | 15.20 |
| (b) Other equity | 2,035.30 | 1,685.73 |
| Sub-total-Equity | 2,050.50 | 1,700.93 |
| (2) Liabilities | | |
| (A) Non-Current Liabilities | | |
| (a) Financial liabilities | | |
| (i) Lease Liabilities | 1.34 | 1.13 |
| (b) Deferred tax liabilities (Net) | 10.67 | 9.25 |
| (c) Other non current liabilities | 2.85 | 2.47 |
| (d) Provisions | 2.21 | 0.85 |
| Sub-total-Non current liabilities | 17.07 | 13.70 |
| (B) Current Liabilities | | |
| (a) Financial liabilities | | |
| (i) Trade payables | | |
| (a) total outstanding dues of micro and small enterprises | 4.46 | 1.78 |
| (b) total outstanding dues other than micro and small enterprises | 88.56 | 59.18 |
| (ii) Lease Liabilities | 0.85 | 0.53 |
| (iii) Other financial Liabilities | 19.77 | 16.50 |
| (b) Provisions | 9.10 | 10.68 |
| (c) Other Current liabilities | 21.43 | 11.18 |
| Sub-total-Current liabilities | 144.17 | 99.85 |
| Total | 2,211.74 | 1,814.48 |

BHAWMAYYA & CO. 18601 LABORATORY
For Identification Only
CHENNAI 600 096

| CAPLIN POINT LABORATORIES LIMITED
STANDALONE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED MARCH 31, 2026
(All amounts are in € Crores unless otherwise stated) | | |
| --- | --- | --- |
| Particulars | (Audited) | (Audited) |
| | For the year ended March 31, 2026 | For the Year Ended Mar 31,2025 |
| A. Cash Flow from Operating Activities | | |
| Profit before tax | 507.52 | 441.67 |
| Adjustments for: | | |
| Depreciation and Amortisation expense | 25.43 | 24.77 |
| Finance costs | 0.20 | 0.12 |
| Government grant | (0.64) | (0.71) |
| (Profit)/Loss on sale/disposal of property, plant and equipment | 4.14 | 3.91 |
| Employee Stock Option Scheme Expense | (1.38) | 6.46 |
| Net Unrealised Foreign Exchange Fluctuation Loss (Gain) | (14.85) | (3.46) |
| Fair value loss on financial instruments through profit or loss | (1.85) | (1.11) |
| Realised gain on Financial Assets | (3.75) | (3.48) |
| Dividend Income | (62.30) | (35.53) |
| Interest Income | (77.51) | (75.44) |
| Operating Profit before Working Capital changes | 375.01 | 357.20 |
| Adjustments for: | | |
| (Increase) / Decrease in Inventories | (19.40) | 19.99 |
| (Increase) / Decrease in Trade receivables | (76.03) | (44.62) |
| (Increase) / Decrease in Other Assets | (4.11) | (11.33) |
| (Increase) / Decrease in Other Financial assets | (0.34) | (0.78) |
| Increase / (Decrease) in Trade payables ,Other Liabilities & Provisions | 49.06 | (20.75) |
| Cash Generated from Operations | 324.19 | 299.71 |
| Income tax Paid | (109.41) | (103.84) |
| Net Cash inflow / (outflow) from Operating activities | 214.78 | 195.87 |
| B. Cash Flow from Investing Activities | | |
| Sale / (Purchase) of Investments | (226.90) | (210.26) |
| Investment in Bank Deposits & Inter Corporate Deposits | (1.85) | (7.15) |
| Investment in Subsidiaries | (16.00) | (4.00) |
| Loan- repayment by/(given to) Subsidiary (net) | (21.74) | 16.20 |
| (Increase)/Decrease in Other Bank Balances | (46.67) | 20.10 |
| Sale / (Purchase) of property, plant and equipment (Including CWIP) | (44.63) | (56.56) |
| Interest received | 66.97 | 62.46 |
| Dividend received | 62.30 | 35.53 |
| Realised gain on Financial Assets | 3.75 | 3.48 |
| Net Cash inflow/(outflow) from Investing activities | (224.77) | (140.20) |
| C. Cash Flow from Financing Activities | | |
| Proceeds from exercise of employee stock options | - | 0.01 |
| Interest paid (Including interest on Lease liability) | (0.20) | (0.12) |
| Dividend paid | (45.61) | (37.99) |
| Net Cash inflow / (outflow) from Financing activities | (45.81) | (38.10) |
| Net increase / (decrease) in cash and cash equivalents during the period D=(A+B+C) | (55.80) | 17.57 |
| Cash and Cash Equivalents as at the beginning of the period (E) | 99.64 | 80.64 |
| Effect of exchange rate changes on cash and cash equivalents (F) | 0.25 | 1.43 |
| Cash and Cash Equivalents as at the end of the period (G=D+E+F) | 44.09 | 99.64 |
| Less: Bank Balance in Unspent CSR Account (H) | 7.00 | 5.71 |
| Net Cash and Cash Equivalents as at the end of the period (I=G-H) | 37.09 | 93.93 |

BANMAYYA & CO. LABORATORIES LTD. CHEMIENARIO 600 096

CAPLIN POINT LABORATORIES LIMITED

Standalone Notes:

1) The above Audited Standalone financial Results for the quarter and year ended March 31, 2026 were recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 14, 2026.

2) The Audited Standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder ("Ind AS") and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

3) The Company is engaged in the sole activity of carrying on the business of "Pharmaceutical Formulations" and therefore no separate segment reporting is applicable to the Company.

4) Other Income and Profit Before Tax includes:

¶ In Crores

	Quarter Ended			Year Ended
Particulars	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
Dividend from wholly owned subsidiary Caplin Point Far East Limited	30.55	-	15.14	62.30	35.53

5) Details of number of shares allotted under Employee Stock Option Plan (ESOP):

Number of Shares

	Quarter Ended			Year Ended
Particulars	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
Shares Alloted under Employee Stock Option Plan (ESOP)	-	-	-	-	69,950
Total Number of Equity Shares of the Company	7,60,11,696	7,60,11,696	7,60,11,696	7,60,11,696	7,60,11,696

6) Pursuant to the notification of the New Labour Codes effective 21st November, 2025 by Government of India whereby multiple existing labour legislations have been consolidated into a unified framework, the Company has assessed the implications of the revised definition of "wages" for employees. The assessment has resulted in an increase in employee benefit obligations relating to gratuity and compensated absences aggregating to ₹0.84 crores. The impact has been recognized in the financial results for the quarter ended December 31, 2025, and accordingly forms part of the financial results for the year ended March 31, 2026. The Company continues to monitor developments pertaining to the New Labour Codes, and the impact thereof, if any, will be accounted for in accordance with applicable accounting standards.

7) The Board of Directors at their meeting held on May 14, 2026 approved an interim dividend of ₹4 200.90 per equity share of ₹2 each for the FY 2025-26.

8) The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year, which have been subjected to limited review by the Statutory auditors.

9) Previous periods' figures have been regrouped / reclassified to be in conformity with current period's classification / disclosure, wherever necessary.

For and on behalf of the Board

Place: Chennai
Date: May 14, 2026

Dr. Sridhar Ganesan
Managing Director

Q4 FY26 Press Release

Caplin Point Laboratories Limited

Total revenue of ₹2,303 Crores; an increase of 13.2% YoY

PAT of ₹650 Crores; an increase of 20.1% YoY

US market revenue of ₹471 Crores, recording 28.7% growth YoY.

Free Cash Reserves at ₹1,471 Crores; Liquid Assets at ₹2,726 Crores.

Chennai, 14th May 2026: Caplin Point Laboratories Ltd. ("Caplin Point" or the "Company") (BSE: 524742 | NSE: CAPLIPOINT), a rapidly expanding and fully integrated pharmaceutical company with a leading market position in Latin America, today announced its financial performance for the quarter and year ended March 31, 2026.

Consolidated Financial Performance for Q4FY26 & 12M FY26:
₹ in Crores

Particulars	Q4 FY 26	Q4 FY 25	YoY (%)	Q3 FY 26	QoQ (%)	12M FY26	12M FY25	YoY (%)
Revenue from Operations	600.2	502.5	19.4%	542.8	10.6%	2,187.2	1,937.5	12.9%
Total Revenue	628.5	528.2	19.0%	576.5	9.0%	2,302.7	2,033.9	13.2%
Gross Profit	355.2	301.3	17.9%	327.6	8.4%	1,321.5	1,166.6	13.3%
Gross Margin %	59.2%	60.0%		60.4%		60.4%	60.2%
EBITDA	232.6	193.8	20.0%	223.4	4.1%	876.4	743.4	17.9%
EBITDA Margin %	37.0%	36.7%		38.7%		38.1%	36.5%
Profit Before Tax	213.4	176.7	20.8%	203.9	4.7%	802.8	676.8	18.6%
PBT Margin %	34.0%	33.4%		35.4%		34.9%	33.3%
Profit after Tax	172.9	145.3	19.0%	165.9	4.2%	649.7	541.1	20.1%
PAT Margin	27.5%	27.5%		28.8%		28.2%	26.6%

Other Consolidated Financial Highlights:

Gross Margin remains strong, standing at 60.4% for 12M FY26 compared to 60.2% in 12M FY25.
EBITDA Margin for 12M FY26 increased to 38.1% vs 36.5% in 12M FY25.
Basic EPS increased by 19.5% to ₹84.36 in 12M FY26 compared to ₹70.57 in 12M FY25.
Cash Flow from Operations in 12M FY26 is ₹523 Crores vs ₹432 Crores in 12M FY25.
Free Cash Flow is ₹275 Crores (after Capex investment of ₹248 Crores) in 12M FY26 as compared to ₹241 Crores (after capex investment of ₹191 Crores) in 12M FY25.
Geographical revenue composition between Emerging Markets (Latin America & Africa) and US for 12M FY26 is in the range of 79% and 21% respectively.
CSL's Revenue composition demonstrates a balanced mix of Product Supply and Milestone + Profit Share, with the split for 12M FY26 in the range of 80% and 20% respectively.
As at 31st March 2026, Inventories are at ₹429 Crores - 50% Stock at the warehouses, close to the customer; In Transit 16%; 34% in India. Receivables stood at 136 days, with the increase primarily attributable to foreign exchange rate on closing date, without this impact receivables would have stood at 125 days.
As at 31st March 2026, Free Cash reserves are at ₹1,471 Crores and Total Liquid Assets at ₹2,726 Crores.

Q4 FY26 Press Release

Caplin Point Laboratories Limited

How Company Grew in Last 5 and 10 Years
Particulars	10 Years CAGR	5 Years CAGR	2015-16 to 2025-26	2020-21 to 2025-26
Operating Revenue	21.6%	15.6%	310 Cr to 2187 Cr	1061 Cr to 2187 Cr
Total Revenue	22.1%	16.2%	313 Cr to 2303 Cr	1085 Cr to 2303 Cr
EBITDA	26.0%	20.0%	87 Cr to 876 Cr	352 Cr to 876 Cr
PBT	26.5%	20.7%	77 Cr to 803 Cr	314 Cr to 803 Cr
PAT	27.3%	21.0%	58 Cr to 650 Cr	251 Cr to 650 Cr
Free Cash Reserves			68 Cr to 1471 Cr	470 Cr to 1471 Cr

Business Highlights for Q4 FY26:

Emerging Markets:

Caplin’s consistent growth engine of Latin America continues robust and profitable growth across multiple segments.
Mexico Update – Company has received approvals for 25 products with a pipeline of 120+ products to be filed within the next 18 months, from CPL, COL and CSL’s internal pipeline. Company has won 11 General and Oncology products for Tenders supply in Mexico over the next 24 months, with a total value of $4 million. Company working on building plans and approvals for constructing its own facility in Mexico for Dermatology and Oral Liquids products. This facility will cater to both North and South Americas.
Chile Update – Company continues robust progress with tender and private market sales in Chile. Caplin already holds 135+ product licenses in Chile, with several more under review/pipeline. Company has won 15 products for Tenders supplies over the next 24 months, with a total value of around $10 million. Caplin will setup its own Quality Release Lab in Chile in the next 12-18 months, a move to increase profitability and speed to market for new launches.
Company enters Brand Marketing in CNS segment in 3 markets of LatAm. Aims to extend to 2 more markets in 2027. Company has also launched a lineup of Branded Pre-Filled Syringe products in LatAm, a unique value addition to its growing portfolio.
Caplin’s “China 2.0” strategy of partnering with Companies that have ANDAs/MAs approved in US and EU shows good progress. Through this partnership, multiple products have been filed across Mexico, Colombia and Chile, in addition to its first Biosimilar product filing in Central America. Company has signed partnerships with multiple Chinese companies, granting access to 110+ approved ANDAs/MAs in the US and EU. These products will be extended to all Latin American countries, under Caplin’s name.
Oncology Unit update – Company’s new Oncology facility completes first Regulatory inspection successfully. Company has acquired several ANDAs in Oncology segment from 3rd parties. These products, along with internally developed pipeline products in both OSD and Injectable segments, will be submitted for approval across multiple markets in 2026/27.

Q4 FY26 Press Release

Caplin Point Laboratories Limited

Vizag API Unit update – Caplin’s General Category API unit, to be used predominantly for backward integration, has received manufacturing license and has completed validations for 4 APIs already. Plans on track to complete validations for 12 more APIs before end of the year. First few DMF filings from this site will be done in 2026/27. Company aims to have its own API for around 60% of its Regulated markets pipeline in 4-5 years.
Thervoy Oncology API unit update – Facility will be completed for validations by Q3-FY27. First DMF filings from this site planned in FY28.
Company awaits approvals from several Central American countries for its own internally developed GLP-1 products. Company plans to expand GLP-1 range of products to other South American markets in (post patents expiry) FY28.
Amaris Clinicals update – Progress ongoing to increase the clinical trials to 3 studies per month from the existing 2 studies per month. All the products are from Company’s own internal pipeline.

US & Regulated Markets:

Caplin Steriles Limited (CSL) continues excellent growth across all parameters. Current split between B2B and B2C segments is 75% & 25%
Caplin has received 10 ANDA approvals in FY26, and has also acquired 15 ANDAs from 3rd party companies (including 5 in COL name) taking its ANDA tally to 59, a jump of 25 ANDAs over FY25. These approvals and acquisitions cover a large portion of the Sterile products spectrum including Vials, IV Bags, Ophthalmic and Otic drops, Pre-Filled Syringes, Suspensions (both Injectable and Ophthalmic), Emulsions (both Injectable and Ophthalmic), Oncology and Hormonal products.
Company’s development pipeline remains strong, with around 15 products likely to be filed in US within FY27, predominantly in Pre-Filled Syringes and Ophthalmic segments.
CSL has filed 54 products (of which 32 are approved) in multiple Non-US markets, such as Canada, EU, Australia, Mexico, Brazil, South Africa, Saudi, UAE etc. Plans in place to file 50+ products in these regions in the next 18 months. Meaningful revenue is expected out of these markets in FY27.
Company expands capacity of IV Bag lines to 3X the current size, since multiple products have been approved in this niche segment.
As part of Company’s original pattern of “growth through Asset Light/Outsourcing model”, Company is working with highly compliant CMO’s to takeover high volume/price sensitive injectable products, for US, which are currently being manufactured in-house.
Company enters highly niche and complex Blow Fill Seal technology segment, with the first product development nearing completion. This segment will cater to Unit Dose Ophthalmics and Sterile Inhalation products, of which the company has a development pipeline of over 14 products.
Company’s unique patent pending “Project Visual Integration” takes shape with a vision to Go Live within 3 months at CSL’s entire site. This project will ensure complete integration and monitoring of all critical processes making significant progress in Caplin’s continuous push towards Automation and Compliance. This project will eventually be rolled out across all Caplin group’s plants in the future.
To cater the growing capacity needs at CSL, company’s COL-II facility construction will be completed by Dec ‘26 to house 5 Injectable, Ophthalmic and BFS lines. Provision to add 3 more lines also included in the construction.

Q4 FY26 Press Release

Caplin Point Laboratories Limited

Update on Caplin Steriles USA Inc (CSU) - company's own label in the US:
CSU completes first full year of operations with around $11 million in revenue and 26.2% in EBIDTA, a sizeable feat for a “startup” entity. Company achieves profitability and self-sustaining cashflow within first year of operations.
CSU has launched 30 products till date and plans to launch 15 more products in the current year, a mix of injectable suspensions, Injectables in PP Vials and multiple IV Bags.
CSU continues consistent supplies through both direct and indirect sales, with all major Wholesalers and IDNs across the US.
Caplin Group plans to establish a separate retail arm in the US, focused on its Ophthalmic products pipeline, Unit Dose Ophthalmics and Inhalations pipeline, in addition to Oral Solid products licensed from recent partnerships with Chinese companies with approved ANDAs.

Commenting on the performance, Mr. C.C. Paarthipan, Chairman said:

The financial year FY26 has been another year of steady progress and disciplined execution for the Company. We have delivered strong financial performance, with sustained margins, healthy cash generation, and consistent growth across our key markets. The strength of our unique end-to-end business model is showcased clearly by the consistency of these numbers, at a larger base also.

Our Emerging Markets business continues to be a reliable growth engine, driven by deep market presence, expanding product portfolios, and increasing participation in institutional channels. At the same time, we are making meaningful strides in strengthening our footprint in Regulated Markets, particularly in the United States, where Caplin Steriles is gaining scale and depth.

During the year, we made significant investments in building future capabilities — across manufacturing, automation, compliance strengthening, backward integration, product development, and regulatory filings. Our progress in Oncology, APIs, and complex dosage forms such as Pre-Filled Syringes and Blow-Fill-Seal technology, positions us well for the next phase of growth. Importantly, these investments are being made while maintaining strong cash flows and a robust balance sheet. We remain debt-free and will continue to remain so.

We are also encouraged by the early success of Caplin Steriles USA, our front-end initiative in the US, which achieved profitability within its first year of operations — an outcome that reflects both execution discipline and the strength of our product selection. This was done without a de-growth in our B2B business, which shows our discipline in capacity utilization and ensuring consistent supply across segments.

Q4 FY26 Press Release

Caplin Point Laboratories Limited

As we look ahead, our focus remains clear: to build a diversified and resilient business across geographies, deepen our presence in complex and differentiated products, and continue investing in quality, compliance, and automation. Initiatives such as our backward integration program, expansion into new technologies, and digital transformation efforts will play a critical role in strengthening our competitive position.

While we remain optimistic about the opportunities ahead, we will continue to approach growth with prudence and discipline, staying aligned with our core principles of sustainable and profitable expansion. I would like to thank our employees for their dedication, our partners for their continued trust, and our shareholders for their unwavering support.

Strategic Growth Initiatives

Project Summary
Facility	Location	Product	Target Market	Status	Timeline
Caplin Plant I	CP1, Suthukeny, Puducherry	Lyophilized Injectables and Dual Chamber Syringes.	Existing Markets	Completed	Completed
API Facility upgradation	Visakhapatnam, Andhra Pradesh	General API	Existing and Regulated Markets	Completed	Completed
Oncology Facility	SIDCO, Kakkalur (Near Chennai)	OSD & Injectable phase	Existing and Regulated Markets	OSD – Completed Injectable – Completed	Completed
Oncology API Facility	Thervoy SIPCOT, Chennai	Oncology API	Existing and Regulated Markets	Civil activity Completed.	Q4 FY27
OSD Facility	Puducherry	Oral Solid Dosages	New Markets such as Mexico, Brazil, US and EU	Civil activity ongoing at full swing.	Q1 FY28
COL Injectable Facility	Gummidipoondi, Chennai	Injectables and Ophthalmics	Regulated Markets	Civil & Structural activity ongoing at full swing.	Q4 FY27

Caplin Point has allocated an enhanced Capex budget of approximately ₹1000 + Crores for the investment projects, with around 50% nearing completion and the balance to be incurred over the next 2-3 years. The intended Capex aims to augment existing production capacities, widen the product range, and achieve backward integration for a majority of the products. The Capex will be financed solely through internal accruals, and the Company will remain net cash positive throughout the process.

Q4 FY26 Press Release

Caplin Point Laboratories Limited

Location of Plants and Facilities

SIDCO, Kakkalur, Near Chennai
G'ummidipoondi, Chennai (CP4)
Thervoy SIPCOT, Chennai
Corporate Office, Chennai
Suthukeny, Puducherry (CP1)
APIIC, Visakhapatnam

About Caplin Point Laboratories Limited:

Caplin Point Laboratories Limited is a fast-growing pharmaceutical company with a unique business model catering predominantly to emerging markets of Latin America and Africa. Caplin Point is one of the few companies to show consistent high-quality growth in Revenues, Profits and Cash flow over the last 15 years. The Company has state of the art manufacturing facilities that cater to a complete range of finished dosage forms. The Company also has a growing presence in the regulated markets such as US through its Subsidiary Caplin Steriles Limited and Caplin Steriles USA Inc.

Caplin Point listed on Forbes "Asia's 200 Best Under a Billion" list for 2024. Company has appeared for the SEVENTH time on this list (2014, 2015, 2016, 2021, 2022, 2023 and 2024) and was awarded "The Emerging Company of 2018" by Economic Times Family Business Awards.

Q4 FY26 Press Release

Caplin Point Laboratories Limited

For further information, please contact:

G Venkatram,
General Counsel & Company Secretary
Caplin Point Laboratories
+91 44 2496 8000
[email protected]

Simran Malhotra / Soham Arora
Churchgate Partners
+91 99454 72589
[email protected]

This press release may include statements of future expectations and other forward-looking statements based on management's current expectations and beliefs concerning future developments and their potential effects upon Caplin Point Laboratories Ltd and its subsidiaries/ associates. These forward-looking statements involve known or unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in such statements. Important factors that could cause actual results to differ materially from our expectations include, amongst others: general economic and business conditions in India and overseas, our ability to successfully implement our strategy, our research and development efforts, our growth and expansion plans and technological changes, changes in the value of the Rupee and other currency changes, changes in the Indian and international interest rates, change in laws and regulations that apply to the related industries, increasing competition in and the conditions of the related industries, changes in political conditions in India and changes in the foreign exchange control regulations in India. Neither Caplin Point Laboratories Ltd, nor it's directors, or any of it's subsidiaries/associates assume any obligation to update any forward-looking statement contained in this release.

Caplin Point Laboratories Limited

EARNINGS PRESENTATION Q4 FY26

Rated #1 in India for "Most Consistent Profitable Growth across the last 10 years"
Second Largest wealth creator for the decade ending 2020*
May 2026 | www.caplinpoint.net

Value Research magazine – Wealth Insight June 2022 issue

*The Economic Times

Evolution Over the Decades

Caplin Point

Laboratories Limited

Contract manufacturer

Market-led Company
Plain vanilla generic products
Introducing products that plugged marketplace gaps
Negative-working capital business
2 main geographies 10 countries (Latin America & Francophone Africa)

Becoming a responsible pharma company

Technology and research-led marketing Company
Mix of generics, branded generics and specialty molecules and Injectables
Launch specialty niche products that Create new markets in varied therapy segments
Selective use of Credit strategy to increase market share and remain cash surplus
Extended to Regulated markets like USA with recent entry into Canada, Australia, Mexico and Brazil shortly

Diversified Product Portfolio

5,000+ Products registered and 650+ Pharmaceutical formulations
36 Therapeutic Segments
Product mix covers over 65% of WHO essential drug list
Latest focus towards complex spaces
Accounts for larger shelf share across pharmacies on account of a widening product basket

Q4 FY26 Income Statement

Caplin Point

Laboratories Limited

Revenue from Operations

Gross Profit

EBITDA

EBIT

PAT

Earnings Per Share

(All figures in Rs. Crores except EPS in Rs.)

Q4 FY26 Profit Margins

Caplin Point

Laboratories Limited

Gross Profit Margins (%)

Q4 FY25

Q3 FY26

Q4 FY26

EBIT Margins (%)

Q4 FY25

Q3 FY26

Q4 FY26

EBITDA Margins (%)

Q4 FY25

Q3 FY26

Q4 FY26

PAT Margins (%)

Q4 FY25

Q3 FY26

Q4 FY26

FY26 Income Statement

Caplin Point

Laboratories Limited

Revenue from Operations

Gross Profit

EBITDA

EBIT

PAT

Profit Margins

(All figures in Rs. Crores)

Leadership Team

Caplin Point Laboratories Limited

Chairman Perspectives

Commenting on the recent performance, Mr. C.C. Paarthipan, Chairman of Caplin Point Laboratories said:

"The financial year FY26 has been another year of steady progress and disciplined execution for the Company. We have delivered strong financial performance, with sustained margins, healthy cash generation, and consistent growth across our key markets. The strength of our unique end-to-end business model is showcased clearly by the consistency of these numbers, at a larger base also.

Management Team

Dr. Sridhar Ganesan

Managing Director

Mr. D Muralidharan

Chief Financial Officer

Q4 FY26 Highlights (Emerging Markets)

Caplin Point Laboratories Limited

01	02	03	04	05
Caplin's consistent growth engine of Latin America continues robust and profitable growth across multiple segments		Cable Update – Company continues robust progress with tender and private market sales in Chile. Caplin already holds 135+ product licenses in Chile, with several more under review/pipeline. Company has won 15 products for Tenders supplies over the next 24 months, with a total value of $4 million	Company enters Brand Marketing in CNS segment in 3 markets of LatAm. Aims to extend to 2 more markets in 2027. Company has also launched a lineup of Branded Pre-Filled Syringe products in LatAm, a unique value addition to its growing portfolio	Caplin's "China 2.0" strategy of partnering with Companies that have ANDAs/MAs approved in US and EU shows good progress. Through this partnership, multiple products have been filed across Mexico, Colombia and Chile, in addition to its first Biosimilar product filing in Central America. Company has signed partnerships with multiple Chinese companies
Emerging Markets Business Highlights
---	---	---	---	---
Oncology Unit update - Company's new Oncology facility completes first Regulatory inspection successfully. Company has acquired several ANDAs in Oncology segment from 3rd parties. These products, along with internally developed pipeline products in both OSD and Injectable segments	Vizag API Unit update - Caplin's General Category API unit, to be used predominantly for backward integration, has received manufacturing license and has completed validations for 4 APIs already. Plans on track to complete validations for 12 more APIs before end of the year	Thervoy Oncology API unit update - Facility will be completed for validations by Q3-FY27. First DMF filings from this site planned in FY28	Company awaits approvals from several Central American countries for its own internally developed GLP-1 products. Company plans to expand GLP-1 range of products to other South American markets in (post patents expiry) FY28	Amaris Clinicals update - Progress ongoing to increase the clinical trials to 3 studies per month from the existing 2 studies per month. All the products are from Company's own internal pipeline

Caplin Point

Laboratories Limited

Q4 FY26 Highlights (US and Regulated markets)

01

Caplin Steriles Limited (CSL) continues excellent growth across all parameters. Current split between B2B and B2C segments is 75% & 25%

02

Caplin has received 10 ANDA approvals in FY26, and has also acquired 15 ANDAs from 3rd party companies (including 5 in COL name) taking its ANDA tally to 59, a jump of 25 ANDAs over FY25

03

Company's development pipeline remains strong, with around 15 products likely to be filed in US within FY27, predominantly in Pre-Filled Syringes and Ophthalmic segments

04

CSL has filed 54 products (of which 32 are approved) in multiple Non-US markets, such as Canada, EU, Australia, Mexico, Brazil, South Africa, Saudi, UAE etc. Plans in place to file 50+ products in these regions in the next 18 months. Meaningful revenue is expected out of these markets in FY27

05

Company expands capacity of IV Bag lines to 3X the current size, since multiple products have been approved in this niche segment

Emerging Markets Business Highlights

As part of Company's original pattern of "growth through Asset Light/Outsourcing model", Company is working with highly compliant CMO's to takeover high volume/price sensitive injectable products, for US, which are currently being manufactured in-house

Company enters highly niche and complex Blow Fill Seal technology segment, with the first product development nearing completion. This segment will cater to Unit Dose Ophthalmics and Sterile Inhalation products, of which the company has a development pipeline of over 14 products

Company's unique patent pending "Project Visual Integration" takes shape with a vision to Go Live within 3 months at CSL's entire site. This project will ensure complete integration and monitoring of all critical processes making significant progress in Caplin's continuous push towards Automation and Compliance

To cater the growing capacity needs at CSL, company's COL-II facility construction will be completed by Dec '26 to house 5 Injectable, Ophthalmic and BFS lines. Provision to add 3 more lines also included in the construction

Caplin Group plans to establish a separate retail arm in the US, focused on its Ophthalmic products pipeline, Unit Dose Ophthalmics and Inhalations pipeline, in addition to Oral Solid products licensed from recent partnerships with Chinese companies with approved ANDAs

Research & Development Capabilities

Caplin Point Laboratories Limited

Caplin has 5 dedicated R&D setups (3 – DSIR approved).
Continuous capex investment of over Rs. 870 Cr over last 5 years towards enhanced manufacturing and R&D capabilities, from internal accruals.
Total R&D Spends (Capex + Opex) is 15.5% of FY26 PAT.
Caplin ranks amongst the top companies in India, for R&D spend as a percentage of Revenue on average in the past 5 years.*
Completed R&D for 90+ APIs to be used for backward integration in US and Emerging markets. First DMF filing targeted by end of FY2027.

356 Strength of R&D Team

Filed
Approved*

Pipeline for 3-4 years

R&D Expense (Rs. Crore)
R&D Expense as a % of Operating Revenue

FY 2026

*Source – CNBC-TV18, Dec 31st 2020

*Including Partners and Bought Out

Research and Development along with conscious conversion of certain fast-selling generics into Branded Generics for better profitability

Generics

Branded Generics

Caplin Point

Laboratories Limited

Revenue Break up and Manufacturing Strategy

FY26 Operating Revenue

Revenue by Business Segment (Emerging Markets)

Revenue by Channel (Emerging Markets)

Caplin covers a wide spectrum of pharmaceutical formulations and therapeutic segments across 23 countries with total revenue of Rs. 2,303 Cr in FY26

Manufacturing & Outsourcing

■ Inhouse Production ■ Outsourced Production

Exports

Caplin's smart strategy of balanced manufacturing and outsourcing makes it possible to be a lean organisation as well as de-risk against cost escalations, currency fluctuations and other headwinds

Generics and Branded Generics Product Mix

Caplin Point Laboratories Limited

Non-Steroidal Antiinflammatory Drugs-NSAIDS

Antihelminthics/ Dewormer

Analgesic

Antibiotic and Antifungal

Antihypertensive drug

Electrolytes

Caplin Point Structure

Caplin Point Laboratories Limited

Caplin Point Laboratories

(BSE: 524742| NSE: CAPLIPOINT)

Manufacturing Units:

CP I: Puducherry
CP X: Vishakhapatnam

Research & Development:

CP III: Amaris Clinical CRO, Chengalpattu
CP VI: API's, Intermediates and Key Starting Materials for regulated and semi-regulated markets, Hyderabad
CP VII: TICEL Bio-Park Bioequivalent dosage forms, Taramani, Chennai
CP VIII: API's, Intermediates and Key Starting Materials for regulated and semi-regulated markets, Perungudi, Chennai

Subsidiaries of CPL

Caplin Point Far East Ltd
Caplin Steriles Limited (CSL)
Caplin One Labs Limited (COL)
Argus Salud Pharma LLP
Caplin Point (S) Pte Ltd

Caplin Point Far East Ltd

Subsidiaries

Nuevos Eticos Neo Ethicals S.A. Guatemala
Neo Ethicals S.A. Nicaragua
Drogueria Saimed de Honduras S.A
Caplin Point El Salvador, S.A. DE C.V.
Neoethicals CIA. LTDA Ecuador
Caplin Point Laboratories Colombia SAS
Neo Ethicals Chile SpA.
Triwin Pharma S.A DE C.V Mexico

Caplin One Labs Ltd (COL)

Manufacturing Unit:

SIDCO, Kakkalur (Near Chennai)
Gummidipoondi, Chennai

Caplin Steriles Ltd (India)

Manufacturing Units:

CP IV: Gummidipoondi

Research & Development:

Perungudi, Chennai
Gummidipoondi
Sunsole Solar Private Ltd (Associate of CSL)

Caplin Steriles USA Inc (US)

Distribution:

Front-end trading arm for the sale of products in the USA

Manufacturing and R&D Platform

Caplin Point Laboratories Limited

Note. CP III and CP VII are for Research and Development

Location of Plants and Facilities

SIDCO, Kakkalur, Near Chennai
Gummidipoondi, Chennai (CP4)
Thervoy SIPCOT, Chennai
Corporate Office, Chennai
Suthukeny, Puducherry (CP1)
APIIC, Visakhapatnam

CP I
Puducherry

CP IV
Gummidipoondi

Corporate Office and other R&D units:
Chennai

CP III
Chengalpattu

CP VI
Hyderabad

CP VII
Chennai

Strategic Investments

Caplin Point

Laboratories Limited

Project Summary

Facility	Location	Product	Target Market	Status	Timeline
Caplin Plant I	CPI, Suthukeny, Puducherry	Lyophilized Injectables and Dual Chamber Syringes	Existing Markets	Completed	Completed
API Facility upgradation	Visakhapatnam, Andhra Pradesh	General API	Existing and Regulated Markets	Completed	Completed
Oncology Facility	SIDCO, Kakkalur (Near Chennai)	OSD & Injectable phase	Existing and Regulated Markets	OSD – Completed
Injectable –Completed	Completed
Oncology API Facility	Thervoy SIPCOT, Chennai	Oncology API	Existing and Regulated Markets	Civil activity completed	Q4 FY27
OSD Facility	Puducherry	Oral Solid Dosages	New Market such as Mexico, Brazil, US and EU	Civil activity ongoing at full swing	Q1 FY28
COL Injectable Facility	Gummidipoondi, Chennai	Injectables and Ophthalmics	Regulated Markets	Civil & Structural activity ongoing at full swing	Q4 FY27

Caplin Point's Investment Case

Caplin Point Laboratories Limited

Core Business to show consistent growth
Caplin's core business which is focused on Latin America and Francophone Africa is expected to grow at a steady pace with industry-average margins and benchmark cashflows

US Business to Boost the Growth
Aspiration is to have exceptional compliance record and focus on niche products which continues to be in shortage in US market. Caplin believes US business to be one of its primary engines that will drive growth

Backed by Enhanced Value Chain
Backward and forward integration to help save cost, capture more market and control supply chain which is expected to boost earnings

Strong Balance Sheet
Caplin's DNA of remaining debt-free and self-sustenance is highlighted by increasing cash surplus over the years. Strong Balance sheet of Caplin acts as an anchor for our long-term vision

Expansion into Other Geographies and Widening of the Portfolio
Caplin plans to enter more regulated markets such as Canada, Australia, MENA, Russia/CIS as well as enter the bigger LATAM markets of Mexico and Brazil in the near to medium term horizon

Strong operational performance driven by key pillars of Caplin's Engines

Experienced and Visionary Board of Directors (1/2)

Caplin Point Laboratories Limited

Mr. C.C. Paarthipan
Chairman

30+ Years of experience in the pharmaceutical industry

Spearheading the group in its multi-pronged growth approach

First Gen Entrepreneur with a focus towards bottom of the pyramid

Dr. Sridhar Ganesan
Managing Director

35+ Years experience in Pharmaceutical Industry

Previously, held leadership positions in several international assignments

The Government of India's Pharmaceutical Export Promotion Council of India has designated him as an "Honorary Expert"

Has been a Faculty in BITS

Mr. Ashok Partheeban
Vice Chairman

23+ Years experience in Pharmaceutical Industry

Oversees the entire LATAM operations since 2002 as well as other emerging markets

Spearheaded market expansion and growth initiatives in the LATAM region

Holds an Associate's Degree in OPM from Harvard Business School and a Bachelor's in Marketing from Middlesex University

Mr. Vivek Partheeban
Vice Chairman

20+ years of experience in the pharmaceutical industry

Was COO at Caplin Point Laboratories Ltd, Oversees the entire U.S./regulated market operations

Educated at Harvard Business School and Monash University

Honorary Consul for the Republic of Guatemala in Chennai since 2018

Dr. KC John
Independent Director

35+ years of experience in sustainable development

Held leadership roles in start-ups, tech ventures, and acquisitions

Expert for Tamil Nadu Industrial Development Corporation

Doctorate in Management from Indian Institute of Management, Ahmedabad

Experienced and Visionary Board of Directors (2/2)

Caplin Point Laboratories Limited

Dr. R Nagendran
Independent Director

Ph.D in Ecology and Ethology and M.SC in Zoology

Former Expert
Member of the
National Green
Tribunal and former
Head of Department
of Environmental
Science in St. Joseph's
College, Bangalore.

Mr S Deenadayalan
Independent Director

Post Graduate degree
in Social Work from
Madras School of
Social Work and Under
Graduate degree in
Sociology from
Annamalai University

Has extensively worked and mentors individuals enabling them to become successful professionals and more than 30,000 municipal school students have been benefitted by his idealistic model.

Mr. R. Vijayaraghavan
Independent Director

35+ years of experience as a taxation expert with consulting and litigation practice across India

Advises major corporate groups in South India on Direct Taxes, Tax Planning, Tax Litigations

Specializes in advising on taxation of non-residents, joint ventures & collaborations, double taxation avoidance agreements & transfer pricing issues.

Mrs. Susan Mathew
Independent Director

Post Graduate degree from Union Christian College and Graduate of Women's Christian College, Chennai

Served 36 years in senior IAS positions, including as Principal Secretary to the Governor

She contributed to key policies like private power projects and the Comprehensive Transport Policy in Tamil Nadu

Caplin Point

Laboratories Limited

Q4 FY26 Consolidated Income Statement

In Rs. Crores

Particulars	Q4 FY26	Q4 FY25	YoY (%)	Q3 FY26	QoQ (%)	FY26	FY25	YoY (%)
Revenue from Operation	600.16	502.45	19.4%	542.77	10.6%	2,187.19	1,937.47	12.9%
Other Income	28.36	25.74	10.2%	33.68	(15.8%)	115.54	96.43
Total Revenue	628.52	528.19	19.0%	576.45	9.0%	2,302.73	2,033.90	13.2%
Cost of Goods sold	245.00	201.20	21.8%	215.14	13.9%	865.68	770.84	12.3%
Gross Profit (Excluding Other Income)	355.16	301.25	17.9%	327.63	8.4%	1,321.51	1,166.63	13.3%
Gross Profit Margin (on Rev from Operations)	59.2%	60.0%		60.4%		60.4%	60.2%
Employee Benefit Expenses	52.62	48.16	9.3%	52.02	1.2%	199.15	184.63	7.9%
Research and Development expenses	19.94	19.68	1.3%	20.54	(2.9%)	79.89	76.68	4.2%
Other operating expenses	78.36	65.35	19.9%	65.38	19.9%	281.62	258.39	9.0%
Total expenditure	150.92	133.19	13.3%	137.94	9.4%	560.66	519.70	7.9%
EBITDA	232.60	193.80	20.0%	223.37	4.1%	876.39	743.36	17.9%
EBITDA Margin	37.0%	36.7%		38.7%		38.1%	36.5%
Depreciation and Amortisation	18.80	17.04	10.3%	19.28	(2.5%)	72.77	65.96	10.3%
EBIT	213.80	176.76	21.0%	204.09	4.8%	803.62	677.40	18.6%
EBIT Margin	34.0%	33.5%		35.4%		34.9%	33.3%
Finance Cost	0.36	0.17		0.18		0.87	0.61
Share of Profit/(Loss) in associates	(0.00)	0.08		(0.02)		0.04	(0.01)
Profit Before Tax	213.44	176.67	20.8%	203.89	4.7%	802.79	676.68	18.6%
PBT Margin	34.0%	33.4%		35.4%		34.9%	33.3%
Tax	40.56	31.39		38.03	6.7%	153.06	135.69	12.8%
Profit after Tax	172.88	145.28	19.0%	165.86	4.2%	649.73	541.09	20.1%
PAT Margin	27.5%	27.5%		28.8%		28.2%	26.6%

Visit Our Real Time ESG Disclosure Platform

Caplin Point Laboratories Limited

At the core of our ethos lies a steadfast commitment to embedding environmental, social, and governance principles into our operations.

Caplin Point ESG Profile Link (Click Here)

ESG WORLD

ESG and CSR

Caplin Point Laboratories Limited

ESG Commitments

Community Development

Caplin Group's state-of-the-art hospital and diagnostic centre at Gummidipoondi, Chennai

Recycled Waste

60.2 MT waste recycled in 2025

Environmental & Social

Low carbon footprint
Women empowerment
Investments in rural healthcare

CSR

INR 8.49 Crores

Amount spent on CSR in FY25

INR 4.16 Crores

Amount spent on CSR in FY26

Disclaimer

Caplin Point Laboratories Limited

The Presentation is to provide the general background information about the Company's activities as at the date of the Presentation. The information contained herein is for general information purposes only and based on estimates and should not be considered as a recommendation that any investor should subscribe / purchase the company shares. The Company makes no representation or warranty, express or implied, as to, and does not accept any responsibility or liability with respect to, the fairness, accuracy, completeness or correctness of any information contained herein.

This presentation may include certain "forward looking statements". These statements are based on current expectations, forecasts and assumptions that are subject to risks and uncertainties which could cause actual outcomes and results to differ materially from these statements. Important factors that could cause actual results to differ materially from our expectations include, amongst others, general economic and business conditions in India and abroad, ability to successfully implement our strategy, our research & development efforts, our growth & expansion plans and technological changes, changes in the value of the Rupee and other currencies, changes in the Indian and international interest rates, change in laws and regulations that apply to the Indian and global pharmaceuticals industries, increasing competition, changes in political conditions in India or any other country and changes in the foreign exchange control regulations in India. Neither the company, nor its Directors and any of the affiliates or employee have any obligation to update or otherwise revise any forward-looking statements. The readers may use their own judgment and are advised to make their own calculations before deciding on any matter based on the information given herein.

No part of this presentation may be reproduced, quoted or circulated without prior written approval from Caplin Point Laboratories Ltd.

Caplin Point

Laboratories Limited

Mr G Venkatram

[email protected]

Churchgate

Investor Relations

Simran Malhotra / Soham Arora

+91 99454 72589

[email protected]

3SE 524742

NSE CAPLIPOINT

CIN: L24231TN1990PLC019053

ISIN: INE475E01026 | DUNS: 86-148-4556 | WWW.CAPLINPOINT.NET

"Caplin Point" and The Caplin Point Logo are trademarks of Caplin Point Laboratories Limited. In addition to Company data, data from market research agencies, Stock Exchanges and industry publications has been used for this presentation. This material was used during an oral presentation; it is not a complete record of the discussion. This work may not be used, sold, transferred, adapted, abridged, copied or reproduced in whole on or in part in any manner or form or in any media without the prior written consent. All product names and company names and logos mentioned herein are the trademarks or registered trademarks of their respective owners.

CAPLIN POINT Laboratories

May 14, 2026

BSE Limited
Department of Corporate Relationship
1st Floor, New Trade Ring, Rotunda Building
Phiroze Jeejeebhoy Towers
Dalal Street, Mumbai- 400001
Scrip Code: 524742

National Stock Exchange of India Ltd
Department of Corporate Services
Exchange Plaza, 5th Floor,
C-1, Block G, Bandra Kurla Complex,
Bandra (E), Mumbai – 400 051
Scrip Code: CAPLIPOINT.

Dear Sir/Madam,

Sub: Disclosure of information w.r.t. Large Corporate

With reference to SEBI circular no. SEBI/HO/DDHS/DDHS-RACPODI/P/CIR/2023/172 dated October 19, 2023, and pursuant to email communication received from the Stock Exchanges please find below the details:

Symbol	NSE: CAPLIPOINT; BSE: 524742
Company Name	Caplin Point Laboratories Limited
Financial From	1st April 2025
Financial To	31st March 2026
Outstanding Qualified Borrowings at the start of the financial year (Rs. In Crores)	NIL
Outstanding Qualified Borrowings at the end of the financial year (Rs. In Crores)	NIL
Credit rating (highest in case of multiple ratings)	NA
Incremental borrowing done during the year (qualified borrowings) (Rs. In Crores)	NA
Borrowings by way of issuance of debt securities during the year (Rs. In Crores)	NA

Note: The information pertaining to the outstanding borrowings are provided as on March 31, 2026.

Kindly take the same on your records.

Sincerely Yours
For Caplin Point Laboratories Limited
VENKATRAM
GANAPATHISUBRAM
ANIAN
Digitally signed by VENKATRAM
GANAPATHISUBRAMANIAN
Date: 2026.05.14 13:11:52
+05'30'

Venkatram G
General Counsel & Company Secretary
Membership No. A23989

AI assistant

Caplin Point Laboratories Ltd. — Audit Report / Information 2026

61439_rns_2026-05-14_f1aab7cf-f669-4d01-9d5e-340cb636f83b.pdf

Independent Auditor's Report on Audited Consolidated Quarterly and Annual Financial Results of Caplin Point Laboratories Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Report on the Audit of the Consolidated Financial Results

Opinion

Subsidiary Companies

Step Down Subsidiaries (Subsidiaries of Caplin Point Far East Limited, Hong Kong)

Step Down Subsidiary (Subsidiary of Caplin Steriles Limited, India)

Associate Company of Caplin Steriles Limited

Basis for Opinion

Management’s Responsibilities for the Consolidated Financial Results

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

Other Matters

CAPLIN POINT LABORATORIES LIMITED

Segment Information (Consolidated)

CAPLIN POINT LABORATORIES LIMITED

Consolidated Notes:

Independent Auditor's Report on Audited Standalone Quarterly and Annual Financial Results of Caplin Point Laboratories Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Report on the Audit of the Standalone Financial Results

Opinion

Basis for Opinion

Management’s Responsibilities for the Standalone Financial Results

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Other Matters

CAPLIN POINT LABORATORIES LIMITED

Standalone Notes:

Business Highlights for Q4 FY26:

Emerging Markets:

US & Regulated Markets:

Location of Plants and Facilities

About Caplin Point Laboratories Limited:

EARNINGS PRESENTATION Q4 FY26

Value Research magazine – Wealth Insight June 2022 issue

Contract manufacturer

Becoming a responsible pharma company

Diversified Product Portfolio

Chairman Perspectives

Management Team

Dr. Sridhar Ganesan

Mr. D Muralidharan

Q4 FY26 Highlights (US and Regulated markets)

01

02

03

04

05

Emerging Markets Business Highlights

Revenue Break up and Manufacturing Strategy

Caplin Point Laboratories

Manufacturing Units:

Research & Development:

Subsidiaries of CPL

Caplin Point Far East Ltd

Subsidiaries

Caplin One Labs Ltd (COL)

Manufacturing Unit:

Caplin Steriles Ltd (India)

Manufacturing Units:

Research & Development:

Caplin Steriles USA Inc (US)

Distribution:

Location of Plants and Facilities

Q4 FY26 Consolidated Income Statement

ESG Commitments

Community Development

Recycled Waste

Environmental & Social

CSR

INR 8.49 Crores

INR 4.16 Crores

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Caplin Point Laboratories Ltd. Audit Report / Information 2026