Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Sai Life Sciences Ltd
Quarter-by-quarter operating performance
| Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 384 | 439 | 280 | 396 | 440 | 580 | 496 | 537 | 556 | 602 |
| Expenses + | 287 | 315 | 254 | 293 | 320 | 422 | 375 | 392 | 369 | 426 |
| Operating Profit | 96 | 125 | 26 | 102 | 120 | 158 | 121 | 146 | 188 | 177 |
| OPM % | 25% | 28% | 9% | 26% | 27% | 27% | 24% | 27% | 34% | 29% |
| Other Income + | 11 | 3 | 8 | 10 | 9 | 10 | 10 | 15 | 0 | 16 |
| Interest | 23 | 21 | 21 | 21 | 23 | 11 | 12 | 9 | 10 | 8 |
| Depreciation | 31 | 31 | 31 | 36 | 34 | 37 | 38 | 40 | 44 | 45 |
| Profit before tax | 53 | 76 | -18 | 55 | 72 | 119 | 81 | 112 | 134 | 139 |
| Tax % | 25% | 26% | -25% | 25% | 25% | 26% | 25% | 25% | 25% | 25% |
| Net Profit + | 40 | 56 | -14 | 42 | 54 | 88 | 60 | 84 | 100 | 104 |
| EPS in Rs | 2.59 | 4.24 | 2.90 | 4.00 | 4.75 | 4.92 |
Financials of Sai Life Sciences Ltd
Annual income statement trend
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Sales + | 695 | 726 | 760 | 870 | 1,217 | 1,465 | 1,695 | 2,192 |
| Expenses + | 520 | 558 | 593 | 743 | 1,048 | 1,178 | 1,285 | 1,561 |
| Operating Profit | 176 | 168 | 167 | 126 | 169 | 287 | 410 | 631 |
| OPM % | 25% | 23% | 22% | 15% | 14% | 20% | 24% | 29% |
| Other Income + | 6 | 18 | 27 | 28 | 27 | 29 | 35 | 41 |
| Interest | 24 | 22 | 33 | 54 | 81 | 88 | 78 | 39 |
| Depreciation | 44 | 55 | 80 | 90 | 99 | 119 | 139 | 167 |
| Profit before tax | 113 | 109 | 82 | 10 | 16 | 109 | 228 | 466 |
| Tax % | 35% | 30% | 25% | 36% | 39% | 24% | 25% | 25% |
| Net Profit + | 73 | 76 | 61 | 6 | 10 | 83 | 170 | 349 |
| EPS in Rs | 8.16 | 16.48 | ||||||
| Dividend Payout % | 0% | 0% | 0% | 1,117% | 676% | 0% | 0% | 0% |
Financials of Sai Life Sciences Ltd
Capital structure and asset base
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Equity Capital | 16 | 16 | 17 | 18 | 18 | 18 | 21 | 21 |
| Reserves | 703 | 778 | 845 | 861 | 870 | 957 | 2,108 | 2,463 |
| Borrowings + | 249 | 304 | 637 | 752 | 933 | 928 | 352 | 288 |
| Other Liabilities + | 247 | 312 | 318 | 527 | 358 | 359 | 665 | 854 |
| Total Liabilities | 1,215 | 1,410 | 1,817 | 2,157 | 2,179 | 2,262 | 3,146 | 3,626 |
| Fixed Assets + | 373 | 641 | 701 | 751 | 1,037 | 1,180 | 1,488 | 1,815 |
| CWIP | 116 | 91 | 246 | 410 | 151 | 107 | 124 | 270 |
| Investments | 0 | 0 | 0 | 0 | 2 | 2 | 2 | 50 |
| Other Assets + | 726 | 679 | 870 | 997 | 989 | 973 | 1,531 | 1,490 |
| Total Assets | 1,215 | 1,410 | 1,817 | 2,157 | 2,179 | 2,262 | 3,146 | 3,626 |
Financials of Sai Life Sciences Ltd
Operating, investing and financing cash movement
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 129 | 116 | -36 | 105 | 219 | 263 | 314 | 509 |
| Cash from Investing Activity + | -158 | -262 | -260 | -102 | -99 | -191 | -536 | -395 |
| Cash from Financing Activity + | 268 | -4 | 296 | 72 | -201 | -95 | 301 | -124 |
| Net Cash Flow | 239 | -150 | -1 | 75 | -80 | -24 | 79 | -10 |
| Free Cash Flow | -28 | -157 | -298 | -102 | 148 | 82 | -55 | -83 |
| CFO/OP | 90% | 81% | -13% | 90% | 132% | 96% | 82% | 87% |
Financials of Sai Life Sciences Ltd
Working capital efficiency and return ratios
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|
| Debtor Days | 123 | 136 | 99 | 102 | 85 | 64 | 76 | 62 |
| Inventory Days | 86 | 79 | 127 | 179 | 121 | 72 | 93 | 97 |
| Days Payable | 207 | 258 | 230 | 279 | 180 | 113 | 253 | 182 |
| Cash Conversion Cycle | 1 | -43 | -4 | 2 | 25 | 22 | -83 | -24 |
| Working Capital Days | 55 | 24 | 62 | 42 | 36 | 12 | 66 | 78 |
| ROCE % | 13% | 9% | 3% | 6% | 11% | 14% | 20% |