Interim report
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Date: November 08, 2025 To, BSE Limited, 20th Floor, P.J. Towers, Dalal Street, Mumbai - 400001. BSE Scrip Code: 544449 National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051 NSE Scrip Symbol: ANTHEM Subject: Outcome of the Board Meeting held on Saturday, November 08, 2025 Dear Sir/Ma’am Pursuant to Regulation 30 read with Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”), we would like to inform you that the Board of Directors of Anthem Biosciences Limited (formerly known as Anthem Biosciences Private Limited) ("Company") at their meeting held on Saturday, November 08, 2025, has approved the Unaudited Standalone and Consolidated Financial Results along with Limited Review Report of Statutory Auditors for the quarter and half year ended September 30, 2025. The meeting commenced at 04:15 p.m. and concluded at 05:22 p.m. IST. The said financial results for the quarter and half year ended September 30, 2025 were duly reviewed by Audit Committee at its meeting held on November 08, 2025 and recommended to the Board. A copy of the said Unaudited Standalone and Consolidated Financial Results along with Limited Review Report of the Statutory Auditors are enclosed herewith and the extract of the results will be published in the newspapers as required under Regulation 47(1) of SEBI LODR Regulations. The above intimation is also available on the Company’s website at https://www.anthembio.com/investor.html. We request you to kindly take the same on record. Thanking you, Yours truly, For Anthem Biosciences Limited (Formerly known as Anthem Biosciences Private Limited) _____________________ Divya Prasad Company Secretary & Compliance Officer Membership No: A41438
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K.P.RAO & CO. ’Poornima’, II Floor, 25, State Bank Road CHARTERED ACCOUNTANTS Bangalore - 560 001. Karnataka, India K.P.RAO K.VISWANATH Phone: 0825587385,25586814 H.N.ANIL S.PRASHANTH Fax: 25594661 MOHAN.R.LAVI P.RAVINDRANATH E Mail: info@kprao.co.in Branches Hyderabad: 3rd floor, D1, 6-3-652, Kautilya, Somajiguda, Hyderabad – 500 082. Ph.: 040-23322310 Independent Auditor’s Review Report on the quarterly and year to date Unaudited Standalone financial results of Anthem Biosciences Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Review report to The Board of Directors Anthem Biosciences Limited Bangalore 1. We have reviewed the unaudited standalone financial results of Anthem Biosciences Limited (the “Company”), for the quarter and half-year ended September 30, 2025 included in the accompanying “ Statement of Unaudited Standalone Financial results for the quarter and half- year ended September 30, 2025 ( the Statement) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended( Listing Regulations). 2. The Company’s management is responsible for the preparation of the Statement, in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (“SRE”) 2410 ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India (“ICAI”). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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K.P.RAO & CO. Chartered Accountants Continuation Sheet… Branches Hyderabad: 3rd floor, D1, 6-3-652, Kautilya, Somajiguda, Hyderabad – 500 082. Ph.: 040-23322310 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For K.P. Rao & Co., Chartered Accountants FRN:003135S Mohan R Lavi Partner Membership Number: 029340 Place: Bangalore Date: 8th November, 2025 UDIN: 25029340BMKTMY4079 Raghotham a Mohan Lavi Digitally signed by Raghothama Mohan Lavi Date: 2025.11.08 18:14:13 +05'30'
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Rs in Mn Year End 30/09/2025 30/06/2025 30/09/2024 30/09/2025 30/09/2024 31/03/2025 Unaudited Unaudited Unaudited (Note 4) Unaudited Audited (Note 6) Audited Income: Revenue from operations 5,522.26 5,380.11 5,248.63 10,902.36 8,634.03 18,406.49 Other income 537.99 277.28 278.32 815.27 472.86 1,094.40 Total income 6,060.25 5,657.39 5,526.95 11,717.64 9,106.89 19,500.89 Expenses: Cost of materials consumed 2,037.12 1,623.95 2,230.39 3,661.07 3,912.39 8,280.79 Changes in inventories of finished goods, work-in-progress and stock in trade 220.98 686.72 (356.29) 907.70 (575.66) (867.05) Employee benefit expenses 631.58 685.69 945.55 1,317.28 1,410.90 2,521.67 Finance cost 22.32 16.06 25.61 38.38 52.01 90.89 Depreciation and amortisation expense 239.20 226.12 191.09 465.33 374.46 779.37 Other expenses 376.03 429.46 420.88 805.49 645.99 1,580.97 Total expenses 3,527.23 3,668.01 3,457.21 7,195.24 5,820.09 12,386.66 Profit before exceptional items and tax 2,533.02 1,989.38 2,069.74 4,522.40 3,286.80 7,114.23 Exceptional items - - - - - - Profit before tax 2,533.02 1,989.38 2,069.74 4,522.40 3,286.80 7,114.23 Tax expense Current tax 637.51 500.69 520.91 1,138.20 827.22 1,820.27 Deferred tax (88.83) 5.29 (154.14) (83.53) (96.74) 232.08 Total tax expenses 548.68 505.98 366.78 1,054.66 730.48 2,052.36 Profit for the Period/Year 1,984.34 1,483.40 1,702.96 3,467.73 2,556.32 5,061.88 Other comprehensive income Other comprehensive income/(loss) not to be reclassified to profit or loss in subsequent period (19.39) 20.08 (2.51) 0.69 (5.03) (5.30) Income tax on above 4.88 (5.05) 0.63 (0.17) 1.27 1.33 Other comprehensive income/(loss) for the period/year (14.51) 15.03 (1.88) 0.52 (3.76) (3.96) Total comprehensive income for the period/year 1,969.83 1,498.43 1,701.08 3,468.25 2,552.56 5,057.91 Paid-up equity share capital (face value of Rs.2 each) 1,123.22 1,123.22 1,118.15 1,123.22 1,118.15 1,118.15 Reserves excluding revaluation reserves as per balance sheet i.e. 'Other Equity' 23,613.97 Earnings per share (not annualised) Basic 3.54 2.65 3.04 6.19 4.57 9.05 Diluted 3.51 2.61 2.99 6.12 4.49 9.01 See accompaning notes to financial results STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED AND HALF YEAR ENDED SEPTEMBER 30, 2025 Particulars Quarter ended ANTHEM BIOSCIENCES LIMITED CORPORATE IDENTITY NUMBER: L24233KA2006PLC039703 REGISTERED AND CORPORATE OFFICE: NO 49, F1&F2, CANARA BANK ROAD, BOMMASANDRA INDUSTRIAL AREA, PHASE-I, BOMMASANDRA, BANGALORE-560099. KARNATAKA INDIA. Email : investors.abl@anthembio.com Telephone: +91 080 6672 4000 Website: www.anthembio.com Half Year ended
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(₹.in Millions) Un-audited As at 30.09.2025 Audited As at 31.03.2025 I ASSETS 1) Non-current assets a) Property, plant and equipment 6,015.72 6,155.39 b) Capital work-in-progress 809.10 579.42 c) Right of use assets 40.51 47.91 d) Intangible assets 29.78 37.26 e) Financial Assets i) Investment 1,170.78 1,170.78 ii) Trade receivables 31.08 43.20 iii) Loans & Advances 4,144.35 3,327.35 iv) Other Financial Asset 76.06 109.21 f) Deferred tax assets 266.71 183.35 g) Non-Current tax assets (net) 29.18 14.01 h) Other non-current assets 23.25 47.06 Total Non-current assets 12,636.53 11,714.93 2) Current assets a) Inventories 1,678.73 3,386.03 b) Financial assets i) Investment 5,276.11 4,161.42 ii) Trade receivables 5,830.80 4,479.10 iii) Cash and cash equivalents 4,924.47 3,101.13 iv) Bank balances, other than (iii) above 683.71 8.39 v) Other Financial Asset 3.20 4.12 c) Other current assets 2,468.93 1,500.53 Total Current assets 20,865.95 16,640.71 33,502.48 28,355.64 II EQUITY AND LIABILITIES Equity a) Share capital 1,123.22 1,118.15 b) Other equity 27,411.98 23,613.97 Total Equity 28,535.20 24,732.12 Liabilities 1) Non-current liabilities a) Financial liabilities i) Lease liabilities 22.08 28.56 ii) Borrowings 373.56 470.28 iii) Other financial liabilities 169.12 131.53 b) Provisions 98.86 72.04 c) Other non-current liabilities 8.17 9.34 Total non-current liabilities 671.79 711.76 2) Current liabilities a) Financial liabilities i) Lease liabilities 13.87 15.06 ii) Borrowings 690.66 619.26 iii) Trade Payables (a) Dues of Micro enterprises & small enterprises 183.41 100.11 (b) Dues to other than Micro enterprises & small enterprises 554.27 1,000.83 iv) Other financial liabilities 62.67 58.40 b) Other current liabilities 2,498.14 849.63 c) Provisions 24.00 38.18 d) Current Tax Liabilities (net) 268.47 230.27 Total current liabilities 4,295.49 2,911.76 33,502.48 28,355.64 Particulars TOTAL ASSETS TOTAL EQUITY AND LIABILITIES ANTHEM BIOSCIENCES LIMITED CORPORATE IDENTITY NUMBER: L24233KA2006PLC039703 REGISTERED AND CORPORATE OFFICE: NO 49, F1&F2, CANARA BANK ROAD, BOMMASANDRA INDUSTRIAL AREA, PHASE-I, BOMMASANDRA, BANGALORE-560099. KARNATAKA INDIA. Email : investors.abl@anthembio.com Telephone: +91 080 6672 4000 Website: www.anthembio.com STATEMENT OF UNAUDITED STANDALONE ASSET & LIABILITY FOR HALF YEAR ENDED SEPTEMBER 30, 2025
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Unaudited Audited A. Cash Flow from operating activities: Net Profit before taxation 4,522.40 7,114.23 Adjustment:(+/-) Depreciation/ Amortisation 465.33 779.37 Provision for gratuity and leave encashment 12.65 11.40 Provision for doubtful debts - 20.20 Unrealized foreign exchange (gain)/loss - 69.72 Interest and finance charges 38.38 90.89 Interest from deposits & advances (420.06) (884.11) Dividend/Capital gain from mutual funds (36.86) (74.78) Employee share based payment 79.63 343.46 (Profit)/Loss on sale of asset - 4.37 4,661.46 7,474.75 Adjustments for: Other financial Assets 34.06 (59.23) Other Current Assets (968.41) (490.44) Other non-current Assets 8.63 (19.35) Current financial liabilites 4.27 (0.82) Trade and other receivables (1,339.58) 337.11 Inventories 1,707.31 (1,272.94) Trade payables and other liabilities (363.26) 96.88 Other current liabilities 1,447.31 (52.12) Provisions 0.69 (25.50) Cash Generated (used in) / From Operations 5,192.48 5,988.36 Income tax Received / (Paid) (900.00) (1,590.00) Net Cash from / (used in) Operating Activities (A) 4,292.48 4,398.36 B. Cash Flow from Investing Activities: Purchase of fixed assets and other capital expenditure (348.33) (2,268.58) Sale of Fixed Assets 37.54 22.75 (Increase)/Decrease in CWIP (229.68) 979.72 Purchase of Intangible Assets - (1.40) Interest from deposits & advances 420.06 884.11 Dividend/capital gain from Mutual Funds 36.86 74.78 Proceeds from (Investments in) Mutual Fund and Equities (1,114.69) (614.47) Receipt/(payment) of loans and advances to related party (817.00) (1,540.01) Net Cash from / (used in) Investing activities (B) (2,015.24) (2,463.10) C. Cash flow from Financing Activities: Proceeds from issue of equity shares 255.19 - Repayment of borrowings (96.72) (189.28) Other Non-Current liabilities 29.94 (1.20) Proceeds/(repayment) of short term borrowings 71.39 (389.41) Interest and finance charges (38.38) (84.33) Net Cash from / (used) in Financing Activities (C) 221.43 (664.21) Net change in Cash and Cash Equivalents (A+B+C) 2,498.66 1,271.04 Cash and Cash Equivalents (beginning of the year) 3,109.52 1,838.47 Cash and Cash Equivalents (ending period) 5,608.18 3,109.52 Components of cash and cash equivalents : Balance with scheduled banks on: - on Current Account 36.41 110.55 - on deposit accounts 4,888.06 2,990.53 Cash on Card - - Cash on Hand - 0.05 Other Bank Balances 683.71 8.39 Cash and cash equivalents at the end of the period / year 5,608.18 3,109.52 Operating Profit before Working Capital Changes ANTHEM BIOSCIENCES LIMITED CORPORATE IDENTITY NUMBER: L24233KA2006PLC039703 Six months ended 30th September 2025 Year ended 31st March 2025Particulars REGISTERED AND CORPORATE OFFICE: NO 49, F1&F2, CANARA BANK ROAD, BOMMASANDRA INDUSTRIAL AREA, PHASE-I, BOMMASANDRA, BANGALORE-560099. KARNATAKA INDIA. Email : investors.abl@anthembio.com Telephone: +91 080 6672 4000 Website: www.anthembio.com STANDALONE STATEMENT OF CASH FLOWS FOR HALF YEAR ENDED SEPTEMBER 30, 2025 (₹.in Millions)
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Notes to standalone financial statements. 1 2 3 4 5 6 7 Prior period/year figures have been reclassified wherever required to confirm to the classification of the current period/year. Anthem Biosciences Limited CIN:L24233KA2006PLC039703 Ajay Bhardwaj Managing Director DIN: 00333704 Place: Bangalore Date: November 08, 2025 During the year, the company has allotted 2,532,951 nos of fully paid up equity shares of Rs.2 each under "ESOP Scheme 2024" on approval accorded by the Board of Directors of the company at their meetings held on June 11, 2025. For and on behalf of the board of directors of These unaudited standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations") . The above statement of unaudited standalone financial results ("the Statements") of the Company for the quarter ended and half year ended 30th September 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on November 8, 2025. These statements have been subjected to review by the Statutory Auditor of the Company. The reports of the Statutory Auditor are unqualified. The Company has completed its IPO of Offer for Sale equity shares of face value of Rs. 2/- each at an issue price of Rs. 570/- per equity share, comprising offer for sale of 59,575,319 shares by selling share holders. The equity shares of the company were listed on NSE Limited and BSE Limited on July 21, 2025 On July 21, 2025, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). Accordingly, comparative numbers for the quarter ended September 30, 2024 were not subjected to a review by statutory auditors of the Company and are prepared by the management of the Company, reviewed by the Audit Committee and approved by the Board of Directors of the Company. The standalone financial information for the six months ended September 30, 2024 has been extracted from audited Special Purpose Standalone Interim Financial Statements prepared for the purpose of Company’s Restated Consolidated Financial Statements for inclusion in Draft Red Herring Prospectus, in connection with the listing of Company's equity shares.
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K.P.RAO & CO. ’Poornima’, II Floor, 25, State Bank Road CHARTERED ACCOUNTANTS Bangalore - 560 001. Karnataka, India K.P.RAO K.VISWANATH Phone: 0825587385,25586814 H.N.ANIL S.PRASHANTH Fax: 25594661 MOHAN.R.LAVI P.RAVINDRANATH E Mail: info@kprao.co.in Branches Hyderabad: 3rd floor, D1, 6-3-652, Kautilya, Somajiguda, Hyderabad – 500 082. Ph.: 040-23322310 Independent Auditor’s Review Report on the quarterly and year to date Unaudited Consolidated Financial Results of Anthem Biosciences Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Review report to The Board of Directors of Anthem Biosciences Limited Bangalore 1. We have reviewed the unaudited consolidated financial results of Anthem Biosciences Limited (the “Company”) and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”), for the quarter and half-year ended September 30, 2025 included in the accompanying “ Statement of Unaudited Consolidated Financial results for the quarter and half-year ended September 30, 2025 ( the Statement) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended( Listing Regulations). 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (“SRE”) 2410 ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’, issued by the Institute of Chartered Accountants of India (“ICAI”). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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K.P.RAO & CO. Chartered Accountants Continuation Sheet… Branches Hyderabad: 3rd floor, D1, 6-3-652, Kautilya, Somajiguda, Hyderabad – 500 082. Ph.: 040-23322310 We also performed procedures in accordance with the Circulars issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations to the extent applicable. 4. The Statement includes the results of Neoanthem Lifesciences Private Limited (a wholly owned subsidiary). The Statement includes the unaudited financial results of one subsidiary, whose results reflect total asset of Rs. 4,562.31 million as at September 30, 2025 and total revenue (before consolidation adjustments) of Rs. 125.97 million and total net loss after tax (before consolidation adjustments) of Rs. (375.59) million and total comprehensive loss (net) of Rs. (376.30) million for the half year ended as considered in the Statement, which have been reviewed by us. Our opinion on the Statement is not modified in respect of the above matters. 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For K.P. Rao & Co., Chartered Accountants FRN:003135S Mohan R Lavi Partner Membership Number: 029340 Place: Bangalore Date: 8th November, 2025 UDIN: 25029340BMKTMZ6775 Raghothama Mohan Lavi Digitally signed by Raghothama Mohan Lavi Date: 2025.11.08 18:12:33 +05'30'
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Rs in Mn Year End 30/09/2025 30/06/2025 30/09/2024 30/09/2025 30/09/2024 31/03/2025 Unaudited Unaudited Unaudited (Note 4) Unaudited Audited (Note 6) Audited Income: Revenue from operations 5,500.27 5,402.09 5,249.56 10,902.36 8,635.50 18,445.53 Other income 482.29 228.12 278.45 710.41 473.00 857.32 Total income 5,982.56 5,630.21 5,528.01 11,612.77 9,108.50 19,302.85 Expenses: Cost of materials consumed 2,012.63 1,622.05 2,234.72 3,634.68 3,919.26 8,306.17 Changes in inventories of finished goods, work-in-progress and stock in trade 220.98 686.72 (356.29) 907.70 (575.66) (867.05) Employee benefit expenses 677.16 720.32 963.85 1,397.48 1,438.45 2,604.94 Finance cost 30.31 16.10 35.51 46.41 72.56 103.29 Depreciation and amortisation expense 334.99 264.46 199.92 599.45 386.70 893.71 Other expenses 410.47 458.08 454.98 868.54 692.11 1,693.11 Total expenses 3,686.53 3,767.73 3,532.68 7,454.26 5,933.41 12,734.17 Profit before exceptional items and tax Exceptional items - - - - - - Share of Profit of Joint Venture/Associate - - - - - - Profit before tax 2,296.03 1,862.48 1,995.33 4,158.51 3,175.09 6,568.68 Tax expense Current tax 637.51 500.69 520.91 1,138.20 827.23 1,820.27 Deferred tax (75.77) 3.89 (144.86) (71.87) (95.20) 235.81 Total tax expenses 561.74 504.58 376.05 1,066.33 732.03 2,056.08 Profit for the Period/Year 1,734.28 1,357.91 1,619.27 3,092.18 2,443.06 4,512.59 Other comprehensive income Other comprehensive income/(loss) not to be reclassified to profit or loss in subsequent period (20.28) 20.40 (2.51) 0.12 (5.03) (5.30) Income tax on above 4.82 (5.13) 0.63 (0.31) 1.27 1.33 Share of OCI of Joint Venture/Associate Other comprehensive income/(loss) for the period/year (15.46) 15.27 (1.88) (0.19) (3.76) (3.96) Total comprehensive income for the period/year 1,718.82 1,373.18 1,617.39 3,091.99 2,439.30 4,508.63 Paid-up equity share capital (face value of Rs.2 each) 1,123.22 1,123.22 1,118.15 1,123.22 1,118.15 1,118.15 Reserves excluding revaluation reserves as per balance sheet i.e. 'Other Equity' 22,980.48 Non-controlling interests Earnings per share (not annualised for the Quarter) Basic 3.09 2.43 2.90 5.52 4.37 8.07 Diluted 3.06 2.39 2.84 5.45 4.29 8.04 See accompaning notes to financial results STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED AND HALF YEAR ENDED SEPTEMBER 30, 2025 Particulars Quarter ended ANTHEM BIOSCIENCES LIMITED CORPORATE IDENTITY NUMBER: L24233KA2006PLC039703 REGISTERED AND CORPORATE OFFICE: NO 49, F1&F2, CANARA BANK ROAD, BOMMASANDRA INDUSTRIAL AREA, PHASE-I, BOMMASANDRA, BANGALORE-560099. KARNATAKA INDIA. Email : investors.abl@anthembio.com Telephone: +91 080 6672 4000 Website: www.anthembio.com Half Year ended
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(₹.in Millions) Un-audited As at 30.09.2025 Audited As at 31.03.2025 I ASSETS 1) Non-current assets a) Property, plant and equipment 7,619.44 6,964.42 b) Capital work-in-progress 2,634.72 2,968.81 c) Right of use assets 40.51 47.91 d) Intangible assets 30.94 38.71 e) Financial Assets i) Investment 169.28 169.28 ii) Trade receivables - 31.12 iii) Loans & Advances 49.79 33.18 iv) Other Financial Asset 86.64 119.64 f) Deferred tax assets 251.03 179.47 g) Non-Current tax assets (net) 29.18 14.01 h) Other non-current assets 90.50 142.10 Total Non-current assets 11,002.02 10,708.64 2) Current assets a) Inventories 1,857.59 3,404.34 b) Financial assets i) Investment 5,276.11 4,161.42 ii) Trade receivables 5,773.38 4,503.96 iii) Cash and cash equivalents 5,038.31 3,161.43 iv) Bank balances, other than (iii) above 683.71 8.39 v) Other Financial Asset 3.20 4.26 c) Other current assets 3,208.66 2,123.39 Total Current assets 21,840.96 17,367.19 32,842.97 28,075.84 II EQUITY AND LIABILITIES Equity a) Share capital 1,123.22 1,118.15 b) Other equity 26,402.23 22,980.48 Total Equity 27,525.45 24,098.64 Liabilities 1) Non-current liabilities a) Financial liabilities i) Lease liabilities 22.08 28.56 ii) Borrowings 373.56 470.28 iii) Non Current liabilitiesOther financial liabilities 169.12 131.53 b) Provisions 103.91 75.15 c) Other non-current liabilities 8.17 9.34 Total non-current liabilities 676.85 714.87 2) Current liabilities a) Financial liabilities i) Lease liabilities 13.87 15.06 ii) Borrowings 690.66 619.26 iii) Trade Payables (a) Dues of Micro enterprises & small enterprises 192.53 106.01 (b) Dues to other than Micro enterprises & small enterprises 583.50 994.86 iv) Other financial liabilities 62.67 58.40 b) Other current liabilities 2,804.37 1,199.57 c) Provisions 24.61 38.89 d) Current Tax Liabilities (net) 268.47 230.27 Total current liabilities 4,640.67 3,262.33 32,842.97 28,075.83 Particulars TOTAL ASSETS TOTAL EQUITY AND LIABILITIES ANTHEM BIOSCIENCES LIMITED CORPORATE IDENTITY NUMBER: L24233KA2006PLC039703 REGISTERED AND CORPORATE OFFICE: NO 49, F1&F2, CANARA BANK ROAD, BOMMASANDRA INDUSTRIAL AREA, PHASE-I, BOMMASANDRA, BANGALORE-560099. KARNATAKA INDIA. Email : investors.abl@anthembio.com Telephone: +91 080 6672 4000 Website: www.anthembio.com STATEMENT OF UNAUDITED CONSOLIDATED ASSET & LIABILITY FOR HALF YEAR ENDED SEPTEMBER 30, 2025
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(Unaudited) (Audited) A. Cash Flow from Operating Activities Net profit before extraordinary items and tax 4,158.50 6,568.68 Adjustments for : Depreciation and Amortisation Expense 599.46 893.71 Provision for gratuity and leave encashment 14.48 15.22 Provision for doubtful debts - 20.20 Unrealized foreign exchange (gain)/loss (0.12) 69.91 Interest and finance charges 46.41 103.29 Interest from deposits & advances (313.17) (647.00) Dividend/Capital gain from mutual funds (36.86) (74.78) Employee share based payment 79.63 343.46 (Profit)/Loss on sale of asset - 4.37 Operating profit before working capital changes, extraordinary items 4,548.33 7,297.07 Adjustments for: Other financial Assets 34.05 (59.62) Other Current Assets (1,085.27) (764.28) Other non-current Assets 36.43 55.99 Current financial liabilites 4.27 (0.82) Trade and other receivables (1,238.29) 330.46 Inventories 1,546.75 (1,290.87) Trade payables and other liabilities (324.84) 93.75 Other current liabilities 1,403.61 137.17 Provisions 0.12 (25.50) Cash Generated (used in) / From Operations 4,925.17 5,773.37 Income tax Received / (Paid) (900.00) (1,590.00) Net Cash from / (used in) Operating Activities (A) 4,025.17 4,183.37 B. Cash Flow from Investing Activities Purchase of fixed assets and other capital expenditure (1,276.73) (3,145.29) Sale of Fixed Assets 37.54 22.75 (Increase)/Decrease in CWIP 334.10 478.13 Purchase of Intangible Assets - (1.40) Interest from deposits & advances 313.17 647.00 Dividend/capital gain from Mutual Funds 36.86 74.78 Proceeds from (Investments in) Mutual Fund and Equities (1,114.69) 385.53 Receipt/(payment) of loans and advances to related party (16.61) 17.37 Net Cash from / (used in) Investing activities (B) (1,686.36) (1,521.13) C. Cash Flow from Financing Activities Proceeds from issue of equity shares 255.19 - Repayment of borrowings (96.72) (648.66) Other Non-Current liabilities 29.94 (1.20) Proceeds/(repayment) of short term borrowings 71.39 (589.41) Interest and finance charges (46.41) (96.73) Net Cash from / (used) in Financing Activities (C) 213.39 (1,336.00) Net change in Cash and Cash Equivalents (A+B+C) 2,552.20 1,326.24 Cash and Cash Equivalents (beginning of the year) 3,169.82 1,843.58 Cash and Cash Equivalents (ending period) 5,722.01 3,169.82 Components of cash and cash equivalents : Balance with scheduled banks on: - on Current Account 141.99 123.62 - on deposit accounts 4,896.32 3,037.75 Cash on Card - - Cash on Hand - 0.05 Other Bank Balances 683.71 8.39 Cash and cash equivalents at the end of the period / year 5,722.01 3,169.82 ANTHEM BIOSCIENCES LIMITED CORPORATE IDENTITY NUMBER: L24233KA2006PLC039703 REGISTERED AND CORPORATE OFFICE: NO 49, F1&F2, CANARA BANK ROAD, BOMMASANDRA INDUSTRIAL AREA, PHASE-I, BOMMASANDRA, BANGALORE-560099. KARNATAKA INDIA. Email : investors.abl@anthembio.com Telephone: +91 080 6672 4000 Website: www.anthembio.com Particulars Six months ended 30th September 2025 Year ended 31st March 2025 (Rs. in million) CONSOLIDATED STATEMENT OF CASH FLOWS FOR HALF YEAR ENDED SEPTEMBER 30, 2025
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Anthem Bioscinces Limited Year Ended 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 [Unaudited] [Unaudited] [Unaudited] [Unaudited] [Unaudited] [Audited] I Segment wise revenue and results: Segment revenue: a)CRDMO 4,658.13 4,527.11 4,350.88 9,185.24 7,005.57 15,060.93 b)Speciality Ingredients 842.14 874.98 898.67 1,717.13 1,629.93 3,384.60 Total 5,500.27 5,402.09 5,249.56 10,902.36 8,635.50 18,445.53 II Segmental Results: Gross profits from each segment a)CRDMO 2,854.46 2,648.72 2,912.03 5,503.18 4,474.76 9,303.31 b)Speciality Ingredients 412.22 444.59 459.11 856.81 817.14 1,703.10 Total 3,266.67 3,093.32 3,371.13 6,359.99 5,291.90 11,006.40 Less: Selling and un-allocable expenditure net of other income 970.64 1,230.84 1,375.81 2,201.48 2,116.82 4,437.73 Total profit before tax: 2,296.03 1,862.48 1,995.33 4,158.51 3,175.09 6,568.68 Note: 1.The assets and liabilities of the Group are used interchangeably amongst segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence assets and liabilities have not been identified to any of the reportable segments. SEGMENT INFORMATION Amount (INR Mn) Sl.No Particulars Quarter Ended Half Year Ended
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Notes to consolidated financial statements. 1 2 3 4 5 6 7 The consolidated financial statements include the financial results of Anthem Biosciences Limited (Parent Company) and of the following subsidiaries: Neoanthem Lifesciences Private limited (wholly owned subsidiary) 8 Prior period/year figures have been reclassified wherever required to confirm to the classification of the current period/year. Anthem Biosciences Limited CIN:L24233KA2006PLC039703 Ajay Bhardwaj Managing Director DIN: 00333704 Place: Bangalore Date: November 08, 2025 During the year, the company has allotted 2,532,951 nos of fully paid up equity shares of Rs.2 each under "ESOP Scheme 2024" on approval accorded by the Board of Directors of the company at their meetings held on June 11, 2025 For and on behalf of the board of directors of These unaudited consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations") . The above statement of unaudited consolidated financial results ("the Statements") of the Company for the quarter ended and half year ended 30th September 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 8th November 2025. These statements have been subjected to review by the Statutory Auditor of the Company. The reports of the Statutory Auditor are unqualified. The Company has completed its IPO of Offer for Sale of equity shares of face value of Rs. 2/- each at an issue price of Rs. 570/- per equity share, comprising offer for sale of 59,575,319 shares by selling share holders. The equity shares of the company were listed on NSE Limited and BSE Limited on July 21, 2025. On July 21, 2025 the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). Accordingly, comparative numbers for the quarter ended September 30, 2024 were not subjected to a review by statutory auditors of the Company and are prepared by the management of the Company, reviewed by the Audit Committee and approved by the Board of Directors of the Company. The consolidated financial information for the six months ended September 30, 2024 has been extracted from audited Special Purpose Consolidated Interim Financial Statements prepared for the purpose of Company’s Restated Consolidated Financial Statements for inclusion in Draft Red Herring Prospectus, in connection with the listing of Company's equity shares.