WINDLASNSE6 November 2025

Windlas Biotech Limited has informed the Exchange about Investor Presentation

Windlas Biotech Limited

Windlas Biotech Limited

Reg. Off.: 40/1, Mohabewala Industrial Area Dehradun, Uttarakhand 248 110, India Tel.:+91-135-6608000-30, Fax:+91-135-6608199

Corp. Off.: 705-706, Vatika Professional Point, Sector-66, Golf Course Ext. Road, Gurgaon, Haryana 122 001, India Tel.:+91-124-2821030

CIN-L74899UR2001PLC033407

November 6, 2025

To Listing / Compliance Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai – 400 001

To Listing / Compliance Department National Stock Exchange of India Limited Exchange Plaza, C-1, Block G Bandra Kurla Complex Bandra (E), Mumbai – 400 051

BSE CODE: 543329

NSE SYMBOL: WINDLAS

Dear Sir/ Madam.

Sub: Regulation 30(6) of SEBI (LODR) Regulations, 2015

Please find enclosed herewith the Results Presentation for the Quarter and Half Year ended September 30, 2025 for

your record.

Kindly take the same on record.

Thanking you,

Yours faithfully,

For Windlas Biotech Limited

Ananta Narayan Panda Company Secretary & Compliance Officer

Encl: as above

www.windlas.com

Windlas Biotech Limited Investor Presentation – Q2 & H1FY26

Disclaimer

This presentation and the accompanying slides (the “Presentation”), has been prepared by Windlas Biotech Limited (the “Company”), solely for information purposes and do not

constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding

commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty,

express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation

may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is

expressly excluded.

Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-

looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are

difficult to predict. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this

Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by

third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. The Company and/or its

affiliated companies and/or their respective employees and/or agents have no responsibility or liability (express or implied) whatsoever and howsoever arising (including, without

limitation for any claim, proceedings, action, suits, losses, expenses, damages or costs) which may be brought against or suffered by any person as a result of acting in reliance upon the

whole or any part of the contents of this presentation and neither the Company, its affiliated companies nor their respective employees or agents accepts any liability for any error,

omission or misstatement, negligent or otherwise, in this presentation and any liability in respect of the presentation or any inaccuracy therein or omission therefrom which might

otherwise arise is hereby expressly disclaimed.

2

Table of Contents

SCALABILITY, DURABILITY & PROFITABILITY

Windlas – At a Glance

Q2 & H1FY26 Highlights

Business Verticals

Company Overview

Annual Financials

3

Windlas – Trusted Partner in Delivering Value Across the Healthcare Ecosystem

Building Scale and Excellence in Generic Formulations

~25 Years of Expertise Creating Strong Entry Barriers

Robust Financial Position (as of FY25)

• Presence across all stages of Generics Value Chain with

focus on Formulations - Development, Manufacturing and Marketing

• 5 State-of-the-Art, WHO-GMP compliant manufacturing plants with 8,522 Mn of capacity for Tablets & Capsules, 54 Mn for Pouch & Sachets & 61 Mn for Liquid Bottles

• 7 of the Top 10 and 15 of the Top 20 Indian Pharma

• DSIR approved R&D laboratory & pilot scaled equipment

Companies serviced

• 757 Customers served

IP Rights (Formulation Technology) across 99% of products sold

• 5,582 Brands catered to across therapeutic areas

Fast growing in Trade Generics and Exports

• Higher revenue share of Chronic & Sub-Chronic (59%) and

Complex Generic (67%) in overall product portfolio

• 400 Brands under Domestic Trade Generics

• 80 Products exported across 10 Countries

• 4,340 brands in Complex Generics

• Strong Dossier development and regulatory expertise

• Proficient Leadership Team

• Long standing Customer Relationships

• 5-year CAGR of

• 18% Revenue

• 23% EBITDA

• 30% PAT

• 25% ROE and 27% ROCE

• 3.8x Asset Turnover

• 14 Days of Working Capital

• Rs 213 Cr of strong liquidity and Net Debt free

• Rs 68 Cr of Cashflow from Operations

• A+ Stable ICRA Rating

4

Q2 & H1FY26 Highlights

Management Commentary

The Indian Pharmaceutical Market (IPM) registered a year-on-year growth of 7.7% in Q2 FY26, with volume decline of 0.2%. Despite the subdued industry volume growth, we

are pleased to report another strong quarter, delivering a revenue increase of 19% in both Q2 FY26 and H1 FY26.

The growth was driven by steady and balanced contributions across all three business verticals—Generic Formulations CDMO, Trade Generics and Institutional, and Exports—

with quality standards remaining at the core of our strategy.

The company reported an earnings per share (EPS) of Rs 16.91 for H1FY26, reflecting a 21% YoY growth. In line with our dividend policy, the company paid dividend Rs 12.2

crores (Rs 5.8 per share) related to FY25.

Mr. Hitesh Windlass Managing Director

We continue to strengthen our manufacturing infrastructure through sustained investments in capacity enhancement. The Plant-2 extension, operational since Q4 FY25, is

now contributing meaningfully to the business. Our Injectables facility has gained further customer approvals, with commercial supplies ramping up across both CDMO and

Trade Generics verticals. Plant 6 expansion is advancing well, and we remain on track to commission the facility within FY26

Looking ahead, We continue to drive long-term shareholder value through enhancing operational efficiency, talent empowerment, sustained investment in quality and

compliance and capability expansion across dosage forms.

Windlas Biotech continued its growth trajectory, delivering the 11th consecutive quarter of record revenue performance. Backed by strategic initiatives, disciplined execution,

and a focus on sustainable value creation, the company recorded a 19% YoY revenue growth in Q2 FY26 and H1 FY26, with revenue from operations at Rs 222 Cr and Rs 432

Cr.

In mid September FY26, ESOP grants related to ESOP 2025 scheme were awarded. A non-cash ESOP expenditure impact of Rs 12Mn is reflected in the financials. In Q2 FY26,

EBITDA stood at Rs 29 Cr and PAT at Rs 18 Cr, while gross margin improved by 68 bps YoY. For H1FY26 with EBITDA at Rs 55 Cr and PAT at Rs 35 Cr. The gross margin expanded

by 70 bps YoY, supported by a favorable business mix and scale benefits.

In H1FY26 and Q2 FY26 the Generic Formulations CDMO vertical delivered steady growth of 18% YoY, supported by strong customer engagement and sustained demand for

high-quality manufacturing capabilities. The Trade Generics and Institutional business gained momentum with 25% YoY growth in H1 FY26 & 24% in Q2 FY26, driven by an

expanding product portfolio. The Exports vertical grew 23% and 13% YoY in H1 FY26 and Q2 FY26, reflecting our increasing footprint across semi-regulated geographies.

We have further improved our liquidity position to Rs 237 Crores. and generated healthy net operating cash flows of Rs 56 Crores.

As we move ahead, our focus remains on strengthening core capabilities and enhancing efficiencies. With disciplined execution and strong customer partnerships, Windlas

Biotech is well-positioned to capture opportunities and deliver sustained value for all stakeholders.

Ms. Komal Gupta CEO & CFO

6

Key Business Highlights

11th consecutive Quarter of record Revenue Rs 222 Cr (Q2FY26)

Rs 432 Cr Highest Ever Revenue (H1FY26)

Rs 55 Cr EBITDA; YoY growth 25% (H1FY26)

Rs 35 Cr PAT; YoY growth 22% (H1FY26)

Rs 16.91 EPS; YoY growth 21% (H1FY26)

Rs 56 Cr Cash generated from Operations (H1FY26)

30% ROCE* 27% ROE* (H1FY26)

Rs 237 Cr Strong Liquidity & Net Debt free (H1FY26)

*For ROCE & ROE, Capital Employed & Equity at the end of period after removing cash/bank & mutual fund balances at the end of period

7

Consolidated Financial Performance

Net Revenue from Operations (Rs Cr)

EBITDA (Rs Cr) & Margin (%)

PAT (Rs Cr) & Margin (%)

+19%

432

362

12.1%

12.7%

8.0%

8.2%

+25%

+22%

44

55

29

35

H1FY25

H1FY26

H1FY25

H1FY26

H1FY25

H1FY26

+19%

187

222

12.3%

12.8%

8.4%

8.0%

+24%

+14%

23

29

16

18

Q2FY25

Q2FY26

Q2FY25

Q2FY26

Q2FY25

Q2FY26

Revenue Mix (%) H1FY26 Vs H1FY25

4%

22%

H1FY26

74%

4%

21%

H1FY25

75%

Generic Formulations CDMO Trade Generics & Institutional Exports

8

Vertical-wise Revenue Breakup

Generic Formulations CDMO (Rs Cr)

Trade Generics & Institutional (Rs Cr)

+18%

+25%

272

321

77

96

Exports (Rs Cr)

+23%

13

16

H1FY25

H1FY26

H1FY25

H1FY26

H1FY25

H1FY26

+18%

136

160

+24%

52

42

+13%

9

10

Q2FY25

Q2FY26

Q2FY25

Q2FY26

Q2FY25

Q2FY26

9

Consolidated Profit & Loss Highlights

Particulars (Rs Cr)

Net Revenue from Operations

COGS

Gross Profit

Gross Margin (%)

Employee Expenses (Excluding ESOPs)

Other Expenses

EBITDA (excluding ESOPs expenses)

Q2FY26

222

137

85

38.4%

35

20

30

Q2FY25

187

116

71

37.7%

30

17

24

EBITDA Margin (%) (excluding ESOPs expenses)

13.5%

12.7%

Other Income

Finance Costs

Depreciation

Profit Before Tax (excluding ESOPs expenses)

Taxes

Profit After Tax (excluding ESOPs expenses)

PAT Margin (%) (excluding ESOPs expenses)

ESOP Expenses*

Reported EBITDA

Reported EBITDA Margin (%)

Reported Profit Before Tax

Reported Profit After Tax

Reported PAT Margin (%)

EPS (Rs)

4

1

8

25

6

19

8.7%

1.5

29

12.8%

24

18

8.0%

8.48

5

1

7

21

5

16

8.8%

0.7

23

12.3%

20

16

8.4%

7.49

Y-o-Y (%)

19%

21%

68 bps

26%

81 bps

19%

18%

-8 bps

24%

51 bps

16%

14%

-37 bps

H1FY26

432

267

166

38.3%

67

42

57

H1FY25

362

226

136

37.6%

57

34

45

13.2%

12.5%

9

2

15

49

11

37

8.6%

1.9

55

12.7%

47

35

8.2%

16.91

9

2

13

40

9

31

8.5%

1.5

44

12.1%

39

29

8.0%

13.97

Y-o-Y (%)

19%

22%

70 bps

25%

63 bps

22%

22%

18 bps

25%

61 bps

21%

22%

15 bps

*The ESOP charge in the Profit and Loss account is a non-cash expense and does not impact the company’s operating cash flows

10

Expected Non-Cash ESOP P&L impact

Scheme (Rs Cr)

FY 2025-26

FY 2026-27

FY 2027-28

FY 2028-29

FY 2029-30

H1 (Actual)

H2

H1

14.32

13.83

0.43

0.00

0.40

0.00

H2

7.41

0.20

-

H1

7.17

0.18

-

H2

4.00

0.02

-

H1

3.81

-

-

H2

1.70

-

-

H1

1.57

-

-

14.75

14.23

7.61

7.35

4.01

3.81

1.70

1.57

ESOP Plan 2025

ESOS Plan 2023

ESOP Plan 2021

Total

Note:

1.18

0.71

0.04

1.94

H2

-

-

-

-

• The ESOP charge in the Profit and Loss account is a non-cash expense and does not impact the company’s operating cash flows

• The above table illustrates expected ESOP cost (valuation as per Black-Scholes Model) for all unvested ESOPs granted so far, as of September 30, 2025

• All granted ESOPs assumed to be vested

• Movements of share price after the date of the grant do not affect the ESOP charge for already granted ESOPs

• In case of Windlas ESOP Plan 2025 the charge is front-ended with approximately 28% in FY26, 39% in FY27, 20% in FY28, 10% in FY29 and 3% in FY30

11

Condensed Balance Sheet and Cashflow (Consolidated)

Balance Sheet (Rs Cr)

30-Sept-25

30-Sept-24

Cash Flow Statement (Rs Cr)

H1FY26

H1FY25

Equity Capital

Reserves

Borrowings

Trade Payables

Other Liabilities

Total Liabilities & Equity

Fixed Assets

CWIP

Investments

Inventories

Trade Receivables

Cash Equivalents

Other Assets

Total Assets

11

524

26

193

61

814

215

27

246

70

198

15

44

814

10

461

15

188

73

747

187

32

182

82

187

31

45

747

Operating Profit Before Working Capital Changes

Changes in Working Capital

Cash Generated From Operations

Direct Taxes Paid (Net of Refund)

Net Cash From Operating Activities

Net Cash From Investing Activities

Net Cash From Financing Activities

Net Decrease/Increase in Cash and Cash Equivalents

58

5

63

-7

56

-44

-12

-0.2

Add: Cash & Cash Equivalents at the Beginning of the Period

0.4

46

-9

37

-7

30

-37

3

-5

5

Cash & Cash Equivalents at the End of the Period

0.2

0.4

12

Consistently Rewarding Shareholders

• The Earnings Per Share (EPS) stood at Rs 8.48 in Q2FY26 compared to Rs 7.49 in Q2FY25 reflecting a growth of 12.6% YoY

• Dividend:

• In line with our policy, Company paid a dividend of Rs 12.2 Cr (Rs 5.8 per share) to its shareholders for FY25 in August 2025

• According to our company policy, we aim to maintain a Dividend Payout Ratio as near as possible to 20% of our consolidated profit after tax,

subject to -

o Company’s need for Capital for its growth plan

o Positive Cash Flow

Earnings Per Share (Rs)

Dividend (Rs Cr)

28.0

29.2

18.6

19.7

16.0

-

-

7.6

5.5

11.5

12.2

FY21

FY22

FY23

FY24

FY25

FY20*

FY21*

FY22

FY23

FY24

FY25

8.9

FY20

*No Dividends in FY20 & FY21 as the company got listed in FY22

13

Business Verticals

1. Generic Formulations CDMO – Largest Business Vertical; Growing Consistently

• Generic Fomulations CDMO focuses on Branded Generic Products which are sold to pharma companies who

market products under their own brands

• Windlas is amongst the leading Domestic Generic Formulations CDMO players in India

Key Offerings

Intellectual Property Rights of 99% of the products sold are owned by Windlas

• End-to-end services

Product Development → Clinical Approvals & Licensing → Commercial GMP Manufacturing

• Number of Products: 5582 ; Number of Customers 757

• Revenue Contribution as of H1FY26: 74%

Steady Revenue Growth with Expanding Product Portfolio

CDMO Revenue (Rs Cr)

No. of Generic Formulations CDMO Products Catered every year (#)

CAGR +14%

CAGR +40%

365

384

403

288

555

481

1,051

1,364

1,834

2,771

5,582

4,273

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

• Fixed Dosage Formulations (FDFs): Tablets, capsules, oral solids

• Modified-release formulations

• Chewable and dispersible tablets

• Customized generics for partner specifications

• Complex generics and multi-drug combinations

• Injectables: Liquid vials, lyophilized vials, and ampoules

Portfolio Aligned with Fast-Growing Chronic & Complex Verticals

41%

59%

33%

67%

Chronic & Sub-chronic

Acute

Complex Generics

Conventional Products

Chronic & Sub-chronic: Anti-diabetic, cardiovascular, neuropsychiatry, respiratory health and nutraceuticals Acute: Gastroenterology, vitamins, minerals and supplements (“VMS”), analgesic, dermatological and cough/ cold

15

Key Factors for Customer Base Expansion

Audits by several MNCs & Domestic Customers over the years

Focused On Building Sustained Customer Base While Mitigating Client Concentration Risk

Product Excellence: Dosage innovation, complex generic products

Manufacturing Excellence: Track record, responsiveness, quality, technical standards, turnaround times

Planned Capital Expenditure: Investment in specialized products, services, equipment, and infrastructure

Quality, Quantity, Specifications for Products

Responsibility for Raw Materials and Packaging Procurement

Proper Pricing & Supply Terms

Long-term relationships enable planned Capex, driving sustainable growth and profitability

No. of Customers (#)

CAGR +40%

757

583

441

143

204

285

FY20

FY21

FY22

FY23

FY24

FY25

Top 10 Customer Contribution

Top Customer Contribution

57%

58%

52%

42%

36%

34%

12%

11%

13%

10%

9%

6%

FY20

FY21

FY22

FY23

FY24

FY25

16

2. Trade Generics & Institutional – High Growth Vertical with Strong Market Potential

• Manufactures market affordable and high-quality generic drugs

• Brand Ownership is with Windlas Biotech

• Sold directly to stockist and distributors, without medical representative support; & also includes

institutional sales supplied to large government and buyers based on tender procurement.

• Number of Brands: 400

• Revenue Contribution as of H1FY26: 22%

Market Opportunities

• Untapped Rural Demand: Large underserved population with

limited healthcare access.

• Policy Support: Government initiatives (e.g., Jan Aushadhi Yojana)

encouraging trade generic adoption.

• Cost Advantage: Lower prices compared to branded generics.

• Value Proposition: Comparable quality at reduced cost.

Fastest-growing SBV over the last three years, with a steadily increasing number of brands

Number of Brands (#)

Distributed through Stockists & Distributors (#)

Revenue (Rs Cr)

CAGR +42%

30

44

61

91

172

122

185

218

128

271

280

850

703

579

CAGR +26%

400

+29%

996

1095

877

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

17

3. Exports – Expanding Global Footprint

• Number of Brands: Focused on Emerging & Semi-Regulated International Markets

• Brand Used: Own Brands and End Customer Brands

Geographical Reach

• Products: Exported 80 Products during FY25 which includes Generic Medicines & Health Supplements

• Develop and register product dossiers to secure marketing authorizations

• Revenue Contribution as of H1FY26: 4%

Exports Vertical Driving Consistent Growth

Revenue (Rs Cr)

Number of Products (#)

CAGR +25%

+18%

327

274

190

209

198

107

FY20

FY21

FY22

FY23

FY24

FY25

68

FY22

74

FY23

69

FY24

80

FY25

18

Company Overview

~25 Years of Building Excellence – Our Journey So Far

▪ Invested Rs 89 Mn in building

Plant and Machinery

▪ Acquired the erstwhile associate – Windlas Healthcare(Now Plant-4)

▪ Plant-IV approved by

SAPHRA(South Africa) and EU-GMP(Europe)

▪ Commissioned Plant - 5

Injectable facility

2025

2023-24

▪ Received first USFDA inspection clearance

▪ Revenues crossed Rs 200 Cr

for the FY13-14

▪ Commenced operations at

Plant – 2

▪ Investment of Rs 75 Cr from Tano India Private Equity Fund II

2018

2014-15

▪ Commenced operations at Dehradun Plant – 1 and initiated commercial production

2010

2001

▪ Commenced operations at

Dehradun Plant – 4 Revenues crossed Rs 100 Crores for FY2010

• Revenues crossed Rs 300 Cr for

the FY16-17

Launched first product in the United States from the Dehradun Plant – 4

• Commenced operations at

Dehradun Plant – 3

• Divestment of Windlas

Healthcare to Cadila Healthcare

2021-22

2019-20

▪ Got listed on Exchanges in

August 2021

▪ Capacity of Capsules/ Tablets increased from 5 Bn+ as of March 31,2020 to 7 Bn+ as of March 31, 2022

▪ Revenues crossed Rs 750

Cr for the FY25

▪ Injectable facility GMP

certified

▪ Completed Plant - 2

extension

▪ Initiated Plant-6 capex for OSD capacity expansion

20

Windlas Biotech’s Presence in Pharma Value Chain

Innovator Value Chain

Patent Expiry

Research

Clinical trials (I-III)

Bulk Drugs Manufacturing

Formulation Manufacturing

Marketing

Value Chain

Generics API Dev & Manufacturing

Formulation Dev & Manufacturing

Clinical (III+ )

Packaging

Marketing

Generic Value Chain

• Windlas is present in all segments of Generics Value chain (we have API R&D and pilot plant for internal consumption)

• We invest in creating our own formulation technology for our products. Almost 100% of our CDMO supplies are based on products where we

own the entire IP from initiation to regulatory permission

21

State-of-the-Art Manufacturing Facilities

Location - Dehradun

Commencement Year

WHO-GMP Compliant

Tablets & Capsules (Mn)

Liquid Bottles (Mn)

Pouch & Sachet (Mn)

Plant 1

2001

772

23

22

Plant 2

2014

5,477

38

20

Plant 3

2018

992

-

-

Plant 4

2009

1,281

-

12

Total Capacity (Mn)

Plant 5

2024

8,522

61

54

Manufactures: Ampoules, Liquid Vials, Lyophilized Vials

Upcoming Plant 6

Plant 6

2025

Recently acquired, currently in development phase

Rs 352 Cr Gross block of Fixed Assets as of March 2025

Rs 247 Cr Invested in building PPE & Other**

Rs 72 Cr Capex for FY25

1146 Total Employees as of FY25

Audits Successfully Done by MNCs & Large Domestic Customers

63% Capacity Utilization vs 59% in FY24

**Intangible Assets of Last 5 years; excluding CWIP/ROU/Intangible under development)

22

Robust R&D Capabilities Driving Innovation and Growth

R&D Expenditure (Rs Cr)

Leading to New Innovations

8.9

7.9

6.5

6.3

3.9

3.6

FY20

FY21

FY22

FY23

FY24

FY25

• Medicated chewing gum (multi-vitamin)

• Chocolate flavored chewable tablets

• Dispersible tablets

• Sustained release products

• Novel Formulations of Existing Molecules

No. of variations in Complex Generics (#)

High Margin Complex Generics Fueling Revenue Growth (%)

4,340

3,190

1,901

1,325

725

934

FY20

FY21

FY22

FY23

FY24

FY25

33

1

7

27

Fixed Dosage Combinations

Fixed Dosage Modified Research

Customized Generics

Chewables/Dispersable

32

Plain Oral Solids

Key Highlights

• DSIR approved state of the art R&D laboratory & pilot scaled equipment

• Focus on low cost First-to- launch generic products

• Significant experience in

developing Multi-Drug Product, fixed-dosage combinations (FDCs), and modified-release formats

• Fully staffed formulation and

analytical development, medical affairs and regulatory teams

• Strong R&D enables customized

complex generics, driving differentiation

• 177 Quality Control Personnel

23

Strategy & Pathway to Sustainable Growth

Lead the Way in Generic Formulation CDMO

• Capitalize on strong position in a fragmented market through

organized expertise & innovation

Leverage industry consolidation to scale faster and strengthen leadership

Diversified Business Model Across 3 Core Verticals

• Generic Formulation CDMO – End-to-end development &

manufacturing

• Trade Generics & Institutional (SBV) – Strong presence in

domestic healthcare market

• Exports – Expanding footprint in high-growth ROW markets

Injectable Facility – Unlocking Next Growth Wave

• Commissioned state-of-the-art facility for Ampoules, Liquid Vials,

Lyophilized Vials

• Entry into critical care & specialized therapies to broaden

portfolio

R&D-Led Product Development

• Focus on first-to-launch complex generics and novel dosage formats (medicated gums, dispersible, sustained release)

• Fast-track new launches aligned with upcoming patent expirations

• Develop high-bioavailability products to strengthen differentiation

Expanding Customer Base & Deepening Partnerships

• Expand wallet share with marquee clients in value-added

CDMO services

• Target new customer acquisitions while mitigating

concentration risk

Future-Ready Infrastructure

• Retrofitting Plant-6 (Oral Solids) with next-gen capabilities

• Digital QMS & real-time analytics enhancing compliance,

traceability & efficiency

24

Strong Board of Directors, Coupled with Proficient Management Team

Vivek Dhariwal Chairman and Independent Director

Ashok Kumar Windlass Whole Time Director

Hitesh Windlass Managing Director

Manoj Kumar Windlass Jt. Managing Director

34+ years of experience in manufacturing and supply operations.

Previously associated with ICI India Ltd, Baxter India Private Ltd, and Pfizer Ltd.

B-Tech from IIT-B & MSc from University of Kentucky

Ex Chairman of Confederation of Indian Industries, Uttarakhand State Council.

Established Windlas Biotech in 2001.

Led Windlas Biotech as MD till 2020

25+ years of experience in field of management.

B-Tech from the IIT-BHU, MS in Material Science & Engr. from Georgia Institute of Technology and MBA from the Booth School of Business, University of Chicago.

Co-founded Windlas Biotech in 2001.

BBA graduate from George State University Atlanta

Deeply engaged in managing Client Relations, and Product Portfolio Expansion, overall Commercial Operations including Business Development, Supply Chain and Procurement.

Management Team

Komal Gupta CEO & CFO

24+ Years of Experience. Qualification: CA, CS & ICWA Working with Windlas since 2015. Previously worked with DSM Group and Anand Automotives Systems Ltd.

Ananta Narayan Panda CS and Compliance Officer

Experience - 24+ Years; Previously worked with GMR Airports Limited, Spice Smart Solutions Limited

Om Prakash Sule Site Quality Head

Pawan Sharma Executive Director

Prachi Jain Windlass Non-Executive Director

Gaurav Gulati Independent Non-Executive Director

Srinivasan Venkatraman Independent Non-Executive Director

Experience - 31+ Years; Previously worked with Piramal Enterprises Limited and Mankind Pharma Limited.

24+ years of experience in the pharmaceutical industry, he has a Bachelor’s degree in Law from the Hemwati.

Nandan Bahuguna Garhwal University, Srinagar (Garhwal)

25+ years of experience.

25+years of experience.

Fellow member of the ICAI

B-Tech from the IIT, Delhi, MS in engineering from University of Southern California, and an MBA from University of Chicago.

Currently associated with Michael & Susan Dell Foundation India and previously with Boston Consulting Group.

Previously associated with PwC, KPMG, and BearingPoint.

BSc from the University of Illinois.

MBA from Booth School of Business.

Previously associated with Wealth Tree Advisors, Hines, Aon Global Insurance Services, and Lovelock & Lewes

Mohammed Aslam President – Sales and Marketing

Experience - 45+ Years; Graduate in Science (Biology & Chemistry). Previously worked with Pharmed -Bracco, Modi- Mundi Pharma, a Swiss MNC and Dalmia Industries Limited

25

Annual Financials

Track Record of Healthy Financial Performance and Position

Revenue (Rs Cr)

EBITDA (Rs Cr) & Margin (%)

PAT (Rs Cr) & Margin (%)

EPS (in Rs)

10.3% 12.7%

11.3%

11.7%

12.4%

12.4%

4.9% 6.7%

8.2%

8.3%

9.2%

8.0%

CAGR +18%

CAGR +23%

CAGR +30%

CAGR +26%

760

631

428

466

513

329

94

78

55

52

60

34

58

61

38

43

16

29

9

16

19

20

28

29

FY20

FY21

FY22

FY23

FY24

FY25

FY20

FY21

FY22

FY23

FY24

FY25

FY20 FY21^^ FY22

FY23

FY24 FY25**

FY20

FY21

FY22

FY23

FY24

FY25

Asset Turnover Ratio (x)

Net worth (Rs Cr)

4.9

4.8

4.4

3.2

3.5

3.4

3.8

506 486

450

395 402

210 199

Net Debt to Equity (x) & Net Debt to EBITDA (x)

0.0

0.0

-0.3

-0.1

-0.1

0.1

0

-0.5

-0.4

0.0

0.1

FY20

FY21

-2.1 FY22

FY23

FY24

FY25

ROCE & ROE (%)

29%

15%

26%

10%

19% 18%

18% 16%

27% 25% 27%

24% 23% 25%

FY20 FY21^ FY22 FY23 FY24 FY25 FY25*

FY20 FY21 FY22 FY23 FY24 FY25 FY25*

FY20 FY21 FY22 FY23 FY24 FY25 FY25*

Net Debt/Equity

Net Debt/EBITDA

ROCE

ROE

^Adjusted for exceptional items in FY21 (Negative Impact of Rs. 22 Crs). 1. All ratios calculated considering capex for Injectables (Plant-5), Plant-2 extension and Plant-6 (upcoming). For FY25 two bars have been shown, one considering complete capex and second *excluding CWIP of Plant-6 2. For ROCE & ROE, Capital Employed & Equity at the end of period after removing cash/bank & mutual fund balances at the end of period. ** PAT include incremental depreciation majorly attributable to Injectable facility. ^^Adjusted for exceptional items in FY21 (Negative Impact of Rs. 22 Crs).

27

Consolidated Profit & Loss

Particulars (Rs Cr)

Net Revenue from Operations

COGS

Gross Profit

Gross Margin (%)

Employee Expenses (Excluding ESOPs expenses)

Other Expenses

EBITDA (excluding ESOPs expenses)

EBITDA Margin (%) (excluding ESOPs expenses)

Other Income

Finance Costs

Depreciation

PBT before exceptional items & excluding ESOPs expenses

Taxes

Profit After Tax before exceptional items & excluding ESOPs expenses

Exceptional (Loss)/Gain

Tax benefit due to merger with Windlas Healthcare

Profit After Tax after exceptional items & excluding ESOPs expenses

FY25

760

472

288

37.9%

120

71

97

12.7%

18

4

28^

82^

19

63^

0

0

63

Profit After Tax Margin (%) after exceptional items & excluding ESOPs expenses

8.4%

ESOP Expenses*

Reported EBITDA

Reported EBITDA Margin (%)

Reported Profit Before Tax

Reported Profit After Tax

Reported PAT Margin (%)

Reported Earnings Per Share (EPS)

2.5

94

12.4%

80^

61^

8.0%

29.19

FY24

631

396

235

37.2%

85

69

80

FY23

513

325

188

36.6%

69

57

60

FY22

466

303

163

35.0%

62

47

54

FY21

428

274

153

35.8%

58

40

55

FY20

329

212

117

35.7%

44

40

34

12.7%

11.7%

11.6%

12.7%

10.3%

14

1

13

79

19

60

0

0

60

9.6%

2.1

78

12.4%

77

58

9.2%

27.97

10

1

12

57

14

43

0

0

43

8.3%

1.0

60

11.7%

57

43

8.3%

19.70

7

1

12

47

8

40

0

0

40

8.6%

1.8

52

11.3%

46

38

8.2%

18.58

3

1

13

43 14# 29

(22)

8

16

6.7%

-

55

12.7%

43

16

3.6% 15.99##

3

3

9

25

9

16

0

0

16

4.9%

-

34

10.3%

25

16

4.9%

8.90

^PBT and PAT include incremental depreciation majorly attributable to Injectable facility, # tax includes tax benefit of Rs 8 Cr due to merger with Windlas Healthcare, ## EPS before exceptional items and excluding ESOP *The ESOP charge in the Profit and Loss account is a non-cash expense and does not impact the company’s operating cash flows

28

Consolidated Balance Sheet

Assets (Rs Cr)

Mar-25 Mar-24 Mar-23 Mar-22 Mar-21 Mar-20

Liabilities (Rs Cr)

Mar-25 Mar-24 Mar-23 Mar-22 Mar-21 Mar-20

Property, Plant and Equipment

196

170

Capital Work in Progress

Right to Use Assets

Other Intangible Assets Intangible Assets under Development Financial Assets

(i) Investments

(ii) Other Financial Assets

Deferred Tax Assets (Net)

Other Non-current Assets

Total Non-Current Assets

Inventories

Financial Assets

(i) Investments

(ii) Trade Receivables

(iii) Cash and Bank Balances (iv) Bank Balances & Financial Assets (v) Other Financial Assets

Current Tax Assets(Net)

Other Current Assets

Total Current Assets

Total Assets

3

23

5

2

0

4

0

2

235

81

223

167

0

16

1

3

33

525

760

6

5

5

0

0

4

1

5

195

62

173

136

5

26

2

1

26

431

626

103

14

6

1

1

0

8

2

42

175

75

107

117

4

22

2

0

29

354

529

88

93

66

Equity Share Capital

8

2

1

0

0

5

2

3

109

59

65

111

1

113

4

4

25

382

491

0

3

0

1

0

3

0

3

102

42

23

79

16

15

0

4

15

194

296

0

4

0

1

94

2

1

3

171

49

22

64

18

0

0

1

13

168

339

Other Equity

Total Equity

Financial Liabilities

(i) Borrowings

(ii) Other Financial Liabilities

(iii) Lease Liability

Deferred Tax Liabilities (Net)

Provisions

Total Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Trade Payables

(iii) Other Financial Liabilities

(iv) Lease Liability

Provisions

Current Tax Liabilities (Net)

Other Current Liabilities

Total Current Liabilities

Total Equity and Liabilities

11

495

506

10

440

450

11

392

402

11

384

395

6

193

199

6

203

210

0

0

2

0

3

5

27

167

38

3

2

0

13

249

760

0

0

2

0

2

4

0

132

33

2

1

0

5

172

626

0

0

3

0

2

6

0

88

26

2

0

1

4

121

529

0

0

0

0

2

2

6

63

23

1

0

0

2

94

491

1

0

1

1

1

4

31

40

19

1

0

0

3

93

296

1

0

1

0

1

4

21

84

2

19

0

0

0

125

339

29

Consolidated Cash Flow

Particulars (Rs Cr)

FY25

FY24

FY23

FY22

FY21

FY20

Net Profit Before Tax and Extraordinary Items

Adjustments for: Non-Cash Items / Other Investment or Financial Items

Operating Profit Before Working Capital Changes

Changes in Working Capital

Cash Generated From Operations

Direct Taxes Paid (Net of Refund)

Net Cash From Operating Activities

Net Cash From Investing Activities

Net Cash From Financing Activities

Net Decrease/Increase in Cash and Cash Equivalents

Add: Cash & Cash Equivalents at the Beginning of the Period

Cash & Cash Equivalents at the End of the Period

80

18

98

-9

89

-21

68

-74

1

-5

5

0

77

7

84

44

128

-19

109

-92

-15

2

4

5

57

7

64

6

71

-10

61

-14

-44

3

1

4

46

10

56

-38

18

-9

9

-155

130

-15

16

1

22

36

58

-40

18

-7

12

-20

1

-8

24

16

25

17

42

-4

38

-13

25

-14

-5

5

13

18

30

Connect with Us

Windlas Biotech Ltd

Komal Gupta

Stellar IR Advisors Pvt Ltd

Ankit Jain | Omkar Sawant

komal@windlasbiotech.com

ankit@stellar-ir.com | omkar@stellar-ir.com

+91 124 2821034

+91 22 62398024

40/1, Mohabewala Industrial Area, Dehradun 248 110

A-405, Kanakia Wall Street, Andheri (East), Mumbai 400 093

www.windlas.com

www.stellar-ir.com

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