šŸ’° Financial Performance

Revenue Growth by Segment

The company operates four segments: Non-Beta-Lactam, Beta-Lactam (6 crore bottle capacity), Molecule R&D, and Nutraceuticals. Subsidiary revenue (Nutraceuticals/R&D) reached INR 12.96 Cr for H1 FY26, contributing significantly to the consolidated top line.

Geographic Revenue Split

Operations are primarily concentrated in Ahmedabad, Gujarat, with manufacturing facilities in Sanand GIDC-II. Specific regional % split is not disclosed in available documents.

Profitability Margins

Standalone Profit Before Tax (PBT) for H1 FY26 was INR 3.12 Cr compared to INR 2.84 Cr in H1 FY25, representing a 9.9% growth. Subsidiary net profit for H1 FY26 stood at INR 0.25 Cr.

EBITDA Margin

Not explicitly disclosed as a percentage; however, standalone PBT grew 9.9% YoY, indicating stable core profitability despite rising debt costs.

Capital Expenditure

Total consolidated assets stood at INR 123.27 Cr as of September 30, 2025. Significant investment is noted in Sotac Lifesciences for nutraceutical manufacturing and Sotac Research for molecule development.

Credit Rating & Borrowing

The Debt-Equity ratio increased by 64.09% YoY, rising from 0.23 in FY24 to 0.38 in FY25, driven by an increase in total debts from INR 11.16 Cr.

āš™ļø Operational Drivers

Raw Materials

Pharmaceutical APIs and excipients for Non-Beta-Lactam and Beta-Lactam formulations; specific chemical names not disclosed.

Key Suppliers

Kerry Ingredients India Private Limited (Manufacturing agreement partner for nutraceuticals).

Capacity Expansion

Beta-Lactam vertical has an installed capacity of 6 crore dry syrup bottles. The company utilizes a contract manufacturing and loan license model to maintain agility.

Raw Material Costs

Cost of materials consumed is a primary expense line item; standalone PBT growth of 9.9% suggests managed procurement despite a 64.09% increase in debt-equity which impacts overall cost structures.

Manufacturing Efficiency

The company serves 162+ corporate clients across its verticals, indicating high utilization of its loan license and contract manufacturing infrastructure.

šŸ“ˆ Strategic Growth

Expected Growth Rate

10%

Growth Strategy

Growth is driven by the expansion into the nutraceuticals market via Sotac Lifesciences and enhancing the product pipeline through molecule R&D at Sotac Research. The company is also securing large-scale orders from major pharma players like Cadila Pharmaceuticals.

Products & Services

Non-Beta-Lactam medicines, Beta-Lactam dry syrups, nutraceutical supplements, food products, and pharmaceutical molecule R&D services.

Brand Portfolio

SOTAC, Sotac Healthcare, Sotac Lifesciences, Sotac Research.

New Products/Services

Nutraceutical and food products launched through Sotac Lifesciences; molecule research for new formulations through Sotac Research.

Market Expansion

Expansion into the nutraceuticals segment to address growing health supplement demand.

Strategic Alliances

Manufacturing agreement with Kerry Ingredients India Private Limited; contract manufacturing for 162+ corporate clients.

šŸŒ External Factors

Industry Trends

The industry is shifting toward specialized contract manufacturing and nutraceuticals. Sotac is positioning itself by diversifying into food-based supplements and R&D to capture higher-margin segments.

Competitive Landscape

Competes with other SME and mid-cap contract manufacturers in the Gujarat pharma hub.

Competitive Moat

Moat is built on a large client base (162+) and specialized capacity (6 crore dry syrup bottles). Sustainability depends on maintaining 'true and fair' audit standards and improving regulatory disclosure timelines.

Macro Economic Sensitivity

Sensitive to pharmaceutical regulatory changes in India and the growth of the domestic nutraceutical market.

Consumer Behavior

Increasing consumer demand for nutraceuticals and preventive healthcare products.

āš–ļø Regulatory & Governance

Industry Regulations

Subject to Companies Act 2013 and SEBI (LODR) Regulations. Secretarial audit noted non-compliance with Regulation 30 (delayed disclosure) and SEBI PIT Regulations (Structured Digital Database entries).

Legal Contingencies

Delayed disclosure of manufacturing agreement with Kerry Ingredients (July 2024) and improper maintenance of the Structured Digital Database for UPSI sharing entries.

āš ļø Risk Analysis

Key Uncertainties

Regulatory risks due to secretarial audit findings; financial risk from the 64.09% increase in debt-equity ratio.

Geographic Concentration Risk

High concentration in Ahmedabad/Sanand, Gujarat, for all manufacturing operations.

Third Party Dependencies

High dependency on 162+ corporate clients for contract manufacturing revenue.

Technology Obsolescence Risk

R&D vertical (Sotac Research) is used to mitigate the risk of product obsolescence by developing new molecules.

Credit & Counterparty Risk

Trade payables and receivables are significant; consolidated current assets of INR 70.55 Cr indicate substantial working capital exposure.