Nectar Lifesciences Limited has executed a Business Transfer Agreement (BTA) with Capnest Health Care Private Limited for the sale of its Empty Hard Gelatin Capsule unit located in Himachal Pradesh. The transaction, a slump sale on a going concern basis, is valued at ₹19.90 crore (Indian Rupees nineteen crore ninety lakhs only). This amount includes the takeover of accounts receivables and payables/creditors by the Purchaser, subject to working capital adjustments as per the BTA. The business being sold contributed 1.28% of the Company's total revenue during FY2024-25, generating INR 213.20 million (₹21.32 crore). The investment in this business constituted 2.25% of Nectar Lifesciences' net worth as of March 31, 2025, with the net worth being INR 8996.09 million (₹899.61 crore) and revenue at INR 16699.74 million (₹1670.00 crore). The agreement was entered into on December 20, 2025, and the completion of the sale is expected on or before April 30, 2026, or as otherwise agreed in the BTA. Capnest Health Care Private Limited is a newly incorporated company and is not part of Nectar Lifesciences' promoter or group companies. The transaction is not a related party transaction. The rationale behind the slump sale is to utilize the sale proceeds for strategic purposes, including investment in new projects and general corporate purposes, as decided by the Board or its committee. The sale does not involve any change in the shareholding pattern of Nectar Lifesciences Limited.