{"url_path":"/sec/igc/10-q/2026/item-7","section_key":"item-7","section_title":"Item 7 Management’s Discussion and Analysis of Financial Condition and Results of Operations in the 2025 Form 10-KT, for","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1326205/0001185185-26-001885-index.html","accession_number":"0001185185-26-001885","cik":"0001326205","ticker":"IGC","issuer_name":"IGC Pharma, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1326205/0001185185-26-001885-index.html","primary_entity_key":"0001326205","primary_entity_name":"IGC Pharma, Inc."},"word_count":163,"has_tables":true,"body_markdown":"Item 7 – Management’s Discussion and Analysis of Financial Condition and Results of Operations in the 2025 Form 10-KT, for\na discussion of all our critical and significant accounting policies.\n\n \n\n**Recent\nAccounting Pronouncements**\n\n \n\nChanges\nto U.S. GAAP are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASUs) to\nthe FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all ASUs. Newly issued ASUs\nnot listed are expected to have no impact on the Company’s consolidated financial position and results of operations because either\nthe ASU is not applicable, or the impact is expected to be immaterial. Recent accounting pronouncements that may apply to us are described\nin Note 2, “Significant Accounting Policies” to the Notes to the Unaudited Condensed Consolidated Financial Statements in\nthis report and in the Notes to the Audited Consolidated Financial Statements in Part II of our 2025 Form 10-KT.\n\n \n\n|\nMarch 31, 2026, Form 10-Q\n\n \n\n30\n\n[Table of Contents](#TableOfContents)"}