Integrated Filing — IndAS



General information about company
Scrip Code 539523
NSE Symbol ALKEM
MSEI Symbol NOTLISTED
ISIN INE540L01014
Name of company ALKEM LABORATORIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment The Company is exclusively engaged in pharmaceutical business
Start date and time of board meeting 29-May-2025   11:25:00
End date and time of board meeting 29-May-2025   13:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 31437500000 129645200000
Other income 1459600000 4937400000
Total income 32897100000 134582600000
2 Expenses
(a) Cost of materials consumed 7770300000 34403700000
(b) Purchases of stock-in-trade 3799600000 15140200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1222900000 -1901300000
(d) Employee benefit expense 6163500000 24539200000
(e) Finance costs 284200000 1217000000
(f) Depreciation, depletion and amortisation expense 1124900000 3571600000
(f) Other Expenses
1 Other Expenses 8568300000 32341900000
Total other expenses 8568300000 32341900000
Total expenses 28933700000 109312300000
3 Total profit before exceptional items and tax 3963400000 25270300000
4 Exceptional items 0 0
5 Total profit before tax 3963400000 25270300000
6 Tax expense
7 Current tax 842500000 5236000000
8 Deferred tax -109200000 -2125700000
9 Total tax expenses 733300000 3110300000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 3230100000 22160000000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -6200000 -6200000
16 Total profit (loss) for period 3223900000 22153800000
17 Other comprehensive income net of taxes -25900000 197200000
18 Total Comprehensive Income for the period 3198000000 22351000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3058600000 21654800000
Total profit or loss, attributable to non-controlling interests 165300000 499000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3032800000 21862300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 165200000 488700000
21 Details of equity share capital
Paid-up equity share capital 239100000 239100000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 119609600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 25.57 181.11
Diluted earnings (loss) per share from continuing operations 25.57 181.11
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 25.57 181.11
Diluted earnings (loss) per share from continuing and discontinued operations 25.57 181.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 20639300000
Capital work-in-progress 4765500000
Investment property 0
Goodwill 4231100000
Other intangible assets 3652700000
Intangible assets under development 715200000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 9432400000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 4753600000
Total non-current financial assets 14186000000
Deferred tax assets (net) 17382500000
Other non-current assets 1880500000
Total non-current assets 67452800000
2 Current assets
Inventories 29224100000
Current financial asset
Current investments 9022600000
Trade receivables, current 24662500000
Cash and cash equivalents 3041400000
Bank balance other than cash and cash equivalents 12589400000
Loans, current 90400000
Other current financial assets 21154800000
Total current financial assets 70561100000
Current tax assets (net)
Other current assets 8326700000
Total current assets 108111900000
3 Non-current assets classified as held for sale 1346300000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 176911000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 239100000
Other equity 119609600000
Total equity attributable to owners of parent 119848700000
Non controlling interest 4487600000
Total equity 124336300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3109100000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 6214100000
Total non-current financial liabilities 9323200000
Provisions, non-current 3382200000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 219500000
Total non-current liabilities 12924900000
Current liabilities
Current financial liabilities
Borrowings, current 7518800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 879800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 17513700000
Total Trade payable 18393500000
Other current financial liabilities 8415500000
Total current financial liabilities 34327800000
Other current liabilities 3057000000
Provisions, current 1591100000
Current tax liabilities (Net) 611000000
Deferred government grants, Current 0
Total current liabilities 39586900000
3 Liabilities directly associated with assets in disposal group classified as held for sale 62900000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 52574700000
Total equity and liabilites 176911000000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) 1. The above consolidated financial results are prepared in accordance with the lndian Accounting Standards prescribed under section 133 of the Companies Act 2013 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI LODR Regulations 2015. The Consolidated Financial results are prepared in accordance with Ind AS 110 Consolidated Financial Statements. n n2. The above consolidated financial results of the Group were reviewed and recommended by the Audit Committee on 28 May 2025 and subsequently approved by the Board of Directors at its meeting held on 29 May 2025. The auditors have expressed an unmodified opinion on the financial results for the year ended 31 March 2025. n nThe figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevent financial year. n n3. The Board of Directors of the Parent Company at their meeting held on 10 December 2024 have approved the transfer of its Generic Business Undertaking to Alkem Wellness Limited a wholly owned subsidiary of the Parent Company as a going concern on a slump sale basis. The Parent Company is currently in the process of executing Business Transfer Agreement. Since the carve out of the Generic Business Undertaking is to a wholly owned subsidiary of the Parent Company there is no impact on the consolidated financial results. n n4. The comparative financial information of the Group for the quarter and year ended 31 March 2024 prepared in accordance with Ind AS included in this statement have been reviewed and audited respectively by the predecessor auditor. The report of the predecessor auditor on the comparative financial information is dated 29 May 2024. n n5. Exceptional items for the year ended 31 March 2024 includes na. Impairment loss of INR 576.6 Million in respect of one of the manufacturing units located at St. Louis under S and B Pharma LLC USA a step-down subsidiary of the Parent Company owing to impairment indicators. nb. Net loss on account of a cyber security incident at one of the subsidiaries amounting to INR 222.7 Million. nc. Impairment loss of INR 415.6 Million towards its plant located at Indore. n nExceptional items for the quarter ended 31 March 2024 includes recovery of loss on cyber security incident amounting to INR 290.4 Million and impairment loss of INR 415.6 Million towards its plant located at Indore. n n6. During the year the Group as a part of its ongoing initiative of networking strategy and optimization of manufacturing facilities has identified divestment of its Indore facility. Consequently related assets and liabilities are disclosed as held for sale. These assets and liabilities have been carried at cost as the same are lower than the fair value expected out of sale. n n7. The Board of Directors at its meeting held on 29 May 2025 have declared a final dividend of INR 8 per equity share face value of INR 2 each in addition to the interim dividend INR 37 per equity share face value of INR 2 each declared on 07 February 2025. The final dividend is subject to approval at the ensuing annual general meeting of the Company. n n8. The Group operates in one reportable business segment i.e. Pharmaceuticals accordingly no separate disclosure of segment information has been made.



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans -64300000 -218100000
Total Amount of items that will not be reclassified to profit and loss -64300000 -218100000
2 Income tax relating to items that will not be reclassified to profit or loss -21700000 -72100000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference of foreign operations 16700000 343200000
Total Amount of items that will be reclassified to profit and loss 16700000 343200000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -25900000 197200000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 25270300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1217000000
Adjustments for decrease (increase) in inventories -2612300000
Adjustments for decrease (increase) in trade receivables, current -2185500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 249900000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2166500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3571600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 241700000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 111600000
Adjustments for dividend income 1700000
Adjustments for interest income 3587800000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -418700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 146000000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1101700000
Net cash flows from (used in) operations 24168600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 5040200000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 19128400000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 408400000
Purchase of property, plant and equipment 6756200000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 47150600000
Purchase of other long-term assets 57269200000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 1700000
Interest received 3477100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -12987600000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 2879000000
Repayments of borrowings 4820100000
Payments of lease liabilities 316500000
Dividends paid 5046200000
Interest paid 806100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -8109900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1969100000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 105100000
Net increase (decrease) in cash and cash equivalents -1864000000
Cash and cash equivalents cash flow statement at beginning of period 663100000
Cash and cash equivalents cash flow statement at end of period -1200900000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins and Sells LLP Yes 31-Jul-2027