Integrated Filing — IndAS



General information about company
Scrip Code 524774
NSE Symbol NGLFINE
MSEI Symbol NOTLISTED
ISIN INE887E01022
Name of company NGL FINE-CHEM 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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
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 PHARMACEUTICALS
Start date and time of board meeting 22-May-2025   18:00:00
End date and time of board meeting 22-May-2025   19:10:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-07
Indicate Company website link for updated RPT policy of the Company https://www.nglfinechem.com/images/pdf/rpt-policy-2025.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Company has not defaulted on any loand and not issued any Debt Securities



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 Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
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 930175000 3592935000
Other income -7902000 97584000
Total income 922273000 3690519000
2 Expenses
(a) Cost of materials consumed 517802000 1837974000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -28595000 13566000
(d) Employee benefit expense 129427000 507137000
(e) Finance costs 9469000 23074000
(f) Depreciation, depletion and amortisation expense 25319000 92695000
(f) Other Expenses
1 Other Expenses 272454000 977250000
Total other expenses 272454000 977250000
Total expenses 925876000 3451696000
3 Total profit before exceptional items and tax -3603000 238823000
4 Exceptional items 0 0
5 Total profit before tax -3603000 238823000
6 Tax expense
7 Current tax -2560000 53440000
8 Deferred tax 4162000 4063000
9 Total tax expenses 1602000 57503000
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 -5205000 181320000
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 0 0
16 Total profit (loss) for period -5205000 181320000
17 Other comprehensive income net of taxes -127000 -2431000
18 Total Comprehensive Income for the period -5332000 178889000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 30890000 30890000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 2765244000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.84 29.35
Diluted earnings (loss) per share from continuing operations -0.84 29.35
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 -0.84 29.35
Diluted earnings (loss) per share from continuing and discontinued operations -0.84 29.35
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1194935000
Capital work-in-progress 497258000
Investment property
Goodwill 0
Other intangible assets 3956000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 37251000
Trade receivables, non-current
Loans, non-current 172601000
Other non-current financial assets 10000000
Total non-current financial assets 219852000
Deferred tax assets (net)
Other non-current assets 42891000
Total non-current assets 1958892000
2 Current assets
Inventories 490674000
Current financial asset
Current investments 596634000
Trade receivables, current 797742000
Cash and cash equivalents 5736000
Bank balance other than cash and cash equivalents 51576000
Loans, current 0
Other current financial assets 277495000
Total current financial assets 1729183000
Current tax assets (net)
Other current assets 78872000
Total current assets 2298729000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4257621000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 30890000
Other equity 2765244000
Total equity attributable to owners of parent 2796134000
Non controlling interest
Total equity 2796134000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 253356000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 253356000
Provisions, non-current 38054000
Deferred tax liabilities (net) 22282000
Deferred government grants, Non-current
Other non-current liabilities 1735000
Total non-current liabilities 315427000
Current liabilities
Current financial liabilities
Borrowings, current 468433000
Trade payables, 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 541647000
Total Trade payable 541647000
Other current financial liabilities 121543000
Total current financial liabilities 1131623000
Other current liabilities
Provisions, current 14437000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1146060000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1461487000
Total equity and liabilites 4257621000
Disclosure of notes on assets and liabilities



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 Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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 Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 170000 3248000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss -43000 -817000
5 Total Other comprehensive income -127000 -2431000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 238823000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 23074000
Adjustments for decrease (increase) in inventories -64663000
Adjustments for decrease (increase) in trade receivables, current 33595000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -107866000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -120986000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 69552000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -6983000
Adjustments for increase (decrease) in other non-current liabilities 3457000
Adjustments for depreciation and amortisation expense 92695000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 6613000
Adjustments for provisions, non-current 7281000
Adjustments for other financial liabilities, current 81796000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 2318000
Adjustments for interest income 18036000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -5951000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -2430000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -11170000
Net cash flows from (used in) operations 227653000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 57503000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 170150000
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 5260000
Purchase of property, plant and equipment 737638000
Proceeds from sales of investment property 5951000
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 0
Purchase of other long-term assets 0
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 2318000
Interest received 18036000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 548601000
Net cash flows from (used in) investing activities -157472000
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 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 10812000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -10812000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1866000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 1866000
Cash and cash equivalents cash flow statement at beginning of period 3868000
Cash and cash equivalents cash flow statement at end of period 5734000





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 SHAILESH MANEK & ASSOCIATES Yes 31-Jan-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 NGL FINE-CHEM LIMITED NUPUR REMEDIES PVT LTD COMMON DIRECTORS Any other transaction LEASE 6000000 NO REMARKS 2978000 0 0
2 NGL FINE-CHEM LIMITED NUPUR REMEDIES PVT LTD COMMON DIRECTORS Any other transaction LEGAL & PROFESSIONAL FEES 7500000 NO REMARKS 3638000 0 0
3 NGL FINE-CHEM LIMITED RAHUL JAYANT NACHANE KMP Any other transaction LEASE 4200000 NO REMARKS 1948000 0 0
4 NGL FINE-CHEM LIMITED RAJESH NARAYAN LAWANDE KMP Any other transaction LEASE 4200000 NO REMARKS 1948000 0 0
5 NGL FINE-CHEM LIMITED RAHUL JAYANT NACHANE KMP Remuneration 20000000 NO REMARKS 6083000 0 0
6 NGL FINE-CHEM LIMITED RAJESH NARAYAN LAWANDE KMP Remuneration 20000000 NO REMARKS 6011000 0 0
7 NGL FINE-CHEM LIMITED RAHUL JAYANT NACHANE KMP Any other transaction DEPOSIT 2000000 NO REMARKS 0 2000000 2000000
8 NGL FINE-CHEM LIMITED RAJESH NARAYAN LAWANDE KMP Any other transaction DEPOSIT 2000000 NO REMARKS 0 2000000 2000000
9 NGL FINE-CHEM LIMITED NUPUR REMEDIES PVT LTD COMMON DIRECTORS Any other transaction DEPOSIT 350000 NO REMARKS 0 350000 350000
10 NGL FINE-CHEM LIMITED AHAAN RAHUL NACHANE RELATED TO DIRECTOR Any other transaction SALARY 10000000 NO REMARKS 2329000 0 0
11 NGL FINE-CHEM LIMITED RAHUL JAYANT NACHANE KMP Any other transaction COMMISSION 25000000 NO REMARKS 1757000 0 0
12 NGL FINE-CHEM LIMITED RAJESH NARAYAN LAWANDE KMP Any other transaction COMMISSION 25000000 NO REMARKS 1757000 0 0
Total value of transaction during the reporting period 28449000