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 Consolidated
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



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 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 949714000 3682567000
Other income -9656000 86304000
Total income 940058000 3768871000
2 Expenses
(a) Cost of materials consumed 511816000 1824125000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -33793000 -59000
(d) Employee benefit expense 142474000 555461000
(e) Finance costs 9736000 23341000
(f) Depreciation, depletion and amortisation expense 33204000 124511000
(f) Other Expenses
1 Other Expenses 266019000 964349000
Total other expenses 266019000 964349000
Total expenses 929456000 3491728000
3 Total profit before exceptional items and tax 10602000 277143000
4 Exceptional items 0 0
5 Total profit before tax 10602000 277143000
6 Tax expense
7 Current tax 1008000 62270000
8 Deferred tax 4157000 3630000
9 Total tax expenses 5165000 65900000
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 5437000 211243000
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 5437000 211243000
17 Other comprehensive income net of taxes -114000 -2404000
18 Total Comprehensive Income for the period 5323000 208839000
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 0.88 34.19
Diluted earnings (loss) per share from continuing operations 0.88 34.19
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 0.88 34.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.88 34.19
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 1421212000
Capital work-in-progress 497258000
Investment property
Goodwill 0
Other intangible assets 5499000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 10000000
Total non-current financial assets 10000000
Deferred tax assets (net)
Other non-current assets 46151000
Total non-current assets 1980120000
2 Current assets
Inventories 512700000
Current financial asset
Current investments 596637000
Trade receivables, current 815508000
Cash and cash equivalents 5833000
Bank balance other than cash and cash equivalents 52809000
Loans, current 0
Other current financial assets 83864000
Total current financial assets 1554651000
Current tax assets (net)
Other current assets 286442000
Total current assets 2353793000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4333913000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 30890000
Other equity 2793456000
Total equity attributable to owners of parent 2824346000
Non controlling interest
Total equity 2824346000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 253357000
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 253357000
Provisions, non-current 40013000
Deferred tax liabilities (net) 24762000
Deferred government grants, Non-current
Other non-current liabilities 1735000
Total non-current liabilities 319867000
Current liabilities
Current financial liabilities
Borrowings, current 478177000
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 575180000
Total Trade payable 575180000
Other current financial liabilities 121541000
Total current financial liabilities 1174898000
Other current liabilities
Provisions, current 14802000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1189700000
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 1509567000
Total equity and liabilites 4333913000
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 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 Audited 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
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 152000 3213000
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 -38000 -809000
5 Total Other comprehensive income -114000 -2404000



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 277143000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 23341000
Adjustments for decrease (increase) in inventories -79666000
Adjustments for decrease (increase) in trade receivables, current 80672000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -103694000
Adjustments for decrease (increase) in other non-current assets -16549000
Adjustments for other financial assets, non-current 78189000
Adjustments for other financial assets, current -122541000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 81316000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -7205000
Adjustments for increase (decrease) in other non-current liabilities 3035000
Adjustments for depreciation and amortisation expense 124511000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 6721000
Adjustments for provisions, non-current 7756000
Adjustments for other financial liabilities, current 81795000
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 5981000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -2404000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 146978000
Net cash flows from (used in) operations 424121000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 65900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 358221000
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 570119000
Purchase of property, plant and equipment 1307715000
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 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 5981000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 383769000
Net cash flows from (used in) investing activities -345528000
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 1881000
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 1881000
Cash and cash equivalents cash flow statement at beginning of period 3952000
Cash and cash equivalents cash flow statement at end of period 5833000





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