Integrated Filing — IndAS



General information about company
Scrip Code 506197
NSE Symbol BLISSGVS
MSEI Symbol NOTLISTED
ISIN INE416D01022
Name of company BLISS GVS PHARMA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Pharmaceutical & Healthcare
Start date and time of board meeting 29-Jul-2025   13:00:00
End date and time of board meeting 29-Jul-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 2074692000
Other income 354540000
Total income 2429232000
2 Expenses
(a) Cost of materials consumed 934123000
(b) Purchases of stock-in-trade 205747000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -220955000
(d) Employee benefit expense 310026000
(e) Finance costs 54715000
(f) Depreciation, depletion and amortisation expense 82013000
(f) Other Expenses
1 Freight outward 71840000 71840000
2 ECL expenses 62993000 62993000
3 Travelling and Conveyance expenses 13588000 13588000
4 Repairs and Maintenance 43466000 43466000
5 Power and Fuel 28018000 28018000
6 Business Development expenses 117799000 117799000
7 Corporate Social Responsibility expenses 17257000 17257000
8 Sales Promotion expenses 15641000 15641000
9 Legal and Professional Charges 20481000 20481000
10 Others 41371000 41371000
Total other expenses 432454000
Total expenses 1798123000
3 Total profit before exceptional items and tax 631109000
4 Exceptional items 0
5 Total profit before tax 631109000
6 Tax expense
7 Current tax 204949000
8 Deferred tax -17453000
9 Total tax expenses 187496000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 443613000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 443613000
17 Other comprehensive income net of taxes 58521000
18 Total Comprehensive Income for the period 502134000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 430379000
Total profit or loss, attributable to non-controlling interests 13234000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 488900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 13234000
21 Details of equity share capital
Paid-up equity share capital 105498000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.08
Diluted earnings (loss) per share from continuing operations 4.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.08
Diluted earnings (loss) per share from continuing and discontinued operations 4.04
24 Debt equity ratio 0.0005
25 Debt service coverage ratio 0.0621
26 Interest service coverage ratio 0.1253
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above unaudited financial results which are published in accordance with Regulation 33 of the SEBI Listing Obligations & Disclosure Requirements Regulations, 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 29, 2025. These unaudited financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and the other accounting principles generally accepted in India. n2. The above unaudited financial results for the quarter ended June 30, 2025 are prepared in compliance with the Ind AS which have been subjected to a limited review by the statutory auditors of the Company. The statutory auditors, Kalyaniwalla & Mistry LLP have issued limited review reports with unmodified conclusion on the standalone and consolidated unaudited financial results. n3.As the Companys business activity falls within a single operating segment viz Pharmaceutical and Healthcare, no segment information is disclosed. n4. Employee Benefit Expenses includes Share Based Payment expense on account of ESOP Scheme, 2019 of Rs. 140.07 Lakh quarter ended June 30, 2024 Rs.129.40 Lakh as per Ind AS 102 Share based Paymentfor the quarter ended June 30, 2025. n5. During the quarter ended June 30, 2025, the Company has allotted 1,27,250 equity shares of Rs. 1 each fully paid, on exercise of stock options by employees in accordance with the Company's ESOP Scheme, 2019. The outstanding number of options as at June 30, 2025 are 17,16,250. n6. The Board of Directors in its meeting held on May 12, 2025 has approved the sale of 51 percent stake in its step-down subsidiary, Greenlife Bliss Healthcare Ltd, Nigeria, held by its subsidiary, Bliss GVS International Pte Ltd, Singapore, to non-controlling shareholder for a total consideration of USD 13,00,000 subject to necessary regulatory and other approvals. Since the Company has lost control on Greenlife Bliss Healthcare Ltd. w.e.f April 01, 2025, the said Company has not been considered for consolidation. n7. The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the published year to date unaudited figures upto the third quarter of the previous financial year, which were subject to limited review.



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or 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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the defined benefit liabilities/ (asset) -1273000 -1273000
Total Amount of items that will not be reclassified to profit and loss -1273000
2 Income tax relating to items that will not be reclassified to profit or loss -320000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the Financial Statements of Foreign Operations 79477000 79477000
Total Amount of items that will be reclassified to profit and loss 79477000
4 Income tax relating to items that will be reclassified to profit or loss 20003000
5 Total Other comprehensive income 58521000