Integrated Filing — IndAS



General information about company
Scrip Code 500674
NSE Symbol SANOFI
MSEI Symbol NOTLISTED
ISIN INE058A01010
Name of company SANOFI INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jan-2025
Date of end of financial year 31-Dec-2025
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Single segment
Description of single segment Pharmaceutical Business
Start date and time of board meeting 31-Jul-2025   14:00:00
End date and time of board meeting 31-Jul-2025   17:05:00
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 Not applicable
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 2025-07-01
Indicate Company website link for updated RPT policy of the Company https://www.sanofi.com/assets/countries/india/docs/Investors/disclosures-under-reg-46-of-the-listing-regulations/code-of-conduct-and-policies/sil-rpt-policy-revised.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
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 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 4063000000 9422000000
Other income 87000000 120000000
Total income 4150000000 9542000000
2 Expenses
(a) Cost of materials consumed 621000000 1378000000
(b) Purchases of stock-in-trade 356000000 1197000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1110000000 1917000000
(d) Employee benefit expense 449000000 987000000
(e) Finance costs 4000000 7000000
(f) Depreciation, depletion and amortisation expense 91000000 187000000
(f) Other Expenses
1 Other expenses 578000000 1275000000
Total other expenses 578000000 1275000000
Total expenses 3209000000 6948000000
3 Total profit before exceptional items and tax 941000000 2594000000
4 Exceptional items 0 0
5 Total profit before tax 941000000 2594000000
6 Tax expense
7 Current tax 250000000 707000000
8 Deferred tax -4000000 -3000000
9 Total tax expenses 246000000 704000000
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 695000000 1890000000
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 695000000 1890000000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 695000000 1890000000
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 230000000 230000000
Face value of equity share capital 10 10
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 30.18 82.07
Diluted earnings (loss) per share from continuing operations 30.18 82.07
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 30.18 82.07
Diluted earnings (loss) per share from continuing and discontinued operations 30.18 82.07
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-Jan-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 3077000000
Capital work-in-progress 163000000
Investment property
Goodwill 0
Other intangible assets 9000000
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 120000000
Total non-current financial assets 120000000
Deferred tax assets (net) 4000000
Other non-current assets 39000000
Total non-current assets 3412000000
2 Current assets
Inventories 2717000000
Current financial asset
Current investments 0
Trade receivables, current 1614000000
Cash and cash equivalents 2951000000
Bank balance other than cash and cash equivalents 175000000
Loans, current 2000000
Other current financial assets 3000000
Total current financial assets 4745000000
Current tax assets (net) 1174000000
Other current assets 341000000
Total current assets 8977000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 12389000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 230000000
Other equity 7591000000
Total equity attributable to owners of parent 7821000000
Non controlling interest
Total equity 7821000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 168000000
Total non-current financial liabilities 168000000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 180000000
Total non-current liabilities 348000000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 90000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1355000000
Total Trade payable 1445000000
Other current financial liabilities 241000000
Total current financial liabilities 1686000000
Other current liabilities 12000000
Provisions, current 1485000000
Current tax liabilities (Net) 1037000000
Deferred government grants, Current
Total current liabilities 4220000000
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 4568000000
Total equity and liabilites 12389000000
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-Apr-2025 01-Jan-2025
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
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-Apr-2025 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
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
5 Total Other comprehensive income



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2594000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7000000
Adjustments for decrease (increase) in inventories 2281000000
Adjustments for decrease (increase) in trade receivables, current 698000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 219000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 6000000
Adjustments for other financial assets, current 392000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -2640000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -276000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 187000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 11000000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -76000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -4000000
Adjustments for dividend income 0
Adjustments for interest income 68000000
Adjustments for share-based payments 19000000
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 -11000000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -1000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 744000000
Net cash flows from (used in) operations 3338000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 428000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2910000000
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 5000000
Purchase of property, plant and equipment 144000000
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 0
Interest received 68000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -71000000
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 24000000
Dividends paid 2695000000
Interest paid 7000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2726000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 113000000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2838000000
Net increase (decrease) in cash and cash equivalents 2951000000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 2951000000





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 Sanofi India Limited Sanofi-Aventis Singapore Pte.Ltd. Common Control Purchase of goods or services 6463000000 Approved 1220000000 2356000000 332000000
2 Sanofi India Limited Sanofi-Aventis Singapore Pte.Ltd. Common Control Sale of goods or services 2867000000 Approved 1241000000 1155000000 408000000
3 Sanofi India Limited Sanofi-Aventis Recherche & Developpement Common Control Any other transaction Service Charges Received (Income) 100000000 Approved 0 14000000 0
4 Sanofi India Limited Sanofi-Aventis Gestion SA Common Control Any other transaction Recovery of Expenses (Income) 100000000 Approved 9000000 6000000 2000000
5 Sanofi India Limited Sanofi-aventis (Malaysia) SDN. BHD. Common Control Any other transaction Reimbursement (Expense) 100000000 Approved 6000000 8000000 15000000
6 Sanofi India Limited Sanofi S.A. Common Control Dividend paid Approved 1000000 0 0
7 Sanofi India Limited Sanofi Healthcare India Private Limited Common Control Any other transaction Payment of Common Shared Expenses (Interco Expenses) 50000000 Approved 6000000 0 0
8 Sanofi India Limited Sanofi Healthcare India Private Limited Common Control Purchase of goods or services 255000000 Approved 138000000 151000000 181000000
9 Sanofi India Limited Sanofi Healthcare India Private Limited Common Control Any other transaction Rent (Income) 20000000 Approved 1000000 0 0
10 Sanofi India Limited Sanofi Healthcare India Private Limited Common Control Sale of goods or services 200000000 Approved 51000000 0 15000000
11 Sanofi India Limited Sanofi Healthcare India Private Limited Common Control Any other transaction Service Charges Received (Income) 1230000000 Approved 249000000 153000000 36000000
12 Sanofi India Limited Sanofi Consumer Healthcare India Limited Common Control Any other transaction Payment of Common Shared Expenses (Interco Expenses) 95000000 Approved 37000000 63000000 0
13 Sanofi India Limited Sanofi Consumer Healthcare India Limited Common Control Sale of goods or services 523000000 Approved 244000000 268000000 11000000
14 Sanofi India Limited Sanofi Consumer Healthcare India Limited Common Control Any other transaction Service Charges Received (Income) 115000000 Approved 60000000 24000000 19000000
15 Sanofi India Limited Sanofi Aventis Singapore Pte. Ltd Common Control Any other transaction Recovery of Expenses (Income) 100000000 Approved 24000000 0 0
16 Sanofi India Limited Sanofi Aventis Singapore Pte. Ltd Common Control Any other transaction Service Charges Received (Income) 100000000 Approved 19000000 19000000 7000000
17 Sanofi India Limited Opella Healthcare India Private Limited Common Control Any other transaction Recovery of Expenses (Income) 100000000 Approved 1000000 0 0
18 Sanofi India Limited Opella Healthcare India Private Limited Common Control Any other transaction Service Charges Received (Income) 48000000 Approved 47000000 18000000 0
19 Sanofi India Limited Hoechst GmbH, Germany, holding Company Common Control Dividend paid Approved 1627000000 0 0
20 Sanofi India Limited Sanofi Winthrop Industrie Common Control Any other transaction Service Charges Received (Income) 0 Approved 0 3000000 8000000
21 Sanofi India Limited Sanofi US Services Inc. Common Control Any other transaction Payment of Common Shared Expenses (Interco Expenses) 0 Approved 0 3000000 3000000
22 Sanofi India Limited Sanofi Consumer Healthcare India Limited Common Control Any other transaction Recovery of Expenses (Income) 100000000 Approved 3000000 0 0
23 Sanofi India Limited Francopia Common Control Purchase of goods or services 0 Approved 0 160000000 0
24 Sanofi India Limited Sanofi Provident Fund Trust Common Control Any other transaction Contribution to In-house Trust for Post employment benefits- Provident Fund 480000000 Approved 82000000 0 0
25 Sanofi India Limited Sanofi India Officers Gratuity Fund Common Control Any other transaction Contribution to In-house Trust for Post employment benefits- Gratuity. 240000000 Approved 56000000 0 0
26 Sanofi India Limited Sanofi Winthrop Industrie Common Control Any other transaction Payment of Common Shared Expenses (Interco Expenses) Approved 0 7000000 0
Total value of transaction during the reporting period 5122000000