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-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 01-Aug-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 PHARMACEUTICALS
Start date and time of board meeting 01-Aug-2025   18:00:00
End date and time of board meeting 01-Aug-2025   19:45:00
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 1041854000
Other income 63535000
Total income 1105389000
2 Expenses
(a) Cost of materials consumed 554020000
(b) Purchases of stock-in-trade -35102000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 157614000
(e) Finance costs 12220000
(f) Depreciation, depletion and amortisation expense 42660000
(f) Other Expenses
1 Other Expenses 255582000 255582000
Total other expenses 255582000
Total expenses 986994000
3 Total profit before exceptional items and tax 118395000
4 Exceptional items 0
5 Total profit before tax 118395000
6 Tax expense
7 Current tax 13088000
8 Deferred tax 12901000
9 Total tax expenses 25989000
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 92406000
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 92406000
17 Other comprehensive income net of taxes -2447000
18 Total Comprehensive Income for the period 89959000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 30890000
Face value of equity share capital 5
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 14.96
Diluted earnings (loss) per share from continuing operations 14.96
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 14.96
Diluted earnings (loss) per share from continuing and discontinued operations 14.96
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes:ttttt n1tThe above results were reviewed by Audit Committee and approved by the Board of Directors at their meeting held on Friday 1st August 2025 These results were subjected to Limited Review by the Statutory Auditors of the Company n2tThe above financial results have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 IndAS prescribed under Section 133 of the Companies Act 2013 and read with the rules framed thereunder and Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended from time to time n3tThe Company is of the view that it manufactures pharmaceuticals which is a single business segment in accordance with INDAS 108 Operating Segment notified pursuant to Companies Indian Accounting Standards Rule 2015 n4tThe consolidated results are for NGL FineChem Limited together with its 100 subsidiary Macrotech Polychem Private Limited n5tThe figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full year ended March 31 2025 and the published year to date figures upto the third quarter ended December 31 2024 of the relevant financial year n6tPrevious period figures have been regrouped rearranged wherever necessary n



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
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 3271000
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 -824000
5 Total Other comprehensive income -2447000