Integrated Filing — IndAS



General information about company
Scrip Code 532815
NSE Symbol SMSPHARMA
MSEI Symbol NOTLISTED
ISIN INE812G01025
Name of company SMS PHARMACEUTICALS 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 09-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Aug-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 Manufacture of Active Pharmaceutical Ingredients(Bulk Drugs), Peptides and Intermediates
Start date and time of board meeting 09-Aug-2025   09:15:00
End date and time of board meeting 09-Aug-2025   11:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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-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 1960471000
Other income 5931000
Total income 1966402000
2 Expenses
(a) Cost of materials consumed 1466597000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -356883000
(d) Employee benefit expense 181849000
(e) Finance costs 58407000
(f) Depreciation, depletion and amortisation expense 97525000
(f) Other Expenses
1 Manufacturing Expenses 197272000 197272000
2 Other Expenses 77945000 77945000
Total other expenses 275217000
Total expenses 1722712000
3 Total profit before exceptional items and tax 243690000
4 Exceptional items 0
5 Total profit before tax 243690000
6 Tax expense
7 Current tax 50000000
8 Deferred tax 6543000
9 Total tax expenses 56543000
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 187147000
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 17758000
16 Total profit (loss) for period 204905000
17 Other comprehensive income net of taxes -880000
18 Total Comprehensive Income for the period 204025000
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 88652000
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 2.31
Diluted earnings (loss) per share from continuing operations 2.31
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 2.31
Diluted earnings (loss) per share from continuing and discontinued operations 2.31
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) 1tThe above consolidation results have been reviewed by the Audit Committee and has been approved by the Board of Directors at its meeting held on August 09, 2025. The Statutory Auditors have issued an un-modified conclusion report on the financial results. n t n2tThese consolidation financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act,2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). n t n3tVKT Pharma Private Limited is considered as an Associate Company for the consolidation in which the Company holds 34.83% as on June 30, 2025 in their equity. Accordingly, the results include appropriate share of the results of said Associate. n t n4tThe Company has joint venture namely Chemo SMS Enterprises SL in which there were no financial operations during the reporting period, hence, this entity is not considered for consolidation. n t n5tDuring the financial year 2024–25, the Company has incorporated a subsidiary, SMS Peptides Private Limited, on November 1, 2024. The subsidiary did not commence any operational activities during the reporting period. However, the Company incurred certain capital raising and other miscellaneous expenses, which have been appropriately consolidated in the financial statements for the reporting period in compliance with the applicable Indian Accounting Standards (Ind AS). n t n6tThe Company is engaged in the manufacturing of Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS108. n t n t n7Financial results for the quarter ended 31.03.2025 are the balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the respective financial year, which were subjected to limited review by the statutory auditors. The figures have been regrouped/reclassified as necessary. n t 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 880000
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 0
5 Total Other comprehensive income -880000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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 M/s.Suryanarayana & Suresh, Chartered Accountants Yes 31-Jul-2026