Integrated Filing — IndAS



General information about company
Scrip Code 532305
NSE Symbol INDSWFTLAB
MSEI Symbol NOTLISTED
ISIN INE915B01019
Name of company IND-SWIFT LABORATORIES 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 11-Aug-2025   17:30:00
End date and time of board meeting 11-Aug-2025   19:30:00
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 1382359000 5617125000
Other income 44591000 813824000
Total income 1426950000 6430949000
2 Expenses
(a) Cost of materials consumed 162548000 2241985000
(b) Purchases of stock-in-trade 339111000 708036000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 75395000 -70500000
(d) Employee benefit expense 313209000 1175209000
(e) Finance costs -267572000 29193000
(f) Depreciation, depletion and amortisation expense 74373000 244793000
(f) Other Expenses
1 Other Expenses 584047000 1756289000
Total other expenses 584047000 1756289000
Total expenses 1281111000 6085005000
3 Total profit before exceptional items and tax 145839000 345944000
4 Exceptional items 2158796000 2232042000
5 Total profit before tax 2304635000 2577986000
6 Tax expense
7 Current tax 42087000 32885000
8 Deferred tax 39817000 39818000
9 Total tax expenses 81904000 72703000
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 2222731000 2505283000
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 -43000 -517000
16 Total profit (loss) for period 2222688000 2504766000
17 Other comprehensive income net of taxes 172255000 172255000
18 Total Comprehensive Income for the period 2394943000 2677021000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 687436000 687436000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 11729997000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 32.96 37.25
Diluted earnings (loss) per share from continuing operations 30.08 35.21
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 32.96 37.25
Diluted earnings (loss) per share from continuing and discontinued operations 30.08 35.21
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) Please refer notes as given in the pdf disclosure. Also note that Ind Swift Limited has been amalgamated with Ind Swift Laboratories Limited. Attached results are of merged entity and hence the figures are not directly comparable with the previous disclosed figures. n



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 2600726000
Capital work-in-progress
Investment property 22532000
Goodwill 0
Other intangible assets 106813000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1740939000
Trade receivables, non-current
Loans, non-current 735440000
Other non-current financial assets 21045000
Total non-current financial assets 2497424000
Deferred tax assets (net) 446411000
Other non-current assets 56016000
Total non-current assets 5729922000
2 Current assets
Inventories 1141764000
Current financial asset
Current investments 393660000
Trade receivables, current 1645193000
Cash and cash equivalents 4280383000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 142390000
Total current financial assets 6461626000
Current tax assets (net)
Other current assets 1050075000
Total current assets 8653465000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 14383387000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 687436000
Other equity 11042562000
Total equity attributable to owners of parent 11729998000
Non controlling interest -348000
Total equity 11729650000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 257079000
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 2271000
Total non-current financial liabilities 259350000
Provisions, non-current 113670000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 74915000
Total non-current liabilities 447935000
Current liabilities
Current financial liabilities
Borrowings, current 149061000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 58735000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1043602000
Total Trade payable 1102337000
Other current financial liabilities 154000
Total current financial liabilities 1251552000
Other current liabilities 893873000
Provisions, current 18284000
Current tax liabilities (Net) 42093000
Deferred government grants, Current
Total current liabilities 2205802000
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 2653737000
Total equity and liabilites 14383387000
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 0 0
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 -172255000 -172255000
5 Total Other comprehensive income 172255000 172255000



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 2577986000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -431578000
Adjustments for decrease (increase) in trade receivables, current 968439000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -63935000
Adjustments for decrease (increase) in other non-current assets -287222000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -670484000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 244635000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 34705000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
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 -2232042000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2437482000
Net cash flows from (used in) operations 140504000
Dividends received 0
Interest paid -391578000
Interest received -753324000
Income taxes paid (refund) 33493000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -254735000
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 385964000
Purchase of property, plant and equipment 644061000
Proceeds from sales of investment property -1258302000
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 420177000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1096222000
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 926341000
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 275972000
Repayments of borrowings 66043000
Payments of lease liabilities -7023000
Dividends paid 0
Interest paid 419080000
Income taxes paid (refund) 32167000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 692046000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -658911000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -5776000
Net increase (decrease) in cash and cash equivalents -664687000
Cash and cash equivalents cash flow statement at beginning of period 4939294000
Cash and cash equivalents cash flow statement at end of period 4274607000





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 RATTAN KAUR AND ASSOCIATES Yes 31-Jan-2027