Integrated Filing — IndAS



General information about company

Scrip Code 544449
NSE Symbol ANTHEM
MSEI Symbol NOTLISTED
ISIN INE0CZ201020
Name of company Anthem Biosciences Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 08-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Multi segment
Description of single segment
Start date and time of board meeting 08-11-2025   16:15:00
End date and time of board meeting 08-11-2025   17:22:00
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 06-06-2025
Indicate Company website link for updated RPT policy of the Company https://www.anthembio.com/Inquiry_RPT.html
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
There is no Default on Loans and Debt Securities during this quarter and half year ended September 30, 2025



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 55,222.60 1,09,023.60
Other income 5,379.90 8,152.70
Total income 60,602.50 1,17,176.30
2 Expenses
(a) Cost of materials consumed 20,371.20 36,610.70
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,209.80 9,077.00
(d) Employee benefit expense 6,315.80 13,172.80
(e) Finance costs 223.20 383.80
(f) Depreciation, depletion and amortisation expense 2,392.00 4,653.30
(f) Other Expenses
1 Power and fuel 1,198.80 2,581.40
2 R & M - Plant and machinery 939.10 1,657.00
3 Corporate social responsibility expenses 178.80 636.00
4 R & D expenses 441.30 844.40
5 Fair value measurment expenses (337.50) 0.00
6 Commission expenses (68.00) 97.50
7 Pollution control expenses 262.70 401.20
8 Insurance 230.50 327.10
9 Freight and forwarding charges 161.80 244.20
10 Other Expenses 752.80 1,265.90
Total other expenses 3,760.30 8,054.70
Total expenses 35,272.30 71,952.30
3 Total profit before exceptional items and tax 25,330.20 45,224.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 25,330.20 45,224.00
6 Tax expense
7 Current tax 6,375.10 11,382.00
8 Deferred tax (888.30) (835.30)
9 Total tax expenses 5,486.80 10,546.70
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 19,843.40 34,677.30
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 19,843.40 34,677.30
17 Other comprehensive income net of taxes (145.10) 5.20
18 Total Comprehensive Income for the period 19,698.30 34,682.50
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 11,232.20 11,232.20
Face value of equity share capital 2 2
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 3.54 2.65
Diluted earnings (loss) per share from continuing operations 3.51 2.61
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 3.54 2.65
Diluted earnings (loss) per share from continuing and discontinued operations 3.51 2.61
24 Debt equity ratio 0.04 0.04
25 Debt service coverage ratio 32.86 38.92
26 Interest service coverage ratio 114.47 124.90
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio Finance cost is 22.32 mn as against EBIT of 2533.02 mn


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 60,157.20
Capital work-in-progress 8,091.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 702.90
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 11,707.80
Trade receivables, non-current 310.80
Loans, non-current 41,443.50
Other non-current financial assets 760.60
Total non-current financial assets 54,222.70
Deferred tax assets (net) 2,667.10
Other non-current assets 524.40
Total non-current assets 1,26,365.30
2 Current assets
Inventories 16,787.30
Current financial asset
Current investments 52,761.10
Trade receivables, current 58,308.00
Cash and cash equivalents 49,244.70
Bank balance other than cash and cash equivalents 6,837.10
Loans, current 0.00
Other current financial assets 32.00
Total current financial assets 1,67,182.90
Current tax assets (net) 0.00
Other current assets 24,689.30
Total current assets 2,08,659.50
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 3,35,024.80
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,232.20
Other equity 2,74,119.80
Total equity attributable to owners of parent 2,85,352.00
Non controlling interest
Total equity 2,85,352.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,735.50
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 1,912.10
Total non-current financial liabilities 5,647.60
Provisions, non-current 988.60
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 81.70
Total non-current liabilities 6,717.90
Current liabilities
Current financial liabilities
Borrowings, current 6,906.60
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,834.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,542.70
Total Trade payable 7,376.80
Other current financial liabilities 765.40
Total current financial liabilities 15,048.80
Other current liabilities 24,981.40
Provisions, current 240.00
Current tax liabilities (Net) 2,684.70
Deferred government grants, Current 0.00
Total current liabilities 42,954.90
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 49,672.80
Total equity and liabilites 3,35,024.80
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results 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 0.00 0.00
Revenue from operations 0.00 0.00
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 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Segment wise reporting has been disclosed in Consolidated Financials.



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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
1 Other comprehensive income/(loss) not to be reclassified to profit or loss in subsequent period -19390000 690000
2 Income Tax on above 4880000 -170000
Total Amount of items that will not be reclassified to profit and loss (145.10) 5.20
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (145.10) 5.20



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 45,224.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 17,073.10
Adjustments for decrease (increase) in trade receivables, current 121.20
Adjustments for decrease (increase) in trade receivables, non-current (13,517.00)
Adjustments for decrease (increase) in other current assets (9,684.10)
Adjustments for decrease (increase) in other non-current assets 86.30
Adjustments for other financial assets, non-current 331.40
Adjustments for other financial assets, current 9.10
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,632.60)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 14,473.10
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,653.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (141.70)
Adjustments for provisions, non-current 275.10
Adjustments for other financial liabilities, current 42.70
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 10,089.90
Net cash flows from (used in) operations 55,313.90
Dividends received (368.60)
Interest paid (383.80)
Interest received (4,200.60)
Income taxes paid (refund) 9,000.00
Other inflows (outflows) of cash 796.30
Net cash flows from (used in) operating activities 42,924.80
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 11,146.90
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 5,780.10
Proceeds from sales of investment property 375.40
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 8,170.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 368.60
Interest received 4,200.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (20,152.40)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 2,551.90
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 713.90
Repayments of borrowings 967.20
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 383.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 299.40
Net cash flows from (used in) financing activities 2,214.20
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 24,986.60
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 24,986.60
Cash and cash equivalents cash flow statement at beginning of period 31,095.20
Cash and cash equivalents cash flow statement at end of period 56,081.80





Amount in (Lakhs)

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 Neoanthem Lifesciences Private Limted Anthem Biosciences Limited Wholly Owned Subsidiary Sale of goods or services 2,400.00 Approved 217.40 191.10 52.20
2 Neoanthem Lifesciences Private Limted Anthem Biosciences Limited Wholly Owned Subsidiary Purchase of goods or services 1,000.00 Approved 1,712.10 120.80 1,048.00
3 Neoanthem Lifesciences Private Limted Anthem Biosciences Limited Wholly Owned Subsidiary Interest paid 2,400.00 Approved 1,068.80 32,941.60 39,877.70 Loan 6.57 5 Years Unsecured For Working Capital and Project Setup
4 Anthem Biopharma Private Limited Anthem Biosciences Limited Common Directors Interest paid 72.00 Approved 26.20 735.40 795.10 Loan 6.57 5 Years Unsecured For Working Capital and Project Setup
5 Anthem Biopharma Private Limited Anthem Biosciences Limited Common Directors Any other transaction Lease Rent Paid 6.60 Approved 3.20 0.00 0.00
6 Ishaan Bhardwaj Anthem Biosciences Limited Relative of Director Any other transaction Remuneration 120.00 Approved 42.70 0.00 0.00
7 Krithika G Anthem Biosciences Limited Relative of Director Any other transaction Remuneration 31.00 Approved 14.70 0.00 0.00
8 Keerthana R Anthem Biosciences Limited Relative of Director Any other transaction Remuneration 28.00 Approved 13.40 0.00 0.00
9 Ajay Bhardwaj Anthem Biosciences Limited Managing Director Any other transaction Remuneration 655.00 Not Applicable 314.50 0.00 0.00
10 Ganesh Sambasivam Anthem Biosciences Limited Whole Time Director Any other transaction Remuneration 655.00 Not Applicable 317.90 0.00 0.00
11 K Ravindra Chandrappa Anthem Biosciences Limited Whole Time Director Any other transaction Remuneration 655.00 Not Applicable 319.30 0.00 0.00
12 Gawir Baig Anthem Biosciences Limited Chief Financial Officer Any other transaction Remuneration 250.00 Not Applicable 179.70 0.00 0.00
13 Divya Prasad Anthem Biosciences Limited Company Secretary & Compliance Officer Any other transaction Remuneration 33.00 Not Applicable 22.40 0.00 0.00
14 S. Madhavan Anthem Biosciences Limited Independent Director Any other transaction Sitting Fees Not Applicable 14.50 0.00 0.00
15 Ramesh Ramadurai Anthem Biosciences Limited Independent Director Any other transaction Sitting Fees Not Applicable 13.50 0.00 0.00
16 Ravikanth Uppal Anthem Biosciences Limited Independent Director Any other transaction Sitting Fees Not Applicable 13.50 0.00 0.00
17 Shuba Kulkarni Anthem Biosciences Limited Independent Director Any other transaction Sitting Fees Not Applicable 9.00 0.00 0.00
18 Anthem Biopharma Private Limited Anthem Biosciences Limited Common Directors Any other transaction Corporate Gurantee 750.00 Approved 750.00 750.00 750.00
Total value of transaction during the reporting period 5,052.80