Integrated Filing — IndAS



General information about company

Scrip Code 530239
NSE Symbol SUVEN
MSEI Symbol NOTLISTED
ISIN INE495B01038
Name of company SUVEN LIFE SCIENCES 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 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
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 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 Unaudited
Segment Reporting Single segment
Description of single segment The Company has only one business segment, i.e. Research & Development and does not operate in any other segments. Hence, segment reporting as per IND AS 108 (Operating Segment) is not presented
Start date and time of board meeting 11-11-2025   11:30:00
End date and time of board meeting 11-11-2025   12:05:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 91.92 278.59
Other income 377.80 437.78
Total income 469.72 716.37
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 607.65 1,205.21
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 131.68 268.52
(f) Other Expenses
1 R & D Expenses 7,032.13 11,180.97
2 Other Expenses 429.25 944.35
Total other expenses 7,461.38 12,125.32
Total expenses 8,200.71 13,599.05
3 Total profit before exceptional items and tax (7,730.99) (12,882.68)
4 Exceptional items 0.00 0.00
5 Total profit before tax (7,730.99) (12,882.68)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (7,730.99) (12,882.68)
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 (7,730.99) (12,882.68)
17 Other comprehensive income net of taxes 8.52 3.40
18 Total Comprehensive Income for the period (7,722.47) (12,879.28)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,274.74 2,274.74
Face value of equity share capital 1 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 -3.48 -5.8
Diluted earnings (loss) per share from continuing operations -3.48 -5.8
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 -3.48 -5.8
Diluted earnings (loss) per share from continuing and discontinued operations -3.48 -5.8
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) 1) The above financial results of the Company has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 11, 2025. The results for the quarter ended September 30, 2025 has been reviewed by our statutory auditors 2) The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended, prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder. 3) The consolidated financial results include the results of the wholly Owned Subsidiary, Suven Neurosciences , Inc 4) The Company has only one business segment, i.e. Research & Development and does not operate in any other segments. Hence, segment reporting as per IND AS 108 (Operating Segment) is not presented. 5) ESOP:For the quarter ended September 2025, the Company recognized an employee benefit expense (EBP) of Rs. 26.35 lakhs in accordance with Ind AS 102 – Share-based Payment. The cumulative EBP recognized as of September 2025 amounts to Rs.53.73 lakhs. During the quarter, out of 2,21,800 options under the 1st tranche, 2,14,000 options were exercised, and the Company received 117.70 lakhs pursuant to the exercise of employee stock options under its ESOP scheme. As of the reporting date, the equity shares corresponding to these exercised options had been allotted on 24.07.2025. The remaining unexercised options under the 1st tranche continue to be available for exercise by eligible employees, as the vesting period extends until 06-May-2027. 6) Preferential Issue : The Board of Directors of the Company approved the issue of 6,40,02,999 convertible warrants on a preferential basis to 23 allottees in its meeting held on 13th May, 2025, in accordance with the provisions of the Companies Act, 2013 and the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Subsequently, shareholders of the Company approved the issue of convertible warrants in their meeting held on 05th June, 2025. Each warrant is convertible into one equity share of face value Rs. 1 at an exercise price of Rs. 134 per share, within a period of 18 months from the date of allotment. During the quarter the Company has alloted 9186490 equity shares on a preferential basis upon conversion of equivalent number of fully paid warrants (allotted on 16.07.2025) to three allottees, upon receipt of 100% of the warrant consideration amounting to Rs.12,309.90 lakhs. Break-up of the amounts received is as follows: Particulars Amount in Lakhs 25% upfront received from 23 allottees 21,441.01 Balance 75% received from 3 allottees 9,232.42 Total money received as on 30th September 2025 30,673.43 Summary of Utilisation of Proceeds of Preferential issue as on 30.09.2025 Particulars Amount Rs.In lakhs Amout Received through Preferential Issue 30673.43 Less: Amount Utilised -5424.12 Balance Amount 25249.31 7) The corresponding previous period figures have been regrouped / reclassified where ever necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5,805.63
Capital work-in-progress 86.90
Investment property 0.00
Goodwill 0.00
Other intangible assets 18.93
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 5.86
Total non-current financial assets 5.86
Deferred tax assets (net) 0.00
Other non-current assets 7.12
Total non-current assets 5,924.44
2 Current assets
Inventories 24.04
Current financial asset
Current investments 24,671.26
Trade receivables, current 106.77
Cash and cash equivalents 960.93
Bank balance other than cash and cash equivalents 117.70
Loans, current 0.00
Other current financial assets 100.71
Total current financial assets 25,957.37
Current tax assets (net) 137.42
Other current assets 1,697.73
Total current assets 27,816.56
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 33,741.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,274.74
Other equity 25,852.67
Total equity attributable to owners of parent 28,127.41
Non controlling interest 0.00
Total equity 28,127.41
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 171.05
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 171.05
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 58.16
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 446.10
Total Trade payable 504.26
Other current financial liabilities 4,600.83
Total current financial liabilities 5,105.09
Other current liabilities 0.00
Provisions, current 269.05
Current tax liabilities (Net) 68.40
Deferred government grants, Current 0.00
Total current liabilities 5,442.54
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 5,613.59
Total equity and liabilites 33,741.00
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 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

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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss -150000 -300000
Total Amount of items that will not be reclassified to profit and loss (1.50) (3.00)
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
1 Items that will be reclassified to profit or loss 1002000 640000
Total Amount of items that will be reclassified to profit and loss 10.02 6.40
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 8.52 3.40



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (12,882.68)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (0.30)
Adjustments for decrease (increase) in trade receivables, current 26.87
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (434.96)
Adjustments for decrease (increase) in other non-current assets (7.12)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (18.40)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 8.12
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 268.52
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 102.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 2,999.22
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 9.03
Adjustments for share-based payments 53.73
Adjustments for fair value losses (gains) (425.56)
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) 2,563.09
Net cash flows from (used in) operations (10,319.59)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 18.42
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (10,338.01)
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 0.00
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 213.74
Proceeds from sales of investment property 0.00
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 0.00
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 0.00
Interest received 9.03
Income taxes paid (refund) 19,953.19
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (20,157.90)
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 94.00
Proceeds from issuing other equity instruments 29,860.28
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 29,954.28
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (541.63)
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 (541.63)
Cash and cash equivalents cash flow statement at beginning of period 1,502.55
Cash and cash equivalents cash flow statement at end of period 960.92