Integrated Filing — IndAS



General information about company

Scrip Code 506197
NSE Symbol BLISSGVS
MSEI Symbol NOTLISTED
ISIN INE416D01022
Name of company BLISS GVS PHARMA 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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Pharmaceuticals
Start date and time of board meeting 10-02-2026   13:30:00
End date and time of board meeting 10-02-2026   14:45:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 21,825.19 67,011.96
Other income 1,845.59 6,236.85
Total income 23,670.78 73,248.81
2 Expenses
(a) Cost of materials consumed 8,621.96 27,500.01
(b) Purchases of stock-in-trade 2,020.19 4,304.12
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (475.85) (643.48)
(d) Employee benefit expense 3,593.55 10,028.94
(e) Finance costs 148.60 999.93
(f) Depreciation, depletion and amortisation expense 834.97 2,481.27
(f) Other Expenses
1 Freight outward 596.02 2,258.78
2 ECL expenses 714.22 2,063.15
3 Travelling and Conveyance expenses 190.29 503.82
4 Repairs and Maintenance 613.53 1,611.28
5 Power and Fuel 363.51 1,005.05
6 Business Development expenses 962.21 3,024.62
7 Corporate Social Responsibility expenses 0.00 273.42
8 Sales Promotion expenses 94.00 451.56
9 Legal and Professional Charges 370.80 782.91
10 Others 681.84 1,888.13
Total other expenses 4,586.42 13,862.72
Total expenses 19,329.84 58,533.51
3 Total profit before exceptional items and tax 4,340.94 14,715.30
4 Exceptional items (251.37) (251.37)
5 Total profit before tax 4,089.57 14,463.93
6 Tax expense
7 Current tax 1,455.50 4,936.04
8 Deferred tax 156.16 (245.01)
9 Total tax expenses 1,611.66 4,691.03
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 2,477.91 9,772.90
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 2,477.91 9,772.90
17 Other comprehensive income net of taxes 356.22 443.31
18 Total Comprehensive Income for the period 2,834.13 10,216.21
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,326.577 9,355.407
Total profit or loss, attributable to non-controlling interests 151.33 417.49
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,682.79 9,798.72
Total comprehensive income for the period attributable to owners of parent non-controlling interests 151.33 417.49
21 Details of equity share capital
Paid-up equity share capital 1,057.89 1,057.89
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 2.2 8.86
Diluted earnings (loss) per share from continuing operations 2.14 8.72
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 2.2 8.86
Diluted earnings (loss) per share from continuing and discontinued operations 2.14 8.72
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 1. The above unaudited standalone and consolidated financial results which are published in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 10 2026. These standalone and consolidated unaudited financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 2. The above unaudited standalone and consolidated financial results for the quarter and nine months ended December 31 2025 have been subjected to a limited review by the statutory auditors of the Company. The statutory auditors have issued limited review reports with unmodified conclusion on the unaudited standalone and consolidated financial results. 3. As the Company business activity falls within a single operating segment viz Pharmaceutical and Healthcare, no segment information is disclosed. 4. Employee Benefit Expenses includes Share Based Payment expense on account of ESOP Scheme 2019 of Rs. 555.88 Lakh nine months ended December 31 2024 Rs. 342.04 Lakh as per Ind AS 102 Share based Payment for the nine months ended December 31 2025. 5. Pursuant to the implementation of the New Labour Codes with effect from November 21 2025 the supporting Rules are yet to be notified, the Company has reassessed its employee benefit obligations and recognised an incremental expense of Rs. 251.37 Lakh for the quarter and nine months ended December 31 2025 under Exceptional Items as past service cost. The Company continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting treatment on the basis of such developments as needed. 6. During the nine months ended December 31 2025 the Company has allotted 4,18,700 equity shares of Rs. 1 each fully paid on exercise of stock options by employees in accordance with the Companys ESOP Scheme 2019. The outstanding number of options as at December 31 2025 are 24,17,500. 7. The Board of Directors at its meeting held on February 10 2026 have declared for the year 2025-2026 an interim dividend of Re. 0.50 paisa per equity share. The record date fixed for the purpose of ascertaining the entitlement is February 18 2026. 8. The Board of Directors in its meeting held on May 12 2025 has approved the sale of 51% stake in its step-down subsidiary, Greenlife Bliss Healthcare Ltd, Nigeria, held by its subsidiary, Bliss GVS International Pte Ltd, Singapore, to non-controlling shareholder for a total consideration of USD 13,00,000. Since the Company has lost control on Greenlife Bliss Healthcare Ltd. w.e.f April 01, 2025, the said Company has not been considered for consolidation. 9. During the quarter ended December 31, 2025, Bliss GVS International Pte. Ltd., Singapore, a wholly owned subsidiary of the Company, has incorporated a wholly owned subsidiary namely Theralife Pharma Ltd., in the Republic of Kenya dated November 25, 2025. 10. Subsequent to the quarter end December 31, 2025, Bliss GVS International Pte. Ltd., Singapore, a wholly owned subsidiary of the Company, has incorporated a wholly owned subsidiary namely Theralife Pharma RDC Private Limited, in Democratic Republic of the Congo dated January 27, 2026. 11. The figures of the previous periods/ year have been reclassified for better presentation to bring it in conformity with the current period classification. These reclassification do not have any impact on the profits or networth for any of the previous reported periods.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 (i) Remeasurement of the defined benefit liabilities/ (assets) (24.10) (32.07)
2 (ii) Income tax on remeasurement of defined benefits liabilities/ (assets) 7.02 9.03
Total Amount of items that will not be reclassified to profit and loss (17.08) (23.04)
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 (i) Exchange differences in translating the financial statements of foreign operations 498.84 623.19
2 (ii) Income tax relating to items that will be reclassified to profit or loss (125.54) (156.84)
Total Amount of items that will be reclassified to profit and loss 373.30 466.35
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 356.22 443.31