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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Pharmaceutical & Healthcare
Start date and time of board meeting 12-08-2026   16:22:00
End date and time of board meeting 12-08-2026   18:15:00
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
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 such default during the Quarter.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 22,158.51 22,158.51
Other income 876.16 876.16
Total income 23,034.67 23,034.67
2 Expenses
(a) Cost of materials consumed 9,073.63 9,073.63
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.17 0.17
(d) Employee benefit expense 3,656.66 3,656.66
(e) Finance costs 38.92 38.92
(f) Depreciation, depletion and amortisation expense 903.03 903.03
(f) Other Expenses
1 Freight outward 859.87 859.87
2 Business Development expenses 799.45 799.45
3 ECL Expenses 736.83 736.83
4 Repairs and Maintenance 285.16 285.16
5 Power and Fuel 595.69 595.69
6 Sales Promotion expenses 57.68 57.68
7 Travelling and Conveyance expenses 131.98 131.98
8 Legal and Professional charges 435.32 435.32
9 Corporate Social Responsibility expenses 1.45 1.45
10 Other Expenses 337.91 337.91
Total other expenses 4,241.34 4,241.34
Total expenses 17,913.75 17,913.75
3 Total profit before exceptional items and tax 5,120.92 5,120.92
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,120.92 5,120.92
6 Tax expense
7 Current tax 929.13 929.13
8 Deferred tax 330.02 330.02
9 Total tax expenses 1,259.15 1,259.15
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 3,861.77 3,861.77
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 3,861.77 3,861.77
17 Other comprehensive income net of taxes (64.61) (64.61)
18 Total Comprehensive Income for the period 3,797.16 3,797.16
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 1,060.56 1,060.56
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 3.65 3.65
Diluted earnings (loss) per share from continuing operations 3.58 3.58
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 3.65 3.65
Diluted earnings (loss) per share from continuing and discontinued operations 3.58 3.58
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 un-audited standalone and consolidated financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 12, 2026. These standalone and consolidated un-audited 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 un-audited standalone and consolidated financial results for the quarter ended June 30, 2026 are prepared in compliance with the Ind AS which 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 un-audited standalone and consolidated financial results. 3. As the Group's 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 297.04 Lakh (quarter ended June 30, 2025 Rs. 140.07 Lakh) as per Ind AS 102 Share based Payment for the quarter ended June 30, 2026. 5.Pursuant to the implementation of the New Labour Codes with effect from November 21, 2025, the Company and the Group had reassessed its employee benefit obligations and recognised an incremental expense of Rs. 215.55 Lakh and Rs. 248.71 Lakh in standalone and consolidated financials respectively for the year ended March 31, 2026, under Exceptional Items as past service cost. 6. During the quarter ended June 30, 2026, the Company has allotted 2,67,250 equity shares of Rs. 1 each fully paid, on exercise of stock options by employees in accordance with the Company's ESOP Scheme, 2019. The outstanding number of options as at June 30, 2026 are 22,36,250. 7. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the published year to date un-audited figures upto the third quarter of the previous financial year, which were subject to limited review.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurement of (loss)/ gain of Defined Benefit Plan (86.34) (86.34)
Total Amount of items that will not be reclassified to profit and loss (86.34)
2 Income tax relating to items that will not be reclassified to profit or loss (21.73) (21.73)
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 (64.61) (64.61)