| Scrip Code | 544067 |
|---|---|
| NSE Symbol | INNOVACAP |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0DUT01020 |
| Name of company | INNOVA CAPTAB 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 | 21-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-08-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | Drugs and Pharmaceutical products |
| Start date and time of board meeting | 21-08-2026 23:16:00 |
| End date and time of board meeting | 22-08-2026 00:25:00 |
| 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 |
| 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 | 07-05-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.innovacaptab.com/Policy_on_RPT.pdf |
| 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 |
| The company has not defaulted in any loan repayment | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 35,827.70 | 1,29,881.40 | |
| Other income | 268.00 | 1,324.30 | |
| Total income | 36,095.70 | 1,31,205.70 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 23,632.50 | 90,137.30 |
| (b) | Purchases of stock-in-trade | 2,751.00 | 3,784.30 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 29.20 | (227.80) |
| (d) | Employee benefit expense | 2,819.50 | 11,109.00 |
| (e) | Finance costs | 398.10 | 1,542.10 |
| (f) | Depreciation, depletion and amortisation expense | 940.30 | 3,736.70 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 651.90 | 2,612.30 |
| 2 | Packing charges | 422.20 | 1,533.10 |
| 3 | Stores and spares consumed | 292.40 | 1,148.00 |
| 4 | Freight charges | 433.70 | 918.70 |
| 5 | Repairs and maintenance | 196.70 | 742.20 |
| 6 | House keeping expense | 113.00 | 475.90 |
| 7 | Rates, fees and taxes | 145.30 | 464.10 |
| 8 | Travelling and conveyance | 126.60 | 425.20 |
| 9 | Lab consumables | 94.70 | 413.80 |
| 10 | Miscellaneous expenses | 255.10 | 1,208.60 |
| Total other expenses | 2,731.60 | 9,941.90 | |
| Total expenses | 33,302.20 | 1,20,023.50 | |
| 3 | Total profit before exceptional items and tax | 2,793.50 | 11,182.20 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,793.50 | 11,182.20 |
| 6 | Tax expense | ||
| 7 | Current tax | 93.50 | 1,776.50 |
| 8 | Deferred tax | 459.90 | 912.60 |
| 9 | Total tax expenses | 553.40 | 2,689.10 |
| 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 | 2,240.10 | 8,493.10 |
| 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 | 2,240.10 | 8,493.10 |
| 17 | Other comprehensive income net of taxes | 34.10 | (5.50) |
| 18 | Total Comprehensive Income for the period | 2,274.20 | 8,487.60 |
| 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 | 5,722.50 | 5,722.50 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 83,066.80 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 3.91 | 14.84 | |
| Diluted earnings (loss) per share from continuing operations | 3.91 | 14.84 | |
| 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 | 3.91 | 14.84 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.91 | 14.84 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above revised standalone financial results of Innova Captab Limited the Company have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 the act read with relevant rules issued there under and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulation as amended The revised standalone financial results for the quarter and year ended 31 March 2026 are available on the Company website ie www.innovacaptab.com under investor information section and on the stock exchange websites ie www.nseindia.com and www.bseindia.com. 2 The Audit Committee had reviewed and recommended the standalone financial results of the Company for the quarter and year ended 31 March 2026 in their meeting held on 7 May 2026 referred to as original standalone financial results which had been approved and taken on record by the Board of Directors in their meeting on held on 7 May 2026 except for certain inadvertent errors as listed below i Deferred tax asset of Rs 12.39 million on deduction available under section 80JJAA of Income tax Act 1961 has now been recognized in the Revised Statement of Standalone Assets and Liabilities with a corresponding adjustment to Revised Statement of standalone financial results Consequently the relevant financial results captions have been revised as below Amount in Rs million except as mentioned otherwise Statement of Standalone assets and liabilities as at 31 March 2026 Deferred tax liabilities (net) As originally approved Rs 235.33 After revision to rectify the error Rs 222.94 Total liabilities As originally approved Rs 6604.31 After revision to rectify the error Rs 6591.92 Other equity As originally approved Rs 8294.29 After revision to rectify the error Rs 8306.68 Total equity As originally approved Rs 8866.54 After revision to rectify the error Rs 8878.93 Statement of standalone financial results for the year ended 31 March 2026 Deferred Tax As originally approved Rs 103.65 After revision to rectify the error Rs 91.26 Total Tax expense As originally approved Rs 281.30 After revision to rectify the error Rs 268.91 Profit for the year As originally approved Rs 836.92 After revision to rectify the error Rs 849.31 Total comprehensive income for the year As originally approved Rs 836.37 After revision to rectify the error Rs 848.76 Basic and diluted earnings equity per share in Rs As originally approved Rs 14.63 After revision to rectify the error Rs 14.84 Statement of Standalone financial results for the quarter ended 31 March 2026 Deferred Tax As originally approved Rs 58.38 After revision to rectify the error Rs 45.99 Total tax expense As originally approved Rs 67.73 After revision to rectify the error Rs 55.34 Profit for the year As originally approved Rs 211.62 After revision to rectify the error Rs 224.01 Total comprehensive income for the period As originally approved Rs 215.03 After revision to rectify the error Rs 227.42 Basic and diluted earnings equity per share in Rs As originally approved Rs 3.70 After revision to rectify the error Rs 3.91 ii Financial liabilities subject to supplier finance arrangements amounting to Rs 185.08 million have now been presented under other financial liabilities which were earlier presented as trade payables Consequently the relevant financial results captions have been revised as below Statement of standalone Assets and liabilities as at 31 March 2026 Trade payable total outstanding dues of creditors other than micro and small enterprises As originally approved Rs 2554.47 After revision to rectify the error Rs 2369.39 Other financial liabilities As originally approved Rs 147.73 After revision to rectify the error Rs 332.51 Total current liabilities As originally approved Rs 4142.47 After revision to rectify the error Rs 4142.47 iii The cash flows from operating activities were understated with a corresponding overstatement in cash flows from investing activities for movement in loans to subsidiary and fair value changes in current investments Further the cash flows from bank deposits made and proceeds from maturity of bank deposits within cash flows from investing activities were presented incorrectly and the adjustments relating to movements in inventories trade payables and other financial liabilities within cash flows from operating activities were presented incorrectly However these matters do not have any impact on the amounts relating to net decrease in cash and cash equivalents during the year Consequently the Statement of Standalone Cash Flows has been revised as below All amounts in rupees million Cashflow from operating activities for the year ended 31 March 2026 Adjustment for Fair value gain arising from financial instruments designated at FVTPL As originally approved Rs 0 After revision to rectify the error Rs (12.87) Provision/(reversal of provision) for inventory As originally approved Rs (4.00) After revision to rectify the error Rs 11.47 Working capital adjustments (Increase) in inventories As originally approved Rs (638.64) After revision to rectify the error Rs (654.11) Decrease / (increase) in loans As originally approved Rs (295.26) After revision to rectify the error Rs 4.74 Increase in Trade payable As originally approved Rs 1130.91 After revision to rectify the error Rs 945.83 Increase in other financial liabilities As originally approved Rs 18.70 After revision to rectify the error Rs 203.78 Net cash generated from operating activities As originally approved Rs 341.06 After revision to rectify the error Rs 628.19 Cash flows from investing activities Purchase of current investments As originally approved Rs (412.85) After revision to rectify the error Rs (399.98) Loan repayment received from subsidiary As originally approved Rs 872 After revision to rectify the error Rs 572 Bank deposits made As originally approved Rs (103.33) After revision to rectify the error Rs (751.17) Proceeds from maturity of bank deposits As originally approved Rs 30.55 After revision to rectify the error Rs 678.39 Net cash (used in) investing activities As originally approved Rs (140.60) After revision to rectify the error Rs (427.73) The above revisions do not have any material impact on the profit total equity total assets or total liabilities and earnings per share of the Company as at and for the quarter / year ended 31 March 2026. The standalone financial results have now been revised only to incorporate the necessary rectification relating to the above The revised standalone financial results have been reviewed and recommended by Audit Committee at its meeting held on 21 August 2026 The Board of Directors at their meeting held on 22 August 2026 have approved the above results and taken them on record. No other event occurring after 07 May 2026 being the date when the standalone financial results were first approved by the Board of Directors has been considered for adjustment as a subsequent event The statutory auditors of the Company have expressed an unmodified opinion on the revised audited standalone financial results for the quarter and year ended 31 March 2026 3 The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes viz Code on Wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes These Codes have been made effective from 21 November 2025 The Company has estimated and accounted liability related to gratuity and leave encashment in the revised standalone financial results and expense for which is included in employee benefits expense The Company continues to monitor developments on the rules to be notified by regulatory authorities including clarifications additional guidance from authorities and will continue to assess the accounting implications basis such developments guidance 4 The Board of Directors of the Company at their meeting held on 23 January 2026 had approved an interim dividend of Rs 2 per equity share face value Rs 10 per share 5 The Company has only one reportable segment ie Drugs and pharmaceutical products as per Ind AS 108 Operating Segments specified under section 133 of the Companies Act 2013 Accordingly the disclosures as per the listing agreement are not applicable to the Company 6 The figures of the last quarter of the year ended 31 March 2026 and the corresponding quarter ended in the previous year as reported in these revised standalone financial results are the balancing figures between revised audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the financial year Also the figures upto the end of the third quarter had only been reviewed and not subject to audit |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 64,678.30 | ||
| Capital work-in-progress | 1,527.30 | ||
| Investment property | 0.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 128.70 | ||
| 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 | 6,000.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 2,029.40 | ||
| Other non-current financial assets | |||
| 1 | Security Deposit | 179.00 | |
| 2 | Balance with banks-deposits accounts with original maturity more than 12 months | 3,799.00 | |
| Total of other non-current financial assets | 3,978.00 | ||
| Total non-current financial assets | 12,007.40 | ||
| Deferred tax assets (net) | |||
| Other non-current assets | |||
| 1 | Capital advances | 1,244.20 | |
| 2 | Prepaid expenses | 139.70 | |
| Total of other non-current assets | 1,383.90 | ||
| Total non-current assets | 79,725.60 | ||
| 2 | Current assets | ||
| Inventories | 20,420.90 | ||
| Current financial asset | |||
| Current investments | 4,128.50 | ||
| Trade receivables, current | 33,019.30 | ||
| Cash and cash equivalents | 136.50 | ||
| Bank balance other than cash and cash equivalents | 62.30 | ||
| Loans, current | 3,037.20 | ||
| Other current financial assets | |||
| Total of other current financial assets | 8,641.90 | ||
| Total current financial assets | 49,025.70 | ||
| Current tax assets (net) | |||
| Other current assets | |||
| 1 | Balances with government authorities | 4,973.30 | |
| 2 | Advances to suppliers | 353.40 | |
| 3 | Advances to employees | 4.20 | |
| 4 | Prepaid expenses | 205.40 | |
| Total of other current assets | 5,536.30 | ||
| Total current assets | 74,982.90 | ||
| 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 | 1,54,708.50 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 5,722.50 | ||
| Other equity | 83,066.80 | ||
| Total equity attributable to owners of parent | 88,789.30 | ||
| Non controlling interest | |||
| Total equity | 88,789.30 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 21,582.30 | ||
| 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 of other non-current financial liabilities | |||
| Total non-current financial liabilities | 21,582.30 | ||
| Provisions, non-current | 682.80 | ||
| Deferred tax liabilities (net) | 2,229.40 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| Total of other non-current liabilities | |||
| Total non-current liabilities | 24,494.50 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 10,547.20 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 3,229.90 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 23,693.90 | ||
| Total Trade payable | 26,923.80 | ||
| Other current financial liabilities | |||
| 1 | Interest accrued but not due on borrowings | 113.10 | |
| 2 | Employee related payables | 1,048.70 | |
| 3 | Capital Creditor - Total outstanding dues of other than micro and small enterprises | 312.30 | |
| 4 | Unpaid dividend | 0.20 | |
| 5 | Supplier finance arrangements | 1,850.80 | |
| Total of other current financial liabilities | 3,325.10 | ||
| Total current financial liabilities | 40,796.10 | ||
| Other current liabilities | 374.40 | ||
| 1 | Contract liabilities | 226.40 | |
| 2 | Statutory dues | 148.00 | |
| Total of other current liabilities | 374.40 | ||
| Provisions, current | 181.40 | ||
| Current tax liabilities (Net) | 72.80 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 41,424.70 | ||
| 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 | 65,919.20 | ||
| Total equity and liabilites | 1,54,708.50 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1 Property plant and equipment includes amount of right of use of assets 2 Non current Borrowings include amount of lease liabilities |
|---|
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| 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 | Textual Information(2) | ||||||
| Textual Information(2) | 1 The Company has only one reportable segment ie Drugs and pharmaceutical products as per Ind AS 108 Operating Segments specified under section 133 of the Companies Act 2013 |
|---|
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 defined benefit obligation | 45.60 | (7.40) |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (11.50) | 1.90 |
| Total Amount of items that will not be reclassified to profit and loss | 34.10 | (5.50) | |
| 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 | 34.10 | (5.50) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 11,182.20 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,542.10 | |||||
| Adjustments for decrease (increase) in inventories | (6,541.10) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (8,112.50) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,453.50) | |||||
| Adjustments for decrease (increase) in other non-current assets | (129.40) | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (2,717.40) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 9,458.30 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 107.10 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 3,736.70 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | (23.40) | |||||
| Adjustments for provisions, current | 370.90 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 2,037.80 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (4.60) | |||||
| 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 | (4.20) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (1,733.20) | |||||
| Net cash flows from (used in) operations | 9,449.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | (1,109.90) | |||||
| Income taxes paid (refund) | 2,057.20 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 6,281.90 | |||||
| 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 | 6,179.30 | |||||
| Proceeds from sales of investment property | 78.90 | |||||
| Purchase of investment property | 3,999.80 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 100.20 | |||||
| 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 | 5,720.00 | |||||
| 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 | 931.10 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (728.00) | |||||
| Net cash flows from (used in) investing activities | (4,277.30) | |||||
| 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 | 0.00 | |||||
| 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 | 2,015.90 | |||||
| Repayments of borrowings | 2,722.30 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 1,144.30 | |||||
| Interest paid | 1,540.20 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (7.90) | |||||
| Net cash flows from (used in) financing activities | (3,398.80) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,394.20) | |||||
| 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 | (1,394.20) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,530.70 | |||||
| Cash and cash equivalents cash flow statement at end of period | 136.50 | |||||
| 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 | B S R & Co. LLP | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|
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 | Innova Captab Limited | Nugenic Pharma Private Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Director, Promoter & Shareholder of the Innova Captab Limited are Director and shareholder in Nugenic Pharma Private Limited. | Purchase of goods or services | 10,500.00 | Approved by Audit Committee | 8,547.40 | 1,756.60 | 1,324.80 | ||||||||||||||||
| 2 | Innova Captab Limited | Univentis Medicare Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Director, Promoter & Shareholder of the Innova Captab Limited are Director and nominee shareholder of Univentis Medicare Limited & Univentis Medicare Limited is Wholly Owned Subsidiary Company of the Innova Captab Limited | Sale of goods or services | NA | 18,571.20 | 4,889.60 | 4,016.80 | |||||||||||||||||
| 3 | Innova Captab Limited | Azine Healthcare Private Limited | Mr. Shyamsundar Aggarwal (Brother of Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala) is a director in Azine Healthcare Private Limited | Sale of goods or services | 600.00 | Approved by Audit Committee | 8.20 | 41.40 | 50.10 | ||||||||||||||||
| 4 | Innova Captab Limited | Pharmatech Healthcare | Mr. Shyamsundar Aggarwal (Brother of Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala) is a Partner in Pharmatech Healthcare | Sale of goods or services | 600.00 | Approved by Audit Committee | 90.10 | 207.70 | 261.40 | ||||||||||||||||
| 5 | Innova Captab Limited | Sharon Bio-Medicine Limited | Mr. Jayant Vasudeo Rao and Mr. Mahendar Korthiwada Directors of the Company are Directors in Sharon Bio-Medicine Limited (SBML) and SBML is step down subsidiary of the Company | Sale of goods or services | NA | 57.40 | 4.60 | 0.00 | |||||||||||||||||
| 6 | Innova Captab Limited | Nugenic Pharma Private Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Director, Promoter & Shareholder of the Company are Director and shareholder in Nugenic Pharma Private Limited | Sale of goods or services | 100.00 | NA | 1.90 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Innova Captab Limited | Shubh Packaging | Ms. Vandana Gohlyan (Sister of Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala,) is a partner in Shubh Packaging | Purchase of goods or services | 4,000.00 | Approved by Audit Committee | 1,162.50 | 123.20 | 147.10 | ||||||||||||||||
| 8 | Innova Captab Limited | Sharon Bio-Medicine Limited | Mr. Jayant Vasudeo Rao and Mr. Mahendar Korthiwada Directors of the Company are Directors in Sharon Bio-Medicine Limited (SBML) and SBML is step down subsidiary of the Company | Purchase of goods or services | NA | 64.50 | 0.00 | 0.00 | |||||||||||||||||
| 9 | Innova Captab Limited | Univentis Medicare Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Director, Promoter & Shareholder of the Company are Director and nominee shareholder of Univentis Medicare Limited & Univentis Medicare Limited is Wholly Owned Subsidiary Company | Purchase of goods or services | NA | 19.00 | 0.00 | 0.00 | |||||||||||||||||
| 10 | Innova Captab Limited | Univentis Medicare Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Director, Promoter & Shareholder of the Company are Director and nominee shareholder of Univentis Medicare Limited & Univentis Medicare Limited is Wholly Owned Subsidiary Company | Any other transaction | Insurance Reimbursement | NA | 7.60 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Innova Captab Limited | Mukesh Kumar Singh | Key Managerial Personnel | Any other transaction | Loan Repaid | NA | 3.00 | 8.00 | 5.00 | ||||||||||||||||
| 12 | Innova Captab Limited | Univentis Medicare Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Directors, Promoter & Shareholder of the Company are Director and nominee shareholder of Univentis Medicare Limited & Univentis Medicare Limited is Wholly Owned Subsidiary Company | Interest received | Loan approved by Board of Director | 690.80 | 0.00 | 28.90 | |||||||||||||||||
| 13 | Innova Captab Limited | Manoj Kumar Lohariwala | Whole Time Director | Remuneration | Approved by Board of Directors | 148.30 | 6.10 | 8.20 | |||||||||||||||||
| 14 | Innova Captab Limited | Vinay Lohariwala | Managing Director | Remuneration | Approved by Board of Directors | 148.30 | 6.10 | 8.20 | |||||||||||||||||
| 15 | Innova Captab Limited | Anshika Lohariwala | Daughter of Chairman | Remuneration | Approved by Audit Committee & Board of Directors | 28.40 | 2.00 | 2.00 | |||||||||||||||||
| 16 | Innova Captab Limited | Sharon Bio-Medicine Limited | Mr. Jayant Vasudeo Rao and Mr. Mahendar Korthiwada Directors of the Company are Directors in Sharon Bio Medicine Limited (SBML) and SBML is step down subsidiary of the Company | Any other transaction | Rent Income | 100.00 | NA | 8.40 | 0.00 | 0.00 | |||||||||||||||
| 17 | Innova Captab Limited | Univentis Medicare Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Director, Promoter & Shareholder of the Company are Director and nominee shareholder Univentis Medicare Limited & Univentis Medicare Limited is Wholly Owned Subsidiary Company | Any other transaction | Rent Income | NA | 27.30 | 0.00 | 2.50 | ||||||||||||||||
| 18 | Innova Captab Limited | Sharon Bio-Medicine Limited | Mr. Jayant Vasudeo Rao and Mr. Mahendar Korthiwada Directors of the Company are Directors in Sharon Bio Medicine Limited (SBML) and SBML is step down subsidiary of the Company | Any other transaction | Rent Expense | NA | 12.00 | 0.00 | 0.00 | ||||||||||||||||
| 19 | Innova Captab Limited | Sharon Bio-Medicine Limited | Mr. Jayant Vasudeo Rao and Mr. Mahendar Korthiwada Directors of the Company are Directors in Sharon Bio Medicine Limited (SBML) and SBML is step down subsidiary of the Company | Any other transaction | Electricity Reimbursement | NA | 1.40 | 0.00 | 0.00 | ||||||||||||||||
| 20 | Innova Captab Limited | Univentis Medicare Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala, Director, Promoter & Shareholder of the Company are Director and nominee shareholder of Univentis Medicare Limited & Univentis Medicare Limited is Wholly Owned Subsidiary Company | Any other transaction | Loan repaid by Wholly-Owned Subsidiary | Approved by Board of Directors | 5,720.00 | 10,710.00 | 4,990.00 | ||||||||||||||||
| 21 | Innova Captab Limited | Sharon Bio-Medicine Limited | Mr. Jayant Vasudeo Rao and Mr. Mahendar Korthiwada Directors of the Company are Directors in Sharon Bio Medicine Limited (SBML) and SBML is step down subsidiary of the Company | Any other transaction | Security Deposit paid | NA | 4.80 | 0.00 | 4.80 | ||||||||||||||||
| 22 | Innova Captab Limited | Sharon Bio-Medicine Limited | Mr. Jayant Vasudeo Rao and Mr. Mahendar Korthiwada Directors of the Company are Directors in Sharon Bio Medicine Limited (SBML) and SBML is step down subsidiary of the Company | Any other transaction | Security Deposit received back | NA | 16.50 | 16.50 | 0.00 | ||||||||||||||||
| 23 | Univentis Medicare Limited | Azine Healthcare Private Limited | Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala) is director in Azine Healthcare Private Limited | Purchase of goods or services | 500.00 | Approved by Board of Directors | 46.20 | 0.40 | 29.50 | ||||||||||||||||
| 24 | Univentis Medicare Limited | Shubh Packaging | Ms. Vandana Gohlyan (Sister of Mr. Manoj Kumar Lohariwala and Mr. Vinay Lohariwala) is partner in Shubh Packaging | Purchase of goods or services | 300.00 | Approved by Board of Directors | 5.90 | 0.00 | 0.40 | ||||||||||||||||
| 25 | Univentis Medicare Limited | Sharon Bio-Medicine Limited | Wholly owned Subsidiary | Any other transaction | Rent Paid | 100.00 | NA | 4.80 | 0.00 | 0.40 | |||||||||||||||
| 26 | Univentis Medicare Limited | Sharon Bio-Medicine Limited | Wholly owned Subsidiary | Any other transaction | Inter Corporate Loan | Approved by Board of Directors | 2,565.00 | 12,293.00 | 6,400.00 | ||||||||||||||||
| 27 | Univentis Medicare Limited | Sharon Bio-Medicine Limited | Wholly owned Subsidiary | Any other transaction | Interest Income | NA | 778.70 | 0.00 | 0.00 | ||||||||||||||||
| 28 | Univentis Medicare Limited | Sharon Bio-Medicine Limited | Wholly owned Subsidiary | Any other transaction | Financial Guarantee income | NA | 15.90 | 0.00 | 17.20 | ||||||||||||||||
| 29 | Univentis Medicare Limited | Sharon Bio-Medicine Limited | Wholly owned Subsidiary | Any other transaction | Loan repaid by SBML to Univentis Medicare Limited | NA | 8,458.00 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 47,213.50 | ||||||||||||||||||||||||