Integrated Filing — IndAS

General information about company
Scrip Code	533138
NSE Symbol	ASTEC
MSEI Symbol	NOTLISTED
ISIN	INE563J01010
Name of company	ASTEC LIFESCIENCES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Consolidated
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	Geographical
Description of single segment
Start date and time of board meeting	23-Apr-2025   15:15:00
End date and time of board meeting	23-Apr-2025   17:20:00
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

Financial Results Ind-AS
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2133854000	3813035000
	Other income	27058000	56287000
	Total income	2160912000	3869322000
2	Expenses
(a)	Cost of materials consumed	1487646000	2488598000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-136461000	480763000
(d)	Employee benefit expense	299416000	611045000
(e)	Finance costs	203193000	366967000
(f)	Depreciation, depletion and amortisation expense	229787000	437145000
(f)	Other Expenses
1	Other Expenses	485420000	894696000
	Total other expenses	485420000	894696000
	Total expenses	2569001000	5279214000
3	Total profit before exceptional items and tax	-408089000	-1409892000
4	Exceptional items	0	0
5	Total profit before tax	-408089000	-1409892000
6	Tax expense
7	Current tax	206000	391000
8	Deferred tax	156178000	-63166000
9	Total tax expenses	156384000	-62775000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-564473000	-1347117000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-564473000	-1347117000
17	Other comprehensive income net of taxes	-2375000	1738000
18	Total Comprehensive Income for the period	-566848000	-1345379000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-564687000	-1347524000
	Total profit or loss, attributable to non-controlling interests	214000	214000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-567062000	-1345785000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	214000	407000
21	Details of equity share capital
	Paid-up equity share capital	0	0
	Face value of equity share capital	0	0
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-28.79	-68.71
	Diluted earnings (loss) per share from continuing operations	-28.79	-68.71
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	-28.79	-68.71
	Diluted earnings (loss) per share from continuing and discontinued operations	-28.79	-68.71
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4965752000
	Capital work-in-progress	1251000
	Investment property	0
	Goodwill	0
	Other intangible assets	22010000
	Intangible assets under development	212475000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	53000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	13629000
	Total non-current financial assets	13682000
	Deferred tax assets (net)	0
	Other non-current assets	187690000
	Total non-current assets	5402860000
2	Current assets
	Inventories	1598107000
	Current financial asset
	Current investments	0
	Trade receivables, current	1474427000
	Cash and cash equivalents	5754000
	Bank balance other than cash and cash equivalents	21300000
	Loans, current	27718000
	Other current financial assets	6418000
	Total current financial assets	1535617000
	Current tax assets (net)	0
	Other current assets	277654000
	Total current assets	3411378000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8814238000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	196114000
	Other equity	2151338000
	Total equity attributable to owners of parent	2347452000
	Non controlling interest	2713000
	Total equity	2350165000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2800000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	2900000
	Total non-current financial liabilities	2802900000
	Provisions, non-current	3667000
	Deferred tax liabilities (net)	380000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2806947000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2745441000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	41363000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	774764000
	Total Trade payable	816127000
	Other current financial liabilities	68619000
	Total current financial liabilities	3630187000
	Other current liabilities	17159000
	Provisions, current	9780000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3657126000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	6464073000
	Total equity and liabilites	8814238000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Within India	461598000	1195951000
2	Outside India	1640687000	2585515000
	Total Segment Revenue	2102285000	3781466000
	Less: Inter segment revenue
	Revenue from operations	2102285000	3781466000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Within India	0	0
2	Outside India	0	0
	Total Profit before tax	0	0
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Within India	8814217000	8814217000
2	Outside India	18000	18000
	Total Segment Asset	8814235000	8814235000
	Un-allocable Assets	0	0
	Net Segment Asset	8814235000	8814235000
4	Segment Liabilities
	Segment Liabilities
1	Within India	6463495000	6463495000
2	Outside India	579000	579000
	Total Segment Liabilities	6464074000	6464074000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	6464074000	6464074000
	Disclosure of notes on segments

Other Comprehensive Income
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement of defined benefit liability	-1796000	2256000
	Total Amount of items that will not be reclassified to profit and loss	-1796000	2256000
2	Income tax relating to items that will not be reclassified to profit or loss	568000	568000
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	11000	-50000
5	Total Other comprehensive income	-2375000	1738000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-1409892000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			366967000
	Adjustments for decrease (increase) in inventories			158678000
	Adjustments for decrease (increase) in trade receivables, current			188835000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-12928000
	Adjustments for decrease (increase) in other non-current assets			1700000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			16940000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-77532000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			4328000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			437144000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2308000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			5158000
	Adjustments for other financial liabilities, non-current			-17600000
	Adjustments for unrealised foreign exchange losses gains			32317000
	Adjustments for dividend income			0
	Adjustments for interest income			8032000
	Adjustments for share-based payments			345000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			181977000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1275989000
	Net cash flows from (used in) operations			-133903000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-49917000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-83986000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			59677000
	Purchase of property, plant and equipment			218219000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			7930000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1691000
	Net cash flows from (used in) investing activities	-152303000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			23000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1710000000
	Repayments of borrowings			1087155000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			385540000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			237328000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1039000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1039000
	Cash and cash equivalents cash flow statement at beginning of period			4715000
	Cash and cash equivalents cash flow statement at end of period			5754000