Integrated Filing — IndAS

General information about company
Scrip Code	539268
NSE Symbol	SYNGENE
MSEI Symbol	NOTLISTED
ISIN	INE398R01022
Name of company	SYNGENE INTERNATIONAL 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	08-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Single segment
Description of single segment	Contract Research and Manufacturing Services
Start date and time of board meeting	23-Apr-2025   12:00:00
End date and time of board meeting	23-Apr-2025   17:30:00
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-Jan-2025	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	10180000000	36424000000
	Other income	189000000	718000000
	Total income	10369000000	37142000000
2	Expenses
(a)	Cost of materials consumed	2281000000	9254000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	69000000	171000000
(d)	Employee benefit expense	2530000000	9839000000
(e)	Finance costs	159000000	531000000
(f)	Depreciation, depletion and amortisation expense	1061000000	4326000000
(f)	Other Expenses
1	Other expenses	1818000000	6723000000
2	Foreign exchange fluctuation loss/ (gain), net	46000000	19000000
	Total other expenses	1864000000	6742000000
	Total expenses	7964000000	30863000000
3	Total profit before exceptional items and tax	2405000000	6279000000
4	Exceptional items	0	320000000
5	Total profit before tax	2405000000	6599000000
6	Tax expense
7	Current tax	469000000	1384000000
8	Deferred tax	103000000	253000000
9	Total tax expenses	572000000	1637000000
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	1833000000	4962000000
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	1833000000	4962000000
17	Other comprehensive income net of taxes	554000000	-147000000
18	Total Comprehensive Income for the period	2387000000	4815000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	4025000000	4025000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		43243000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.56	12.35
	Diluted earnings (loss) per share from continuing operations	4.56	12.34
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	4.56	12.35
	Diluted earnings (loss) per share from continuing and discontinued operations	4.56	12.34
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	23226000000
	Capital work-in-progress	12614000000
	Investment property	343000000
	Goodwill	0
	Other intangible assets	4448000000
	Intangible assets under development	47000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	362000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2159000000
	Total non-current financial assets	2521000000
	Deferred tax assets (net)	295000000
	Other non-current assets	1592000000
	Total non-current assets	45086000000
2	Current assets
	Inventories	1555000000
	Current financial asset
	Current investments	6105000000
	Trade receivables, current	5267000000
	Cash and cash equivalents	3671000000
	Bank balance other than cash and cash equivalents	4199000000
	Loans, current	0
	Other current financial assets	776000000
	Total current financial assets	20018000000
	Current tax assets (net)
	Other current assets	1300000000
	Total current assets	22873000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	67959000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4025000000
	Other equity	43243000000
	Total equity attributable to owners of parent	47268000000
	Non controlling interest
	Total equity	47268000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	4106000000
	Total non-current financial liabilities	4106000000
	Provisions, non-current	433000000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	2188000000
	Total non-current liabilities	6727000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1196000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	341000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3179000000
	Total Trade payable	3520000000
	Other current financial liabilities	1255000000
	Total current financial liabilities	5971000000
	Other current liabilities	7196000000
	Provisions, current	713000000
	Current tax liabilities (Net)	84000000
	Deferred government grants, Current
	Total current liabilities	13964000000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	20691000000
	Total equity and liabilites	67959000000
	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-Jan-2025	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)
	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
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-Jan-2025	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	Items that will not be reclassified to profit or loss	68000000	29000000
	Total Amount of items that will not be reclassified to profit and loss	68000000	29000000
2	Income tax relating to items that will not be reclassified to profit or loss	19000000	9000000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	697000000	-211000000
	Total Amount of items that will be reclassified to profit and loss	697000000	-211000000
4	Income tax relating to items that will be reclassified to profit or loss	192000000	-44000000
5	Total Other comprehensive income	554000000	-147000000

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			6599000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			531000000
	Adjustments for decrease (increase) in inventories			743000000
	Adjustments for decrease (increase) in trade receivables, current			-939000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			101000000
	Adjustments for other financial assets, non-current			-227000000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			907000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1091000000
	Adjustments for increase (decrease) in other non-current liabilities			-155000000
	Adjustments for depreciation and amortisation expense			4326000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			559000000
	Adjustments for share-based payments			373000000
	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			38000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			6230000000
	Net cash flows from (used in) operations			12829000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1153000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11676000000
	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			0
	Purchase of property, plant and equipment			7603000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			98000000
	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			503000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-249000000
	Net cash flows from (used in) investing activities	-7447000000
	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			5000000
	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			171000000
	Repayments of borrowings			417000000
	Payments of lease liabilities			536000000
	Dividends paid			503000000
	Interest paid			138000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1418000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2811000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			3000000
	Net increase (decrease) in cash and cash equivalents			2814000000
	Cash and cash equivalents cash flow statement at beginning of period			857000000
	Cash and cash equivalents cash flow statement at end of period			3671000000