Integrated Filing — IndAS

General information about company
Scrip Code	532331
NSE Symbol	AJANTPHARM
MSEI Symbol	NA
ISIN	INE031B01049
Name of company	AJANTA PHARMA 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-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	Pharmaceutical
Start date and time of board meeting	30-Apr-2025   13:30:00
End date and time of board meeting	30-Apr-2025   15:15:00
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	11704100000	46481000000
	Other income	181100000	945000000
	Total income	11885200000	47426000000
2	Expenses
(a)	Cost of materials consumed	1909600000	8466000000
(b)	Purchases of stock-in-trade	801800000	2498000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	122800000	-256400000
(d)	Employee benefit expense	2797800000	10896900000
(e)	Finance costs	60700000	207300000
(f)	Depreciation, depletion and amortisation expense	397800000	1441100000
(f)	Other Expenses
1	Other expenses	3100600000	12281500000
	Total other expenses	3100600000	12281500000
	Total expenses	9191100000	35534400000
3	Total profit before exceptional items and tax	2694100000	11891600000
4	Exceptional items	0	0
5	Total profit before tax	2694100000	11891600000
6	Tax expense
7	Current tax	619600000	3123000000
8	Deferred tax	-178100000	-435300000
9	Total tax expenses	441500000	2687700000
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	2252600000	9203900000
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	2252600000	9203900000
17	Other comprehensive income net of taxes	20400000	18500000
18	Total Comprehensive Income for the period	2273000000	9222400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2252600000	9203900000
	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	2273000000	9222400000
	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	250700000	250700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		37652200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18	73.56
	Diluted earnings (loss) per share from continuing operations	18	73.53
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	18	73.56
	Diluted earnings (loss) per share from continuing and discontinued operations	18	73.53
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1TheaboveconsolidatedfinancialresultshavebeenreviewedbyAuditCommitteeandapprovedbytheBoardofDirectorsattheirmeetingheldon30April2025Thestatutoryauditorshaveexpressedanunmodifiedopinionontheresultsforthequarterandyearended31March2025Theauditreporthasbeenfiledwiththestockexchangeandisavailableonthecompanyswebsite2Thefiguresforthequarterended31March2025and31March2024arethebalancingfiguresbetweenauditedfiguresinrespectoffullfinancialyearandtheunauditedpublishedyeartodatefiguresuptothethirdquarterended31December2024and31December2023respectively3TheconsolidatedauditedfinancialresultsoftheCompanyanditswhollyownedsubsidiariestheGrouphavebeenpreparedasperIndAS110onConsolidatedFinancialStatementsThereisnominorityinterest4OtherincomeOtherexpenseincludesQuarterendedYearendedRsinCrore31Mar2531Dec2431Mar2431Mar2531Mar24Foreignexchangegaininotherincome7061759196628213869Foreignexchangelossinotherexpense8825On2May2024Companyhasannouncedbuybackofits1028881equitysharesbeing082ofthetotalpaidupequitysharecapitalatRs2770perequityshareforanaggregateamountofRs28500croresThebuybackopenedon05June2024closedon11June2024andCompanyextinguishedthoseshareson27June20246Duringtheyear25325previousyear1000equitysharesofRs2eachfullypaidupwereallotteduponexerciseofvestedoptionspursuanttotheShareBasedIncentivePlan2019resultinginanincreaseinthepaidupsharecapitalbyRs50650previousyearRs2000andsecuritiespremiumbyRs384crorespreviousyearRs018crores

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	16248700000
	Capital work-in-progress	1762700000
	Investment property	0
	Goodwill	0
	Other intangible assets	1371500000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	252400000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	92500000
	Total non-current financial assets	344900000
	Deferred tax assets (net)	1864300000
	Other non-current assets	127100000
	Total non-current assets	21719200000
2	Current assets
	Inventories	9038500000
	Current financial asset
	Current investments	4387100000
	Trade receivables, current	11827400000
	Cash and cash equivalents	1751200000
	Bank balance other than cash and cash equivalents	11200000
	Loans, current	25400000
	Other current financial assets	23200000
	Total current financial assets	18025500000
	Current tax assets (net)	0
	Other current assets	1233000000
	Total current assets	28297000000
3	Non-current assets classified as held for sale	133300000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	50149500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	250700000
	Other equity	37652200000
	Total equity attributable to owners of parent	37902900000
	Non controlling interest
	Total equity	37902900000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	357700000
	Total non-current financial liabilities	357700000
	Provisions, non-current	802700000
	Deferred tax liabilities (net)	1105200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	20000000
	Total non-current liabilities	2285600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	25900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	215500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4326500000
	Total Trade payable	4542000000
	Other current financial liabilities	3843100000
	Total current financial liabilities	8411000000
	Other current liabilities	911200000
	Provisions, current	233500000
	Current tax liabilities (Net)	405300000
	Deferred government grants, Current	0
	Total current liabilities	9961000000
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	12246600000
	Total equity and liabilites	50149500000
	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 subsequently to profit or loss	-21900000	-89600000
	Total Amount of items that will not be reclassified to profit and loss	-21900000	-89600000
2	Income tax relating to items that will not be reclassified to profit or loss	-7600000	-31300000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified subsequently to profit or loss	34700000	76800000
	Total Amount of items that will be reclassified to profit and loss	34700000	76800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	20400000	18500000

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			11891600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			207300000
	Adjustments for decrease (increase) in inventories			-745100000
	Adjustments for decrease (increase) in trade receivables, current			804800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			252900000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-84500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1156400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1441100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			6300000
	Adjustments for provisions, current			404800000
	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			-103100000
	Adjustments for dividend income			0
	Adjustments for interest income			590700000
	Adjustments for share-based payments			38800000
	Adjustments for fair value losses (gains)			124700000
	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			-3300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2910400000
	Net cash flows from (used in) operations			14802000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3229700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11572300000
	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			26634800000
	Other cash payments to acquire equity or debt instruments of other entities			27612100000
	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			62500000
	Proceeds from sales of property, plant and equipment			11400000
	Purchase of property, plant and equipment			3179200000
	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			440800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1600000
	Net cash flows from (used in) investing activities	-3765200000
	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			0
	Proceeds from issuing other equity instruments			100000
	Payments to acquire or redeem entity's shares			3529500000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			11000000
	Repayments of borrowings			0
	Payments of lease liabilities			148900000
	Dividends paid			3493700000
	Interest paid			173100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7334100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			473000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-16700000
	Net increase (decrease) in cash and cash equivalents			456300000
	Cash and cash equivalents cash flow statement at beginning of period			1294900000
	Cash and cash equivalents cash flow statement at end of period			1751200000