Integrated Filing — IndAS

General information about company
Scrip Code	544292
NSE Symbol	ONESOURCE
MSEI Symbol	NOTLISTED
ISIN	INE013P01021
Name of company	Onesource Specialty 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-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	Pharma
Start date and time of board meeting	05-May-2025   15:45:00
End date and time of board meeting	05-May-2025   19:15:00
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	4259530000	14448530000
	Other income	28900000	174740000
	Total income	4288430000	14623270000
2	Expenses
(a)	Cost of materials consumed	909930000	3282410000
(b)	Purchases of stock-in-trade	-79540000	301020000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	278670000	766910000
(d)	Employee benefit expense	510610000	2152590000
(e)	Finance costs	334120000	1663240000
(f)	Depreciation, depletion and amortisation expense	684910000	2738840000
(f)	Other Expenses
1	Power & Fuel	54420000	361230000
2	Rates and taxes	-9710000	86420000
3	Rent	41410000	153630000
4	Insurance	17120000	45350000
5	Repair and maintance - Machinery	38150000	202410000
6	Repair and maintance - Others	132700000	411480000
7	Housekeeping service	21170000	80770000
8	Legal and professional fees	287810000	917890000
9	Support service charges	109220000	471060000
10	Miscellaneous expenses	122420000	550230000
	Total other expenses	814710000	3280470000
	Total expenses	3453410000	14185480000
3	Total profit before exceptional items and tax	835020000	437790000
4	Exceptional items	0	-1108450000
5	Total profit before tax	835020000	-670660000
6	Tax expense
7	Current tax	-106940000	118330000
8	Deferred tax	-46960000	-616180000
9	Total tax expenses	-153900000	-497850000
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	988920000	-172810000
12	Profit (loss) from discontinued operations before tax	-6900000	-6900000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-6900000	-6900000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	982020000	-179710000
17	Other comprehensive income net of taxes	21890000	-31750000
18	Total Comprehensive Income for the period	1003910000	-211460000
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	114430000	114430000
	Face value of equity share capital	1	1
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	8.61	-1.63
	Diluted earnings (loss) per share from continuing operations	8.59	-1.63
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	8.61	-1.63
	Diluted earnings (loss) per share from continuing and discontinued operations	8.59	-1.63
24	Debt equity ratio	0.0016	0.0016
25	Debt service coverage ratio	0.0221	0.0063
26	Interest service coverage ratio	0.0423	0.0152
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	8973530000
	Capital work-in-progress	603720000
	Investment property	0
	Goodwill	38275310000
	Other intangible assets	13926400000
	Intangible assets under development	1580340000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	69060000
	Trade receivables, non-current	562390000
	Loans, non-current	0
	Other non-current financial assets	178970000
	Total non-current financial assets	810420000
	Deferred tax assets (net)	0
	Other non-current assets	470890000
	Total non-current assets	64640610000
2	Current assets
	Inventories	1580620000
	Current financial asset
	Current investments	88830000
	Trade receivables, current	4165970000
	Cash and cash equivalents	1564760000
	Bank balance other than cash and cash equivalents	1444190000
	Loans, current	0
	Other current financial assets	313330000
	Total current financial assets	7577080000
	Current tax assets (net)	0
	Other current assets	1704110000
	Total current assets	10861810000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	75502420000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	114430000
	Other equity	58691360000
	Total equity attributable to owners of parent	58805790000
	Non controlling interest	0
	Total equity	58805790000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2193310000
	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	1645700000
	Total non-current financial liabilities	3839010000
	Provisions, non-current	157920000
	Deferred tax liabilities (net)	1552210000
	Deferred government grants, Non-current	0
	Other non-current liabilities	11860000
	Total non-current liabilities	5561000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5522560000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1755100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	1755100000
	Other current financial liabilities	1092570000
	Total current financial liabilities	8370230000
	Other current liabilities	2525900000
	Provisions, current	122260000
	Current tax liabilities (Net)	117240000
	Deferred government grants, Current	0
	Total current liabilities	11135630000
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	16696630000
	Total equity and liabilites	75502420000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-21890000	31750000
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
5	Total Other comprehensive income	21890000	-31750000

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			-670660000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1663240000
	Adjustments for decrease (increase) in inventories			439930000
	Adjustments for decrease (increase) in trade receivables, current			-2571200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-748670000
	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			-1176460000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-142460000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2738840000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1190000
	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			-158110000
	Adjustments for share-based payments			43130000
	Adjustments for fair value losses (gains)			-27190000
	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)			6900000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			385360000
	Net cash flows from (used in) operations			-285300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-70120000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-215180000
	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			-1237460000
	Purchase of property, plant and equipment			0
	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			132280000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-905630000
	Net cash flows from (used in) investing activities	-2010810000
	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			8755230000
	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			3450530000
	Repayments of borrowings			-6310380000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			-1565450000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-209850000
	Net cash flows from (used in) financing activities			19871740000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			17645750000
	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			17645750000
	Cash and cash equivalents cash flow statement at beginning of period			222860000
	Cash and cash equivalents cash flow statement at end of period			17868610000