Integrated Filing — IndAS

General information about company
Scrip Code	531768
NSE Symbol	POLYMED
MSEI Symbol	NA
ISIN	INE205C01021
Name of company	POLY MEDICURE 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	06-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	Manufacturing of Medical Devices
Start date and time of board meeting	06-May-2025   17:00:00
End date and time of board meeting	06-May-2025   19:30:00
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	4408282000	16698316000
	Other income	243095000	891276000
	Total income	4651377000	17589592000
2	Expenses
(a)	Cost of materials consumed	1419546000	5713626000
(b)	Purchases of stock-in-trade	25122000	79391000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	29263000	-246115000
(d)	Employee benefit expense	788908000	3015320000
(e)	Finance costs	21673000	119965000
(f)	Depreciation, depletion and amortisation expense	210292000	826360000
(f)	Other Expenses
1	Research and development expenses	66162000	245711000
2	Other Expenses	884671000	3361984000
	Total other expenses	950833000	3607695000
	Total expenses	3445637000	13116242000
3	Total profit before exceptional items and tax	1205740000	4473350000
4	Exceptional items	0	0
5	Total profit before tax	1205740000	4473350000
6	Tax expense
7	Current tax	237981000	957046000
8	Deferred tax	72169000	182533000
9	Total tax expenses	310150000	1139579000
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	895590000	3333771000
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	22752000	51801000
16	Total profit (loss) for period	918342000	3385572000
17	Other comprehensive income net of taxes	1411000	-13547000
18	Total Comprehensive Income for the period	919753000	3372025000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	918342000	3385572000
	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	919753000	3372025000
	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	506629000	506629000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		27149950000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.92	34.13
	Diluted earnings (loss) per share from continuing operations	8.92	34.11
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	8.92	34.13
	Diluted earnings (loss) per share from continuing and discontinued operations	8.92	34.11
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	10381447000
	Capital work-in-progress	896532000
	Investment property	0
	Goodwill	285811000
	Other intangible assets	151932000
	Intangible assets under development	114208000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	132331000
	Non-current financial assets
	Non-current investments	72791000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	203079000
	Total non-current financial assets	275870000
	Deferred tax assets (net)	3234000
	Other non-current assets	513186000
	Total non-current assets	12754551000
2	Current assets
	Inventories	2855727000
	Current financial asset
	Current investments	10566142000
	Trade receivables, current	3497324000
	Cash and cash equivalents	86988000
	Bank balance other than cash and cash equivalents	1426445000
	Loans, current	3271000
	Other current financial assets	78265000
	Total current financial assets	15658435000
	Current tax assets (net)	0
	Other current assets	655809000
	Total current assets	19169971000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31924522000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	506629000
	Other equity	27149950000
	Total equity attributable to owners of parent	27656579000
	Non controlling interest
	Total equity	27656579000
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	13784000
	Total non-current financial liabilities	13784000
	Provisions, non-current	94265000
	Deferred tax liabilities (net)	428655000
	Deferred government grants, Non-current	29548000
	Other non-current liabilities	0
	Total non-current liabilities	566252000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1776499000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	112996000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	751195000
	Total Trade payable	864191000
	Other current financial liabilities	698710000
	Total current financial liabilities	3339400000
	Other current liabilities	289831000
	Provisions, current	3990000
	Current tax liabilities (Net)	68470000
	Deferred government grants, Current	0
	Total current liabilities	3701691000
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	4267943000
	Total equity and liabilites	31924522000
	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	Re-measurements of defined benefit obligations	-529000	-20675000
	Total Amount of items that will not be reclassified to profit and loss	-529000	-20675000
2	Income tax relating to items that will not be reclassified to profit or loss	-133000	-5204000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of financial statements of foreign subsidiaries	1807000	1924000
	Total Amount of items that will be reclassified to profit and loss	1807000	1924000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1411000	-13547000

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			4473350000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			114069000
	Adjustments for decrease (increase) in inventories			-568565000
	Adjustments for decrease (increase) in trade receivables, current			-847703000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-119860000
	Adjustments for decrease (increase) in other non-current assets			1831000
	Adjustments for other financial assets, non-current			-8039000
	Adjustments for other financial assets, current			40257000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-103123000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-21967000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			813852000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			987000
	Adjustments for provisions, non-current			6131000
	Adjustments for other financial liabilities, current			85386000
	Adjustments for other financial liabilities, non-current			-1211000
	Adjustments for unrealised foreign exchange losses gains			-13994000
	Adjustments for dividend income			12973000
	Adjustments for interest income			128560000
	Adjustments for share-based payments			12240000
	Adjustments for fair value losses (gains)			-377292000
	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			-43763000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1172297000
	Net cash flows from (used in) operations			3301053000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			890141000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2410912000
	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			6804000
	Purchase of property, plant and equipment			3249886000
	Proceeds from sales of investment property			7000000
	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			8824638000
	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			24128000
	Interest received			124919000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-11911673000
	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			9999998000
	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			3515000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			104327000
	Repayments of borrowings			0
	Payments of lease liabilities			21824000
	Dividends paid			303409000
	Interest paid			106791000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-146561000
	Net cash flows from (used in) financing activities			9529255000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			28494000
	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			28494000
	Cash and cash equivalents cash flow statement at beginning of period			21431000
	Cash and cash equivalents cash flow statement at end of period			49925000