Integrated Filing — IndAS

General information about company
Scrip Code	532523
NSE Symbol	BIOCON
MSEI Symbol	NOTLISTED
ISIN	INE376G01013
Name of company	BIOCON 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-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	Multi segment
Description of single segment
Start date and time of board meeting	08-May-2025   17:00:00
End date and time of board meeting	08-May-2025   17:55:00
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	44170000000	152617000000
	Other income	369000000	12082000000
	Total income	44539000000	164699000000
2	Expenses
(a)	Cost of materials consumed	11142000000	42767000000
(b)	Purchases of stock-in-trade	835000000	6266000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2752000000	2942000000
(d)	Employee benefit expense	8111000000	31444000000
(e)	Finance costs	2124000000	8974000000
(f)	Depreciation, depletion and amortisation expense	4363000000	16870000000
(f)	Other Expenses
1	Others	10918000000	39011000000
2	Recovery of cost from co-development partners (net)	-370000000	-1476000000
	Total other expenses	10548000000	37535000000
	Total expenses	39875000000	146798000000
3	Total profit before exceptional items and tax	4664000000	17901000000
4	Exceptional items	204000000	965000000
5	Total profit before tax	4868000000	18866000000
6	Tax expense
7	Current tax	61000000	3693000000
8	Deferred tax	213000000	879000000
9	Total tax expenses	274000000	4572000000
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	4594000000	14294000000
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	4594000000	14294000000
17	Other comprehensive income net of taxes	-1838000000	4367000000
18	Total Comprehensive Income for the period	2756000000	18661000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3445000000	10133000000
	Total profit or loss, attributable to non-controlling interests	1149000000	1149000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1524000000	13696000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1232000000	4965000000
21	Details of equity share capital
	Paid-up equity share capital	6003000000	6003000000
	Face value of equity share capital	5	5
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	2.88	8.46
	Diluted earnings (loss) per share from continuing operations	2.87	8.46
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	2.88	8.46
	Diluted earnings (loss) per share from continuing and discontinued operations	2.87	8.46
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		PleaserefertothefinancialsfiledwithoutcomeofBoardMeetingonMay082025

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	87082000000
	Capital work-in-progress	41017000000
	Investment property	0
	Goodwill	167857000000
	Other intangible assets	64694000000
	Intangible assets under development	44067000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	6797000000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	2557000000
	Total non-current financial assets	9354000000
	Deferred tax assets (net)	2577000000
	Other non-current assets	8463000000
	Total non-current assets	425111000000
2	Current assets
	Inventories	49311000000
	Current financial asset
	Current investments	4473000000
	Trade receivables, current	54879000000
	Cash and cash equivalents	32271000000
	Bank balance other than cash and cash equivalents	8931000000
	Loans, current	0
	Other current financial assets	5523000000
	Total current financial assets	106077000000
	Current tax assets (net)	7474000000
	Other current assets	0
	Total current assets	162862000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	587973000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	6003000000
	Other equity	210437000000
	Total equity attributable to owners of parent	216440000000
	Non controlling interest	60685000000
	Total equity	277125000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	124054000000
	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	33905000000
	Total non-current financial liabilities	157959000000
	Provisions, non-current	2608000000
	Deferred tax liabilities (net)	3577000000
	Deferred government grants, Non-current
	Other non-current liabilities	3366000000
	Total non-current liabilities	167510000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	53501000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1315000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	64172000000
	Total Trade payable	65487000000
	Other current financial liabilities	10455000000
	Total current financial liabilities	129443000000
	Other current liabilities	10248000000
	Provisions, current	1916000000
	Current tax liabilities (Net)	1731000000
	Deferred government grants, Current	0
	Total current liabilities	143338000000
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	310848000000
	Total equity and liabilites	587973000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	PleaserefertothefinancialsfiledwithoutcomeofBoardMeetingonMay082025

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)
1	Generics	10475000000	30175000000
2	Biosimilars	24634000000	90174000000
3	Novel Biologics	0	0
4	Research Services	10180000000	36424000000
	Total Segment Revenue	45289000000	156773000000
	Less: Inter segment revenue	1119000000	1119000000
	Revenue from operations	44170000000	152617000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Generics	1808000000	1755000000
2	Biosimilars	393000000	10876000000
3	Novel Biologics	0	0
4	Research Services	2405000000	6279000000
	Total Profit before tax	4606000000	18910000000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	-58000000	-58000000
	Profit before tax	4664000000	17901000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Generics	83271000000	83271000000
2	Biosimilars	444400000000	444400000000
3	Novel Biologics	0	0
4	Research Services	67959000000	67959000000
	Total Segment Asset	595630000000	595630000000
	Un-allocable Assets	-7657000000	-7657000000
	Net Segment Asset	587973000000	587973000000
4	Segment Liabilities
	Segment Liabilities
1	Generics	31004000000	31004000000
2	Biosimilars	239121000000	239121000000
3	Novel Biologics	0	0
4	Research Services	20691000000	20691000000
	Total Segment Liabilities	290816000000	290816000000
	Un-allocable Liabilities	20032000000	20032000000
	Net Segment Liabilities	310848000000	310848000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	PleaserefertothefinancialsfiledwithoutcomeofBoardMeetingonMay082025

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	-2119000000	-148000000
	Total Amount of items that will not be reclassified to profit and loss	-2119000000	-148000000
2	Income tax relating to items that will not be reclassified to profit or loss	-94000000	26000000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	87000000	4070000000
	Total Amount of items that will be reclassified to profit and loss	87000000	4070000000
4	Income tax relating to items that will be reclassified to profit or loss	-100000000	-471000000
5	Total Other comprehensive income	-1838000000	4367000000

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			18866000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8974000000
	Adjustments for decrease (increase) in inventories			-3000000
	Adjustments for decrease (increase) in trade receivables, current			5482000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2057000000
	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			5808000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			16870000000
	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			-576000000
	Adjustments for dividend income			28000000
	Adjustments for interest income			1087000000
	Adjustments for share-based payments			1370000000
	Adjustments for fair value losses (gains)			415000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-10573000000
	Other adjustments to reconcile profit (loss)			1300000000
	Other adjustments for non-cash items			447000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			26342000000
	Net cash flows from (used in) operations			45208000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4596000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			40612000000
	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			18252000000
	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			21366000000
	Proceeds from sales of investment property			3000000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			2067000000
	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			28000000
	Interest received			1144000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1665000000
	Net cash flows from (used in) investing activities	-2341000000
	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			99000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			103428000000
	Repayments of borrowings			97699000000
	Payments of lease liabilities			1388000000
	Dividends paid			829000000
	Interest paid			6342000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-15814000000
	Net cash flows from (used in) financing activities			-18540000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			19731000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			312000000
	Net increase (decrease) in cash and cash equivalents			20043000000
	Cash and cash equivalents cash flow statement at beginning of period			9195000000
	Cash and cash equivalents cash flow statement at end of period			29238000000