Integrated Filing — IndAS

General information about company
Scrip Code	524669
NSE Symbol	HESTERBIO
MSEI Symbol	NOTLISTED
ISIN	INE782E01017
Name of company	HESTER BIOSCIENCES 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	09-May-2025   10:30:00
End date and time of board meeting	09-May-2025   11:25:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://www.hester.in/corporate-governance
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The company has not default in repayment of loans. Therefore, it is not applicable to the Company.

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	Standalone	Standalone
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	766720000	2864660000
	Other income	10580000	47640000
	Total income	777300000	2912300000
2	Expenses
(a)	Cost of materials consumed	90220000	388580000
(b)	Purchases of stock-in-trade	136370000	448370000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	32820000	99650000
(d)	Employee benefit expense	121370000	547630000
(e)	Finance costs	12490000	53670000
(f)	Depreciation, depletion and amortisation expense	20280000	85810000
(f)	Other Expenses
1	Other Expenses	248920000	870990000
	Total other expenses	248920000	870990000
	Total expenses	662470000	2494700000
3	Total profit before exceptional items and tax	114830000	417600000
4	Exceptional items	0	0
5	Total profit before tax	114830000	417600000
6	Tax expense
7	Current tax	36710000	112700000
8	Deferred tax	-18230000	-13520000
9	Total tax expenses	18480000	99180000
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	96350000	318420000
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	96350000	318420000
17	Other comprehensive income net of taxes	-3450000	-3630000
18	Total Comprehensive Income for the period	92900000	314790000
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	85070000	85070000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3305800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.33	37.43
	Diluted earnings (loss) per share from continuing operations	11.33	37.43
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	11.33	37.43
	Diluted earnings (loss) per share from continuing and discontinued operations	11.33	37.43
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please visit the Company website and stock exchange website for the full PDF of 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1048330000
	Capital work-in-progress	1766720000
	Investment property	0
	Goodwill	0
	Other intangible assets	6280000
	Intangible assets under development	60290000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	646890000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	53860000
	Total non-current financial assets	700750000
	Deferred tax assets (net)	0
	Other non-current assets	25240000
	Total non-current assets	3607610000
2	Current assets
	Inventories	585100000
	Current financial asset
	Current investments	0
	Trade receivables, current	805950000
	Cash and cash equivalents	5450000
	Bank balance other than cash and cash equivalents	16320000
	Loans, current	56950000
	Other current financial assets	195240000
	Total current financial assets	1079910000
	Current tax assets (net)	0
	Other current assets	187340000
	Total current assets	1852350000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5459960000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	85070000
	Other equity	3305800000
	Total equity attributable to owners of parent	3390870000
	Non controlling interest
	Total equity	3390870000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	513120000
	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	7830000
	Total non-current financial liabilities	520950000
	Provisions, non-current	23790000
	Deferred tax liabilities (net)	57330000
	Deferred government grants, Non-current	500000000
	Other non-current liabilities	0
	Total non-current liabilities	1102070000
	Current liabilities
	Current financial liabilities
	Borrowings, current	529550000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	98310000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	227020000
	Total Trade payable	325330000
	Other current financial liabilities	48200000
	Total current financial liabilities	903080000
	Other current liabilities	17220000
	Provisions, current	9240000
	Current tax liabilities (Net)	37480000
	Deferred government grants, Current	0
	Total current liabilities	967020000
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	2069090000
	Total equity and liabilites	5459960000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Please visit the Company website and stock exchange website for the full PDF of Results.

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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Poultry Healthcare	461350000	1665830000
2	Animal Healthcare	305370000	1198830000
3	Others	0	0
	Total Segment Revenue	766720000	2864660000
	Less: Inter segment revenue	0	0
	Revenue from operations	766720000	2864660000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Poultry Healthcare	99320000	264030000
2	Animal Healthcare	56700000	254720000
3	Others	0	0
	Total Profit before tax	156020000	518750000
	i. Finance cost	12490000	12490000
	ii. Other Unallocable Expenditure net off Unallocable income	28700000	28700000
	Profit before tax	114830000	417600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Poultry Healthcare	2522990000	2522990000
2	Animal Healthcare	587540000	587540000
3	Others	2850000	2850000
	Total Segment Asset	3113380000	3113380000
	Un-allocable Assets	2346580000	2346580000
	Net Segment Asset	5459960000	5459960000
4	Segment Liabilities
	Segment Liabilities
1	Poultry Healthcare	172320000	172320000
2	Animal Healthcare	164060000	164060000
3	Others	0	0
	Total Segment Liabilities	336380000	336380000
	Un-allocable Liabilities	1732710000	1732710000
	Net Segment Liabilities	2069090000	2069090000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Please visit the Company website and stock exchange website for the full PDF of Results.

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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement Gain/(Loss) on Defined Benefit Plans	-4610000	-4850000
	Total Amount of items that will not be reclassified to profit and loss	-4610000	-4850000
2	Income tax relating to items that will not be reclassified to profit or loss	-1160000	-1220000
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	-3450000	-3630000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			417600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			50890000
	Adjustments for decrease (increase) in inventories			100160000
	Adjustments for decrease (increase) in trade receivables, current			13910000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			23190000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-7720000
	Adjustments for other financial assets, current			850000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			29380000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2090000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			85810000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-1300000
	Adjustments for provisions, non-current			220000
	Adjustments for other financial liabilities, current			1540000
	Adjustments for other financial liabilities, non-current			800000
	Adjustments for unrealised foreign exchange losses gains			-6110000
	Adjustments for dividend income			0
	Adjustments for interest income			20370000
	Adjustments for share-based payments			0
	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			47990000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			321330000
	Net cash flows from (used in) operations			738930000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			99220000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			639710000
	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			2740000
	Purchase of property, plant and equipment			206290000
	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			8260000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4890000
	Net cash flows from (used in) investing activities	-190400000
	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			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			0
	Repayments of borrowings			286620000
	Payments of lease liabilities			0
	Dividends paid			51680000
	Interest paid			125220000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-463520000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-14210000
	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			-14210000
	Cash and cash equivalents cash flow statement at beginning of period			19660000
	Cash and cash equivalents cash flow statement at end of period			5450000