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	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	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

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	819250000	3111020000
	Other income	-69500000	39240000
	Total income	749750000	3150260000
2	Expenses
(a)	Cost of materials consumed	155630000	639460000
(b)	Purchases of stock-in-trade	47030000	175990000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4760000	67780000
(d)	Employee benefit expense	141910000	624240000
(e)	Finance costs	56200000	127030000
(f)	Depreciation, depletion and amortisation expense	41760000	168020000
(f)	Other Expenses
1	Other Expenses	278110000	993030000
	Total other expenses	278110000	993030000
	Total expenses	725400000	2795550000
3	Total profit before exceptional items and tax	24350000	354710000
4	Exceptional items	0	0
5	Total profit before tax	24350000	354710000
6	Tax expense
7	Current tax	41140000	122230000
8	Deferred tax	-19100000	-14780000
9	Total tax expenses	22040000	107450000
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	2310000	247260000
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	13100000	41000000
16	Total profit (loss) for period	15410000	288260000
17	Other comprehensive income net of taxes	-1720000	590000
18	Total Comprehensive Income for the period	13690000	288850000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	12910000	274880000
	Total profit or loss, attributable to non-controlling interests	2500000	2500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1620000	780000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-100000	-190000
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		3057480000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.82	33.89
	Diluted earnings (loss) per share from continuing operations	1.82	33.89
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	1.82	33.89
	Diluted earnings (loss) per share from continuing and discontinued operations	1.82	33.89
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2326810000
	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	340510000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	55820000
	Total non-current financial assets	55820000
	Deferred tax assets (net)	0
	Other non-current assets	25680000
	Total non-current assets	4582110000
2	Current assets
	Inventories	703770000
	Current financial asset
	Current investments	0
	Trade receivables, current	731810000
	Cash and cash equivalents	55870000
	Bank balance other than cash and cash equivalents	16320000
	Loans, current	57560000
	Other current financial assets	201700000
	Total current financial assets	1063260000
	Current tax assets (net)	0
	Other current assets	184710000
	Total current assets	1951740000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6533850000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	85070000
	Other equity	3057480000
	Total equity attributable to owners of parent	3142550000
	Non controlling interest	124010000
	Total equity	3266560000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1333680000
	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	62700000
	Total non-current financial liabilities	1396380000
	Provisions, non-current	27530000
	Deferred tax liabilities (net)	59330000
	Deferred government grants, Non-current	500000000
	Other non-current liabilities	32210000
	Total non-current liabilities	2015450000
	Current liabilities
	Current financial liabilities
	Borrowings, current	744070000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	25020000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	269170000
	Total Trade payable	294190000
	Other current financial liabilities	103610000
	Total current financial liabilities	1141870000
	Other current liabilities	59510000
	Provisions, current	10290000
	Current tax liabilities (Net)	40170000
	Deferred government grants, Current	0
	Total current liabilities	1251840000
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	3267290000
	Total equity and liabilites	6533850000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Poultry Healthcare	475900000	1674540000
2	Animal Healthcare	343350000	1436480000
3	Others	0	0
	Total Segment Revenue	819250000	3111020000
	Less: Inter segment revenue	0	0
	Revenue from operations	819250000	3111020000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Poultry Healthcare	102910000	269840000
2	Animal Healthcare	16450000	274010000
3	Others	0	0
	Total Profit before tax	119360000	543850000
	i. Finance cost	56200000	56200000
	ii. Other Unallocable Expenditure net off Unallocable income	25710000	25710000
	Profit before tax	37450000	395710000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Poultry Healthcare	2614370000	2614370000
2	Animal Healthcare	1946570000	1946570000
3	Others	2850000	2850000
	Total Segment Asset	4563790000	4563790000
	Un-allocable Assets	1970060000	1970060000
	Net Segment Asset	6533850000	6533850000
4	Segment Liabilities
	Segment Liabilities
1	Poultry Healthcare	170320000	170320000
2	Animal Healthcare	312680000	312680000
3	Others	0	0
	Total Segment Liabilities	483000000	483000000
	Un-allocable Liabilities	2784290000	2784290000
	Net Segment Liabilities	3267290000	3267290000
	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	Consolidated	Consolidated
	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	-4940000	-5430000
	Total Amount of items that will not be reclassified to profit and loss	-4940000	-5430000
2	Income tax relating to items that will not be reclassified to profit or loss	-1250000	-1370000
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency Translation Reserve	1970000	4650000
	Total Amount of items that will be reclassified to profit and loss	1970000	4650000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1720000	590000

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			354710000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			122170000
	Adjustments for decrease (increase) in inventories			52040000
	Adjustments for decrease (increase) in trade receivables, current			16150000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			19850000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-9190000
	Adjustments for other financial assets, current			4570000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			36510000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1320000
	Adjustments for increase (decrease) in other non-current liabilities			-4450000
	Adjustments for depreciation and amortisation expense			168020000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2740000
	Adjustments for provisions, non-current			2190000
	Adjustments for other financial liabilities, current			-14160000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-7670000
	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			43510000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			405110000
	Net cash flows from (used in) operations			759820000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			114710000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			645110000
	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			205910000
	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			4880000
	Net cash flows from (used in) investing activities	-190030000
	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			331160000
	Payments of lease liabilities			3060000
	Dividends paid			51680000
	Interest paid			131270000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-517170000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-62090000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-5110000
	Net increase (decrease) in cash and cash equivalents			-67200000
	Cash and cash equivalents cash flow statement at beginning of period			123070000
	Cash and cash equivalents cash flow statement at end of period			55870000