Integrated Filing — IndAS


General information about company

Scrip Code 543748
NSE Symbol AARTIPHARM
MSEI Symbol NOTLISTED
ISIN INE0LRU01027
Name of company Aarti Pharmalabs 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 10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Apr-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 Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 10-May-2025   14:00:00
End date and time of board meeting 10-May-2025   18:10:00
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 2025-02-05
Indicate Company website link for updated RPT policy of the Company https://www.aartipharmalabs.com/investors/apl-rpt-policy-revised-feb-2025-final.pdf
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 default on Loans and Debt Securities is not applicable to the entity.



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 5296237000 17713518000
Other income -25050000 144902000
Total income 5271187000 17858420000
2 Expenses
(a) Cost of materials consumed 1732904000 8039834000
(b) Purchases of stock-in-trade 33384000 274313000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 834653000 478495000
(d) Employee benefit expense 413803000 1528819000
(e) Finance costs 62884000 256333000
(f) Depreciation, depletion and amortisation expense 208305000 790591000
(f) Other Expenses
1 Consumption of Power and water 170779000 801852000
2 Labour Charges 117624000 421852000
3 Repairs to Plant & Machinery 115913000 407045000
4 Environmental health and safety expenses 29427000 90449000
5 Safety & Security Charges 8233000 32926000
6 Legal & Professional Fees 22437000 73664000
7 Export, C&F and Freight Expenses 55685000 222089000
8 Commission and Incentives on sales 18802000 79963000
9 Rates and Taxes 7360000 25767000
10 Miscellaneous Expenses 303973000 971016000
Total other expenses 850233000 3126623000
Total expenses 4136166000 14495008000
3 Total profit before exceptional items and tax 1135021000 3363412000
4 Exceptional items 0 0
5 Total profit before tax 1135021000 3363412000
6 Tax expense
7 Current tax 148408000 567110000
8 Deferred tax 98160000 222813000
9 Total tax expenses 246568000 789923000
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 888453000 2573489000
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 888453000 2573489000
17 Other comprehensive income net of taxes -18786000 -51573000
18 Total Comprehensive Income for the period 869667000 2521916000
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 453173000 453173000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 17985537000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.8 28.39
Diluted earnings (loss) per share from continuing operations 9.8 28.38
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 9.8 28.39
Diluted earnings (loss) per share from continuing and discontinued operations 9.8 28.38
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 10287684000
Capital work-in-progress 3009245000
Investment property
Goodwill 0
Other intangible assets 305544000
Intangible assets under development 677713000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 411541000
Trade receivables, non-current
Loans, non-current 73013000
Other non-current financial assets 343332000
Total non-current financial assets 827886000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 15108072000
2 Current assets
Inventories 5442244000
Current financial asset
Current investments 158777000
Trade receivables, current 5525904000
Cash and cash equivalents 28351000
Bank balance other than cash and cash equivalents 6854000
Loans, current 7581000
Other current financial assets 51399000
Total current financial assets 5778866000
Current tax assets (net) 31692000
Other current assets 875197000
Total current assets 12127999000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 27236071000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 453173000
Other equity 17985537000
Total equity attributable to owners of parent 18438710000
Non controlling interest
Total equity 18438710000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1035556000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 116689000
Total non-current financial liabilities 1152245000
Provisions, non-current 70884000
Deferred tax liabilities (net) 1196863000
Deferred government grants, Non-current
Other non-current liabilities 154054000
Total non-current liabilities 2574046000
Current liabilities
Current financial liabilities
Borrowings, current 2912995000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 93985000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2395701000
Total Trade payable 2489686000
Other current financial liabilities 551604000
Total current financial liabilities 5954285000
Other current liabilities 163641000
Provisions, current 105389000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 6223315000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 8797361000
Total equity and liabilites 27236071000
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 Standalone Standalone
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 Standalone Standalone
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 18786000 51573000
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 0 0
5 Total Other comprehensive income -18786000 -51573000



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 3363412000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 256333000
Adjustments for decrease (increase) in inventories 379288000
Adjustments for decrease (increase) in trade receivables, current -1278048000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
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 429922000
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 790591000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 135300000
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 89849000
Adjustments for interest income 25802000
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 23882000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 27000
Total adjustments for reconcile profit (loss) 621644000
Net cash flows from (used in) operations 3985056000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 585000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3400056000
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 19530000
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 3914759000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 418410000
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 89849000
Interest received 25802000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -27000
Net cash flows from (used in) investing activities -4198015000
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 43000
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 1396698000
Repayments of borrowings 0
Payments of lease liabilities 60495000
Dividends paid 317191000
Interest paid 232707000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 786348000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -11611000
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 -11611000
Cash and cash equivalents cash flow statement at beginning of period 39962000
Cash and cash equivalents cash flow statement at end of period 28351000







Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Gokhale & Sathe Chartered Accountants Yes 28-Feb-2027


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth




Signatories detail

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date



Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Aarti Pharmalabs Limited Chandrakant V Gogri Promoter Any other transaction Rent 200000 APPROVED 64000 10000 10000
2 Aarti Pharmalabs Limited Aarti Industries Limited Enterprise over which key managerial personnel are able to exercise significant influence Sale of goods or services 120000000 APPROVED 61508000 63440000 0
3 Aarti Pharmalabs Limited Aarti Industries Limited Enterprise over which key managerial personnel are able to exercise significant influence Purchase of goods or services 102000000 APPROVED 61508000 -59392000 -715000
4 Aarti Pharmalabs Limited Aarti Drugs Limited Enterprise over which key managerial personnel are able to exercise significant influence Purchase of goods or services 1000000 APPROVED 15000 -244000 0
5 Aarti Pharmalabs Limited Aarti Drugs Limited Enterprise over which key managerial personnel are able to exercise significant influence Sale of goods or services 10000000 APPROVED 2058000 387000 1165000
6 Aarti Pharmalabs Limited Alchemie Gases and Chemicals Private Limited Private company in which Director's relative is member Purchase of goods or services 1000000 APPROVED 32000 -24000 0
7 Aarti Pharmalabs Limited Valiant Organics Limited Promoter Group Purchase of goods or services 70000000 APPROVED 29260000 -9824000 0
8 Aarti Pharmalabs Limited Valiant Organics Limited Promoter Group Sale of goods or services 50000000 APPROVED 10581000 2662000 7282000
9 Aarti Pharmalabs Limited Aarti USA Inc Wholly Owned Subsidiary Sale of goods or services 20000000 APPROVED 3535000 1796000 4279000
10 Aarti Pharmalabs Limited Ganesh Polychem Limited Jointly Controlled Entity Sale of goods or services 15000000 APPROVED 4229000 4145000 2000
11 Aarti Pharmalabs Limited Ganesh Polychem Limited Jointly Controlled Entity Purchase of goods or services 10000000 APPROVED 17000 -2605000 0
12 Aarti Pharmalabs Limited Ganesh Polychem Limited Jointly Controlled Entity Interest paid 405000 APPROVED 405000 0 405000
13 Aarti Pharmalabs Limited Valiant Laboratories Limited Enterprise over which key managerial personnel are able to exercise significant influence Sale of goods or services 15000000 APPROVED 1432000 429000 0
14 Aarti Pharmalabs Limited Valiant Laboratories Limited Enterprise over which key managerial personnel are able to exercise significant influence Purchase of goods or services 7000000 APPROVED 3179000 -1661000 -728000
15 Aarti Pharmalabs Limited Valiant Laboratories Limited Enterprise over which key managerial personnel are able to exercise significant influence Any other transaction Rent 4000000 APPROVED 1770000 0 0
16 Aarti Pharmalabs Limited Alchemie Finechem Limited Other Related Party Sale of goods or services 25000000 APPROVED 3103000 1807000 550000
17 Aarti Pharmalabs Limited Alchemie Finechem Limited Other Related Party Purchase of goods or services 5000000 APPROVED 3000 -2014000 0
18 Aarti Pharmalabs Limited Pinnacle Lifesciences Private Limited Other Related Party Sale of goods or services 10000000 APPROVED 4045000 378000 3772000
19 Aarti Pharmalabs Limited Anvi Speciality Chemicals Firm in which Director's Relative is Partner Sale of goods or services 10000000 APPROVED 0 0 0
20 Aarti Pharmalabs Limited Anvi Speciality Chemicals Firm in which Director's Relative is Partner Purchase of goods or services 10000000 APPROVED 930000 -282000 -251000
21 Aarti Pharmalabs Limited Prozeal Green Energy Private Limited Firm in which Director's Relative is Partner Purchase of goods or services 1000000 APPROVED 72000 0 -71000
22 Aarti Pharmalabs Limited Amulya Techline Engineers (Div of Dilesh Roadlines Private Limited) Promoter Group Purchase of goods or services 15000000 APPROVED 9010000 2937000 -12000
23 Aarti Pharmalabs Limited Aarti Ventures Private Limited Private Company in which Director is Member Interest received 527000 APPROVED 527000 6774000 7301000
24 Aarti Pharmalabs Limited Pro-Zeal Green Energy Five Private Limited Firm in which Director's Relative is Partner Any other transaction Investment 2970000 APPROVED 63000 0 63000
25 Aarti USA Inc Aarti Industries Limited Enterprise over which Key Managerial Personnel are able to exercise significant influence Purchase of goods or services 250000000 APPROVED 6835000 94666000 17486000
26 Aarti Pharmalabs Limited Jeevan Mondkar KMP Remuneration APPROVED 180000 0 0
27 Aarti Pharmalabs Limited Nikhil Natu KMP Remuneration APPROVED 79000 0 0
28 Aarti Pharmalabs Limited Piyush Lakhani KMP Remuneration APPROVED 378000 0 0
29 Aarti Pharmalabs Limited Hetal Gogri Gala KMP Remuneration APPROVED 7110000 0 0
30 Aarti Pharmalabs Limited Narendra Salvi KMP Remuneration APPROVED 999000 0 0
Total value of transaction during the reporting period 212927000





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt