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	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	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

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	5637770000	21150745000
	Other income	-16075000	101192000
	Total income	5621695000	21251937000
2	Expenses
(a)	Cost of materials consumed	1854504000	8870224000
(b)	Purchases of stock-in-trade	-162716000	1766347000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1095731000	642204000
(d)	Employee benefit expense	433654000	1619595000
(e)	Finance costs	65833000	268964000
(f)	Depreciation, depletion and amortisation expense	228158000	869040000
(f)	Other Expenses
1	Consumption of Power and water	173261000	813249000
2	Labour Charges	129979000	470586000
3	Repairs to Plant & Machinery	124433000	442094000
4	Environmental health and safety expenses	33415000	113717000
5	Safety & Security Charges	8781000	35149000
6	Legal & Professional Fees	21598000	77185000
7	Export, C&F and Freight Expenses	121848000	488516000
8	Commission and Incentives on sales	19081000	80553000
9	Rates and Taxes	17899000	37487000
10	Miscellaneous Expenses	310040000	1050133000
	Total other expenses	960335000	3608669000
	Total expenses	4475499000	17645043000
3	Total profit before exceptional items and tax	1146196000	3606894000
4	Exceptional items	0	0
5	Total profit before tax	1146196000	3606894000
6	Tax expense
7	Current tax	169146000	675073000
8	Deferred tax	93642000	207774000
9	Total tax expenses	262788000	882847000
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	883408000	2724047000
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	883408000	2724047000
17	Other comprehensive income net of taxes	-47646000	-97573000
18	Total Comprehensive Income for the period	835762000	2626474000
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		19445891000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.75	30.06
	Diluted earnings (loss) per share from continuing operations	9.74	30.04
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	9.75	30.06
	Diluted earnings (loss) per share from continuing and discontinued operations	9.74	30.04
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	11041199000
	Capital work-in-progress	3065818000
	Investment property
	Goodwill	17806000
	Other intangible assets	306682000
	Intangible assets under development	677713000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	292405000
	Trade receivables, non-current
	Loans, non-current	73013000
	Other non-current financial assets	140276000
	Total non-current financial assets	505694000
	Deferred tax assets (net)
	Other non-current assets	227467000
	Total non-current assets	15842379000
2	Current assets
	Inventories	5875794000
	Current financial asset
	Current investments	475601000
	Trade receivables, current	5754047000
	Cash and cash equivalents	67337000
	Bank balance other than cash and cash equivalents	19119000
	Loans, current	10144000
	Other current financial assets	51400000
	Total current financial assets	6377648000
	Current tax assets (net)
	Other current assets	968230000
	Total current assets	13221672000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	29064051000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	453173000
	Other equity	19445891000
	Total equity attributable to owners of parent	19899064000
	Non controlling interest
	Total equity	19899064000
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	193716000
	Total non-current financial liabilities	1229272000
	Provisions, non-current	81178000
	Deferred tax liabilities (net)	1284041000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2594491000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2927967000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	115206000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2663098000
	Total Trade payable	2778304000
	Other current financial liabilities	564386000
	Total current financial liabilities	6270657000
	Other current liabilities	171007000
	Provisions, current	117383000
	Current tax liabilities (Net)	11449000
	Deferred government grants, Current
	Total current liabilities	6570496000
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	9164987000
	Total equity and liabilites	29064051000
	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
	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	47646000	97573000
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	-47646000	-97573000

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			3606894000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			268964000
	Adjustments for decrease (increase) in inventories			552790000
	Adjustments for decrease (increase) in trade receivables, current			-844329000
	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			-569125000
	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			869040000
	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			507000
	Adjustments for interest income			70961000
	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			12814000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			353986000
	Net cash flows from (used in) operations			3960880000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			645266000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3315614000
	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			228338000
	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			4020372000
	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			418410000
	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			507000
	Interest received			70961000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-4138976000
	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			1278608000
	Repayments of borrowings			0
	Payments of lease liabilities			61995000
	Dividends paid			317191000
	Interest paid			245115000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			654350000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-169012000
	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			-169012000
	Cash and cash equivalents cash flow statement at beginning of period			236349000
	Cash and cash equivalents cash flow statement at end of period			67337000