Integrated Filing — IndAS

General information about company
Scrip Code	533573
NSE Symbol	APLLTD
MSEI Symbol	NOTLISTED
ISIN	INE901L01018
Name of company	ALEMBIC PHARMACEUTICALS 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	06-May-2025   12:00:00
End date and time of board meeting	06-May-2025   13:40:00
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	2025-02-03
Indicate Company website link for updated RPT policy of the Company	https://alembicpharmaceuticals.com/governance-philosophy#Polices-codes
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
Not Applicable

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-Oct-2024	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	15706400000	60326300000
	Other income	132100000	478800000
	Total income	15838500000	60805100000
2	Expenses
(a)	Cost of materials consumed	4262000000	16721700000
(b)	Purchases of stock-in-trade	895400000	3851400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	340600000	-2685400000
(d)	Employee benefit expense	3732700000	14665700000
(e)	Finance costs	237100000	764700000
(f)	Depreciation, depletion and amortisation expense	685900000	2770800000
(f)	Other Expenses
1	Other Expenses	4769200000	18759000000
	Total other expenses	4769200000	18759000000
	Total expenses	14922900000	54847900000
3	Total profit before exceptional items and tax	915600000	5957200000
4	Exceptional items	0	128700000
5	Total profit before tax	915600000	6085900000
6	Tax expense
7	Current tax	162200000	1054700000
8	Deferred tax	0	0
9	Total tax expenses	162200000	1054700000
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	753400000	5031200000
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	753400000	5031200000
17	Other comprehensive income net of taxes	18200000	-10700000
18	Total Comprehensive Income for the period	771600000	5020500000
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	393100000	393100000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		51554300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.83	25.6
	Diluted earnings (loss) per share from continuing operations	3.83	25.6
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	3.83	25.6
	Diluted earnings (loss) per share from continuing and discontinued operations	3.83	25.6
24	Debt equity ratio	0.0022	0.0022
25	Debt service coverage ratio	0.0486	0.0896
26	Interest service coverage ratio	0.0486	0.0896
27	Disclosure of notes on financial results

Remarks
Debt equity ratio	Number mentioned in times
Debt service coverage ratio	Number mentioned in times
Interest service coverage ratio	Number mentioned in times

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	25134700000
	Capital work-in-progress	8372300000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2595600000
	Trade receivables, non-current	0
	Loans, non-current	712400000
	Other non-current financial assets	0
	Total non-current financial assets	3308000000
	Deferred tax assets (net)	774200000
	Other non-current assets	311500000
	Total non-current assets	37900700000
2	Current assets
	Inventories	19763400000
	Current financial asset
	Current investments	0
	Trade receivables, current	14806700000
	Cash and cash equivalents	142300000
	Bank balance other than cash and cash equivalents	66200000
	Loans, current	128800000
	Other current financial assets	104700000
	Total current financial assets	15248700000
	Current tax assets (net)	92100000
	Other current assets	2557800000
	Total current assets	37662000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	75562700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	393100000
	Other equity	51554300000
	Total equity attributable to owners of parent	51947400000
	Non controlling interest
	Total equity	51947400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	376200000
	Total non-current financial liabilities	376200000
	Provisions, non-current	1243100000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1619300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	11422200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	603400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6642300000
	Total Trade payable	7245700000
	Other current financial liabilities	1634300000
	Total current financial liabilities	20302200000
	Other current liabilities	666200000
	Provisions, current	852700000
	Current tax liabilities (Net)	174900000
	Deferred government grants, Current	0
	Total current liabilities	21996000000
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	23615300000
	Total equity and liabilites	75562700000
	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-Oct-2024	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-Oct-2024	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	Item that will not be reclassified to profir and loss	16200000	-18900000
	Total Amount of items that will not be reclassified to profit and loss	16200000	-18900000
2	Income tax relating to items that will not be reclassified to profit or loss	-2000000	-8200000
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	18200000	-10700000

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			6085900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			764700000
	Adjustments for decrease (increase) in inventories			-6232700000
	Adjustments for decrease (increase) in trade receivables, current			-1656700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-654200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			258600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1065100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-668100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2770800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-858800000
	Adjustments for provisions, non-current			1082900000
	Adjustments for other financial liabilities, current			649400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			242700000
	Adjustments for dividend income			10800000
	Adjustments for interest income			90700000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-4000000
	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			-21700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3363500000
	Net cash flows from (used in) operations			2722400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			456700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2265700000
	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			161300000
	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			97700000
	Purchase of property, plant and equipment			5630200000
	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			50000000
	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			10800000
	Interest received			42200000
	Income taxes paid (refund)			670000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-6360800000
	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			7221800000
	Repayments of borrowings			0
	Payments of lease liabilities			249000000
	Dividends paid			2162200000
	Interest paid			774200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-300000
	Net cash flows from (used in) financing activities			4036100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-59000000
	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			-59000000
	Cash and cash equivalents cash flow statement at beginning of period			201300000
	Cash and cash equivalents cash flow statement at end of period			142300000