Integrated Filing — IndAS

General information about company
Scrip Code	524348
NSE Symbol	AARTIDRUGS
MSEI Symbol	NOTLISTED
ISIN	INE767A01016
Name of company	AARTI DRUGS 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	29-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	06-May-2025   12:00:00
End date and time of board meeting	06-May-2025   16:00:00
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	6767600000	23870300000
	Other income	18700000	163600000
	Total income	6786300000	24033900000
2	Expenses
(a)	Cost of materials consumed	3751400000	14383000000
(b)	Purchases of stock-in-trade	231300000	843400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	386400000	194600000
(d)	Employee benefit expense	313500000	1121000000
(e)	Finance costs	91600000	358700000
(f)	Depreciation, depletion and amortisation expense	148800000	557800000
(f)	Other Expenses
1	Other Expenses	1151800000	4457700000
	Total other expenses	1151800000	4457700000
	Total expenses	6074800000	21916200000
3	Total profit before exceptional items and tax	711500000	2117700000
4	Exceptional items	0	0
5	Total profit before tax	711500000	2117700000
6	Tax expense
7	Current tax	103700000	411800000
8	Deferred tax	-19900000	24900000
9	Total tax expenses	83800000	436700000
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	627700000	1681000000
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	627700000	1681000000
17	Other comprehensive income net of taxes	12800000	15900000
18	Total Comprehensive Income for the period	640500000	1696900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	628600000	1681600000
	Total profit or loss, attributable to non-controlling interests	-915000	-915000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	641300000	1697200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-756000	-303000
21	Details of equity share capital
	Paid-up equity share capital	912700000	912700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.88	18.35
	Diluted earnings (loss) per share from continuing operations	6.88	18.35
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	6.88	18.35
	Diluted earnings (loss) per share from continuing and discontinued operations	6.88	18.35
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above results for the Quarter & Year ended 31st March, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 6th May, 2025.  n2. The company has completed the buyback of 6,65,000 equity shares of face value of Rs.10/- representing up to 0.72% of the total number of Equity Shares of the Company at a price of Rs. 900/- per Equity Share (including premium of Rs. 890/- per Equity Share) payable in cash for an aggregate amount of up to Rs. 59,85,00,000/- (excluding filing fees payable to the SEBI, advisors’ fees, stock exchanges fee for usage of their platform for Buyback, transaction costs viz. brokerage, applicable taxes inter alia including Buyback tax, securities transaction tax, GST, stamp duty, public announcement publication expenses, printing and dispatch expenses and other incidental and related expenses etc.)(“Buyback Size”) on September 24, 2024. Post buyback Paid up Share Capital of the Company reduced to Rs. 91,27,00,000 divided into 9,12,70,000 Equity Shares of Rs.10/- each. n3. As on March 31, 2025 the Company, has 3 (three) subsidiaries, namely, Pinnacle Life Science Private Limited, Aarti Speciality Chemicals Limited, Pinnacle Chile SpA and 1 (one) step down subsidiary, namely Pharma Go SpA. n4. Company has only one business segment i.e. pharmaceuticals. n5.Figures for the previous Quarter have been regrouped or rearranged wherever necessary. n6. The aforesaid Audited Financial Results will be uploaded on the Company's website www.aartidrugs.co.in and will also be available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors. n nFOR AARTI DRUGS LIMITED n n nSd/- nPrakash M. Patil n(Chairman, Managing Director&CEO) nDIN: 00005618 n n nPlace: Mumbai nDate: 6th May' 2025

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	8562500000
	Capital work-in-progress	3301800000
	Investment property
	Goodwill	0
	Other intangible assets	71500000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	224100000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	203300000
	Total non-current financial assets	427400000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	12363200000
2	Current assets
	Inventories	4729300000
	Current financial asset
	Current investments	0
	Trade receivables, current	7511800000
	Cash and cash equivalents	45800000
	Bank balance other than cash and cash equivalents	29800000
	Loans, current	7600000
	Other current financial assets	150500000
	Total current financial assets	7745500000
	Current tax assets (net)	100000000
	Other current assets	808800000
	Total current assets	13383600000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	25746800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	912700000
	Other equity	12777300000
	Total equity attributable to owners of parent	13690000000
	Non controlling interest	3400000
	Total equity	13693400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2840000000
	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	18100000
	Total non-current financial liabilities	2858100000
	Provisions, non-current	43300000
	Deferred tax liabilities (net)	782300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3683700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3282400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	118000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4043400000
	Total Trade payable	4161400000
	Other current financial liabilities	214100000
	Total current financial liabilities	7657900000
	Other current liabilities	668900000
	Provisions, current	42900000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	8369700000
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	12053400000
	Total equity and liabilites	25746800000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	FOR AARTI DRUGS LIMITED n nSd/- nPrakash M. Patil n(Chairman, Managing Director&CEO) nDIN: 00005618 n nPlace: Mumbai nDate: 6th May' 2025

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
1	Fair value changes on Investments, net	20900000	20900000
2	Remeasurement of defined benefit Liabiliy/Assets, net	-11200000	-11200000
3	Foreign currency translation reserve	3100000	6200000
	Total Amount of items that will not be reclassified to profit and loss	12800000	15900000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	12800000	15900000

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			2117700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			129600000
	Adjustments for decrease (increase) in trade receivables, current			343500000
	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			12300000
	Adjustments for other financial assets, non-current			-2700000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-437300000
	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			557800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			37200000
	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			2500000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			642900000
	Net cash flows from (used in) operations			2760600000
	Dividends received			-100000
	Interest paid			-358700000
	Interest received			-122000000
	Income taxes paid (refund)			551200000
	Other inflows (outflows) of cash			-200000
	Net cash flows from (used in) operating activities			2445800000
	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			500000
	Purchase of property, plant and equipment			1771600000
	Proceeds from sales of investment property			2700000
	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			100000
	Interest received			122000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1646300000
	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			731700000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1111600000
	Repayments of borrowings			776100000
	Payments of lease liabilities			0
	Dividends paid			90600000
	Interest paid			334400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-821200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-21700000
	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			-21700000
	Cash and cash equivalents cash flow statement at beginning of period			67400000
	Cash and cash equivalents cash flow statement at end of period			45700000