Integrated Filing — IndAS

General information about company
Scrip Code	530239
NSE Symbol	SUVEN
MSEI Symbol	NOTLISTED
ISIN	INE495B01038
Name of company	SUVEN LIFE SCIENCES 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-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	Unaudited
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	The Company has only one business segment, i.e. Research & Development and does not operate in any other segments. Hence, segment reporting as per IND AS 108 (Operating Segment) is not presented
Start date and time of board meeting	13-May-2025   11:00:00
End date and time of board meeting	13-May-2025   12:15:00
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	Unaudited	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	14670000	66558000
	Other income	12225000	108969000
	Total income	26895000	175527000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	60661000	208249000
(e)	Finance costs	0	466000
(f)	Depreciation, depletion and amortisation expense	13467000	58217000
(f)	Other Expenses
1	R & D Expenses	373250000	1439618000
2	Other Expenses	18966000	76427000
	Total other expenses	392216000	1516045000
	Total expenses	466344000	1782977000
3	Total profit before exceptional items and tax	-439449000	-1607450000
4	Exceptional items	0	0
5	Total profit before tax	-439449000	-1607450000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
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	-439449000	-1607450000
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	-439449000	-1607450000
17	Other comprehensive income net of taxes	-5698000	-5833000
18	Total Comprehensive Income for the period	-445147000	-1613283000
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	218074000	218174000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		881794000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-2.02	-7.37
	Diluted earnings (loss) per share from continuing operations	-2.02	-7.37
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	-2.02	-7.37
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.02	-7.37
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1) The above financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 13, 2025. The results for the year ended March 31, 2025 has been audited and for the quarter ended March 31, 2025 has been reviewed by our statutory auditors. n2) The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended, prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder. n3) The consolidated financial results include the results of the wholly Owned Subsidiary, Suven Neurosciences, Inc. n4) The Company has only one business segment, i.e. Research & Development and does not operate in any other segments. Hence, segment reporting as per IND AS 108 (Operating Segment) is not presented. n5) The Company has allotted 7,26,91,239 equity shares amounting to Rs. 39,980.18 lakhs through rights issue on November 16, 2022. nSummary of Utilisation of Proceeds of Rights issue nParticularst tAmount Rs. In lakhs nAmount Raised through Rights Issue of Sharest 39,980.18 nLess: Rights Issue Expensest t (280.00) nLess: Amount Utilised t t (39,700.18) nBalance Amountt t0.00 n6) The Company implemented SLSL Employee Stock Option Scheme 2020 (ESOP) for eligible employees, which provides for the issuance of 10,00,000 options, each option convertible into one equity share. Out of these, 6,20,000 options were granted by the Nomination and Remuneration Committee on May 6, 2024. For the period ended March 31, 2025, the employee benefit expense includes a charge of Rs.127.45 Lakhs in respect of equity-settled share-based payment transactions, in accordance with Ind AS 102 - Share-based Payment. n7) The figures for the current quarter and quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of full financial year ended March 31, 2025 and March 31, 2024, respectively and published year to date figures upto 3rd quarter ended 31st December 2024 and 31st December 2023, respectively, regrouped as necessary.

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	594719000
	Capital work-in-progress	97000
	Investment property
	Goodwill	0
	Other intangible assets	1808000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	486000
	Total non-current financial assets	486000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	597110000
2	Current assets
	Inventories	2375000
	Current financial asset
	Current investments	222785000
	Trade receivables, current	13364000
	Cash and cash equivalents	150255000
	Bank balance other than cash and cash equivalents	227008000
	Loans, current	0
	Other current financial assets	760000
	Total current financial assets	614172000
	Current tax assets (net)	11900000
	Other current assets	126276000
	Total current assets	754723000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1351833000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	218074000
	Other equity	881794000
	Total equity attributable to owners of parent	1099868000
	Non controlling interest
	Total equity	1099868000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	0
	Provisions, non-current	17105000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	17105000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3842000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	48424000
	Total Trade payable	52266000
	Other current financial liabilities	6028000
	Total current financial liabilities	58294000
	Other current liabilities	160161000
	Provisions, current	16405000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	234860000
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	251965000
	Total equity and liabilites	1351833000
	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		Unaudited	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	Unaudited	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	Items that will not be reclassified to profit or loss	-464000	-599000
2	Items that will be reclassified to profit or loss	-5234000	-5234000
	Total Amount of items that will not be reclassified to profit and loss	-5698000	-5833000
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	0	0
5	Total Other comprehensive income	-5698000	-5833000

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			Unaudited
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			-1607450000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			466000
	Adjustments for decrease (increase) in inventories			4710000
	Adjustments for decrease (increase) in trade receivables, current			-505000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-18601000
	Adjustments for decrease (increase) in other non-current assets			5205000
	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			31585000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			944000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			53071000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4640000
	Adjustments for provisions, non-current			3645000
	Adjustments for other financial liabilities, current			69029000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			56825000
	Adjustments for share-based payments			12745000
	Adjustments for fair value losses (gains)			-49756000
	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)			60353000
	Net cash flows from (used in) operations			-1547097000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-6051000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1541046000
	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			0
	Purchase of property, plant and equipment			372758000
	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			56825000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1865473000
	Net cash flows from (used in) investing activities	1549540000
	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			0
	Payments of lease liabilities			7097000
	Dividends paid			0
	Interest paid			466000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7563000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			931000
	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			931000
	Cash and cash equivalents cash flow statement at beginning of period			149324000
	Cash and cash equivalents cash flow statement at end of period			150255000