Integrated Filing — IndAS

General information about company
Scrip Code	506197
NSE Symbol	BLISSGVS
MSEI Symbol	NOTLISTED
ISIN	INE416D01022
Name of company	BLISS GVS PHARMA 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	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	Pharmaceutical & Healthcare
Start date and time of board meeting	12-May-2025   15:56:00
End date and time of board meeting	12-May-2025   18:30:00
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	1979858000	8097262000
	Other income	120685000	364935000
	Total income	2100543000	8462197000
2	Expenses
(a)	Cost of materials consumed	766121000	3725139000
(b)	Purchases of stock-in-trade	135297000	492850000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	92863000	-81107000
(d)	Employee benefit expense	282438000	1120504000
(e)	Finance costs	16779000	81200000
(f)	Depreciation, depletion and amortisation expense	80361000	294176000
(f)	Other Expenses
1	Freight outward	91827000	370272000
2	ECL expenses	24548000	124088000
3	Travelling and Conveyance expenses	18968000	69658000
4	Repairs and Maintenance	56952000	168275000
5	Power and Fuel	25670000	113297000
6	Business Development expenses	89401000	293005000
7	Provision for Doubtful Advance	71407000	90792000
8	Sales Promotion expenses	10286000	42572000
9	Legal and Professional Charges	32754000	65420000
10	Others	70466000	235664000
	Total other expenses	492279000	1573043000
	Total expenses	1866138000	7205805000
3	Total profit before exceptional items and tax	234405000	1256392000
4	Exceptional items	0	0
5	Total profit before tax	234405000	1256392000
6	Tax expense
7	Current tax	58953000	393757000
8	Deferred tax	8926000	-39918000
9	Total tax expenses	67879000	353839000
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	166526000	902553000
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	166526000	902553000
17	Other comprehensive income net of taxes	-4882000	-23456000
18	Total Comprehensive Income for the period	161644000	879097000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	155391000	842993000
	Total profit or loss, attributable to non-controlling interests	11135000	11135000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	150228000	821749000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	11416000	57348000
21	Details of equity share capital
	Paid-up equity share capital	105370000	105370000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		10398386000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.47	8.02
	Diluted earnings (loss) per share from continuing operations	1.46	7.95
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	1.47	8.02
	Diluted earnings (loss) per share from continuing and discontinued operations	1.46	7.95
24	Debt equity ratio	0.065	0.065
25	Debt service coverage ratio	0.0211	0.0331
26	Interest service coverage ratio	0.2023	0.2693
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	3970072000
	Capital work-in-progress	207110000
	Investment property	6829000
	Goodwill	77111000
	Other intangible assets	2303000
	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	43849000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	312136000
	Total non-current financial assets	355985000
	Deferred tax assets (net)	0
	Other non-current assets	123910000
	Total non-current assets	4743320000
2	Current assets
	Inventories	1257296000
	Current financial asset
	Current investments	0
	Trade receivables, current	4383562000
	Cash and cash equivalents	237939000
	Bank balance other than cash and cash equivalents	1895132000
	Loans, current	403000
	Other current financial assets	89048000
	Total current financial assets	6606084000
	Current tax assets (net)	31235000
	Other current assets	298730000
	Total current assets	8193345000
3	Non-current assets classified as held for sale	71724000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13008389000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	105370000
	Other equity	10398386000
	Total equity attributable to owners of parent	10503756000
	Non controlling interest	414709000
	Total equity	10918465000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	198457000
	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	127192000
	Total non-current financial liabilities	325649000
	Provisions, non-current	43639000
	Deferred tax liabilities (net)	2995000
	Deferred government grants, Non-current	0
	Other non-current liabilities	471000
	Total non-current liabilities	372754000
	Current liabilities
	Current financial liabilities
	Borrowings, current	511291000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	89602000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	624582000
	Total Trade payable	714184000
	Other current financial liabilities	350498000
	Total current financial liabilities	1575973000
	Other current liabilities	97022000
	Provisions, current	6440000
	Current tax liabilities (Net)	37735000
	Deferred government grants, Current	0
	Total current liabilities	1717170000
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	2089924000
	Total equity and liabilites	13008389000
	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
1	Remeasurement of the defined benefit liabilities/ (asset)	-2057000	-7595000
	Total Amount of items that will not be reclassified to profit and loss	-2057000	-7595000
2	Income tax relating to items that will not be reclassified to profit or loss	-517000	-1911000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the Financial Statements of Foreign Operations	-4515000	-23799000
	Total Amount of items that will be reclassified to profit and loss	-4515000	-23799000
4	Income tax relating to items that will be reclassified to profit or loss	-1173000	-6027000
5	Total Other comprehensive income	-4882000	-23456000

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			1256392000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			81200000
	Adjustments for decrease (increase) in inventories			-304542000
	Adjustments for decrease (increase) in trade receivables, current			-446544000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			187170000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-6538000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			108380000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-35832000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			294176000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-16655000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-53263000
	Adjustments for dividend income			0
	Adjustments for interest income			151486000
	Adjustments for share-based payments			41400000
	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			-191000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			471821000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			169096000
	Net cash flows from (used in) operations			1425488000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			366359000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1059129000
	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			34121000
	Purchase of property, plant and equipment			760653000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			2207000
	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			164364000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-190034000
	Net cash flows from (used in) investing activities	-754409000
	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			28862000
	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			552731000
	Repayments of borrowings			717467000
	Payments of lease liabilities			44875000
	Dividends paid			54487000
	Interest paid			68210000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-303446000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1274000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			987000
	Net increase (decrease) in cash and cash equivalents			2261000
	Cash and cash equivalents cash flow statement at beginning of period			235906000
	Cash and cash equivalents cash flow statement at end of period			238167000