Integrated Filing — IndAS

General information about company
Scrip Code	540025
NSE Symbol	ADVENZYMES
MSEI Symbol	NOTLISTED
ISIN	INE837H01020
Name of company	Advanced Enzyme Technologies 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	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	Manufacturing of Enzymes
Start date and time of board meeting	13-May-2025   11:10:00
End date and time of board meeting	13-May-2025   12:10:00
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	1671790000	6369100000
	Other income	87450000	330410000
	Total income	1759240000	6699510000
2	Expenses
(a)	Cost of materials consumed	459420000	1619560000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1450000	-100950000
(d)	Employee benefit expense	368370000	1415420000
(e)	Finance costs	8110000	35570000
(f)	Depreciation, depletion and amortisation expense	100760000	365560000
(f)	Other Expenses
1	Other Expenses	386530000	1490710000
	Total other expenses	386530000	1490710000
	Total expenses	1324640000	4825870000
3	Total profit before exceptional items and tax	434600000	1873640000
4	Exceptional items	0	0
5	Total profit before tax	434600000	1873640000
6	Tax expense
7	Current tax	141480000	495330000
8	Deferred tax	25840000	38570000
9	Total tax expenses	167320000	533900000
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	267280000	1339740000
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	267280000	1339740000
17	Other comprehensive income net of taxes	6590000	188220000
18	Total Comprehensive Income for the period	273870000	1527960000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	264820000	1311150000
	Total profit or loss, attributable to non-controlling interests	2460000	2460000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	271370000	1499410000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2500000	28550000
21	Details of equity share capital
	Paid-up equity share capital	223760000	223760000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		13984870000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.37	11.72
	Diluted earnings (loss) per share from continuing operations	2.37	11.71
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	2.37	11.72
	Diluted earnings (loss) per share from continuing and discontinued operations	2.37	11.71
24	Debt equity ratio	0.0002	0.0002
25	Debt service coverage ratio	0.0554	0.0611
26	Interest service coverage ratio	0.4143	0.4377
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	2929410000
	Capital work-in-progress	216910000
	Investment property	0
	Goodwill	3334400000
	Other intangible assets	522910000
	Intangible assets under development	170000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	650000
	Trade receivables, non-current	0
	Loans, non-current	650000
	Other non-current financial assets	99190000
	Total non-current financial assets	100490000
	Deferred tax assets (net)	101920000
	Other non-current assets	208570000
	Total non-current assets	7414780000
2	Current assets
	Inventories	1573050000
	Current financial asset
	Current investments	4802580000
	Trade receivables, current	1153990000
	Cash and cash equivalents	942250000
	Bank balance other than cash and cash equivalents	134600000
	Loans, current	1030000
	Other current financial assets	80480000
	Total current financial assets	7114930000
	Current tax assets (net)	0
	Other current assets	110710000
	Total current assets	8798690000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16213470000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	223760000
	Other equity	13984870000
	Total equity attributable to owners of parent	14208630000
	Non controlling interest	478070000
	Total equity	14686700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	91830000
	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	117340000
	Total non-current financial liabilities	209170000
	Provisions, non-current	13710000
	Deferred tax liabilities (net)	336340000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	559220000
	Current liabilities
	Current financial liabilities
	Borrowings, current	123530000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	42930000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	129080000
	Total Trade payable	172010000
	Other current financial liabilities	327130000
	Total current financial liabilities	622670000
	Other current liabilities	85280000
	Provisions, current	213680000
	Current tax liabilities (Net)	45920000
	Deferred government grants, Current	0
	Total current liabilities	967550000
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	1526770000
	Total equity and liabilites	16213470000
	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	Remeasurements of defined benefit liability/(asset)	-3920000	-6780000
	Total Amount of items that will not be reclassified to profit and loss	-3920000	-6780000
2	Income tax relating to items that will not be reclassified to profit or loss	-970000	-1770000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating financial statements of foreign operations	9540000	193230000
	Total Amount of items that will be reclassified to profit and loss	9540000	193230000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	6590000	188220000

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			1873640000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-60970000
	Adjustments for decrease (increase) in inventories			-77970000
	Adjustments for decrease (increase) in trade receivables, current			-177290000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			18200000
	Adjustments for decrease (increase) in other non-current assets			3020000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			113730000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			12060000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-32460000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			365560000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			10480000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			9660000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-840000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			34460000
	Adjustments for fair value losses (gains)			-82250000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2170000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			14850000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			148070000
	Net cash flows from (used in) operations			2021710000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			596740000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1424970000
	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			5270000
	Purchase of property, plant and equipment			338080000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			9730000
	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			99430000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-647900000
	Net cash flows from (used in) investing activities	-891010000
	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			3780000
	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			-58080000
	Repayments of borrowings			-22300000
	Payments of lease liabilities			0
	Dividends paid			590300000
	Interest paid			33420000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-69720000
	Net cash flows from (used in) financing activities			-725440000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-191480000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-3780000
	Net increase (decrease) in cash and cash equivalents			-195260000
	Cash and cash equivalents cash flow statement at beginning of period			1137510000
	Cash and cash equivalents cash flow statement at end of period			942250000