Integrated Filing — IndAS

General information about company
Scrip Code	500087
NSE Symbol	CIPLA
MSEI Symbol	NOTLISTED
ISIN	INE059A01026
Name of company	CIPLA 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	07-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	Multi segment
Description of single segment
Start date and time of board meeting	13-May-2025   11:00:00
End date and time of board meeting	13-May-2025   13:35:00
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	67296900000	275476200000
	Other income	2894600000	8618700000
	Total income	70191500000	284094900000
2	Expenses
(a)	Cost of materials consumed	13979400000	54096000000
(b)	Purchases of stock-in-trade	10236800000	38514900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2326000000	-3321000000
(d)	Employee benefit expense	12331000000	48328300000
(e)	Finance costs	140200000	620100000
(f)	Depreciation, depletion and amortisation expense	3087300000	11069500000
(f)	Other Expenses
1	Other Expenses	17699800000	66579000000
	Total other expenses	17699800000	66579000000
	Total expenses	55148500000	215886800000
3	Total profit before exceptional items and tax	15043000000	68208100000
4	Exceptional items	0	0
5	Total profit before tax	15043000000	68208100000
6	Tax expense
7	Current tax	4803900000	17083500000
8	Deferred tax	-2011100000	-1785900000
9	Total tax expenses	2792800000	15297600000
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	12250200000	52910500000
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	-108800000	-218500000
16	Total profit (loss) for period	12141400000	52692000000
17	Other comprehensive income net of taxes	544600000	2186600000
18	Total Comprehensive Income for the period	12686000000	54878600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	12218400000	52725200000
	Total profit or loss, attributable to non-controlling interests	-77000000	-77000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	12747500000	54894600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-61500000	-16000000
21	Details of equity share capital
	Paid-up equity share capital	1615200000	1615200000
	Face value of equity share capital	2	2
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	15.13	65.29
	Diluted earnings (loss) per share from continuing operations	15.12	65.24
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	15.13	65.29
	Diluted earnings (loss) per share from continuing and discontinued operations	15.12	65.24
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Since the characters in the notes exceed the set limit, it is requested to refer to the detailed notes in PDF result as uploaded on the Stock Exchanges.

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	52622600000
	Capital work-in-progress	12127600000
	Investment property	1112500000
	Goodwill	32702700000
	Other intangible assets	13626100000
	Intangible assets under development	3535100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1404700000
	Non-current financial assets
	Non-current investments	4990700000
	Trade receivables, non-current	0
	Loans, non-current	325400000
	Other non-current financial assets	2834600000
	Total non-current financial assets	8150700000
	Deferred tax assets (net)	6448700000
	Other non-current assets	9254500000
	Total non-current assets	140985200000
2	Current assets
	Inventories	56421100000
	Current financial asset
	Current investments	72932300000
	Trade receivables, current	55063700000
	Cash and cash equivalents	5886900000
	Bank balance other than cash and cash equivalents	2111500000
	Loans, current	156400000
	Other current financial assets	29369000000
	Total current financial assets	165519800000
	Current tax assets (net)	0
	Other current assets	10548800000
	Total current assets	232489700000
3	Non-current assets classified as held for sale	395500000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	373870400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1615200000
	Other equity	310319300000
	Total equity attributable to owners of parent	311934500000
	Non controlling interest	958000000
	Total equity	312892500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	119800000
	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	3428800000
	Total non-current financial liabilities	3548600000
	Provisions, non-current	1486900000
	Deferred tax liabilities (net)	535300000
	Deferred government grants, Non-current
	Other non-current liabilities	567500000
	Total non-current liabilities	6138300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	801200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2786000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	25588900000
	Total Trade payable	28374900000
	Other current financial liabilities	4801400000
	Total current financial liabilities	33977500000
	Other current liabilities	2928500000
	Provisions, current	17166100000
	Current tax liabilities (Net)	767500000
	Deferred government grants, Current
	Total current liabilities	54839600000
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	60977900000
	Total equity and liabilites	373870400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Since the characters in the notes exceed the set limit, it is requested to refer to the detailed notes in PDF result as uploaded on the Stock Exchanges.

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)
1	Pharmaceuticals	65036300000	264463300000
2	New ventures	2884800000	13033600000
	Total Segment Revenue	67921100000	277496900000
	Less: Inter segment revenue	624200000	624200000
	Revenue from operations	67296900000	275476200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Pharmaceuticals	15720600000	68722900000
2	New ventures	-537400000	105300000
	Total Profit before tax	15183200000	68828200000
	i. Finance cost	140200000	140200000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	15043000000	68208100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Pharmaceuticals	0	0
2	New ventures	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Pharmaceuticals	0	0
2	New ventures	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Since the characters in the notes exceed the set limit, it is requested to refer to the detailed notes in PDF result as uploaded on the Stock Exchanges.

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	Items that will not be reclassified to profit or loss_ Continuing operations	-522500000	-661100000
2	Items that will not be reclassified to profit or loss_Discontinuing operations	0	0
	Total Amount of items that will not be reclassified to profit and loss	-522500000	-661100000
2	Income tax relating to items that will not be reclassified to profit or loss	-64900000	-99400000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	1130400000	2761600000
	Total Amount of items that will be reclassified to profit and loss	1130400000	2761600000
4	Income tax relating to items that will be reclassified to profit or loss	128200000	13300000
5	Total Other comprehensive income	544600000	2186600000

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			68208100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			620100000
	Adjustments for decrease (increase) in inventories			-3225400000
	Adjustments for decrease (increase) in trade receivables, current			-8018700000
	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			0
	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			4589400000
	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			11069500000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-138500000
	Adjustments for dividend income			0
	Adjustments for interest income			2644000000
	Adjustments for share-based payments			473400000
	Adjustments for fair value losses (gains)			-2345500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1837500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-20100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1477300000
	Net cash flows from (used in) operations			66730800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			16681000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			50049800000
	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			2050900000
	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			306300000
	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			248500000
	Purchase of property, plant and equipment			11621600000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			85500000
	Purchase of intangible assets			3860400000
	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			178300000
	Cash advances and loans made to other parties			268100000
	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			2602000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21561800000
	Net cash flows from (used in) investing activities	-36911400000
	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			500000
	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			119600000
	Repayments of borrowings			980100000
	Payments of lease liabilities			802300000
	Dividends paid			10498300000
	Interest paid			363800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-403500000
	Net cash flows from (used in) financing activities			-12927900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			210500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			92600000
	Net increase (decrease) in cash and cash equivalents			303100000
	Cash and cash equivalents cash flow statement at beginning of period			5123400000
	Cash and cash equivalents cash flow statement at end of period			5426500000