Integrated Filing — IndAS

General information about company
Scrip Code	506235
NSE Symbol	ALEMBICLTD
MSEI Symbol	NOTLISTED
ISIN	INE426A01027
Name of company	Alembic 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	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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   16:00:00
End date and time of board meeting	13-May-2025   17:15:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-07
Indicate Company website link for updated RPT policy of the Company	https://www.alembiclimited.com/policy/Related-Party-Transaction-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

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	Standalone	Standalone
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	582164000	2143579000
	Other income	27807000	745102000
	Total income	609971000	2888681000
2	Expenses
(a)	Cost of materials consumed	19236000	80021000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-262000	11138000
(d)	Employee benefit expense	64951000	273095000
(e)	Finance costs	4546000	18298000
(f)	Depreciation, depletion and amortisation expense	26579000	102446000
(f)	Other Expenses
1	Cost of Construction	154909000	600535000
2	Other Expenses	83220000	283257000
	Total other expenses	238129000	883792000
	Total expenses	353179000	1368790000
3	Total profit before exceptional items and tax	256792000	1519891000
4	Exceptional items	0	0
5	Total profit before tax	256792000	1519891000
6	Tax expense
7	Current tax	31500000	167500000
8	Deferred tax	-2991000	-67081000
9	Total tax expenses	28509000	100419000
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	228283000	1419472000
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	228283000	1419472000
17	Other comprehensive income net of taxes	-229021000	-358873000
18	Total Comprehensive Income for the period	-738000	1060599000
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	513564000	513564000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		5624993000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.89	5.53
	Diluted earnings (loss) per share from continuing operations	0.89	5.53
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	0.89	5.53
	Diluted earnings (loss) per share from continuing and discontinued operations	0.89	5.53
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n n1. The above results have been audited by Statutory Auditors, recommended by Audit Committee and approved by the Board of Directors of the Company. n n2. The Board has recommended Dividend on equity shares at Rs 2.40 per share (face value Rs. 2/- each) i.e 120% for the year ended on 31st March, 2025 (Previous year Rs. 2.40 per share i.e 120%.) n n3. The previous quarter's / year's figures have been regrouped / rearranged wherever necessary to make it comparable with the current quarter / year. n n4. The figures for the quarter ended 31st March, 2025 and corresponding quarter ended 31st March, 2024 are the balancing figures between the audited figures in respect of full financial year and year to date figures upto third quarter of the respective financial years which were subject to limited review.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1353340000
	Capital work-in-progress	0
	Investment property	2710663000
	Goodwill	0
	Other intangible assets	0
	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	3641051000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	80193000
	Total non-current financial assets	3721244000
	Deferred tax assets (net)	0
	Other non-current assets	350000000
	Total non-current assets	8135247000
2	Current assets
	Inventories	993870000
	Current financial asset
	Current investments	495588000
	Trade receivables, current	278900000
	Cash and cash equivalents	25304000
	Bank balance other than cash and cash equivalents	16587000
	Loans, current	0
	Other current financial assets	31865000
	Total current financial assets	848244000
	Current tax assets (net)	0
	Other current assets	120965000
	Total current assets	1963079000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10098326000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	513564000
	Other equity	8018349000
	Total equity attributable to owners of parent	8531913000
	Non controlling interest
	Total equity	8531913000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	106653000
	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	69122000
	Total non-current financial liabilities	175775000
	Provisions, non-current	24413000
	Deferred tax liabilities (net)	283393000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	483581000
	Current liabilities
	Current financial liabilities
	Borrowings, current	37820000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	52090000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	223696000
	Total Trade payable	275786000
	Other current financial liabilities	60724000
	Total current financial liabilities	374330000
	Other current liabilities	425308000
	Provisions, current	215155000
	Current tax liabilities (Net)	68039000
	Deferred government grants, Current	0
	Total current liabilities	1082832000
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	1566413000
	Total equity and liabilites	10098326000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Active Pharmaceutical Ingredients Business	77843000	322148000
2	Real Estate Business	504321000	1821431000
	Total Segment Revenue	582164000	2143579000
	Less: Inter segment revenue	0	0
	Revenue from operations	582164000	2143579000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Active Pharmaceutical Ingredients Business	18786000	47285000
2	Real Estate Business	242272000	839015000
	Total Profit before tax	261058000	886300000
	i. Finance cost	4546000	4546000
	ii. Other Unallocable Expenditure net off Unallocable income	-281000	-281000
	Profit before tax	256793000	1519891000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Active Pharmaceutical Ingredients Business	1872170000	1872170000
2	Real Estate Business	4308038000	4308038000
	Total Segment Asset	6180208000	6180208000
	Un-allocable Assets	3918118000	3918118000
	Net Segment Asset	10098326000	10098326000
4	Segment Liabilities
	Segment Liabilities
1	Active Pharmaceutical Ingredients Business	312769000	312769000
2	Real Estate Business	902212000	902212000
	Total Segment Liabilities	1214981000	1214981000
	Un-allocable Liabilities	351432000	351432000
	Net Segment Liabilities	1566413000	1566413000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	-267276000	-345704000
	Total Amount of items that will not be reclassified to profit and loss	-267276000	-345704000
2	Income tax relating to items that will not be reclassified to profit or loss	-38255000	13169000
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	-229021000	-358873000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1519891000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			18298000
	Adjustments for decrease (increase) in inventories			-67828000
	Adjustments for decrease (increase) in trade receivables, current			-104938000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-42964000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			26253000
	Adjustments for other financial assets, current			-5185000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-28305000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			183996000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			102446000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3648000
	Adjustments for provisions, non-current			1071000
	Adjustments for other financial liabilities, current			2655000
	Adjustments for other financial liabilities, non-current			4478000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			629475000
	Adjustments for interest income			19336000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-19754000
	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			10460000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-564480000
	Net cash flows from (used in) operations			955411000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			145067000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			810344000
	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			1151069000
	Other cash payments to acquire equity or debt instruments of other entities			1505598000
	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			44000
	Purchase of property, plant and equipment			65815000
	Proceeds from sales of investment property			0
	Purchase of investment property			441840000
	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			629475000
	Interest received			19336000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4537000
	Net cash flows from (used in) investing activities	-217866000
	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			52983000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			611720000
	Interest paid			18298000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-577035000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			15443000
	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			15443000
	Cash and cash equivalents cash flow statement at beginning of period			9860000
	Cash and cash equivalents cash flow statement at end of period			25303000