Integrated Filing — IndAS

General information about company
Scrip Code	544306
NSE Symbol	SAILIFE
MSEI Symbol	NA
ISIN	INE570L01029
Name of company	SAI 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	Standalone
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	Contract Research, Development and Manufacturing Services (CDMO Services)
Start date and time of board meeting	13-May-2025   18:30:00
End date and time of board meeting	13-May-2025   22:00:00
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.	No
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	2024-07-10
Indicate Company website link for updated RPT policy of the Company	chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://sailife.com/files/investors/Policy-on-Related-Party-Transactions.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA

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	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	5670060000	16420480000
	Other income	98190000	373350000
	Total income	5768250000	16793830000
2	Expenses
(a)	Cost of materials consumed	1540630000	4455190000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	103340000	41300000
(d)	Employee benefit expense	1345460000	4855570000
(e)	Finance costs	91580000	700320000
(f)	Depreciation, depletion and amortisation expense	340950000	1260330000
(f)	Other Expenses
1	Other expenses	1141640000	3163960000
	Total other expenses	1141640000	3163960000
	Total expenses	4563600000	14476670000
3	Total profit before exceptional items and tax	1204650000	2317160000
4	Exceptional items	0	0
5	Total profit before tax	1204650000	2317160000
6	Tax expense
7	Current tax	175290000	338160000
8	Deferred tax	130010000	244380000
9	Total tax expenses	305300000	582540000
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	899350000	1734620000
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	899350000	1734620000
17	Other comprehensive income net of taxes	73080000	9150000
18	Total Comprehensive Income for the period	972430000	1743770000
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	208410000	208410000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		21466230000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.32	9
	Diluted earnings (loss) per share from continuing operations	4.22	8.78
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	4.32	9
	Diluted earnings (loss) per share from continuing and discontinued operations	4.22	8.78
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	13670400000
	Capital work-in-progress	1244560000
	Investment property
	Goodwill	0
	Other intangible assets	104730000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1141800000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	49210000
	Total non-current financial assets	1191010000
	Deferred tax assets (net)
	Other non-current assets	210490000
	Total non-current assets	16421190000
2	Current assets
	Inventories	1183330000
	Current financial asset
	Current investments	0
	Trade receivables, current	3528740000
	Cash and cash equivalents	851920000
	Bank balance other than cash and cash equivalents	3727630000
	Loans, current	0
	Other current financial assets	796250000
	Total current financial assets	8904540000
	Current tax assets (net)
	Other current assets	4857570000
	Total current assets	14945440000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	31366630000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	208410000
	Other equity	21466230000
	Total equity attributable to owners of parent	21674640000
	Non controlling interest
	Total equity	21674640000
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	234080000
	Deferred tax liabilities (net)	1110360000
	Deferred government grants, Non-current
	Other non-current liabilities	1075600000
	Total non-current liabilities	2420040000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1286360000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	474160000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2852360000
	Total Trade payable	3326520000
	Other current financial liabilities	1264280000
	Total current financial liabilities	5877160000
	Other current liabilities	1213110000
	Provisions, current	101980000
	Current tax liabilities (Net)	79700000
	Deferred government grants, Current
	Total current liabilities	7271950000
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	9691990000
	Total equity and liabilites	31366630000
	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		Standalone	Standalone
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	(i) Re-measurement of defined benefit plans	12960000	4530000
	Total Amount of items that will not be reclassified to profit and loss	12960000	4530000
2	Income tax relating to items that will not be reclassified to profit or loss	3260000	1140000
3	Amount of items that will be reclassified to profit and loss
1	(i) Effective portion of gain/(loss) on designated portion of hedging instruments in a cash flow hedge	84690000	7700000
	Total Amount of items that will be reclassified to profit and loss	84690000	7700000
4	Income tax relating to items that will be reclassified to profit or loss	21310000	1940000
5	Total Other comprehensive income	73080000	9150000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2317160000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			700320000
	Adjustments for decrease (increase) in inventories			-322610000
	Adjustments for decrease (increase) in trade receivables, current			-954450000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1447300000
	Adjustments for decrease (increase) in other non-current assets			22910000
	Adjustments for other financial assets, non-current			21630000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1188490000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			426540000
	Adjustments for increase (decrease) in other non-current liabilities			61950000
	Adjustments for depreciation and amortisation expense			1260330000
	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			49750000
	Adjustments for dividend income			0
	Adjustments for interest income			175630000
	Adjustments for share-based payments			24780000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			344400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1201110000
	Net cash flows from (used in) operations			3518270000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			214760000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3303510000
	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			339140000
	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			3634860000
	Proceeds from sales of investment property			4770000
	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			159080000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1836980000
	Net cash flows from (used in) investing activities	-5647130000
	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			10003210000
	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			534080000
	Repayments of borrowings			6238300000
	Payments of lease liabilities			630750000
	Dividends paid			0
	Interest paid			525110000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3143130000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			799510000
	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			799510000
	Cash and cash equivalents cash flow statement at beginning of period			51730000
	Cash and cash equivalents cash flow statement at end of period			851240000

Signatory Details
Name of signatory	Runa Karan
Designation of person	Company Secretary and Compliance Officer
Place	Hyderabad
Date	14-May-2025