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	Consolidated
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   22:30:00
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	Unaudited	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	5795070000	16945700000
	Other income	95990000	367790000
	Total income	5891060000	17313490000
2	Expenses
(a)	Cost of materials consumed	1568710000	4607950000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	108520000	49690000
(d)	Employee benefit expense	1510940000	5491180000
(e)	Finance costs	108870000	761640000
(f)	Depreciation, depletion and amortisation expense	374880000	1385730000
(f)	Other Expenses
1	Other Expenses	1031170000	2740270000
	Total other expenses	1031170000	2740270000
	Total expenses	4703090000	15036460000
3	Total profit before exceptional items and tax	1187970000	2277030000
4	Exceptional items	0	0
5	Total profit before tax	1187970000	2277030000
6	Tax expense
7	Current tax	175470000	338440000
8	Deferred tax	129810000	237270000
9	Total tax expenses	305280000	575710000
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	882690000	1701320000
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	882690000	1701320000
17	Other comprehensive income net of taxes	73420000	11890000
18	Total Comprehensive Income for the period	956110000	1713210000
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		21075130000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.24	8.83
	Diluted earnings (loss) per share from continuing operations	4.14	8.61
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	4.24	8.83
	Diluted earnings (loss) per share from continuing and discontinued operations	4.14	8.61
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	14773560000
	Capital work-in-progress	1244560000
	Investment property
	Goodwill	0
	Other intangible assets	108560000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	19430000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	50780000
	Total non-current financial assets	70210000
	Deferred tax assets (net)	141970000
	Other non-current assets	215780000
	Total non-current assets	16554640000
2	Current assets
	Inventories	1188650000
	Current financial asset
	Current investments	0
	Trade receivables, current	3547830000
	Cash and cash equivalents	911190000
	Bank balance other than cash and cash equivalents	3727630000
	Loans, current	0
	Other current financial assets	796240000
	Total current financial assets	8982890000
	Current tax assets (net)	0
	Other current assets	4873570000
	Total current assets	15045110000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	31599750000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	208410000
	Other equity	21075130000
	Total equity attributable to owners of parent	21283540000
	Non controlling interest
	Total equity	21283540000
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	1646870000
	Total non-current financial liabilities	1646870000
	Provisions, non-current	234080000
	Deferred tax liabilities (net)	1110360000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2991310000
	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	2750920000
	Total Trade payable	3225080000
	Other current financial liabilities	1345020000
	Total current financial liabilities	5856460000
	Other current liabilities	1281190000
	Provisions, current	107550000
	Current tax liabilities (Net)	79700000
	Deferred government grants, Current
	Total current liabilities	7324900000
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	10316210000
	Total equity and liabilites	31599750000
	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		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	Unaudited	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	(a) Re-measurement of defined benefit plans	12750000	4520000
	Total Amount of items that will not be reclassified to profit and loss	12750000	4520000
2	Income tax relating to items that will not be reclassified to profit or loss	3290000	1170000
3	Amount of items that will be reclassified to profit and loss
1	(a) Effective portion of gain/(loss) on designated portion of hedging instruments in a cash flow hedge	84700000	7700000
2	(b) Exchange differences on translating foreign operations	580000	2780000
	Total Amount of items that will be reclassified to profit and loss	85280000	10480000
4	Income tax relating to items that will be reclassified to profit or loss	21320000	1940000
5	Total Other comprehensive income	73420000	11890000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2277030000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			761640000
	Adjustments for decrease (increase) in inventories			-314220000
	Adjustments for decrease (increase) in trade receivables, current			-999650000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1579410000
	Adjustments for decrease (increase) in other non-current assets			21810000
	Adjustments for other financial assets, non-current			24050000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1058780000
	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			1385730000
	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			62680000
	Adjustments for other financial liabilities, non-current			415040000
	Adjustments for unrealised foreign exchange losses gains			49750000
	Adjustments for dividend income			0
	Adjustments for interest income			175650000
	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)			1079730000
	Net cash flows from (used in) operations			3356760000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			216310000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3140450000
	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			750000
	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			3692800000
	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			159110000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1836980000
	Net cash flows from (used in) investing activities	-5366650000
	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			10003220000
	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			759630000
	Dividends paid			0
	Interest paid			525120000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3014250000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			788050000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			2780000
	Net increase (decrease) in cash and cash equivalents			790830000
	Cash and cash equivalents cash flow statement at beginning of period			119690000
	Cash and cash equivalents cash flow statement at end of period			910520000