Integrated Filing — IndAS

General information about company
Scrip Code	543635
NSE Symbol	PPLPHARMA
MSEI Symbol	NOTLISTED
ISIN	INE0DK501011
Name of company	Piramal Pharma 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-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	Pharmaceuticals
Start date and time of board meeting	14-May-2025   17:30:00
End date and time of board meeting	14-May-2025   19:30:00
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
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	2022-08-30
Indicate Company website link for updated RPT policy of the Company	https://www.piramalpharma.com/corporate-governance
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
There are no defaults on loans and debt securities of the Company

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	16898000000	52857100000
	Other income	395100000	2073500000
	Total income	17293100000	54930600000
2	Expenses
(a)	Cost of materials consumed	3367200000	15969300000
(b)	Purchases of stock-in-trade	1499300000	7336000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2363200000	-845700000
(d)	Employee benefit expense	1989600000	7361900000
(e)	Finance costs	305600000	1145600000
(f)	Depreciation, depletion and amortisation expense	611700000	2220900000
(f)	Other Expenses
1	Other expenses (Net)	3512900000	12631200000
	Total other expenses	3512900000	12631200000
	Total expenses	13649500000	45819200000
3	Total profit before exceptional items and tax	3643600000	9111400000
4	Exceptional items	0	0
5	Total profit before tax	3643600000	9111400000
6	Tax expense
7	Current tax	695500000	1994400000
8	Deferred tax	175400000	203000000
9	Total tax expenses	870900000	2197400000
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	2772700000	6914000000
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	2772700000	6914000000
17	Other comprehensive income net of taxes	134300000	55000000
18	Total Comprehensive Income for the period	2907000000	6969000000
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	13243500000	13243500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		61281900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.09	5.22
	Diluted earnings (loss) per share from continuing operations	2.09	5.2
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	2.09	5.22
	Diluted earnings (loss) per share from continuing and discontinued operations	2.09	5.2
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Refer to the audited standalone financial statement submitted on 14th May, 2025 to the Stock Exchange. n

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	20107500000
	Capital work-in-progress	776800000
	Investment property	0
	Goodwill	1605500000
	Other intangible assets	6049100000
	Intangible assets under development	2496200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	31053100000
	Trade receivables, non-current	0
	Loans, non-current	4565700000
	Other non-current financial assets	195400000
	Total non-current financial assets	35814200000
	Deferred tax assets (net)	0
	Other non-current assets	1710200000
	Total non-current assets	68559500000
2	Current assets
	Inventories	12053500000
	Current financial asset
	Current investments	0
	Trade receivables, current	16666900000
	Cash and cash equivalents	1638700000
	Bank balance other than cash and cash equivalents	139700000
	Loans, current	125200000
	Other current financial assets	816300000
	Total current financial assets	19386800000
	Current tax assets (net)	0
	Other current assets	3918500000
	Total current assets	35358800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	103918300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	13243500000
	Other equity	61281900000
	Total equity attributable to owners of parent	74525400000
	Non controlling interest
	Total equity	74525400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3568400000
	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	142700000
	Total non-current financial liabilities	3711100000
	Provisions, non-current	485600000
	Deferred tax liabilities (net)	2131300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	6328000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8650900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	419800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11427800000
	Total Trade payable	11847600000
	Other current financial liabilities	1352500000
	Total current financial liabilities	21851000000
	Other current liabilities	785400000
	Provisions, current	428500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	23064900000
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	29392900000
	Total equity and liabilites	103918300000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Refer to the audited standalone financial statement submitted on 14th May, 2025 to the Stock Exchange.

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	Remeasurement of post employment benefit plans	-17000000	-82400000
2	Income tax impact on above	4200000	20700000
	Total Amount of items that will not be reclassified to profit and loss	-12800000	-61700000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Deferred gains/(loss) on cash flow hedge	196600000	156000000
2	Income tax impact on above	-49500000	-39300000
	Total Amount of items that will be reclassified to profit and loss	147100000	116700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	134300000	55000000

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			9111400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1145600000
	Adjustments for decrease (increase) in inventories			-971600000
	Adjustments for decrease (increase) in trade receivables, current			-3509800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			144500000
	Adjustments for decrease (increase) in other non-current assets			7400000
	Adjustments for other financial assets, non-current			700000
	Adjustments for other financial assets, current			123700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			898100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-937500000
	Adjustments for increase (decrease) in other non-current liabilities			80900000
	Adjustments for depreciation and amortisation expense			2220900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-7200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			244900000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			122900000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			184100000
	Adjustments for fair value losses (gains)			1700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1197500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			681900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-766300000
	Net cash flows from (used in) operations			8345100000
	Dividends received			-514500000
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2342900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5487700000
	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			12700000
	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			9000000
	Purchase of property, plant and equipment			2827800000
	Proceeds from sales of investment property			0
	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			4806300000
	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			463100000
	Interest received			1054700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			620200000
	Net cash flows from (used in) investing activities	-5499800000
	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			28000000
	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			3200000000
	Repayments of borrowings			2333300000
	Payments of lease liabilities			101300000
	Dividends paid			144700000
	Interest paid			1266100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-617400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-629500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-19800000
	Net increase (decrease) in cash and cash equivalents			-649300000
	Cash and cash equivalents cash flow statement at beginning of period			2288000000
	Cash and cash equivalents cash flow statement at end of period			1638700000