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	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	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

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	27540700000	91511800000
	Other income	420300000	1348100000
	Total income	27961000000	92859900000
2	Expenses
(a)	Cost of materials consumed	2036800000	20557400000
(b)	Purchases of stock-in-trade	5467200000	14173200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2045800000	-2414100000
(d)	Employee benefit expense	6120100000	23074700000
(e)	Finance costs	1036800000	4215900000
(f)	Depreciation, depletion and amortisation expense	2427600000	8163400000
(f)	Other Expenses
1	Other Expenses (Net)	6260900000	21672300000
	Total other expenses	6260900000	21672300000
	Total expenses	25395200000	89442800000
3	Total profit before exceptional items and tax	2565800000	3417100000
4	Exceptional items	0	0
5	Total profit before tax	2565800000	3417100000
6	Tax expense
7	Current tax	938100000	3101200000
8	Deferred tax	254900000	133900000
9	Total tax expenses	1193000000	3235100000
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	1372800000	182000000
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	162200000	729300000
16	Total profit (loss) for period	1535000000	911300000
17	Other comprehensive income net of taxes	139500000	798300000
18	Total Comprehensive Income for the period	1674500000	1709600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1535000000	911300000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	139500000	798300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1674500000	1709600000
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		68011200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.16	0.69
	Diluted earnings (loss) per share from continuing operations	1.16	0.68
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	1.16	0.69
	Diluted earnings (loss) per share from continuing and discontinued operations	1.16	0.68
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 consolidated financial results submitted on May 14, 2025, to the Stock Exchange.

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	41759800000
	Capital work-in-progress	4891200000
	Investment property	0
	Goodwill	11482100000
	Other intangible assets	24508500000
	Intangible assets under development	4877800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2267900000
	Non-current financial assets
	Non-current investments	443000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	207000000
	Total non-current financial assets	650000000
	Deferred tax assets (net)	3931300000
	Other non-current assets	4437400000
	Total non-current assets	98806000000
2	Current assets
	Inventories	23127000000
	Current financial asset
	Current investments	195600000
	Trade receivables, current	23495200000
	Cash and cash equivalents	3689800000
	Bank balance other than cash and cash equivalents	1324800000
	Loans, current	0
	Other current financial assets	555900000
	Total current financial assets	29261300000
	Current tax assets (net)	63600000
	Other current assets	5518000000
	Total current assets	57969900000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	156775900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	13243500000
	Other equity	68011200000
	Total equity attributable to owners of parent	81254700000
	Non controlling interest	0
	Total equity	81254700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	32140700000
	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	991600000
	Total non-current financial liabilities	33132300000
	Provisions, non-current	486600000
	Deferred tax liabilities (net)	2483500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1756100000
	Total non-current liabilities	37858500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15062000000
	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	14917900000
	Total Trade payable	15337700000
	Other current financial liabilities	3999700000
	Total current financial liabilities	34399400000
	Other current liabilities	2738700000
	Provisions, current	428500000
	Current tax liabilities (Net)	96100000
	Deferred government grants, Current	0
	Total current liabilities	37662700000
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	75521200000
	Total equity and liabilites	156775900000
	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	Remeasurement of Post Employment Benefit Plans	-17000000	-82400000
	Total Amount of items that will not be reclassified to profit and loss	-17000000	-82400000
2	Income tax relating to items that will not be reclassified to profit or loss	-4200000	-20700000
3	Amount of items that will be reclassified to profit and loss
1	Deferred gains / (losses) on cash flow hedge	196600000	156000000
2	Exchange differences on translation of foreign operations	74400000	743500000
3	Share of other comprehensive income/ (expense) of associates accounted for using the equity method	-200000	-200000
	Total Amount of items that will be reclassified to profit and loss	270800000	899300000
4	Income tax relating to items that will be reclassified to profit or loss	118500000	39300000
5	Total Other comprehensive income	139500000	798300000

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			3417100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4215900000
	Adjustments for decrease (increase) in inventories			-1971200000
	Adjustments for decrease (increase) in trade receivables, current			-2334500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-365100000
	Adjustments for decrease (increase) in other non-current assets			-72300000
	Adjustments for other financial assets, non-current			1200000
	Adjustments for other financial assets, current			-263500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			182400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1083100000
	Adjustments for increase (decrease) in other non-current liabilities			207800000
	Adjustments for depreciation and amortisation expense			8163400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-7200000
	Adjustments for provisions, non-current			80700000
	Adjustments for other financial liabilities, current			747600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			316000000
	Adjustments for dividend income			0
	Adjustments for interest income			103800000
	Adjustments for share-based payments			480000000
	Adjustments for fair value losses (gains)			-71200000
	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			726400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			8849500000
	Net cash flows from (used in) operations			12266600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3343600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8923000000
	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			19994900000
	Other cash payments to acquire equity or debt instruments of other entities			18724200000
	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			52500000
	Purchase of property, plant and equipment			6643800000
	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			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			463100000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			82900000
	Net cash flows from (used in) investing activities	-4774600000
	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			46598700000
	Repayments of borrowings			46111500000
	Payments of lease liabilities			366800000
	Dividends paid			144700000
	Interest paid			4384000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4408300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-259900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-108800000
	Net increase (decrease) in cash and cash equivalents			-368700000
	Cash and cash equivalents cash flow statement at beginning of period			2191900000
	Cash and cash equivalents cash flow statement at end of period			1823200000