Integrated Filing — IndAS

General information about company
Scrip Code	506943
NSE Symbol	JBCHEPHARM
MSEI Symbol	NOTLISTED
ISIN	INE572A01036
Name of company	JB Chemicals & Pharmaceuticals 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	22-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   18:31:00
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	9494800000	39179900000
	Other income	144800000	383200000
	Total income	9639600000	39563100000
2	Expenses
(a)	Cost of materials consumed	1889700000	8200300000
(b)	Purchases of stock-in-trade	1359600000	4969500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-32900000	-4300000
(d)	Employee benefit expense	1768200000	6876100000
(e)	Finance costs	14500000	117300000
(f)	Depreciation, depletion and amortisation expense	464400000	1710400000
(f)	Other Expenses
1	Other Expenses	2245800000	8819900000
	Total other expenses	2245800000	8819900000
	Total expenses	7709300000	30689200000
3	Total profit before exceptional items and tax	1930300000	8873900000
4	Exceptional items	0	0
5	Total profit before tax	1930300000	8873900000
6	Tax expense
7	Current tax	459900000	2004100000
8	Deferred tax	13500000	274000000
9	Total tax expenses	473400000	2278100000
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	1456900000	6595800000
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	1456900000	6595800000
17	Other comprehensive income net of taxes	135900000	85400000
18	Total Comprehensive Income for the period	1592800000	6681200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	135900000	85400000
	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	1592800000	6681200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	155700000	155700000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		34177500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.36	42.45
	Diluted earnings (loss) per share from continuing operations	9.17	41.56
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	9.36	42.45
	Diluted earnings (loss) per share from continuing and discontinued operations	9.17	41.56
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	6099400000
	Capital work-in-progress	467000000
	Investment property
	Goodwill	574600000
	Other intangible assets	13007900000
	Intangible assets under development	163500000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	279800000
	Trade receivables, non-current
	Loans, non-current	3500000
	Other non-current financial assets	2558100000
	Total non-current financial assets	2841400000
	Deferred tax assets (net)	84200000
	Other non-current assets	155200000
	Total non-current assets	23393200000
2	Current assets
	Inventories	5289500000
	Current financial asset
	Current investments	3171100000
	Trade receivables, current	8153800000
	Cash and cash equivalents	1150900000
	Bank balance other than cash and cash equivalents	143600000
	Loans, current	5500000
	Other current financial assets	144700000
	Total current financial assets	12769600000
	Current tax assets (net)	117200000
	Other current assets	1168300000
	Total current assets	19344600000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	42737800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	155700000
	Other equity	34177500000
	Total equity attributable to owners of parent	34333200000
	Non controlling interest
	Total equity	34333200000
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	63600000
	Total non-current financial liabilities	63600000
	Provisions, non-current	225300000
	Deferred tax liabilities (net)	1773400000
	Deferred government grants, Non-current
	Other non-current liabilities	19000000
	Total non-current liabilities	2081300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	138000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	370000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3737200000
	Total Trade payable	4107200000
	Other current financial liabilities	1150400000
	Total current financial liabilities	5395600000
	Other current liabilities	222800000
	Provisions, current	622600000
	Current tax liabilities (Net)	82300000
	Deferred government grants, Current
	Total current liabilities	6323300000
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	8404600000
	Total equity and liabilites	42737800000
	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	Re-measurement of defined benefit plan	-1300000	-59200000
	Total Amount of items that will not be reclassified to profit and loss	-1300000	-59200000
2	Income tax relating to items that will not be reclassified to profit or loss	-300000	-14900000
3	Amount of items that will be reclassified to profit and loss
1	Cash flow hedge reserve	45894000	22832000
2	Foreign currency translation reserve	102706000	112768000
	Total Amount of items that will be reclassified to profit and loss	148600000	135600000
4	Income tax relating to items that will be reclassified to profit or loss	11700000	5900000
5	Total Other comprehensive income	135900000	85400000

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			8873900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			117300000
	Adjustments for decrease (increase) in inventories			-264400000
	Adjustments for decrease (increase) in trade receivables, current			-498000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-268300000
	Adjustments for decrease (increase) in other non-current assets			-2100000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			834200000
	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			1710400000
	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			56000000
	Adjustments for dividend income			100000
	Adjustments for interest income			53300000
	Adjustments for share-based payments			549000000
	Adjustments for fair value losses (gains)			-53800000
	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			30400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2157300000
	Net cash flows from (used in) operations			11031200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2006700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9024500000
	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			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			11100000
	Purchase of property, plant and equipment			975900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			227100000
	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			100000
	Interest received			45400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1812500000
	Net cash flows from (used in) investing activities	-2958900000
	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			240000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			3439200000
	Payments of lease liabilities			131000000
	Dividends paid			2370400000
	Interest paid			96200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-5796800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			268800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-100000
	Net increase (decrease) in cash and cash equivalents			268700000
	Cash and cash equivalents cash flow statement at beginning of period			882200000
	Cash and cash equivalents cash flow statement at end of period			1150900000