Integrated Filing — IndAS

General information about company
Scrip Code	524742
NSE Symbol	CAPLIPOINT
MSEI Symbol	NOTLISTED
ISIN	INE475E01026
Name of company	CAPLIN POINT LABORATORIES 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Geographical
Description of single segment
Start date and time of board meeting	15-May-2025   11:45:00
End date and time of board meeting	15-May-2025   13:10:00
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	Audited	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	5024500000	19374700000
	Other income	257400000	964300000
	Total income	5281900000	20339000000
2	Expenses
(a)	Cost of materials consumed	608400000	2484500000
(b)	Purchases of stock-in-trade	1387700000	5757000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	15900000	-533100000
(d)	Employee benefit expense	465100000	1777200000
(e)	Finance costs	1700000	6100000
(f)	Depreciation, depletion and amortisation expense	170400000	659600000
(f)	Other Expenses
1	Other Expenses	866800000	3419800000
	Total other expenses	866800000	3419800000
	Total expenses	3516000000	13571100000
3	Total profit before exceptional items and tax	1765900000	6767900000
4	Exceptional items	0	0
5	Total profit before tax	1765900000	6767900000
6	Tax expense
7	Current tax	292700000	1253300000
8	Deferred tax	21200000	103600000
9	Total tax expenses	313900000	1356900000
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	1452000000	5411000000
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	800000	-100000
16	Total profit (loss) for period	1452800000	5410900000
17	Other comprehensive income net of taxes	-17500000	270700000
18	Total Comprehensive Income for the period	1435300000	5681600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1408200000	5633800000
	Total profit or loss, attributable to non-controlling interests	27100000	27100000
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	152000000	152000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.75	70.57
	Diluted earnings (loss) per share from continuing operations	18.69	70.25
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	18.75	70.57
	Diluted earnings (loss) per share from continuing and discontinued operations	18.69	70.25
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1. The above Audited Consolidated Financial Results for the Quarter and Year ended March 31 2025 have been recommended by the Audit Committee and have been approved by the Board of Directors of the Company at their respective meetings held on May 15 2025. n n2. The Audited Consolidated Financial Results of the Company has been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 the Act read with relevant rules issued thereunder Ind AS and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015. n n3. The Group has identified two geographical segments as its reportable segments in accordance with Ind AS 108 Operating Segments. Segment 1 Rest of the World Segment 2 United States of America USA Accordingly segment reporting has been presented along with the results on the above basis. n n4. During the quarter and year ended March 31 2025 the Company has allotted NIL equity shares and 69950 equity shares of Rs. 2 each under the Employees Stock Option Schemes respectively and the total number of equity shares of the Company stands at 76011696 as at March 31 2025 and 75941746 as at March 31 2024. The Company had allotted NIL shares and 39000 shares during the quarter ended and year ended March 31 2024 respectively n n5. As regards the pending Insurance claim legal proceedings have been initiated with appropriate legal forum to pursue a full settlement of its rightful claim arising from flood related damages along with other related claims by Caplin Steriles Limited CSL Subsidiary Company. CSL remains confident of a favourable outcome in the ongoing litigation and accordingly continues to recognize the insurance claim as recoverable. n n6. The Consolidated Results for the year ended March 31 2025 presented above have been audited by the Statutory Auditors of the Company. n n7. The Board of Directors at their meeting held on May 15 2025 approved an interim dividend of Rs.3.00 150% per equity share of Rs. 2 each for the Financial Year 2024 25. n n8. The figures for the quarter ended March 31 2025 and March 31 2024 are balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the relevant financial year which have been subjected to limited review by the Statutory Auditors. n n9.Previous periods figures have been regrouped reclassified to be in conformity with current periods classification disclosure wherever necessary.

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	5303200000
	Capital work-in-progress	1392200000
	Investment property	0
	Goodwill	0
	Other intangible assets	112700000
	Intangible assets under development	42800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2791300000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	2791300000
	Deferred tax assets (net)
	Other non-current assets	1104100000
	Total non-current assets	10746300000
2	Current assets
	Inventories	3361000000
	Current financial asset
	Current investments	3113300000
	Trade receivables, current	6324900000
	Cash and cash equivalents	1994500000
	Bank balance other than cash and cash equivalents	3919600000
	Loans, current	0
	Other current financial assets	573700000
	Total current financial assets	15926000000
	Current tax assets (net)
	Other current assets	2052500000
	Total current assets	21339500000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	32085800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	152000000
	Other equity	28352900000
	Total equity attributable to owners of parent	28504900000
	Non controlling interest	359000000
	Total equity	28863900000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	29100000
	Total non-current financial liabilities	29100000
	Provisions, non-current	13200000
	Deferred tax liabilities (net)	7600000
	Deferred government grants, Non-current
	Other non-current liabilities	108200000
	Total non-current liabilities	158100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2153000000
	Total Trade payable	2175800000
	Other current financial liabilities	452500000
	Total current financial liabilities	2633800000
	Other current liabilities	190000000
	Provisions, current	240000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3063800000
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	3221900000
	Total equity and liabilites	32085800000
	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		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Rest of the World	4061200000	15829600000
2	USA	963300000	3545100000
3	Unallocated	257400000	964300000
	Total Segment Revenue	5281900000	20339000000
	Less: Inter segment revenue	0	0
	Revenue from operations	5281900000	20339000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Rest of the World	1354700000	5403400000
2	USA	154600000	400100000
3	Unallocated	0	0
	Total Profit before tax	1509300000	5803500000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income	-257400000	-257400000
	Profit before tax	1766700000	6767800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Rest of the World	14489800000	14489800000
2	USA	5800900000	5800900000
3	Unallocated	0	0
	Total Segment Asset	20290700000	20290700000
	Un-allocable Assets	11795100000	11795100000
	Net Segment Asset	32085800000	32085800000
4	Segment Liabilities
	Segment Liabilities
1	Rest of the World	2689100000	2689100000
2	USA	532800000	532800000
3	Unallocated	0	0
	Total Segment Liabilities	3221900000	3221900000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3221900000	3221900000
	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	Audited	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	Remeasurements of Defined Benefit Plan	-2800000	1400000
2	Income tax relating to these items	700000	-400000
	Total Amount of items that will not be reclassified to profit and loss	-2100000	1000000
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	Exchange difference in translating the financial statements of foreign operations	-15400000	269700000
	Total Amount of items that will be reclassified to profit and loss	-15400000	269700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-17500000	270700000

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			Audited
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			6767900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6100000
	Adjustments for decrease (increase) in inventories			269400000
	Adjustments for decrease (increase) in trade receivables, current			-877500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-543300000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-23400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-288100000
	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			659600000
	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			-34600000
	Adjustments for dividend income			0
	Adjustments for interest income			636400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-50100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			37600000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			342500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1138200000
	Net cash flows from (used in) operations			5629700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1306000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4323700000
	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			2137500000
	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			1915200000
	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			0
	Interest received			517200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			188200000
	Net cash flows from (used in) investing activities	-3347300000
	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			100000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2700000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			379900000
	Interest paid			6100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-383200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			593200000
	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			593200000
	Cash and cash equivalents cash flow statement at beginning of period			1387000000
	Cash and cash equivalents cash flow statement at end of period			1980200000