Integrated Filing — IndAS

General information about company
Scrip Code	524558
NSE Symbol	NEULANDLAB
MSEI Symbol	NOTLISTED
ISIN	INE794A01010
Name of company	Neuland 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	24-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	Audited
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	Manufacturing of Active Pharmaceuticals
Start date and time of board meeting	15-May-2025   14:00:00
End date and time of board meeting	15-May-2025   15:46:00
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	3283600000	14768373000
	Other income	74643000	205093000
	Total income	3358243000	14973466000
2	Expenses
(a)	Cost of materials consumed	1412415000	5748068000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-143414000	128312000
(d)	Employee benefit expense	664575000	2720048000
(e)	Finance costs	23467000	82971000
(f)	Depreciation, depletion and amortisation expense	168919000	655466000
(f)	Other Expenses
1	Manufacturing Expenses	450903000	1628700000
2	Other Expenses	388382000	1310647000
	Total other expenses	839285000	2939347000
	Total expenses	2965247000	12274212000
3	Total profit before exceptional items and tax	392996000	2699254000
4	Exceptional items	0	764036000
5	Total profit before tax	392996000	3463290000
6	Tax expense
7	Current tax	60233000	737668000
8	Deferred tax	54704000	124541000
9	Total tax expenses	114937000	862209000
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	278059000	2601081000
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	278059000	2601081000
17	Other comprehensive income net of taxes	2036000	-448000
18	Total Comprehensive Income for the period	280095000	2600633000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	129005000	129005000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		15110669000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	21.67	202.74
	Diluted earnings (loss) per share from continuing operations	21.67	202.74
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	21.67	202.74
	Diluted earnings (loss) per share from continuing and discontinued operations	21.67	202.74
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1ThefinancialresultsforthequarterandyearendedMarch312025havebeenreviewedbytheAuditCommitteeandapprovedbytheBoardofDirectorsattheirmeetingheldonMay152025 n2ThefinancialresultshavebeenpreparedinaccordancewiththeIndianAccountingStandardsprescribedunderSection133oftheCompaniesAct2013andotheraccountingprinciplesgenerallyacceptedinIndiaandintermsofRegulation33oftheSEBIListingRegulations n3Theconsolidatedfinancialresultsincluderesultsofthefollowingwhollyownedsubsidiaries naNeulandLaboratoriesIncUSA nbNeulandLaboratoriesKKJapan n4TheoperationsoftheCompanyarepredominantlyrelatedtothemanufactureandsaleofactivepharmaceuticalingredientsandalliedservicesAssuchthereisonlyoneprimaryreportablesegmentasperIndAS108OperatingSegments n5DuringtheyeartheCompanyhasfullytransferredaninvestmentpropertylocatedinNanakramgudaHyderabadTelanganathroughperpetualleaseresultingintotalprofitofRs7640lakhsForthequarterendedJune302024Rs2062lakhsandforthequarterendedDecember312024Rs5578lakhsbeingtheprofitisexceptionalinnatureithasbeendisclosedasaseparatelineitem n6TheEPSforquartershasnotbeenannualised n7TheBoardofDirectorshasrecommendedadividendofRs12onlyperequityshareofRs10eachsubjecttoapprovalofshareholdersfortheyearendedMarch312025 n8ThefiguresforthequarterendedMarch312025andMarch312024arethebalancingfiguresbetweentheauditedfiguresinrespectofthefullfinancialyearandthepublishedunauditedfiguresuptoninemonthsoftherelevantfinancialyear 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6737135000
	Capital work-in-progress	445529000
	Investment property	0
	Goodwill	2794610000
	Other intangible assets	17432000
	Intangible assets under development	31108000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	15289000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	93516000
	Total non-current financial assets	108805000
	Deferred tax assets (net)	113233000
	Other non-current assets	155996000
	Total non-current assets	10403848000
2	Current assets
	Inventories	3857569000
	Current financial asset
	Current investments	1076827000
	Trade receivables, current	3157205000
	Cash and cash equivalents	1319304000
	Bank balance other than cash and cash equivalents	1268886000
	Loans, current	0
	Other current financial assets	22156000
	Total current financial assets	6844378000
	Current tax assets (net)	0
	Other current assets	693021000
	Total current assets	11394968000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21798816000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129005000
	Other equity	15119058000
	Total equity attributable to owners of parent	15248063000
	Non controlling interest	0
	Total equity	15248063000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	907274000
	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	186176000
	Total non-current financial liabilities	1093450000
	Provisions, non-current	72223000
	Deferred tax liabilities (net)	728221000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1893894000
	Current liabilities
	Current financial liabilities
	Borrowings, current	452827000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	84304000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2437732000
	Total Trade payable	2522036000
	Other current financial liabilities	870569000
	Total current financial liabilities	3845432000
	Other current liabilities	789570000
	Provisions, current	20972000
	Current tax liabilities (Net)	885000
	Deferred government grants, Current	0
	Total current liabilities	4656859000
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	6550753000
	Total equity and liabilites	21798816000
	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)
	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	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	Re-measurement gain/(loss) on defined benefit plans	-322000	-5630000
2	Equity instruments through other comprehensive income	2663000	2799000
	Total Amount of items that will not be reclassified to profit and loss	2341000	-2831000
2	Income tax relating to items that will not be reclassified to profit or loss	590000	-712000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	285000	1671000
	Total Amount of items that will be reclassified to profit and loss	285000	1671000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	2036000	-448000

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			3463290000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			82971000
	Adjustments for decrease (increase) in inventories			-353350000
	Adjustments for decrease (increase) in trade receivables, current			549067000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			83804000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			25300000
	Adjustments for other financial assets, current			-19048000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			587567000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-62086000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			655466000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-4892000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-228513000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1895000
	Adjustments for dividend income			0
	Adjustments for interest income			105840000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-76827000
	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			-673924000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			457800000
	Net cash flows from (used in) operations			3921090000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			747262000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3173828000
	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			11642000
	Purchase of property, plant and equipment			2064640000
	Proceeds from sales of investment property			954313000
	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			92905000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1975780000
	Net cash flows from (used in) investing activities	-2981560000
	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			947782000
	Repayments of borrowings			394353000
	Payments of lease liabilities			54173000
	Dividends paid			179618000
	Interest paid			70028000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			249610000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			441878000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1671000
	Net increase (decrease) in cash and cash equivalents			443549000
	Cash and cash equivalents cash flow statement at beginning of period			875754000
	Cash and cash equivalents cash flow statement at end of period			1319303000