Integrated Filing — IndAS

General information about company
Scrip Code	524075
NSE Symbol	ALBERTDAVD
MSEI Symbol	NOTLISTED
ISIN	INE155C01010
Name of company	ALBERT DAVID 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-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	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	Pharmacueticals
Start date and time of board meeting	13-May-2025   11:45:00
End date and time of board meeting	13-May-2025   16:40:00
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?	No
(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	2024-03-14
Indicate Company website link for updated RPT policy of the Company	https://www.albertdavidindia.com/policies.php
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
nil

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	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	748933000	3457680000
	Other income	-51144000	295807000
	Total income	697789000	3753487000
2	Expenses
(a)	Cost of materials consumed	208951000	701505000
(b)	Purchases of stock-in-trade	185506000	604624000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-101204000	-143298000
(d)	Employee benefit expense	226818000	1090246000
(e)	Finance costs	1315000	4104000
(f)	Depreciation, depletion and amortisation expense	18175000	69689000
(f)	Other Expenses
1	Other Expenses	276315000	1174340000
	Total other expenses	276315000	1174340000
	Total expenses	815876000	3501210000
3	Total profit before exceptional items and tax	-118087000	252277000
4	Exceptional items	0	0
5	Total profit before tax	-118087000	252277000
6	Tax expense
7	Current tax	17884000	59242000
8	Deferred tax	-32692000	21027000
9	Total tax expenses	-14808000	80269000
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	-103279000	172008000
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	-103279000	172008000
17	Other comprehensive income net of taxes	-11777000	-11350000
18	Total Comprehensive Income for the period	-115056000	160658000
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	57072000	57072000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3867762000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-18.1	30.14
	Diluted earnings (loss) per share from continuing operations	-18.1	30.14
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	-18.1	30.14
	Diluted earnings (loss) per share from continuing and discontinued operations	-18.1	30.14
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	977123000
	Capital work-in-progress	17311000
	Investment property	0
	Goodwill	0
	Other intangible assets	10720000
	Intangible assets under development	1850000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	179531000
	Non-current financial assets
	Non-current investments	6196000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	380946000
	Total non-current financial assets	387142000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1573677000
2	Current assets
	Inventories	639020000
	Current financial asset
	Current investments	2422117000
	Trade receivables, current	273732000
	Cash and cash equivalents	4173000
	Bank balance other than cash and cash equivalents	12773000
	Loans, current	40500000
	Other current financial assets	46433000
	Total current financial assets	2799728000
	Current tax assets (net)	17256000
	Other current assets	84475000
	Total current assets	3540479000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5114156000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	57072000
	Other equity	3867762000
	Total equity attributable to owners of parent	3924834000
	Non controlling interest
	Total equity	3924834000
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	25598000
	Total non-current financial liabilities	25598000
	Provisions, non-current	58729000
	Deferred tax liabilities (net)	63195000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	147522000
	Current liabilities
	Current financial liabilities
	Borrowings, current	100492000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	34253000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	341321000
	Total Trade payable	375574000
	Other current financial liabilities	329375000
	Total current financial liabilities	805441000
	Other current liabilities	30293000
	Provisions, current	206066000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1041800000
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	1189322000
	Total equity and liabilites	5114156000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1 The above is an extract of the detailed format of Quarterly/Annual Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015. The full format of the Quarterly Annual Financial Results and notes thereto along with the Statutory Auditors Report thereon are available on the Stock Exchanges website www.bseindia.com www.nseindia.com and the Companys website www.albertdavidindia.com. n 2 The above Audited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 13th May 2025. n 3 The Annual Financial Results have been audited by the Statutory Auditors as required under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 n 4 The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between audited figures in respect of the full financial year and the published figures upto the end of third quarter. n 5 The Board of Directors recommended dividend of Rs 5 per equity share of Rs 10 each for the financial year ended 31st March, 2025. n 6 The Company is engaged in the manufacturing of pharmaceutical products and has only one reportable segment in accordance with Ind AS-108 Operating Segments. n 7 Figures for the previous periods have been regrouped to conform to the figures of the current periods as and when required in limited context of format of financial results and disclosures thereon specified by SEBI.

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		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	Audited	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	items that will not be reclassified to profit & loss	-16153000	-3860000
	Total Amount of items that will not be reclassified to profit and loss	-16153000	-3860000
2	Income tax relating to items that will not be reclassified to profit or loss	-4376000	7490000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-11777000	-11350000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			252277000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4104000
	Adjustments for decrease (increase) in inventories			-202899000
	Adjustments for decrease (increase) in trade receivables, current			19358000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-35526000
	Adjustments for decrease (increase) in other non-current assets			17937000
	Adjustments for other financial assets, non-current			-3092000
	Adjustments for other financial assets, current			91000
	Adjustments for other bank balances			-151000
	Adjustments for increase (decrease) in trade payables, current			36285000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-26612000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			69689000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-295000
	Adjustments for provisions, non-current			-48322000
	Adjustments for other financial liabilities, current			-48961000
	Adjustments for other financial liabilities, non-current			-1500000
	Adjustments for unrealised foreign exchange losses gains			116000
	Adjustments for dividend income			2383000
	Adjustments for interest income			37548000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-197953000
	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)			8796000
	Other adjustments for non-cash items			-2662000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-451528000
	Net cash flows from (used in) operations			-199251000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			85107000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-284358000
	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			15904000
	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			2839000
	Purchase of property, plant and equipment			148559000
	Proceeds from sales of investment property			310034000
	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			16625000
	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			2383000
	Interest received			33787000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	233013000
	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			79493000
	Repayments of borrowings			0
	Payments of lease liabilities			10436000
	Dividends paid			2473000
	Interest paid			65481000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1103000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-50242000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			26000
	Net increase (decrease) in cash and cash equivalents			-50216000
	Cash and cash equivalents cash flow statement at beginning of period			54389000
	Cash and cash equivalents cash flow statement at end of period			4173000