Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	SAKAR
MSEI Symbol	NOTLISTED
ISIN	INE732S01012
Name of company	Sakar Healthcare 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	09-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	Single segment
Description of single segment	Pharmaceuticals
Start date and time of board meeting	15-May-2025   11:30:00
End date and time of board meeting	15-May-2025   12:45:00
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	502418000	1775847000
	Other income	1822000	13127000
	Total income	504240000	1788974000
2	Expenses
(a)	Cost of materials consumed	260312000	954673000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-113600000	-132046000
(d)	Employee benefit expense	158882000	316485000
(e)	Finance costs	41934000	85350000
(f)	Depreciation, depletion and amortisation expense	54770000	208822000
(f)	Other Expenses
1	Other Expenses	39577000	139903000
	Total other expenses	39577000	139903000
	Total expenses	441875000	1573187000
3	Total profit before exceptional items and tax	62365000	215787000
4	Exceptional items	0	-514000
5	Total profit before tax	62365000	215273000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	4754000	40253000
9	Total tax expenses	4754000	40253000
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	57611000	175020000
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	57611000	175020000
17	Other comprehensive income net of taxes	413000	-1171000
18	Total Comprehensive Income for the period	58024000	173849000
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	219499000	219499000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		219499000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.66	7.97
	Diluted earnings (loss) per share from continuing operations	2.66	7.95
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	2.66	7.97
	Diluted earnings (loss) per share from continuing and discontinued operations	2.66	7.95
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For Quarter ended 31-03-2025, the Current tax is Rs. 110.58 lacs and MAT Credit Entitlement is Rs. (110.58 lacs) hence the net effect is NIL n nFor year ended 31-03-2025, the Current tax is Rs. 366.03 lacs and MAT Credit Entitlement is Rs. (366.03 lacs) hence the net effect is NIL

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	3043493000
	Capital work-in-progress	167035000
	Investment property
	Goodwill	0
	Other intangible assets	46107000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	3006000
	Other non-current financial assets
	Total non-current financial assets	3006000
	Deferred tax assets (net)
	Other non-current assets	5697000
	Total non-current assets	3265338000
2	Current assets
	Inventories	435924000
	Current financial asset
	Current investments	0
	Trade receivables, current	307230000
	Cash and cash equivalents	1016000
	Bank balance other than cash and cash equivalents	2077000
	Loans, current	0
	Other current financial assets
	Total current financial assets	310323000
	Current tax assets (net)
	Other current assets	141025000
	Total current assets	887272000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4152610000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	219499000
	Other equity	2635260000
	Total equity attributable to owners of parent	2854759000
	Non controlling interest
	Total equity	2854759000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	535942000
	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
	Total non-current financial liabilities	535942000
	Provisions, non-current	26604000
	Deferred tax liabilities (net)	103444000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	665990000
	Current liabilities
	Current financial liabilities
	Borrowings, current	213605000
	Trade payables, 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	210666000
	Total Trade payable	210666000
	Other current financial liabilities	114200000
	Total current financial liabilities	538471000
	Other current liabilities	80130000
	Provisions, current	0
	Current tax liabilities (Net)	13260000
	Deferred government grants, Current
	Total current liabilities	631861000
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	1297851000
	Total equity and liabilites	4152610000
	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 gains/(losses) on defined benefit plans	571000	-1623000
	Total Amount of items that will not be reclassified to profit and loss	571000	-1623000
2	Income tax relating to items that will not be reclassified to profit or loss	158000	-452000
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
5	Total Other comprehensive income	413000	-1171000

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			215273000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			78783000
	Adjustments for decrease (increase) in inventories			-158600000
	Adjustments for decrease (increase) in trade receivables, current			-98320000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			83999000
	Adjustments for decrease (increase) in other non-current assets			15734000
	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			-63869000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			29422000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			208822000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-8238000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			74806000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			3393000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1408000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			164524000
	Net cash flows from (used in) operations			379797000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			23742000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			356055000
	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			0
	Purchase of property, plant and equipment			322826000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-322826000
	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			76800000
	Proceeds from issuing other equity instruments			-19200000
	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			0
	Repayments of borrowings			13608000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			78207000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-576000
	Net cash flows from (used in) financing activities			-34791000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1562000
	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			-1562000
	Cash and cash equivalents cash flow statement at beginning of period			4655000
	Cash and cash equivalents cash flow statement at end of period			3093000