Integrated Filing — IndAS

General information about company
Scrip Code	542665
NSE Symbol	NEOGEN
MSEI Symbol	NOTLISTED
ISIN	INE136S01016
Name of company	Neogen Chemicals 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Specialty Chemicals
Start date and time of board meeting	17-May-2025   13:46:00
End date and time of board meeting	17-May-2025   21:20:00
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?	Yes
(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	2024-04-30
Indicate Company website link for updated RPT policy of the Company	https://neogenchem.com/wp-content/uploads/Policy-on-Materiality-of-Related-Party-Transactions-and-Dealing-with-Related-Party-Transactions-1.pdf
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
Not Applicable

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	2037500000	7736500000
	Other income	26500000	97600000
	Total income	2064000000	7834100000
2	Expenses
(a)	Cost of materials consumed	1586300000	4988400000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-499900000	-763200000
(d)	Employee benefit expense	161300000	582900000
(e)	Finance costs	165000000	513800000
(f)	Depreciation, depletion and amortisation expense	60100000	255900000
(f)	Other Expenses
1	Other Expenses	378100000	1457100000
	Total other expenses	378100000	1457100000
	Total expenses	1850900000	7034900000
3	Total profit before exceptional items and tax	213100000	799200000
4	Exceptional items	-135600000	-135600000
5	Total profit before tax	77500000	663600000
6	Tax expense
7	Current tax	71300000	197700000
8	Deferred tax	-45700000	-18200000
9	Total tax expenses	25600000	179500000
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	51900000	484100000
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	51900000	484100000
17	Other comprehensive income net of taxes	-200000	-3700000
18	Total Comprehensive Income for the period	51700000	480400000
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	263800000	263800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		7824700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.97	18.35
	Diluted earnings (loss) per share from continuing operations	1.97	18.35
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	1.97	18.35
	Diluted earnings (loss) per share from continuing and discontinued operations	1.97	18.35
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Note are as per audited financial statements for the financial year ended March 31, 2025 which are uploaded on BSE Limited and National Stock Exchange of India Limited.

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	1978000000
	Capital work-in-progress	275300000
	Investment property
	Goodwill	0
	Other intangible assets	302000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1931100000
	Trade receivables, non-current
	Loans, non-current	921200000
	Other non-current financial assets	133900000
	Total non-current financial assets	2986200000
	Deferred tax assets (net)
	Other non-current assets	9100000
	Total non-current assets	5550600000
2	Current assets
	Inventories	3062100000
	Current financial asset
	Current investments	0
	Trade receivables, current	1990500000
	Cash and cash equivalents	4800000
	Bank balance other than cash and cash equivalents	0
	Loans, current	3700000
	Other current financial assets	5340200000
	Total current financial assets	7339200000
	Current tax assets (net)
	Other current assets	263000000
	Total current assets	10664300000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	16214900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	263800000
	Other equity	7824700000
	Total equity attributable to owners of parent	8088500000
	Non controlling interest
	Total equity	8088500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	477600000
	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	259100000
	Total non-current financial liabilities	736700000
	Provisions, non-current	104900000
	Deferred tax liabilities (net)	213900000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1055500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3959500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2529400000
	Total Trade payable	2551400000
	Other current financial liabilities	252800000
	Total current financial liabilities	6763700000
	Other current liabilities	197500000
	Provisions, current	38300000
	Current tax liabilities (Net)	71400000
	Deferred government grants, Current
	Total current liabilities	7070900000
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	8126400000
	Total equity and liabilites	16214900000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Note are as per audited financial statements for the financial year ended March 31, 2025 which are uploaded on BSE Limited and National Stock Exchange of India Limited.

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 or loss	-200000	-4900000
	Total Amount of items that will not be reclassified to profit and loss	-200000	-4900000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-1200000
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	-200000	-3700000

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			663600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			513800000
	Adjustments for decrease (increase) in inventories			-1073700000
	Adjustments for decrease (increase) in trade receivables, current			805700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-38600000
	Adjustments for decrease (increase) in other non-current assets			31500000
	Adjustments for other financial assets, non-current			-33600000
	Adjustments for other financial assets, current			-59600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1046200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-5400000
	Adjustments for increase (decrease) in other non-current liabilities			7000000
	Adjustments for depreciation and amortisation expense			255900000
	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			-85300000
	Adjustments for other financial liabilities, non-current			-15500000
	Adjustments for unrealised foreign exchange losses gains			12000000
	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			0
	Other adjustments to reconcile profit (loss)			135600000
	Other adjustments for non-cash items			25800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-2000000
	Total adjustments for reconcile profit (loss)			1519800000
	Net cash flows from (used in) operations			2183400000
	Dividends received			0
	Interest paid			0
	Interest received			-71700000
	Income taxes paid (refund)			124100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1987600000
	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			1874000000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			2000000
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			4800000
	Purchase of property, plant and equipment			326800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			300000
	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			929500000
	Cash receipts from repayment of advances and loans made to other parties			1171000000
	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			68400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1884400000
	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			1219700000
	Repayments of borrowings			718000000
	Payments of lease liabilities			63100000
	Dividends paid			52800000
	Interest paid			507200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-121400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-18200000
	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			-18200000
	Cash and cash equivalents cash flow statement at beginning of period			23000000
	Cash and cash equivalents cash flow statement at end of period			4800000