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	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	Speciality 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

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	2028200000	7775600000
	Other income	5900000	40100000
	Total income	2034100000	7815700000
2	Expenses
(a)	Cost of materials consumed	1641700000	5060800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-566700000	-830200000
(d)	Employee benefit expense	183100000	648400000
(e)	Finance costs	125000000	485000000
(f)	Depreciation, depletion and amortisation expense	67600000	277900000
(f)	Other Expenses
1	Other Expenses	406300000	1533400000
	Total other expenses	406300000	1533400000
	Total expenses	1857000000	7175300000
3	Total profit before exceptional items and tax	177100000	640400000
4	Exceptional items	-140800000	-140800000
5	Total profit before tax	36300000	499600000
6	Tax expense
7	Current tax	71200000	199200000
8	Deferred tax	-58500000	-45900000
9	Total tax expenses	12700000	153300000
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	23600000	346300000
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	500000	2000000
16	Total profit (loss) for period	24100000	348300000
17	Other comprehensive income net of taxes	-900000	-4400000
18	Total Comprehensive Income for the period	23200000	343900000
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		7630100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.91	13.2
	Diluted earnings (loss) per share from continuing operations	0.91	13.2
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	0.91	13.2
	Diluted earnings (loss) per share from continuing and discontinued operations	0.91	13.2
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3736400000
	Capital work-in-progress	1561900000
	Investment property
	Goodwill	0
	Other intangible assets	302100000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4500000
	Trade receivables, non-current	0
	Loans, non-current	2700000
	Other non-current financial assets	138400000
	Total non-current financial assets	145600000
	Deferred tax assets (net)
	Other non-current assets	1728800000
	Total non-current assets	7474800000
2	Current assets
	Inventories	3091300000
	Current financial asset
	Current investments	0
	Trade receivables, current	2002200000
	Cash and cash equivalents	49600000
	Bank balance other than cash and cash equivalents	0
	Loans, current	3900000
	Other current financial assets	4410500000
	Total current financial assets	6466200000
	Current tax assets (net)
	Other current assets	440800000
	Total current assets	9998300000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	17473100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	263800000
	Other equity	7630100000
	Total equity attributable to owners of parent	7893900000
	Non controlling interest
	Total equity	7893900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1701000000
	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	259100000
	Total non-current financial liabilities	1960100000
	Provisions, non-current	111000000
	Deferred tax liabilities (net)	174100000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2245200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3959400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2609400000
	Total Trade payable	2631900000
	Other current financial liabilities	424400000
	Total current financial liabilities	7015700000
	Other current liabilities	204100000
	Provisions, current	42100000
	Current tax liabilities (Net)	72100000
	Deferred government grants, Current
	Total current liabilities	7334000000
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	9579200000
	Total equity and liabilites	17473100000
	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		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	Items that will not be reclassified to profit or loss	-900000	-5600000
	Total Amount of items that will not be reclassified to profit and loss	-900000	-5600000
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	-900000	-4400000

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			499600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			485000000
	Adjustments for decrease (increase) in inventories			-1201700000
	Adjustments for decrease (increase) in trade receivables, current			786600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-75500000
	Adjustments for decrease (increase) in other non-current assets			183300000
	Adjustments for other financial assets, non-current			-28700000
	Adjustments for other financial assets, current			291600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1132400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1500000
	Adjustments for increase (decrease) in other non-current liabilities			3500000
	Adjustments for depreciation and amortisation expense			277900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			17900000
	Adjustments for provisions, non-current			8800000
	Adjustments for other financial liabilities, current			-430000000
	Adjustments for other financial liabilities, non-current			-15500000
	Adjustments for unrealised foreign exchange losses gains			18200000
	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			-1900000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			140800000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1598000000
	Net cash flows from (used in) operations			2097600000
	Dividends received			0
	Interest paid			0
	Interest received			-14800000
	Income taxes paid (refund)			123000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1959800000
	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			4800000
	Purchase of property, plant and equipment			3176700000
	Proceeds from sales of investment property			0
	Purchase of investment property			4500000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			400000
	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			10900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3165900000
	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			2443100000
	Repayments of borrowings			718000000
	Payments of lease liabilities			63200000
	Dividends paid			52800000
	Interest paid			478400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1130700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-75400000
	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			-75400000
	Cash and cash equivalents cash flow statement at beginning of period			125000000
	Cash and cash equivalents cash flow statement at end of period			49600000