Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	REMUS
MSEI Symbol	NOTLISTED
ISIN	INE0O5T01011
Name of company	REMUS PHARMACEUTICALS LIMITED
Type of company	SME
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	12-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	17-May-2025   12:00:00
End date and time of board meeting	17-May-2025   16:00:00
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-Oct-2024	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	3477500000	6203600000
	Other income	26300000	49800000
	Total income	3503800000	6253400000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	3146900000	5413100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-132900000	-84400000
(d)	Employee benefit expense	72200000	131100000
(e)	Finance costs	6400000	14600000
(f)	Depreciation, depletion and amortisation expense	11600000	18700000
(f)	Other Expenses
1	Other Expenses	146100000	286900000
	Total other expenses	146100000	286900000
	Total expenses	3250300000	5780000000
3	Total profit before exceptional items and tax	253500000	473400000
4	Exceptional items	0	0
5	Total profit before tax	253500000	473400000
6	Tax expense
7	Current tax	47400000	88500000
8	Deferred tax	400000	700000
9	Total tax expenses	47800000	89200000
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	205700000	384200000
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	205700000	384200000
17	Other comprehensive income net of taxes	701300000	701300000
18	Total Comprehensive Income for the period	907000000	1085500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	160100000	290700000
	Total profit or loss, attributable to non-controlling interests	45600000	45600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	863300000	993800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	43700000	91700000
21	Details of equity share capital
	Paid-up equity share capital	58900000	58900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2499700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	34.92	65.21
	Diluted earnings (loss) per share from continuing operations	34.92	65.21
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	34.92	65.21
	Diluted earnings (loss) per share from continuing and discontinued operations	34.92	65.21
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	68300000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	87300000
	Other intangible assets	2000000
	Intangible assets under development	600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1861200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	93300000
	Total non-current financial assets	1954500000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	2112700000
2	Current assets
	Inventories	515600000
	Current financial asset
	Current investments	0
	Trade receivables, current	1080300000
	Cash and cash equivalents	72300000
	Bank balance other than cash and cash equivalents	9100000
	Loans, current	209300000
	Other current financial assets	192000000
	Total current financial assets	1563000000
	Current tax assets (net)	0
	Other current assets	135100000
	Total current assets	2213700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4326400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	58900000
	Other equity	2499700000
	Total equity attributable to owners of parent	2558600000
	Non controlling interest	266900000
	Total equity	2825500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	33300000
	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	16600000
	Total non-current financial liabilities	49900000
	Provisions, non-current	6700000
	Deferred tax liabilities (net)	229000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	285600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	174800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	694600000
	Total Trade payable	712900000
	Other current financial liabilities	8300000
	Total current financial liabilities	896000000
	Other current liabilities	283500000
	Provisions, current	7700000
	Current tax liabilities (Net)	28100000
	Deferred government grants, Current	0
	Total current liabilities	1215300000
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	1500900000
	Total equity and liabilites	4326400000
	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-Oct-2024	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-Oct-2024	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 subsequently to profit or loss	818700000	818700000
	Total Amount of items that will not be reclassified to profit and loss	818700000	818700000
2	Income tax relating to items that will not be reclassified to profit or loss	117200000	117200000
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	200000	200000
5	Total Other comprehensive income	701300000	701300000

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			473400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			14600000
	Adjustments for decrease (increase) in inventories			-84400000
	Adjustments for decrease (increase) in trade receivables, current			72600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-27300000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			5100000
	Adjustments for other bank balances			300000
	Adjustments for increase (decrease) in trade payables, current			-224100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-79700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			18700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			6800000
	Adjustments for interest income			22200000
	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)			-2100000
	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)			-329000000
	Net cash flows from (used in) operations			144400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			74700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			69700000
	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			3000000
	Purchase of property, plant and equipment			39800000
	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			2700000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			28900000
	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			6800000
	Interest received			22100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-71400000
	Net cash flows from (used in) investing activities	-105500000
	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			92600000
	Repayments of borrowings			0
	Payments of lease liabilities			5100000
	Dividends paid			11800000
	Interest paid			14600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-200000
	Net cash flows from (used in) financing activities			60900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			25100000
	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			25100000
	Cash and cash equivalents cash flow statement at beginning of period			47200000
	Cash and cash equivalents cash flow statement at end of period			72300000