Integrated Filing — IndAS

General information about company
Scrip Code	540596
NSE Symbol	ERIS
MSEI Symbol	NOTLISTED
ISIN	INE406M01024
Name of company	Eris Lifesciences 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	19-May-2025   11:00:00
End date and time of board meeting	19-May-2025   15:55:00
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	7053000000	28936400000
	Other income	79500000	183600000
	Total income	7132500000	29120000000
2	Expenses
(a)	Cost of materials consumed	682800000	2763400000
(b)	Purchases of stock-in-trade	959800000	4731200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	59900000	-354700000
(d)	Employee benefit expense	1214500000	5050900000
(e)	Finance costs	542800000	2312900000
(f)	Depreciation, depletion and amortisation expense	772500000	3154600000
(f)	Other Expenses
1	Other Expenses	1612100000	6573600000
	Total other expenses	1612100000	6573600000
	Total expenses	5844400000	24231900000
3	Total profit before exceptional items and tax	1288100000	4888100000
4	Exceptional items	0	0
5	Total profit before tax	1288100000	4888100000
6	Tax expense
7	Current tax	313900000	1118400000
8	Deferred tax	-48700000	23600000
9	Total tax expenses	265200000	1142000000
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	1022900000	3746100000
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	600000	600000
16	Total profit (loss) for period	1023500000	3746700000
17	Other comprehensive income net of taxes	-19500000	-32900000
18	Total Comprehensive Income for the period	1004000000	3713800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	938400000	3518400000
	Total profit or loss, attributable to non-controlling interests	85100000	85100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	920100000	3486600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	84000000	227200000
21	Details of equity share capital
	Paid-up equity share capital	136200000	136200000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		28407400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.9	25.85
	Diluted earnings (loss) per share from continuing operations	6.89	25.81
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	6.9	25.85
	Diluted earnings (loss) per share from continuing and discontinued operations	6.89	25.81
24	Debt equity ratio	0.0076	0.0076
25	Debt service coverage ratio	0.0236	0.0224
26	Interest service coverage ratio	0.0337	0.0311
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	6620700000
	Capital work-in-progress	667400000
	Investment property	0
	Goodwill	9119700000
	Other intangible assets	37324400000
	Intangible assets under development	2700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	514900000
	Non-current financial assets
	Non-current investments	105100000
	Trade receivables, non-current	0
	Loans, non-current	10800000
	Other non-current financial assets	108100000
	Total non-current financial assets	224000000
	Deferred tax assets (net)	2890400000
	Other non-current assets	342200000
	Total non-current assets	57706400000
2	Current assets
	Inventories	3348300000
	Current financial asset
	Current investments	50000000
	Trade receivables, current	4586400000
	Cash and cash equivalents	1997400000
	Bank balance other than cash and cash equivalents	230900000
	Loans, current	57700000
	Other current financial assets	31900000
	Total current financial assets	6954300000
	Current tax assets (net)	395400000
	Other current assets	1927300000
	Total current assets	12625300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	70331700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	136200000
	Other equity	28407400000
	Total equity attributable to owners of parent	28543600000
	Non controlling interest	4174000000
	Total equity	32717600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	17817200000
	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	64000000
	Total non-current financial liabilities	17881200000
	Provisions, non-current	689800000
	Deferred tax liabilities (net)	5184500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	44700000
	Total non-current liabilities	23800200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6962000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	159800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3163700000
	Total Trade payable	3323500000
	Other current financial liabilities	1651400000
	Total current financial liabilities	11936900000
	Other current liabilities	660000000
	Provisions, current	780900000
	Current tax liabilities (Net)	436100000
	Deferred government grants, Current	0
	Total current liabilities	13813900000
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	37614100000
	Total equity and liabilites	70331700000
	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	Gratiuty	-16200000	-36300000
	Total Amount of items that will not be reclassified to profit and loss	-16200000	-36300000
2	Income tax relating to items that will not be reclassified to profit or loss	3300000	-3400000
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	-19500000	-32900000

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			4888100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2312900000
	Adjustments for decrease (increase) in inventories			-943600000
	Adjustments for decrease (increase) in trade receivables, current			-91100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1194600000
	Adjustments for decrease (increase) in other non-current assets			0
	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			679400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			167800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3154600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			242700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			9900000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			50600000
	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			-30000000
	Other adjustments to reconcile profit (loss)			94200000
	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)			6740800000
	Net cash flows from (used in) operations			11628900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			978800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10650100000
	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			11690000000
	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			514300000
	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			1550000000
	Proceeds from sales of investment property			3700000
	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			38800000
	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			44300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			12867800000
	Net cash flows from (used in) investing activities	-799700000
	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			2375000000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			14364400000
	Repayments of borrowings			18336500000
	Payments of lease liabilities			87200000
	Dividends paid			1000500000
	Interest paid			1450600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			72200000
	Net cash flows from (used in) financing activities			-8813200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1037200000
	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			1037200000
	Cash and cash equivalents cash flow statement at beginning of period			960200000
	Cash and cash equivalents cash flow statement at end of period			1997400000