Integrated Filing — IndAS

General information about company
Scrip Code	524500
NSE Symbol	KILITCH
MSEI Symbol	NA
ISIN	INE729D01010
Name of company	KILITCH DRUGS (INDIA) 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	Pharmaceutical
Start date and time of board meeting	19-May-2025   16:30:00
End date and time of board meeting	19-May-2025   21:05:00
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	612258000	1983185000
	Other income	16975000	111606000
	Total income	629233000	2094791000
2	Expenses
(a)	Cost of materials consumed	301473000	1057497000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-14502000	-11699000
(d)	Employee benefit expense	28806000	113238000
(e)	Finance costs	16013000	50413000
(f)	Depreciation, depletion and amortisation expense	8467000	31102000
(f)	Other Expenses
1	Export Product Registration / Commission	64347000	199502000
2	Other Expenses	86191000	309996000
	Total other expenses	150538000	509498000
	Total expenses	490795000	1750049000
3	Total profit before exceptional items and tax	138438000	344742000
4	Exceptional items	0	0
5	Total profit before tax	138438000	344742000
6	Tax expense
7	Current tax	35586000	98500000
8	Deferred tax	666000	-3159000
9	Total tax expenses	36252000	95341000
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	102186000	249401000
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	102186000	249401000
17	Other comprehensive income net of taxes	-9340000	-11368000
18	Total Comprehensive Income for the period	92846000	238033000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	103994000	267006000
	Total profit or loss, attributable to non-controlling interests	-1808000	-1808000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	94654000	255638000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-1808000	-17605000
21	Details of equity share capital
	Paid-up equity share capital	160823000	160823000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1862468000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.47	16.6
	Diluted earnings (loss) per share from continuing operations	6.47	16.6
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	6.47	16.6
	Diluted earnings (loss) per share from continuing and discontinued operations	6.47	16.6
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	455243000
	Capital work-in-progress	472945000
	Investment property
	Goodwill	0
	Other intangible assets	188874000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	228419000
	Trade receivables, non-current
	Loans, non-current	14219000
	Other non-current financial assets	181000
	Total non-current financial assets	242819000
	Deferred tax assets (net)	28792000
	Other non-current assets
	Total non-current assets	1388673000
2	Current assets
	Inventories	153096000
	Current financial asset
	Current investments	495177000
	Trade receivables, current	847388000
	Cash and cash equivalents	98005000
	Bank balance other than cash and cash equivalents	473000
	Loans, current	0
	Other current financial assets	320000
	Total current financial assets	1441363000
	Current tax assets (net)
	Other current assets	144706000
	Total current assets	1739165000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3127838000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	160823000
	Other equity	1862468000
	Total equity attributable to owners of parent	2023291000
	Non controlling interest	-18711000
	Total equity	2004580000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	277704000
	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	277704000
	Provisions, non-current	2453000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	280157000
	Current liabilities
	Current financial liabilities
	Borrowings, current	216536000
	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	541574000
	Total Trade payable	541574000
	Other current financial liabilities	703000
	Total current financial liabilities	758813000
	Other current liabilities	2585000
	Provisions, current	14848000
	Current tax liabilities (Net)	66855000
	Deferred government grants, Current
	Total current liabilities	843101000
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	1123258000
	Total equity and liabilites	3127838000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	9340000	11368000
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	-9340000	-11368000

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			344742000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-113216000
	Adjustments for decrease (increase) in trade receivables, current			-220748000
	Adjustments for decrease (increase) in trade receivables, non-current			-7067000
	Adjustments for decrease (increase) in other current assets			-43205000
	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			285685000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			567000
	Adjustments for increase (decrease) in other non-current liabilities			11596000
	Adjustments for depreciation and amortisation expense			31102000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1849000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-77000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5999000
	Adjustments for dividend income			55000
	Adjustments for interest income			10256000
	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			-65217000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			4000
	Total adjustments for reconcile profit (loss)			-135037000
	Net cash flows from (used in) operations			209705000
	Dividends received			0
	Interest paid			-50413000
	Interest received			0
	Income taxes paid (refund)			84695000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			175423000
	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			0
	Proceeds from sales of investment property			-416001000
	Purchase of investment property			75000
	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			55000
	Interest received			10273000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			6279000
	Net cash flows from (used in) investing activities	-399469000
	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			177775000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			50413000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5071000
	Net cash flows from (used in) financing activities			132433000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-91613000
	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			-91613000
	Cash and cash equivalents cash flow statement at beginning of period			189618000
	Cash and cash equivalents cash flow statement at end of period			98005000