Integrated Filing — IndAS

General information about company
Scrip Code	544067
NSE Symbol	INNOVACAP
MSEI Symbol	NOTLISTED
ISIN	INE0DUT01020
Name of company	INNOVA CAPTAB 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	12-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	Drugs and Pharmaceutical products
Start date and time of board meeting	19-May-2025   15:38:00
End date and time of board meeting	19-May-2025   17:35:00
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	3147410000	12436760000
	Other income	33800000	120450000
	Total income	3181210000	12557210000
2	Expenses
(a)	Cost of materials consumed	2109280000	7998230000
(b)	Purchases of stock-in-trade	52950000	392180000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-182000000	-249440000
(d)	Employee benefit expense	355160000	1167780000
(e)	Finance costs	19520000	24050000
(f)	Depreciation, depletion and amortisation expense	98020000	247790000
(f)	Other Expenses
1	Power and fuel	82750000	271430000
2	Stores and spares consumed	30160000	103060000
3	Commission on sales	24460000	100140000
4	Travelling and conveyance	29080000	99500000
5	Packing charges	28200000	94940000
6	Repairs and maintenance	22730000	87190000
7	Lab consumables	20590000	82310000
8	Sub contracting charges	12740000	54030000
9	Freight charges	10040000	48120000
10	Miscellaneous expenses	74420000	325740000
	Total other expenses	335170000	1266460000
	Total expenses	2788100000	10847050000
3	Total profit before exceptional items and tax	393110000	1710160000
4	Exceptional items	0	0
5	Total profit before tax	393110000	1710160000
6	Tax expense
7	Current tax	39470000	267780000
8	Deferred tax	57910000	159800000
9	Total tax expenses	97380000	427580000
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	295730000	1282580000
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	295730000	1282580000
17	Other comprehensive income net of taxes	3720000	2650000
18	Total Comprehensive Income for the period	299450000	1285230000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	572250000	572250000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.17	22.41
	Diluted earnings (loss) per share from continuing operations	5.17	22.41
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	5.17	22.41
	Diluted earnings (loss) per share from continuing and discontinued operations	5.17	22.41
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above consolidated financial results of Innova Captab Limited (the Company or the Holding Company) and its subsidiaries (Holding and its subsidiaries together referred to as the Group) have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 (the act) read with relevant rules issued there under and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation), as amended. The results for the quarter and year ended 31 March 2025 are available on the Company's website i.e. www.innovacaptab.com under investor information section and on the stock exchange website i.e. www.bseindia.com and www.nseindia.com. n nThe Group comprise the following Companies (all of which have been incorporated in India): n- Innova Captab Limited (Holding Company) n- Univentis Medicare Limited (Wholly-owned subsidiary) n- Sharon Bio Medicine Limited (Step-down subsidiary) n- Univentis Foundation (Wholly-owned subsidiary) n nThe above consolidated financial results have been reviewed and recommended by Audit Committee at its meeting held on 19 May 2025. The Board of Directors at their meeting held on 19 May 2025 have approved the above results and taken them on record. The statutory auditors of the Company have expressed an unmodified opinion on the audited consolidated financial results for the quarter and year ended 31 March 2025. n nThe Group has only one reportable segment i.e. Drugs and pharmaceutical products as per Ind-AS 108 Operating Segments specified under section 133 of the Companies Act, 2013. Accordingly, the disclosures as per the listing agreement are not applicable to the group. n nThe Group acquired Sharon Bio-Medicine Limited as on 30 June 2023. Accordingly, the statement of audited consolidated financial results includes the financial results of Sharon Bio-Medicine Limited from 01 July 2023. n nThe figures of the last quarter of the year ended 31 March 2025 and the corresponding quarter ended in the previous year, as reported in these annual financial results, are the balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the financial year. Also, the figures upto the end of the third quarter had only been reviewed and not subject to audit.

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	8124290000
	Capital work-in-progress	225220000
	Investment property	0
	Goodwill	166940000
	Other intangible assets	7440000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	6680000
	Other non-current financial assets	84940000
	Total non-current financial assets	91620000
	Deferred tax assets (net)	122370000
	Other non-current assets	35050000
	Total non-current assets	8772930000
2	Current assets
	Inventories	2079950000
	Current financial asset
	Current investments	0
	Trade receivables, current	3316450000
	Cash and cash equivalents	155190000
	Bank balance other than cash and cash equivalents	526470000
	Loans, current	6820000
	Other current financial assets	321050000
	Total current financial assets	4325980000
	Current tax assets (net)	0
	Other current assets	551000000
	Total current assets	6956930000
3	Non-current assets classified as held for sale	74210000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15804070000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	572250000
	Other equity	9021920000
	Total equity attributable to owners of parent	9594170000
	Non controlling interest	0
	Total equity	9594170000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2448940000
	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	0
	Total non-current financial liabilities	2448940000
	Provisions, non-current	99050000
	Deferred tax liabilities (net)	131870000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2679860000
	Current liabilities
	Current financial liabilities
	Borrowings, current	932250000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	105590000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1912440000
	Total Trade payable	2018030000
	Other current financial liabilities	318020000
	Total current financial liabilities	3268300000
	Other current liabilities	179120000
	Provisions, current	42320000
	Current tax liabilities (Net)	40300000
	Deferred government grants, Current	0
	Total current liabilities	3530040000
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	6209900000
	Total equity and liabilites	15804070000
	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	Textual Information(2)

Text Block
Textual Information(2)	The Companys operations relate to only one reportable segment viz Drugs and Pharmaceuticals. Accordingly, no separate disclosure of segment information is required.

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	Remeasurement of defined benefit obligation	5720000	3530000
	Total Amount of items that will not be reclassified to profit and loss	5720000	3530000
2	Income tax relating to items that will not be reclassified to profit or loss	2000000	880000
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	3720000	2650000

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			1710160000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-640420000
	Adjustments for decrease (increase) in trade receivables, current			-477400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-31610000
	Adjustments for decrease (increase) in other non-current assets			2730000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-293800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			236940000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2880000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			247790000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			22910000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			30280000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			4520000
	Adjustments for dividend income			0
	Adjustments for interest income			30370000
	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			1750000
	Other adjustments to reconcile profit (loss)			630000
	Other adjustments for non-cash items			64550000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-858620000
	Net cash flows from (used in) operations			851540000
	Dividends received			0
	Interest paid			-24050000
	Interest received			0
	Income taxes paid (refund)			237150000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			638440000
	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			2540000
	Purchase of property, plant and equipment			1724950000
	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			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			39080000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			167470000
	Net cash flows from (used in) investing activities	-1515860000
	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			1055050000
	Repayments of borrowings			114030000
	Payments of lease liabilities			8010000
	Dividends paid			0
	Interest paid			17680000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			915330000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			37910000
	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			37910000
	Cash and cash equivalents cash flow statement at beginning of period			117280000
	Cash and cash equivalents cash flow statement at end of period			155190000