Integrated Filing — IndAS

General information about company
Scrip Code	532321
NSE Symbol	ZYDUSLIFE
MSEI Symbol	NOTLISTED
ISIN	INE010B01027
Name of company	ZYDUS 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	20-May-2025   12:00:00
End date and time of board meeting	20-May-2025   13:00:00
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-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	Unaudited	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	65279000000	232415000000
	Other income	806000000	2695000000
	Total income	66085000000	235110000000
2	Expenses
(a)	Cost of materials consumed	11644000000	43729000000
(b)	Purchases of stock-in-trade	5726000000	21500000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-399000000	-1849000000
(d)	Employee benefit expense	9714000000	36806000000
(e)	Finance costs	766000000	1659000000
(f)	Depreciation, depletion and amortisation expense	2379000000	9158000000
(f)	Other Expenses
1	Other expenses	16945000000	63278000000
2	Net loss/ (gain) on foreign currency transactions	394000000	-1634000000
	Total other expenses	17339000000	61644000000
	Total expenses	47169000000	172647000000
3	Total profit before exceptional items and tax	18916000000	62463000000
4	Exceptional items	-2196000000	-2196000000
5	Total profit before tax	16720000000	60267000000
6	Tax expense
7	Current tax	9906000000	20493000000
8	Deferred tax	-5674000000	-6374000000
9	Total tax expenses	4232000000	14119000000
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	12488000000	46148000000
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	-51000000	578000000
16	Total profit (loss) for period	12437000000	46726000000
17	Other comprehensive income net of taxes	-228000000	-1000000000
18	Total Comprehensive Income for the period	12209000000	45726000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	728000000	1471000000
	Total profit or loss, attributable to non-controlling interests	11709000000	11709000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	726000000	1469000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	11483000000	44257000000
21	Details of equity share capital
	Paid-up equity share capital	1006000000	1006000000
	Face value of equity share capital	1	1
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	11.64	44.97
	Diluted earnings (loss) per share from continuing operations	11.64	44.97
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	11.64	44.97
	Diluted earnings (loss) per share from continuing and discontinued operations	11.64	44.97
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	60420000000
	Capital work-in-progress	13179000000
	Investment property	0
	Goodwill	52421000000
	Other intangible assets	18496000000
	Intangible assets under development	13740000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	11431000000
	Non-current financial assets
	Non-current investments	4136000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	409000000
	Total non-current financial assets	4545000000
	Deferred tax assets (net)	23438000000
	Other non-current assets	3886000000
	Total non-current assets	201556000000
2	Current assets
	Inventories	39440000000
	Current financial asset
	Current investments	48511000000
	Trade receivables, current	40247000000
	Cash and cash equivalents	8268000000
	Bank balance other than cash and cash equivalents	21300000000
	Loans, current	771000000
	Other current financial assets	5130000000
	Total current financial assets	124227000000
	Current tax assets (net)
	Other current assets	6794000000
	Total current assets	170461000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	372017000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1006000000
	Other equity	238525000000
	Total equity attributable to owners of parent	239531000000
	Non controlling interest	24053000000
	Total equity	263584000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	9043000000
	Total non-current financial liabilities	9043000000
	Provisions, non-current	3839000000
	Deferred tax liabilities (net)	5126000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	9000000
	Total non-current liabilities	18017000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	31695000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	974000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22084000000
	Total Trade payable	23058000000
	Other current financial liabilities	22329000000
	Total current financial liabilities	77082000000
	Other current liabilities	2663000000
	Provisions, current	4514000000
	Current tax liabilities (Net)	6157000000
	Deferred government grants, Current	0
	Total current liabilities	90416000000
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	108433000000
	Total equity and liabilites	372017000000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Pharmaceuticals	56172000000	205439000000
2	Consumer Products	9107000000	26976000000
	Total Segment Revenue	65279000000	232415000000
	Less: Inter segment revenue
	Revenue from operations	65279000000	232415000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Pharmaceuticals	17196000000	58993000000
2	Consumer Products	1720000000	3470000000
	Total Profit before tax	18916000000	62463000000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	18916000000	62463000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Pharmaceuticals	307628000000	307628000000
2	Consumer Products	64389000000	64389000000
	Total Segment Asset	372017000000	372017000000
	Un-allocable Assets	0	0
	Net Segment Asset	372017000000	372017000000
4	Segment Liabilities
	Segment Liabilities
1	Pharmaceuticals	101090000000	101090000000
2	Consumer Products	7343000000	7343000000
	Total Segment Liabilities	108433000000	108433000000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	108433000000	108433000000
	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	Unaudited	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	Re-measurement (losses)/ gains on post employment defined benefit plans	-5000000	-365000000
2	Net gain/ (loss) on Fair Value through OCI Equity Securities	111000000	287000000
3	Income tax effect on above items	6000000	73000000
	Total Amount of items that will not be reclassified to profit and loss	112000000	-5000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-322000000	-977000000
2	Share of OCI of joint ventures (net of tax)	-18000000	-18000000
	Total Amount of items that will be reclassified to profit and loss	-340000000	-995000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-228000000	-1000000000

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			Unaudited
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			60267000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1601000000
	Adjustments for decrease (increase) in inventories			-4449000000
	Adjustments for decrease (increase) in trade receivables, current			12558000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1109000000
	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			986000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			5111000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			9158000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			603000000
	Adjustments for provisions, non-current			167000000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1379000000
	Adjustments for dividend income			10000000
	Adjustments for interest income			1852000000
	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			-995000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			2911000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			25519000000
	Net cash flows from (used in) operations			85786000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			18019000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			67767000000
	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			3690000000
	Other cash receipts from sales of equity or debt instruments of other entities			2160000000
	Other cash payments to acquire equity or debt instruments of other entities			425000000
	Other cash receipts from sales of interests in joint ventures			185000000
	Other cash payments to acquire interests in joint ventures			6708000000
	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			514000000
	Purchase of property, plant and equipment			17126000000
	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			756000000
	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			10000000
	Interest received			1815000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-59702000000
	Net cash flows from (used in) investing activities	-83723000000
	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			24020000000
	Repayments of borrowings			0
	Payments of lease liabilities			-42000000
	Dividends paid			3025000000
	Interest paid			895000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			166000000
	Net cash flows from (used in) financing activities			20308000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4352000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-214000000
	Net increase (decrease) in cash and cash equivalents			4138000000
	Cash and cash equivalents cash flow statement at beginning of period			4130000000
	Cash and cash equivalents cash flow statement at end of period			8268000000