Integrated Filing — IndAS

General information about company
Scrip Code	530199
NSE Symbol	THEMISMED
MSEI Symbol	NA
ISIN	INE083B01024
Name of company	Themis Medicare 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	15-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	20-May-2025   16:00:00
End date and time of board meeting	20-May-2025   18:30:00
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	717016000	4055116000
	Other income	15519000	46695000
	Total income	732535000	4101811000
2	Expenses
(a)	Cost of materials consumed	189750000	763085000
(b)	Purchases of stock-in-trade	162979000	736665000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-146847000	-179844000
(d)	Employee benefit expense	254509000	963758000
(e)	Finance costs	24503000	100395000
(f)	Depreciation, depletion and amortisation expense	25315000	99287000
(f)	Other Expenses
1	other expenses	314468000	1280970000
	Total other expenses	314468000	1280970000
	Total expenses	824677000	3764316000
3	Total profit before exceptional items and tax	-92142000	337495000
4	Exceptional items	0	0
5	Total profit before tax	-92142000	337495000
6	Tax expense
7	Current tax	-25000000	83000000
8	Deferred tax	10379000	15421000
9	Total tax expenses	-14621000	98421000
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	-77521000	239074000
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	-19124000	59254000
16	Total profit (loss) for period	-96645000	298328000
17	Other comprehensive income net of taxes	-2306000	-2965000
18	Total Comprehensive Income for the period	-98951000	295363000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-96644000	298330000
	Total profit or loss, attributable to non-controlling interests	-1000	-1000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-98950000	295365000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-1000	-2000
21	Details of equity share capital
	Paid-up equity share capital	92040000	92040000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		3604259000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.05	3.24
	Diluted earnings (loss) per share from continuing operations	-1.05	3.24
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	-1.05	3.24
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.05	3.24
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	1720305000
	Capital work-in-progress	25067000
	Investment property	0
	Goodwill	0
	Other intangible assets	3336000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	944487000
	Non-current financial assets
	Non-current investments	3182000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11835000
	Total non-current financial assets	15017000
	Deferred tax assets (net)	0
	Other non-current assets	133448000
	Total non-current assets	2841660000
2	Current assets
	Inventories	843145000
	Current financial asset
	Current investments	0
	Trade receivables, current	1771024000
	Cash and cash equivalents	65594000
	Bank balance other than cash and cash equivalents	62773000
	Loans, current	0
	Other current financial assets	62115000
	Total current financial assets	1961506000
	Current tax assets (net)	0
	Other current assets	234007000
	Total current assets	3038658000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5880318000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	92040000
	Other equity	3933971000
	Total equity attributable to owners of parent	4026011000
	Non controlling interest	-14000
	Total equity	4025997000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	186118000
	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	186118000
	Provisions, non-current	18650000
	Deferred tax liabilities (net)	88307000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	293075000
	Current liabilities
	Current financial liabilities
	Borrowings, current	643767000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	33095000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	481280000
	Total Trade payable	514375000
	Other current financial liabilities	315272000
	Total current financial liabilities	1473414000
	Other current liabilities	11296000
	Provisions, current	18036000
	Current tax liabilities (Net)	58500000
	Deferred government grants, Current	0
	Total current liabilities	1561246000
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	1854321000
	Total equity and liabilites	5880318000
	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	items that will not be reclassified to p&l	-3368000	-4130000
2	share of other comprehensive Income of Associates and joint ventures accounted using equity method	135000	118000
	Total Amount of items that will not be reclassified to profit and loss	-3233000	-4012000
2	Income tax relating to items that will not be reclassified to profit or loss	-848000	-1040000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to p&l	79000	7000
	Total Amount of items that will be reclassified to profit and loss	79000	7000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-2306000	-2965000

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			337495000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			84923000
	Adjustments for decrease (increase) in inventories			-137402000
	Adjustments for decrease (increase) in trade receivables, current			8431000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-31539000
	Adjustments for other financial assets, non-current			-13580000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			30970000
	Adjustments for increase (decrease) in trade payables, current			41452000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2350000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			99287000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			6911000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			41322000
	Adjustments for unrealised foreign exchange losses gains			7000
	Adjustments for dividend income			4282000
	Adjustments for interest income			11198000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			336000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-880000
	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			0
	Total adjustments for reconcile profit (loss)			117108000
	Net cash flows from (used in) operations			454603000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			107502000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			347101000
	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			16822000
	Purchase of property, plant and equipment			154264000
	Proceeds from sales of investment property			218000
	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			4282000
	Interest received			11198000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-121744000
	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			0
	Repayments of borrowings			128037000
	Payments of lease liabilities			0
	Dividends paid			46020000
	Interest paid			84923000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-258980000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-33623000
	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			-33623000
	Cash and cash equivalents cash flow statement at beginning of period			99217000
	Cash and cash equivalents cash flow statement at end of period			65594000