Integrated Filing — IndAS

General information about company
Scrip Code	506879
NSE Symbol	GUJTHEM
MSEI Symbol	NA
ISIN	INE942C01045
Name of company	Gujarat Themis Biosyn 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	Standalone
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   11:30:00
End date and time of board meeting	20-May-2025   18:00:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-14
Indicate Company website link for updated RPT policy of the Company	https://www.gtbl.in/investors/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There is no default on Loans and Debt Securities.

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	Standalone	Standalone
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	377362000	1507999000
	Other income	13477000	24324000
	Total income	390839000	1532323000
2	Expenses
(a)	Cost of materials consumed	68515000	257772000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6258000	-12723000
(d)	Employee benefit expense	31369000	126411000
(e)	Finance costs	714000	3640000
(f)	Depreciation, depletion and amortisation expense	12281000	53749000
(f)	Other Expenses
1	Stores & Spares	21242000	73732000
2	Power	49030000	199736000
3	Fuel	14436000	56390000
4	Water	2832000	10221000
5	Other Expenditure	35807000	108016000
	Total other expenses	123347000	448095000
	Total expenses	229968000	876944000
3	Total profit before exceptional items and tax	160871000	655379000
4	Exceptional items	0	0
5	Total profit before tax	160871000	655379000
6	Tax expense
7	Current tax	38571000	164857000
8	Deferred tax	2319000	2805000
9	Total tax expenses	40890000	167662000
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	119981000	487717000
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	119981000	487717000
17	Other comprehensive income net of taxes	581000	510000
18	Total Comprehensive Income for the period	120562000	488227000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	108965000	108965000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		2374854000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.1	4.48
	Diluted earnings (loss) per share from continuing operations	1.1	4.48
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	1.1	4.48
	Diluted earnings (loss) per share from continuing and discontinued operations	1.1	4.48
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	405801000
	Capital work-in-progress	1844081000
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	1591000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	7500000
	Other non-current financial assets	16187000
	Total non-current financial assets	23687000
	Deferred tax assets (net)
	Other non-current assets	218235000
	Total non-current assets	2493395000
2	Current assets
	Inventories	50461000
	Current financial asset
	Current investments	0
	Trade receivables, current	312382000
	Cash and cash equivalents	116939000
	Bank balance other than cash and cash equivalents	8542000
	Loans, current	35000
	Other current financial assets	9944000
	Total current financial assets	447842000
	Current tax assets (net)	0
	Other current assets	21427000
	Total current assets	519730000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3013125000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	108965000
	Other equity	2374854000
	Total equity attributable to owners of parent	2483819000
	Non controlling interest
	Total equity	2483819000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	296360000
	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	296360000
	Provisions, non-current	7728000
	Deferred tax liabilities (net)	19621000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	323709000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2539000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	5894000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	140602000
	Total Trade payable	146496000
	Other current financial liabilities	48641000
	Total current financial liabilities	197676000
	Other current liabilities	5089000
	Provisions, current	2832000
	Current tax liabilities (Net)	0
	Deferred government grants, Current
	Total current liabilities	205597000
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	529306000
	Total equity and liabilites	3013125000
	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		Standalone	Standalone
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	remeasurement of defined benefit plans	776000	681000
	Total Amount of items that will not be reclassified to profit and loss	776000	681000
2	Income tax relating to items that will not be reclassified to profit or loss	195000	171000
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	0	0
5	Total Other comprehensive income	581000	510000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			655379000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4391000
	Adjustments for decrease (increase) in inventories			-17194000
	Adjustments for decrease (increase) in trade receivables, current			-42127000
	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			-142403000
	Adjustments for other financial assets, non-current			507922000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			8334000
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			47945000
	Adjustments for increase (decrease) in other current liabilities			-5483000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			56524000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			1261000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			10570000
	Adjustments for unrealised foreign exchange losses gains			-534000
	Adjustments for dividend income			0
	Adjustments for interest income			7119000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2322000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	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)			419765000
	Net cash flows from (used in) operations			1075144000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			164857000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			910287000
	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			1161502000
	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			-12000
	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			43333000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1118181000
	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			298899000
	Repayments of borrowings			0
	Payments of lease liabilities			16311000
	Dividends paid			18167000
	Interest paid			4279000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			260142000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			52248000
	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			52248000
	Cash and cash equivalents cash flow statement at beginning of period			64692000
	Cash and cash equivalents cash flow statement at end of period			116940000