Integrated Filing — IndAS

General information about company
Scrip Code	506690
NSE Symbol	UNICHEMLAB
MSEI Symbol	NOTLISTED
ISIN	INE351A01035
Name of company	UNICHEM LABORATORIES 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Single segment
Description of single segment	Pharmaceuticals
Start date and time of board meeting	22-May-2025   12:15:00
End date and time of board meeting	22-May-2025   14:00:00
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	5871800000	21109700000
	Other income	92500000	353200000
	Total income	5964300000	21462900000
2	Expenses
(a)	Cost of materials consumed	2753100000	8882400000
(b)	Purchases of stock-in-trade	334800000	1757800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-442200000	-2003500000
(d)	Employee benefit expense	964700000	4022100000
(e)	Finance costs	54600000	210300000
(f)	Depreciation, depletion and amortisation expense	296900000	1245600000
(f)	Other Expenses
1	Other Expenses	1424400000	5802300000
	Total other expenses	1424400000	5802300000
	Total expenses	5386300000	19917000000
3	Total profit before exceptional items and tax	578000000	1545900000
4	Exceptional items	0	0
5	Total profit before tax	578000000	1545900000
6	Tax expense
7	Current tax	64000000	182700000
8	Deferred tax	-15700000	-12000000
9	Total tax expenses	48300000	170700000
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	529700000	1375200000
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	529700000	1375200000
17	Other comprehensive income net of taxes	-62700000	-69700000
18	Total Comprehensive Income for the period	467000000	1305500000
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	140800000	140800000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		24218100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.52	19.53
	Diluted earnings (loss) per share from continuing operations	7.5	19.47
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	7.52	19.53
	Diluted earnings (loss) per share from continuing and discontinued operations	7.5	19.47
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	12793200000
	Capital work-in-progress	306700000
	Investment property	0
	Goodwill	15500000
	Other intangible assets	187000000
	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	200000
	Trade receivables, non-current	0
	Loans, non-current	1400000
	Other non-current financial assets	82700000
	Total non-current financial assets	84300000
	Deferred tax assets (net)	257800000
	Other non-current assets	1670000000
	Total non-current assets	15314500000
2	Current assets
	Inventories	9887400000
	Current financial asset
	Current investments	0
	Trade receivables, current	7788100000
	Cash and cash equivalents	895800000
	Bank balance other than cash and cash equivalents	280500000
	Loans, current	600000
	Other current financial assets	48300000
	Total current financial assets	9013300000
	Current tax assets (net)	0
	Other current assets	1394000000
	Total current assets	20294700000
3	Non-current assets classified as held for sale	84800000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35694000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140800000
	Other equity	24365100000
	Total equity attributable to owners of parent	24505900000
	Non controlling interest	0
	Total equity	24505900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	608100000
	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	251900000
	Total non-current financial liabilities	860000000
	Provisions, non-current	378600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	29800000
	Total non-current liabilities	1268400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3691600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	76700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3948800000
	Total Trade payable	4025500000
	Other current financial liabilities	552900000
	Total current financial liabilities	8270000000
	Other current liabilities	229900000
	Provisions, current	1376400000
	Current tax liabilities (Net)	43400000
	Deferred government grants, Current	0
	Total current liabilities	9919700000
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	11188100000
	Total equity and liabilites	35694000000
	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)
	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	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	Remeasurement of the net defined benefit plan	10500000	13800000
	Total Amount of items that will not be reclassified to profit and loss	10500000	13800000
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	Foreign currency translation difference	-78300000	-72200000
2	Gain / (Loss) on cash flow hedge	5100000	-11300000
	Total Amount of items that will be reclassified to profit and loss	-73200000	-83500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-62700000	-69700000

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			1545900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			210300000
	Adjustments for decrease (increase) in inventories			-2524800000
	Adjustments for decrease (increase) in trade receivables, current			-390400000
	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			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			-23700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1245600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			40100000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			21200000
	Adjustments for fair value losses (gains)			6800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-9700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			1200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1423400000
	Net cash flows from (used in) operations			122500000
	Dividends received			0
	Interest paid			0
	Interest received			-28500000
	Income taxes paid (refund)			164200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-70200000
	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			844500000
	Other cash receipts from sales of equity or debt instruments of other entities			13600000
	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			21700000
	Purchase of property, plant and equipment			1373600000
	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			16900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-246400000
	Net cash flows from (used in) investing activities	-2412300000
	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			2352300000
	Repayments of borrowings			256600000
	Payments of lease liabilities			59000000
	Dividends paid			3400000
	Interest paid			195700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1837600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-644900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-6800000
	Net increase (decrease) in cash and cash equivalents			-651700000
	Cash and cash equivalents cash flow statement at beginning of period			1547500000
	Cash and cash equivalents cash flow statement at end of period			895800000