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	Standalone
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
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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	www.unichemlabs.com/pdf/policies/related-party-transactions-policy.pdf
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
As there is no default on loans and debt securities, hence the disclosure is not applicable.

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	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	4612400000	17357000000
	Other income	60500000	408300000
	Total income	4672900000	17765300000
2	Expenses
(a)	Cost of materials consumed	2208000000	8297700000
(b)	Purchases of stock-in-trade	1800000	8500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	18800000	-333300000
(d)	Employee benefit expense	700800000	2875100000
(e)	Finance costs	15300000	76200000
(f)	Depreciation, depletion and amortisation expense	274700000	1084100000
(f)	Other Expenses
1	Other Expenses	933200000	3970200000
	Total other expenses	933200000	3970200000
	Total expenses	4152600000	15978500000
3	Total profit before exceptional items and tax	520300000	1786800000
4	Exceptional items	40000000	40000000
5	Total profit before tax	560300000	1826800000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	48100000	197200000
9	Total tax expenses	48100000	197200000
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	512200000	1629600000
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	512200000	1629600000
17	Other comprehensive income net of taxes	14100000	1000000
18	Total Comprehensive Income for the period	526300000	1630600000
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	140800000	140800000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		24309700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.28	23.15
	Diluted earnings (loss) per share from continuing operations	7.26	23.08
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	7.28	23.15
	Diluted earnings (loss) per share from continuing and discontinued operations	7.26	23.08
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	12559900000
	Capital work-in-progress	310300000
	Investment property	0
	Goodwill	0
	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	456200000
	Trade receivables, non-current	0
	Loans, non-current	343200000
	Other non-current financial assets	63400000
	Total non-current financial assets	862800000
	Deferred tax assets (net)	0
	Other non-current assets	1413500000
	Total non-current assets	15333500000
2	Current assets
	Inventories	5840600000
	Current financial asset
	Current investments	0
	Trade receivables, current	7481400000
	Cash and cash equivalents	605800000
	Bank balance other than cash and cash equivalents	280500000
	Loans, current	86100000
	Other current financial assets	48300000
	Total current financial assets	8502100000
	Current tax assets (net)	0
	Other current assets	1320700000
	Total current assets	15663400000
3	Non-current assets classified as held for sale	95200000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31092100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140800000
	Other equity	24456700000
	Total equity attributable to owners of parent	24597500000
	Non controlling interest
	Total equity	24597500000
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	107500000
	Total non-current financial liabilities	715600000
	Provisions, non-current	378600000
	Deferred tax liabilities (net)	198700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	6400000
	Total non-current liabilities	1299300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	502400000
	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	2539800000
	Total Trade payable	2616500000
	Other current financial liabilities	497400000
	Total current financial liabilities	3616300000
	Other current liabilities	202600000
	Provisions, current	1376400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	5195300000
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	6494600000
	Total equity and liabilites	31092100000
	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		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	Unaudited	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 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	1500000	1500000
3	Amount of items that will be reclassified to profit and loss
1	Gain/(loss) on cash flow hedge	5100000	-11300000
	Total Amount of items that will be reclassified to profit and loss	5100000	-11300000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	14100000	1000000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1826800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			76200000
	Adjustments for decrease (increase) in inventories			-835300000
	Adjustments for decrease (increase) in trade receivables, current			-1367000000
	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			28200000
	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			1084100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-40000000
	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			-16300000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	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			-12400000
	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)			-1074500000
	Net cash flows from (used in) operations			752300000
	Dividends received			0
	Interest paid			0
	Interest received			-26600000
	Income taxes paid (refund)			2800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			722900000
	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			8200000
	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			29400000
	Purchase of property, plant and equipment			1128100000
	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			15000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-242400000
	Net cash flows from (used in) investing activities	-1320700000
	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			715800000
	Repayments of borrowings			256600000
	Payments of lease liabilities			10500000
	Dividends paid			3600000
	Interest paid			62500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-428700000
	Net cash flows from (used in) financing activities			-46100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-643900000
	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			-650700000
	Cash and cash equivalents cash flow statement at beginning of period			1256500000
	Cash and cash equivalents cash flow statement at end of period			605800000