Integrated Filing — IndAS

General information about company
Scrip Code	524715
NSE Symbol	SUNPHARMA
MSEI Symbol	NOTLISTED
ISIN	INE044A01036
Name of company	Sun Pharmaceutical Industries 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	12-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	Pharmaceuticals
Start date and time of board meeting	22-May-2025   10:40:00
End date and time of board meeting	22-May-2025   15:55:00
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	129588400000	525784400000
	Other income	6128700000	19650400000
	Total income	135717100000	545434800000
2	Expenses
(a)	Cost of materials consumed	18450600000	64491000000
(b)	Purchases of stock-in-trade	10367300000	41479500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2446000000	1503100000
(d)	Employee benefit expense	24885200000	99731200000
(e)	Finance costs	491400000	2313600000
(f)	Depreciation, depletion and amortisation expense	6637900000	25753900000
(f)	Other Expenses
1	Other expenses	44082800000	167718000000
2	Net (gain) / loss on foreign currency transactions	-2912400000	-1855300000
	Total other expenses	41170400000	165862700000
	Total expenses	99556800000	401135000000
3	Total profit before exceptional items and tax	36160300000	144299800000
4	Exceptional items	-3616800000	-6778500000
5	Total profit before tax	32543500000	137521300000
6	Tax expense
7	Current tax	10937100000	27720300000
8	Deferred tax	0	0
9	Total tax expenses	10937100000	27720300000
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	21606400000	109801000000
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	-67100000	-153500000
16	Total profit (loss) for period	21539300000	109647500000
17	Other comprehensive income net of taxes	3353300000	9124100000
18	Total Comprehensive Income for the period	24892600000	118771600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	21498800000	109290400000
	Total profit or loss, attributable to non-controlling interests	40500000	40500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	24813400000	118389000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	79200000	382600000
21	Details of equity share capital
	Paid-up equity share capital	2399300000	2399300000
	Face value of equity share capital	0	719780.9
27	Details of debt securities
22	Reserves excluding revaluation reserve		719780900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9	45.6
	Diluted earnings (loss) per share from continuing operations	9	45.6
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	9	45.6
	Diluted earnings (loss) per share from continuing and discontinued operations	9	45.6
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Quarterly resuls are available on Company's website and stock exchanges

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	100359400000
	Capital work-in-progress	12343400000
	Investment property
	Goodwill	89394200000
	Other intangible assets	36109200000
	Intangible assets under development	54096200000
	Biological assets other than bearer plants
	Investments accounted for using equity method	4487300000
	Non-current financial assets
	Non-current investments	42489700000
	Trade receivables, non-current
	Loans, non-current	27900000
	Other non-current financial assets	1770400000
	Total non-current financial assets	44288000000
	Deferred tax assets (net)	44075500000
	Other non-current assets	9607900000
	Total non-current assets	394761100000
2	Current assets
	Inventories	102433300000
	Current financial asset
	Current investments	136561000000
	Trade receivables, current	130461100000
	Cash and cash equivalents	102687700000
	Bank balance other than cash and cash equivalents	10628500000
	Loans, current	483800000
	Other current financial assets	17406600000
	Total current financial assets	398228700000
	Current tax assets (net)	0
	Other current assets	25278600000
	Total current assets	525940600000
3	Non-current assets classified as held for sale	304100000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	921005800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2399300000
	Other equity	719780900000
	Total equity attributable to owners of parent	722180200000
	Non controlling interest	2679300000
	Total equity	724859500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	25200000
	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	3664200000
	Total non-current financial liabilities	3689400000
	Provisions, non-current	4650400000
	Deferred tax liabilities (net)	1924400000
	Deferred government grants, Non-current
	Other non-current liabilities	3940000000
	Total non-current liabilities	14204200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	18671100000
	Trade payables, 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	61843400000
	Total Trade payable	61843400000
	Other current financial liabilities	20846600000
	Total current financial liabilities	101361100000
	Other current liabilities	11697900000
	Provisions, current	61551300000
	Current tax liabilities (Net)	7331800000
	Deferred government grants, Current
	Total current liabilities	181942100000
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	196146300000
	Total equity and liabilites	921005800000
	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 profit or loss	1197800000	-451000000
	Total Amount of items that will not be reclassified to profit and loss	1197800000	-451000000
2	Income tax relating to items that will not be reclassified to profit or loss	287500000	-115600000
3	Amount of items that will be reclassified to profit and loss
1	Items that may be reclassified to profit or loss	2672300000	9451700000
	Total Amount of items that will be reclassified to profit and loss	2672300000	9451700000
4	Income tax relating to items that will be reclassified to profit or loss	229300000	-7800000
5	Total Other comprehensive income	3353300000	9124100000

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			137521300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2313600000
	Adjustments for decrease (increase) in inventories			-1839700000
	Adjustments for decrease (increase) in trade receivables, current			-16020500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-593200000
	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			5279700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1820300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			25753900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2953000000
	Adjustments for provisions, current			8117800000
	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			-3366700000
	Adjustments for dividend income			669000000
	Adjustments for interest income			12301300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-1337800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-4129500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			1987400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			7968000000
	Net cash flows from (used in) operations			145489300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4768400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			140720900000
	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			2728300000
	Other cash receipts from sales of equity or debt instruments of other entities			294175400000
	Other cash payments to acquire equity or debt instruments of other entities			323087000000
	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			610100000
	Purchase of property, plant and equipment			21285800000
	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			33800000
	Cash receipts from repayment of advances and loans made to other parties			320000000
	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			660200000
	Interest received			8037500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-9729900000
	Net cash flows from (used in) investing activities	-53061600000
	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			33617000000
	Repayments of borrowings			43920400000
	Payments of lease liabilities			1345100000
	Dividends paid			36173000000
	Interest paid			2238200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-28998500000
	Net cash flows from (used in) financing activities			-79058200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			8601100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1230100000
	Net increase (decrease) in cash and cash equivalents			9831200000
	Cash and cash equivalents cash flow statement at beginning of period			92856500000
	Cash and cash equivalents cash flow statement at end of period			102687700000