Integrated Filing — IndAS

General information about company
Scrip Code	532531
NSE Symbol	STAR
MSEI Symbol	NOTLISTED
ISIN	INE939A01011
Name of company	STRIDES PHARMA SCIENCE 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	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	22-May-2025   11:30:00
End date and time of board meeting	22-May-2025   13:25:00
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	11903930000	45653350000
	Other income	119790000	587220000
	Total income	12023720000	46240570000
2	Expenses
(a)	Cost of materials consumed	2697320000	14758920000
(b)	Purchases of stock-in-trade	2315970000	6880820000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-23620000	-1840070000
(d)	Employee benefit expense	2228640000	8627580000
(e)	Finance costs	503220000	2488510000
(f)	Depreciation, depletion and amortisation expense	488600000	1922600000
(f)	Other Expenses
1	Other Expenses	2506940000	9197980000
	Total other expenses	2506940000	9197980000
	Total expenses	10717070000	42036340000
3	Total profit before exceptional items and tax	1306650000	4204230000
4	Exceptional items	-274150000	646610000
5	Total profit before tax	1032500000	4850840000
6	Tax expense
7	Current tax	45680000	469090000
8	Deferred tax	161910000	306070000
9	Total tax expenses	207590000	775160000
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	824910000	4075680000
12	Profit (loss) from discontinued operations before tax	0	31881070000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	31881070000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	31270000	18370000
16	Total profit (loss) for period	856180000	35975120000
17	Other comprehensive income net of taxes	771160000	1498120000
18	Total Comprehensive Income for the period	1627340000	37473240000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	821940000	35934550000
	Total profit or loss, attributable to non-controlling interests	34240000	34240000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1591150000	37405210000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	36190000	68030000
21	Details of equity share capital
	Paid-up equity share capital	921630000	921630000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.92	44.05
	Diluted earnings (loss) per share from continuing operations	8.92	44.05
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	346.49
	Diluted earnings (loss) per share from discontinued operations	0	346.45
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	8.92	390.54
	Diluted earnings (loss) per share from continuing and discontinued operations	8.92	390.5
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	8806920000
	Capital work-in-progress	996460000
	Investment property	111740000
	Goodwill	5465720000
	Other intangible assets	4608540000
	Intangible assets under development	1071120000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	106790000
	Non-current financial assets
	Non-current investments	3290290000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1668170000
	Total non-current financial assets	4958460000
	Deferred tax assets (net)	2691330000
	Other non-current assets	681060000
	Total non-current assets	29498140000
2	Current assets
	Inventories	12775710000
	Current financial asset
	Current investments	695000000
	Trade receivables, current	12029410000
	Cash and cash equivalents	1125640000
	Bank balance other than cash and cash equivalents	242190000
	Loans, current	104460000
	Other current financial assets	1742990000
	Total current financial assets	15939690000
	Current tax assets (net)	0
	Other current assets	2273710000
	Total current assets	30989110000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	60487250000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	921630000
	Other equity	24596680000
	Total equity attributable to owners of parent	25518310000
	Non controlling interest	346330000
	Total equity	25864640000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5712440000
	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	662050000
	Total non-current financial liabilities	6374490000
	Provisions, non-current	1139380000
	Deferred tax liabilities (net)	1193560000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	8707430000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12243690000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	319330000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10005650000
	Total Trade payable	10324980000
	Other current financial liabilities	1393280000
	Total current financial liabilities	23961950000
	Other current liabilities	800770000
	Provisions, current	812090000
	Current tax liabilities (Net)	340370000
	Deferred government grants, Current	0
	Total current liabilities	25915180000
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	34622610000
	Total equity and liabilites	60487250000
	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 statement of profit and loss	790490000	1849700000
	Total Amount of items that will not be reclassified to profit and loss	790490000	1849700000
2	Income tax relating to items that will not be reclassified to profit or loss	192190000	461230000
3	Amount of items that will be reclassified to profit and loss
1	Items that may be reclassified to statement of profit and loss	186120000	117880000
	Total Amount of items that will be reclassified to profit and loss	186120000	117880000
4	Income tax relating to items that will be reclassified to profit or loss	13260000	8230000
5	Total Other comprehensive income	771160000	1498120000

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			4850840000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2488510000
	Adjustments for decrease (increase) in inventories			-2170200000
	Adjustments for decrease (increase) in trade receivables, current			-516330000
	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			1049280000
	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			1922600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			10900000
	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			136420000
	Adjustments for dividend income			479630000
	Adjustments for interest income			0
	Adjustments for share-based payments			16090000
	Adjustments for fair value losses (gains)			-1021140000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-21010000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-92980000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1322510000
	Net cash flows from (used in) operations			6173350000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-670390000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6843740000
	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			681030000
	Purchase of property, plant and equipment			2424980000
	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			415290000
	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			133460000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			298310000
	Net cash flows from (used in) investing activities	-896890000
	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			61020000
	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			1713830000
	Repayments of borrowings			7637000000
	Payments of lease liabilities			333760000
	Dividends paid			229900000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-6425810000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-478960000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-5380000
	Net increase (decrease) in cash and cash equivalents			-484340000
	Cash and cash equivalents cash flow statement at beginning of period			1609980000
	Cash and cash equivalents cash flow statement at end of period			1125640000