Integrated Filing — IndAS

General information about company
Scrip Code	544210
NSE Symbol	EMCURE
MSEI Symbol	NOTLISTED
ISIN	INE168P01015
Name of company	EMCURE PHARMACEUTICALS 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	13-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   13:20:00
End date and time of board meeting	22-May-2025   14:15:00
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	21162450000	78959970000
	Other income	44530000	672610000
	Total income	21206980000	79632580000
2	Expenses
(a)	Cost of materials consumed	4038730000	15269010000
(b)	Purchases of stock-in-trade	5718560000	18832350000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-836190000	-2635330000
(d)	Employee benefit expense	3733650000	14462920000
(e)	Finance costs	390250000	1757840000
(f)	Depreciation, depletion and amortisation expense	968370000	3841280000
(f)	Other Expenses
1	Other Expenses	4608460000	18342480000
2	Net (gain) / loss on foreign currency transactions	-124760000	-55240000
	Total other expenses	4483700000	18287240000
	Total expenses	18497070000	69815310000
3	Total profit before exceptional items and tax	2709910000	9817270000
4	Exceptional items	-103780000	-103780000
5	Total profit before tax	2606130000	9713490000
6	Tax expense
7	Current tax	915530000	2921570000
8	Deferred tax	-281770000	-282750000
9	Total tax expenses	633760000	2638820000
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	1972370000	7074670000
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	1972370000	7074670000
17	Other comprehensive income net of taxes	284250000	314920000
18	Total Comprehensive Income for the period	2256620000	7389590000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1889570000	6813320000
	Total profit or loss, attributable to non-controlling interests	82800000	82800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2176170000	7130730000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	80450000	258860000
21	Details of equity share capital
	Paid-up equity share capital	1894830000	1894830000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		42567030000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.97	36.43
	Diluted earnings (loss) per share from continuing operations	9.97	36.43
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	9.97	36.43
	Diluted earnings (loss) per share from continuing and discontinued operations	9.97	36.43
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For detailed notes refer full results uploaded on website of stock exchanges and company.

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	19535990000
	Capital work-in-progress	1240640000
	Investment property	0
	Goodwill	3677750000
	Other intangible assets	8753560000
	Intangible assets under development	533360000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	193360000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	394720000
	Total non-current financial assets	588080000
	Deferred tax assets (net)	1109900000
	Other non-current assets	388930000
	Total non-current assets	35828210000
2	Current assets
	Inventories	19318120000
	Current financial asset
	Current investments	760430000
	Trade receivables, current	20022430000
	Cash and cash equivalents	1555360000
	Bank balance other than cash and cash equivalents	97610000
	Loans, current	0
	Other current financial assets	525210000
	Total current financial assets	22961040000
	Current tax assets (net)	940380000
	Other current assets	3279480000
	Total current assets	46499020000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	82327230000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1894830000
	Other equity	42567030000
	Total equity attributable to owners of parent	44461860000
	Non controlling interest	1953680000
	Total equity	46415540000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1899370000
	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	5508570000
	Total non-current financial liabilities	7407940000
	Provisions, non-current	475780000
	Deferred tax liabilities (net)	1200330000
	Deferred government grants, Non-current	0
	Other non-current liabilities	144930000
	Total non-current liabilities	9228980000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5417670000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	322870000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	14472940000
	Total Trade payable	14795810000
	Other current financial liabilities	3595280000
	Total current financial liabilities	23808760000
	Other current liabilities	1205790000
	Provisions, current	545120000
	Current tax liabilities (Net)	1123040000
	Deferred government grants, Current	0
	Total current liabilities	26682710000
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	35911690000
	Total equity and liabilites	82327230000
	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	Other Comprehensive income/(loss) not to be reclassified to profit and loss	-29010000	-36170000
	Total Amount of items that will not be reclassified to profit and loss	-29010000	-36170000
2	Income tax relating to items that will not be reclassified to profit or loss	-7730000	-9740000
3	Amount of items that will be reclassified to profit and loss
1	Other comprehensive income/(loss) to be reclassified to profit or loss	305530000	341350000
	Total Amount of items that will be reclassified to profit and loss	305530000	341350000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	284250000	314920000

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			9713490000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1757840000
	Adjustments for decrease (increase) in inventories			-4067120000
	Adjustments for decrease (increase) in trade receivables, current			-1434390000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-672960000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			172670000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1702140000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-52910000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3841280000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			51370000
	Adjustments for provisions, non-current			42580000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			12370000
	Adjustments for unrealised foreign exchange losses gains			494710000
	Adjustments for dividend income			0
	Adjustments for interest income			90440000
	Adjustments for share-based payments			19890000
	Adjustments for fair value losses (gains)			0
	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)			-504890000
	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)			1272140000
	Net cash flows from (used in) operations			10985630000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2468580000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8517050000
	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			86560000
	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			306010000
	Purchase of property, plant and equipment			2217670000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			1851600000
	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			231440000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2678370000
	Net cash flows from (used in) investing activities	-940010000
	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			7792280000
	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			0
	Repayments of borrowings			14057990000
	Payments of lease liabilities			587090000
	Dividends paid			0
	Interest paid			1286770000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-8139570000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-562530000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-20490000
	Net increase (decrease) in cash and cash equivalents			-583020000
	Cash and cash equivalents cash flow statement at beginning of period			439910000
	Cash and cash equivalents cash flow statement at end of period			-143110000