Integrated Filing — IndAS

General information about company
Scrip Code	524280
NSE Symbol	KOPRAN
MSEI Symbol	NOTLISTED
ISIN	INE082A01010
Name of company	KOPRAN 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	15-May-2025   12:30:00
End date and time of board meeting	15-May-2025   14:30:00
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	1723631000	6296044000
	Other income	32610000	39820000
	Total income	1756241000	6335864000
2	Expenses
(a)	Cost of materials consumed	1091957000	4009998000
(b)	Purchases of stock-in-trade	77671000	96581000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-16016000	-60412000
(d)	Employee benefit expense	172618000	605362000
(e)	Finance costs	27672000	93389000
(f)	Depreciation, depletion and amortisation expense	38689000	155944000
(f)	Other Expenses
1	Other Expenses	226533000	915516000
	Total other expenses	226533000	915516000
	Total expenses	1619124000	5816378000
3	Total profit before exceptional items and tax	137117000	519486000
4	Exceptional items	0	0
5	Total profit before tax	137117000	519486000
6	Tax expense
7	Current tax	27502000	116522000
8	Deferred tax	12842000	17445000
9	Total tax expenses	40344000	133967000
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	96773000	385519000
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	96773000	385519000
17	Other comprehensive income net of taxes	-9972000	-7949000
18	Total Comprehensive Income for the period	86801000	377570000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	96773000	385519000
	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	-9972000	-7949000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	86801000	377570000
21	Details of equity share capital
	Paid-up equity share capital	482856000	482106000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4700623000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.01	7.99
	Diluted earnings (loss) per share from continuing operations	2.01	7.99
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	2.01	7.99
	Diluted earnings (loss) per share from continuing and discontinued operations	2.01	7.99
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes:ttttttt n1) The above Statement of consolidated and standalone audited financial results have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with Companies lndian Accounting Standards Rules 2015, as amended and other accounting principles generally accepted in lndia. There is no minority interest.tttttttttt n2) The above Statement of consolidated and standalone audited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 15 2025 and have been reviewed by the Statutory Auditors of the Company who have expressed unmodified opinion.ttttttttttt n3) On March 20 2025 the Board of Directors of Kopran Limited subject to obtaining requisite approval from statutory authorities and shareholders, had approved a scheme of amalgamation of Kopran Laboratories Limited in Kopran Limited. Pending approval from authorities, effect of amalgamation is not given in the aforementioned financial statements results.ttttttttttttttttttt n4) The Board has recommended a dividend of 30 percent Rs. 3.00 per equity share of face value of Rs.10 each for the financial year ended March 31 2025, subject to approval of shareholders at the ensuing Annual General Meeting of the Company. ttttttttttttttttttt n5) During the quarter ended March 31 2025 the Company has alloted 36200 equity shares of Rs. 10 each fully paid up, on exercise of stock options by employees in accordance with the Companys Kopran Employee Stock Option Plan 2023.ttttttttttttttttttt n6) The Company and the subsidiaries together referred to as Group are engaged primarily in the Pharmaceuticals business and there are no separate reportable segments as per Ind AS 108 on Operating Segment Reporting.tttttttttttttttttttt n7) Figures for the previous period have been regrouped or reclassified wherever necessary to make them comparable with the figures of the current period.

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	1966484000
	Capital work-in-progress	993832000
	Investment property
	Goodwill	58000
	Other intangible assets	117532000
	Intangible assets under development	138142000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	566000
	Trade receivables, non-current	49683000
	Loans, non-current	0
	Other non-current financial assets	76339000
	Total non-current financial assets	126588000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	3342636000
2	Current assets
	Inventories	1694232000
	Current financial asset
	Current investments	0
	Trade receivables, current	2149327000
	Cash and cash equivalents	194728000
	Bank balance other than cash and cash equivalents	63913000
	Loans, current	78779000
	Other current financial assets	781000
	Total current financial assets	2487528000
	Current tax assets (net)	19008000
	Other current assets	896723000
	Total current assets	5097491000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	8440127000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	482856000
	Other equity	4700623000
	Total equity attributable to owners of parent	5183479000
	Non controlling interest
	Total equity	5183479000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	164830000
	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	267093000
	Total non-current financial liabilities	431923000
	Provisions, non-current	108944000
	Deferred tax liabilities (net)	93200000
	Deferred government grants, Non-current
	Other non-current liabilities	99144000
	Total non-current liabilities	733211000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1313044000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	67262000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1126857000
	Total Trade payable	1194119000
	Other current financial liabilities
	Total current financial liabilities	2507163000
	Other current liabilities
	Provisions, current	15730000
	Current tax liabilities (Net)	544000
	Deferred government grants, Current
	Total current liabilities	2523437000
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	3256648000
	Total equity and liabilites	8440127000
	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	Remeasurement of defined benefit plans	-13245000	-11611000
2	Exchange difference in translating the financial statement of Foreign operation	-60000	739000
	Total Amount of items that will not be reclassified to profit and loss	-13305000	-10872000
2	Income tax relating to items that will not be reclassified to profit or loss	-3333000	-2923000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-9972000	-7949000

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			519486000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			93388000
	Adjustments for decrease (increase) in inventories			-302256000
	Adjustments for decrease (increase) in trade receivables, current			20653000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-109714000
	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			20764000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			74660000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			155944000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			8648000
	Adjustments for other financial liabilities, current			70891000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-10322000
	Adjustments for dividend income			9000
	Adjustments for interest income			3163000
	Adjustments for share-based payments			0
	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)			0
	Other adjustments for non-cash items			12189000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			31673000
	Net cash flows from (used in) operations			551159000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			132464000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			418695000
	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			191000
	Purchase of property, plant and equipment			549017000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			40172000
	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			-11655000
	Cash receipts from repayment of advances and loans made to other parties			12733000
	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			9000
	Interest received			3163000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2842000
	Net cash flows from (used in) investing activities	-564280000
	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			13425000
	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			-484013000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			144632000
	Income taxes paid (refund)			94131000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			258675000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			113090000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			726000
	Net increase (decrease) in cash and cash equivalents			113816000
	Cash and cash equivalents cash flow statement at beginning of period			80912000
	Cash and cash equivalents cash flow statement at end of period			194728000