Integrated Filing — IndAS

General information about company
Scrip Code	506260
NSE Symbol	ANUHPHR
MSEI Symbol	NOTLISTED
ISIN	INE489G01022
Name of company	ANUH PHARMA 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-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	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	Bluk Drugs and Chemicals
Start date and time of board meeting	23-May-2025   13:00:00
End date and time of board meeting	23-May-2025   19:20:00
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	2025-05-23
Indicate Company website link for updated RPT policy of the Company	www.anuhpharma.com
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
NA

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	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	1981395000	6615149000
	Other income	13983000	94553000
	Total income	1995378000	6709702000
2	Expenses
(a)	Cost of materials consumed	1379168000	4632771000
(b)	Purchases of stock-in-trade	109250000	385464000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3830000	-24544000
(d)	Employee benefit expense	68462000	230392000
(e)	Finance costs	335000	6193000
(f)	Depreciation, depletion and amortisation expense	27560000	87394000
(f)	Other Expenses
1	Other expenses	241636000	781979000
	Total other expenses	241636000	781979000
	Total expenses	1822581000	6099649000
3	Total profit before exceptional items and tax	172797000	610053000
4	Exceptional items	0	0
5	Total profit before tax	172797000	610053000
6	Tax expense
7	Current tax	54156000	153056000
8	Deferred tax	-5929000	-16522000
9	Total tax expenses	48227000	136534000
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	124570000	473519000
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	124570000	473519000
17	Other comprehensive income net of taxes	1027000	-170000
18	Total Comprehensive Income for the period	125597000	473349000
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	250560000	250560000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		3009688000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.49	9.45
	Diluted earnings (loss) per share from continuing operations	2.49	9.45
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	2.49	9.45
	Diluted earnings (loss) per share from continuing and discontinued operations	2.49	9.45
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	495775000
	Capital work-in-progress	2714000
	Investment property	0
	Goodwill	0
	Other intangible assets	86373000
	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	519548000
	Trade receivables, non-current
	Loans, non-current	1600000
	Other non-current financial assets	157631000
	Total non-current financial assets	678779000
	Deferred tax assets (net)	20803000
	Other non-current assets	20132000
	Total non-current assets	1304576000
2	Current assets
	Inventories	744809000
	Current financial asset
	Current investments	538575000
	Trade receivables, current	2158673000
	Cash and cash equivalents	195574000
	Bank balance other than cash and cash equivalents	1777000
	Loans, current	5473000
	Other current financial assets	2884000
	Total current financial assets	2902956000
	Current tax assets (net)	0
	Other current assets	113936000
	Total current assets	3761701000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5066277000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	250560000
	Other equity	3009688000
	Total equity attributable to owners of parent	3260248000
	Non controlling interest
	Total equity	3260248000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	583000
	Total non-current financial liabilities	583000
	Provisions, non-current	20310000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	20893000
	Current liabilities
	Current financial liabilities
	Borrowings, current	104981000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	14422000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1554027000
	Total Trade payable	1568449000
	Other current financial liabilities	72566000
	Total current financial liabilities	1745996000
	Other current liabilities	31992000
	Provisions, current	1673000
	Current tax liabilities (Net)	5475000
	Deferred government grants, Current	0
	Total current liabilities	1785136000
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	1806029000
	Total equity and liabilites	5066277000
	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		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	Audited	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 Defined Benefit Plans	1373000	-227000
	Total Amount of items that will not be reclassified to profit and loss	1373000	-227000
2	Income tax relating to items that will not be reclassified to profit or loss	346000	-57000
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	1027000	-170000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			610053000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			6193000
	Adjustments for decrease (increase) in inventories			9193000
	Adjustments for decrease (increase) in trade receivables, current			-271158000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-53460000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			6301000
	Adjustments for other financial assets, current			704000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			177269000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-5903000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			87394000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			6421000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			3309000
	Adjustments for dividend income			435000
	Adjustments for interest income			14364000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-39876000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-29171000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-10003000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-127586000
	Net cash flows from (used in) operations			482467000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			111219000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			371248000
	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			-12143000
	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			-1829000
	Purchase of property, plant and equipment			199629000
	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			435000
	Interest received			14072000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-199094000
	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			84847000
	Repayments of borrowings			0
	Payments of lease liabilities			3464000
	Dividends paid			125222000
	Interest paid			4758000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-48597000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			123557000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			123557000
	Cash and cash equivalents cash flow statement at beginning of period			72017000
	Cash and cash equivalents cash flow statement at end of period			195574000