Integrated Filing — IndAS



General information about company
Scrip Code 544222
NSE Symbol AKUMS
MSEI Symbol NOTLISTED
ISIN INE09XN01023
Name of company AKUMS DRUGS AND 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 26-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 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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   14:00:00
End date and time of board meeting 26-May-2025   16:42:00
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 10555470000 41181580000
Other income 175450000 521220000
Total income 10730920000 41702800000
2 Expenses
(a) Cost of materials consumed 6238450000 22536080000
(b) Purchases of stock-in-trade 194900000 1814730000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -42490000 -16470000
(d) Employee benefit expense 1838970000 7158210000
(e) Finance costs 45420000 346000000
(f) Depreciation, depletion and amortisation expense 399970000 1534460000
(f) Other Expenses
1 Fair value changes to financial instruments 0 -38670000
2 Other Expenses 1386510000 5082900000
Total other expenses 1386510000 5044230000
Total expenses 10061730000 38417240000
3 Total profit before exceptional items and tax 669190000 3285560000
4 Exceptional items 82170000 166970000
5 Total profit before tax 751360000 3452530000
6 Tax expense
7 Current tax 181930000 797490000
8 Deferred tax -926630000 -782730000
9 Total tax expenses -744700000 14760000
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 1496060000 3437770000
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 1496060000 3437770000
17 Other comprehensive income net of taxes -10160000 -10950000
18 Total Comprehensive Income for the period 1485900000 3426820000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1476170000 3381760000
Total profit or loss, attributable to non-controlling interests 19890000 56010000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1465960000 3370730000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 19940000 56090000
21 Details of equity share capital
Paid-up equity share capital 306210000 306210000
Face value of equity share capital 30163.93 30163.93
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 9.64 22.6
Diluted earnings (loss) per share from continuing operations 9.64 22.6
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 9.64 22.6
Diluted earnings (loss) per share from continuing and discontinued operations 9.64 22.6
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 13901770000
Capital work-in-progress 1596170000
Investment property
Goodwill 20630000
Other intangible assets 51310000
Intangible assets under development 31720000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1430000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 335560000
Total non-current financial assets 336990000
Deferred tax assets (net) 2080650000
Other non-current assets 369090000
Total non-current assets 18388330000
2 Current assets
Inventories 6809310000
Current financial asset
Current investments 0
Trade receivables, current 7702960000
Cash and cash equivalents 1011910000
Bank balance other than cash and cash equivalents 4752600000
Loans, current 0
Other current financial assets 481280000
Total current financial assets 13948750000
Current tax assets (net)
Other current assets 1988030000
Total current assets 22746090000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 41134420000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 306210000
Other equity 30163930000
Total equity attributable to owners of parent 30470140000
Non controlling interest 165970000
Total equity 30636110000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 342440000
Total non-current financial liabilities 342440000
Provisions, non-current 358970000
Deferred tax liabilities (net) 186160000
Deferred government grants, Non-current
Other non-current liabilities 673270000
Total non-current liabilities 1560840000
Current liabilities
Current financial liabilities
Borrowings, current 136550000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 772030000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5655820000
Total Trade payable 6427850000
Other current financial liabilities 1405570000
Total current financial liabilities 7969970000
Other current liabilities 391410000
Provisions, current 572080000
Current tax liabilities (Net) 4010000
Deferred government grants, Current
Total current liabilities 8937470000
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 10498310000
Total equity and liabilites 41134420000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Property, Plant and Equipment also includes Right of use asset of Rs. 1614.91 million. nOther Non-Current Asset includes Non-Current Tax Asset of Rs. 123.08 million. nNon-Current Lease Liability of Rs. 673.27 million is shown in other non-current liabilities. nCurrent Lease liability of Rs. 72.30 million is shown with Other Current Financial Liability. n



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)
1 CDMO 8397600000 32078760000
2 API 501440000 2192960000
3 Domestic Branded Formulations 1036520000 4335880000
4 International Branded Formulations 396950000 1426130000
5 Trade Generics 222960000 1147850000
6 Inter-segment eliminations 0 0
Total Segment Revenue 10555470000 41181580000
Less: Inter segment revenue 0 0
Revenue from operations 10555470000 41181580000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CDMO 561380000 3323830000
2 API -139430000 -757100000
3 Domestic Branded Formulations 217610000 745740000
4 International Branded Formulations 83410000 257880000
5 Trade Generics -104060000 -306330000
6 Inter-segment eliminations 0 0
Total Profit before tax 618910000 3264020000
i. Finance cost 30370000 30370000
ii. Other Unallocable Expenditure net off Unallocable income -80650000 -80650000
Profit before tax 669190000 3285560000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CDMO 27016490000 27016490000
2 API 4575970000 4575970000
3 Domestic Branded Formulations 734810000 734810000
4 International Branded Formulations 813350000 813350000
5 Trade Generics 739400000 739400000
6 Inter-segment eliminations -735720000 -735720000
Total Segment Asset 33144300000 33144300000
Un-allocable Assets 7990290000 7990290000
Net Segment Asset 41134590000 41134590000
4 Segment Liabilities
Segment Liabilities
1 CDMO 7280970000 7280970000
2 API 601480000 601480000
3 Domestic Branded Formulations 1100830000 1100830000
4 International Branded Formulations 512210000 512210000
5 Trade Generics 432800000 432800000
6 Inter-segment eliminations -735730000 -735730000
Total Segment Liabilities 9192560000 9192560000
Un-allocable Liabilities 1305750000 1305750000
Net Segment Liabilities 10498310000 10498310000
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 Items that will not be reclassified to profit and loss -12550000 -13620000
Total Amount of items that will not be reclassified to profit and loss -12550000 -13620000
2 Income tax relating to items that will not be reclassified to profit or loss -2390000 -2670000
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 0 0
5 Total Other comprehensive income -10160000 -10950000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 3452530000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 346000000
Adjustments for decrease (increase) in inventories -505710000
Adjustments for decrease (increase) in trade receivables, current 341050000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -493000000
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 1192300000
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 1534460000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 332970000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 626080000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 15600000
Adjustments for fair value losses (gains) -38670000
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) -168160000
Other adjustments for non-cash items -34810000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 3148110000
Net cash flows from (used in) operations 6600640000
Dividends received 0
Interest paid 0
Interest received -249860000
Income taxes paid (refund) 831610000
Other inflows (outflows) of cash -867220000
Net cash flows from (used in) operating activities 4651950000
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 85470000
Purchase of property, plant and equipment 2723120000
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 0
Interest received 249860000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3090640000
Net cash flows from (used in) investing activities -5478430000
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 6373710000
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 -3540400000
Repayments of borrowings 1238600000
Payments of lease liabilities 584180000
Dividends paid 0
Interest paid 282640000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 727890000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -98590000
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 -98590000
Cash and cash equivalents cash flow statement at beginning of period 1110500000
Cash and cash equivalents cash flow statement at end of period 1011910000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Walker Chandiok & Co LLP Yes 31-May-2025