Integrated Filing — IndAS



General information about company
Scrip Code 544122
NSE Symbol ENTERO
MSEI Symbol NOTLISTED
ISIN INE010601016
Name of company Entero Healthcare Solutions 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Wholesale Distribution of Pharmaceutical Products
Start date and time of board meeting 27-May-2025   16:00:00
End date and time of board meeting 27-May-2025   18:40:00
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 13390560000 50957800000
Other income 72920000 395050000
Total income 13463480000 51352850000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 12049210000 47564850000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 33670000 -1470110000
(d) Employee benefit expense 520150000 1990410000
(e) Finance costs 104880000 416220000
(f) Depreciation, depletion and amortisation expense 84930000 306920000
(f) Other Expenses
1 Legal and professional charges 33100000 113670000
2 Distribution Cost 84600000 366370000
3 Travelling expenses 26970000 82000000
4 Insurance 7120000 20560000
5 Business promotion expenses 20940000 90420000
6 Power and fuel 18530000 72040000
7 Repairs and maintenance 12380000 49240000
8 Printing and stationery 10280000 41100000
9 Commission Expenses 19210000 67120000
10 Other Expenses 65260000 254650000
Total other expenses 298390000 1157170000
Total expenses 13091230000 49965460000
3 Total profit before exceptional items and tax 372250000 1387390000
4 Exceptional items 0 0
5 Total profit before tax 372250000 1387390000
6 Tax expense
7 Current tax 38660000 256090000
8 Deferred tax 19370000 56960000
9 Total tax expenses 58030000 313050000
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 314220000 1074340000
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 314220000 1074340000
17 Other comprehensive income net of taxes 5590000 4870000
18 Total Comprehensive Income for the period 319810000 1079210000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 256860000 948200000
Total profit or loss, attributable to non-controlling interests 57360000 126140000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4180000 3470000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1410000 1400000
21 Details of equity share capital
Paid-up equity share capital 435080000 435080000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 16806370000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.91 21.8
Diluted earnings (loss) per share from continuing operations 5.9 21.76
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 5.91 21.8
Diluted earnings (loss) per share from continuing and discontinued operations 5.9 21.76
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 1320590000
Capital work-in-progress 0
Investment property 0
Goodwill 4239550000
Other intangible assets 32710000
Intangible assets under development 2620000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 262310000
Total non-current financial assets 262310000
Deferred tax assets (net) 143010000
Other non-current assets 267270000
Total non-current assets 6268060000
2 Current assets
Inventories 6597810000
Current financial asset
Current investments 575550000
Trade receivables, current 8303580000
Cash and cash equivalents 2292780000
Bank balance other than cash and cash equivalents 311430000
Loans, current 790000
Other current financial assets 1832370000
Total current financial assets 13316500000
Current tax assets (net) 0
Other current assets 842780000
Total current assets 20757090000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 27025150000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 435080000
Other equity 16806370000
Total equity attributable to owners of parent 17241450000
Non controlling interest 462110000
Total equity 17703560000
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 775010000
Total non-current financial liabilities 775010000
Provisions, non-current 96410000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 871420000
Current liabilities
Current financial liabilities
Borrowings, current 2988110000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 438460000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3534580000
Total Trade payable 3973040000
Other current financial liabilities 1271580000
Total current financial liabilities 8232730000
Other current liabilities 107220000
Provisions, current 26770000
Current tax liabilities (Net) 83450000
Deferred government grants, Current 0
Total current liabilities 8450170000
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 9321590000
Total equity and liabilites 27025150000
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 subsequently to profit and loss 7520000 6550000
Total Amount of items that will not be reclassified to profit and loss 7520000 6550000
2 Income tax relating to items that will not be reclassified to profit or loss 1930000 1680000
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 5590000 4870000



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 1387390000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 416220000
Adjustments for decrease (increase) in inventories -1465620000
Adjustments for decrease (increase) in trade receivables, current -1088380000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -268220000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -176480000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1054950000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -51430000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 306920000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -26710000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -193270000
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 374460000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1866480000
Net cash flows from (used in) operations -479090000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 381400000
Other inflows (outflows) of cash 91850000
Net cash flows from (used in) operating activities -768640000
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 3297480000
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 9400000
Purchase of property, plant and equipment 113140000
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 381040000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 5218200000
Net cash flows from (used in) investing activities 2198020000
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 11210000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 675220000
Repayments of borrowings 458220000
Payments of lease liabilities 190360000
Dividends paid 0
Interest paid 415640000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -358840000
Net cash flows from (used in) financing activities -736630000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 692750000
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 692750000
Cash and cash equivalents cash flow statement at beginning of period 1600050000
Cash and cash equivalents cash flow statement at end of period 2292800000





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 MSK & Associates Yes 31-Jul-2027