Integrated Filing — IndAS



General information about company
Scrip Code 532771
NSE Symbol JHS
MSEI Symbol NOTLISTED
ISIN INE544H01014
Name of company JHS SVENDGAARD LABORATORIES 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 Half Yearly
Reporting Quarter Yearly
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 oral care manufacturing
Start date and time of board meeting 27-May-2025   15:23:00
End date and time of board meeting 27-May-2025   15:56:00
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-Oct-2024 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 251732000 919973000
Other income 14220000 28771000
Total income 265952000 948744000
2 Expenses
(a) Cost of materials consumed 165928000 574575000
(b) Purchases of stock-in-trade 12948000 30819000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 15446000 5028000
(d) Employee benefit expense 22652000 101163000
(e) Finance costs 2137000 5650000
(f) Depreciation, depletion and amortisation expense 20225000 79502000
(f) Other Expenses
1 Other Expenses 88526000 248489000
Total other expenses 88526000 248489000
Total expenses 327862000 1045226000
3 Total profit before exceptional items and tax -61910000 -96482000
4 Exceptional items -28594000 -28594000
5 Total profit before tax -90504000 -125076000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -20913000 71884000
9 Total tax expenses -20913000 71884000
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 -69591000 -196960000
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 -69591000 -196960000
17 Other comprehensive income net of taxes 528000 878000
18 Total Comprehensive Income for the period -69063000 -196082000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -69591000 -197443000
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 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 856040000 856040000
Face value of equity share capital 10 10
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 -0.84 -2.37
Diluted earnings (loss) per share from continuing operations -0.84 -2.37
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 -0.84 -2.37
Diluted earnings (loss) per share from continuing and discontinued operations -0.84 -2.37
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 859185000
Capital work-in-progress 0
Investment property 0
Goodwill 7961000
Other intangible assets 36113000
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 36400000
Trade receivables, non-current 0
Loans, non-current 7421000
Other non-current financial assets 46125000
Total non-current financial assets 89946000
Deferred tax assets (net) 33031000
Other non-current assets 447172000
Total non-current assets 1473408000
2 Current assets
Inventories 118834000
Current financial asset
Current investments 0
Trade receivables, current 130591000
Cash and cash equivalents 67454000
Bank balance other than cash and cash equivalents 127979000
Loans, current 0
Other current financial assets 4723000
Total current financial assets 330747000
Current tax assets (net) 1590000
Other current assets 87104000
Total current assets 538275000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2011683000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 856040000
Other equity 871232000
Total equity attributable to owners of parent 1727272000
Non controlling interest 0
Total equity 1727272000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6853000
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 5205000
Total non-current financial liabilities 12058000
Provisions, non-current 15057000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 10215000
Total non-current liabilities 37330000
Current liabilities
Current financial liabilities
Borrowings, current 44574000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 39222000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 95192000
Total Trade payable 134414000
Other current financial liabilities 48072000
Total current financial liabilities 227060000
Other current liabilities 18460000
Provisions, current 1561000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 247081000
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 284411000
Total equity and liabilites 2011683000
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-Oct-2024 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-Oct-2024 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 Other comprehensive income 714000 1186000
Total Amount of items that will not be reclassified to profit and loss 714000 1186000
2 Income tax relating to items that will not be reclassified to profit or loss 186000 308000
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 528000 878000



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 -125076000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 7743000
Adjustments for decrease (increase) in trade receivables, current -24372000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -22394000
Adjustments for decrease (increase) in other non-current assets -2658000
Adjustments for other financial assets, non-current -248000
Adjustments for other financial assets, current -159000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -3947000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3247000
Adjustments for increase (decrease) in other non-current liabilities -1960000
Adjustments for depreciation and amortisation expense 79502000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 28594000
Adjustments for provisions, current -341000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 2516000
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 0
Adjustments for fair value losses (gains) -3159000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -1068000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 22360000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 83656000
Net cash flows from (used in) operations -41420000
Dividends received 0
Interest paid -4720000
Interest received -12237000
Income taxes paid (refund) 2842000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -51779000
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 5028000
Purchase of property, plant and equipment 97565000
Proceeds from sales of investment property 1717000
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 8285000
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 17656000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -137646000
Net cash flows from (used in) investing activities -202525000
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 200000000
Proceeds from issuing other equity instruments 25000000
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 15846000
Repayments of borrowings 0
Payments of lease liabilities 7878000
Dividends paid 0
Interest paid 2256000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 230712000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -23592000
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 -23592000
Cash and cash equivalents cash flow statement at beginning of period 91047000
Cash and cash equivalents cash flow statement at end of period 67455000





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 No
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 V K KHOSLA & CO Yes 30-Apr-2027