Integrated Filing — IndAS



General information about company
Scrip Code 524816
NSE Symbol NATCOPHARM
MSEI Symbol NOTLISTED
ISIN INE987B01026
Name of company NATCO 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   13:00:00
End date and time of board meeting 28-May-2025   15:30:00
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 12210000000 44295000000
Other income 663000000 3545000000
Total income 12873000000 47840000000
2 Expenses
(a) Cost of materials consumed 1690000000 5362000000
(b) Purchases of stock-in-trade 408000000 1661000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 394000000 -125000000
(d) Employee benefit expense 1594000000 5945000000
(e) Finance costs 102000000 239000000
(f) Depreciation, depletion and amortisation expense 983000000 2352000000
(f) Other Expenses
1 Other Expenses 2643000000 9492000000
Total other expenses 2643000000 9492000000
Total expenses 7814000000 24926000000
3 Total profit before exceptional items and tax 5059000000 22914000000
4 Exceptional items 0 0
5 Total profit before tax 5059000000 22914000000
6 Tax expense
7 Current tax 1064000000 4376000000
8 Deferred tax -65000000 -296000000
9 Total tax expenses 999000000 4080000000
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 4060000000 18834000000
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 4060000000 18834000000
17 Other comprehensive income net of taxes -182000000 -240000000
18 Total Comprehensive Income for the period 3878000000 18594000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4066000000 18854000000
Total profit or loss, attributable to non-controlling interests -6000000 -20000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3884000000 18614000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -6000000 -20000000
21 Details of equity share capital
Paid-up equity share capital 358000000 358000000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 75712000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 22.7 105.26
Diluted earnings (loss) per share from continuing operations 22.7 105.26
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 22.7 105.26
Diluted earnings (loss) per share from continuing and discontinued operations 22.7 105.26
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 24319000000
Capital work-in-progress 2254000000
Investment property
Goodwill 574000000
Other intangible assets 2087000000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1528000000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 1823000000
Total non-current financial assets 3351000000
Deferred tax assets (net) 501000000
Other non-current assets 522000000
Total non-current assets 33608000000
2 Current assets
Inventories 7658000000
Current financial asset
Current investments 3208000000
Trade receivables, current 12466000000
Cash and cash equivalents 1200000000
Bank balance other than cash and cash equivalents 20560000000
Loans, current 94000000
Other current financial assets 4205000000
Total current financial assets 41733000000
Current tax assets (net)
Other current assets 3309000000
Total current assets 52700000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 86308000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 358000000
Other equity 75712000000
Total equity attributable to owners of parent 76070000000
Non controlling interest 53000000
Total equity 76123000000
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 92000000
Total non-current financial liabilities 92000000
Provisions, non-current 656000000
Deferred tax liabilities (net) 2000000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 750000000
Current liabilities
Current financial liabilities
Borrowings, current 2731000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 176000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2573000000
Total Trade payable 2749000000
Other current financial liabilities 1163000000
Total current financial liabilities 6643000000
Other current liabilities 1223000000
Provisions, current 779000000
Current tax liabilities (Net) 790000000
Deferred government grants, Current
Total current liabilities 9435000000
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 10185000000
Total equity and liabilites 86308000000
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)
1 Pharmaceuticals 12060000000 43689000000
2 Agro Chemicals 150000000 606000000
Total Segment Revenue 12210000000 44295000000
Less: Inter segment revenue
Revenue from operations 12210000000 44295000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pharmaceuticals 5970000000 24611000000
2 Agro Chemicals -809000000 -1458000000
Total Profit before tax 5161000000 23153000000
i. Finance cost 102000000 102000000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 5059000000 22914000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pharmaceuticals 53994000000 53994000000
2 Agro Chemicals 2712000000 2712000000
Total Segment Asset 56706000000 56706000000
Un-allocable Assets 29602000000 29602000000
Net Segment Asset 86308000000 86308000000
4 Segment Liabilities
Segment Liabilities
1 Pharmaceuticals 6320000000 6320000000
2 Agro Chemicals 314000000 314000000
Total Segment Liabilities 6634000000 6634000000
Un-allocable Liabilities 3551000000 3551000000
Net Segment Liabilities 10185000000 10185000000
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 liability/(asset) -78000000 -78000000
2 Tax on remeasurement of defined benefit liability/(asset) 27000000 27000000
3 Fair value changes of Equity investments through OCI -233000000 23000000
4 Tax impact in Fair value changes on Equity investments through OCI 31000000 -6000000
Total Amount of items that will not be reclassified to profit and loss -253000000 -34000000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating financial statements of foreign operations 71000000 -206000000
Total Amount of items that will be reclassified to profit and loss 71000000 -206000000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -182000000 -240000000



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 22914000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 239000000
Adjustments for decrease (increase) in inventories -653000000
Adjustments for decrease (increase) in trade receivables, current -593000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -526000000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -20000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 403000000
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 2352000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 30000000
Adjustments for provisions, current -381000000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -109000000
Adjustments for other financial liabilities, non-current -118000000
Adjustments for unrealised foreign exchange losses gains -8000000
Adjustments for dividend income 33000000
Adjustments for interest income 1872000000
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 -5000000
Other adjustments to reconcile profit (loss) -915000000
Other adjustments for non-cash items -11000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2220000000
Net cash flows from (used in) operations 20694000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3726000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 16968000000
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 950000000
Purchase of property, plant and equipment 4011000000
Proceeds from sales of investment property 4102000000
Purchase of investment property 3397000000
Proceeds from sales of intangible assets 201000000
Purchase of intangible assets 1105000000
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 -4000000
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 33000000
Interest received 1466000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -12380000000
Net cash flows from (used in) investing activities -14145000000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 73000000
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 -892000000
Repayments of borrowings 0
Payments of lease liabilities 34000000
Dividends paid 1078000000
Interest paid 176000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2107000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 716000000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -220000000
Net increase (decrease) in cash and cash equivalents 496000000
Cash and cash equivalents cash flow statement at beginning of period 704000000
Cash and cash equivalents cash flow statement at end of period 1200000000





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 B S R and Co Yes 30-Apr-2026