Integrated Filing — IndAS



General information about company
Scrip Code 531599
NSE Symbol FDC
MSEI Symbol NOTLISTED
ISIN INE258B01022
Name of company FDC 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 22-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 Pharmaceuticals
Start date and time of board meeting 28-May-2025   12:30:00
End date and time of board meeting 28-May-2025   15:40:00
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 Not applicable
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 Yes
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 4820043000 20701119000
Other income 314256000 1055184000
Total income 5134299000 21756303000
2 Expenses
(a) Cost of materials consumed 1546855000 5756923000
(b) Purchases of stock-in-trade 320319000 1201198000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -267837000 285827000
(d) Employee benefit expense 1198692000 4772224000
(e) Finance costs 11820000 44880000
(f) Depreciation, depletion and amortisation expense 155287000 536058000
(f) Other Expenses
1 Other Expenses 1493753000 5482477000
Total other expenses 1493753000 5482477000
Total expenses 4458889000 18079587000
3 Total profit before exceptional items and tax 675410000 3676716000
4 Exceptional items 0 0
5 Total profit before tax 675410000 3676716000
6 Tax expense
7 Current tax 155900000 850000000
8 Deferred tax 37355000 90456000
9 Total tax expenses 193255000 940456000
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 482155000 2736260000
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 482155000 2736260000
17 Other comprehensive income net of taxes -25627000 -22320000
18 Total Comprehensive Income for the period 456528000 2713940000
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 162810000 162810000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 22709089000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.96 16.81
Diluted earnings (loss) per share from continuing operations 2.96 16.81
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 2.96 16.81
Diluted earnings (loss) per share from continuing and discontinued operations 2.96 16.81
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.tThe above unaudited standalone financial results which are published in accordance with Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) for the quarter and financial year ended March 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 28, 2025. The Statutory Auditors have expressed an unmodified audit opinion. The Audit report has been filed with the stock exchange and is available on the Company’s website. n n2.tThe Company recognized a fair value loss of Rs. 197.01 lakhs under other expenses in the quarter ended March 31, 2025 in accordance with Ind AS 109 (Financial Instruments). However, for the financial year ended March 31, 2025, a net fair value gain of Rs. 2,430.09 lakhs was recorded under Other Income. Due to this treatment, the quarterly numbers may not be directly additive to the year-to-date (YTD) numbers, as fair value changes are recognized based on market conditions prevailing at different reporting dates. n n3.tDuring the current year, the Company has paid an Interim Dividend of Rs.5/- per equity share of face value Rs. 1/- each for the Financial Year 2024-25, as approved by the Board of Directors of the Company at their meeting held on November 6, 2024. n n4.tDuring the previous year, the company had completed the buyback of 31,00,000 equity shares having face value of Rs. 1/- each at a price of Rs. 500/- per share on September 13, 2023. The number of equity shares post buyback stands reduced to 16,28,10,084 shares having face value of Rs. 1/- each. Accordingly, the paid-up share capital also stands reduced to Rs. 16,28,10,084. n n5.tThe Company has only one segment of activity namely “Pharmaceuticals”. n n6.tThe above results are also available on the website of the Company i.e. www.fdcindia.com and on the website of the Stock Exchanges i.e. www.nseindia.com and www.bseindia.com.



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 8439964000
Capital work-in-progress 1360942000
Investment property 0
Goodwill 0
Other intangible assets 35036000
Intangible assets under development 770000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 5650746000
Trade receivables, non-current 0
Loans, non-current 8134000
Other non-current financial assets 33634000
Total non-current financial assets 5692514000
Deferred tax assets (net) 0
Other non-current assets 893400000
Total non-current assets 16422626000
2 Current assets
Inventories 3677006000
Current financial asset
Current investments 4846519000
Trade receivables, current 1038836000
Cash and cash equivalents 396749000
Bank balance other than cash and cash equivalents 12995000
Loans, current 14403000
Other current financial assets 86530000
Total current financial assets 6396032000
Current tax assets (net) 0
Other current assets 573250000
Total current assets 10646288000
3 Non-current assets classified as held for sale 34284000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 27103198000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 162810000
Other equity 22709089000
Total equity attributable to owners of parent 22871899000
Non controlling interest
Total equity 22871899000
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 0
Total non-current financial liabilities 0
Provisions, non-current 360672000
Deferred tax liabilities (net) 200468000
Deferred government grants, Non-current 0
Other non-current liabilities 120069000
Total non-current liabilities 681209000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 123836000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1891333000
Total Trade payable 2015169000
Other current financial liabilities 999221000
Total current financial liabilities 3014390000
Other current liabilities 226650000
Provisions, current 240278000
Current tax liabilities (Net) 68772000
Deferred government grants, Current 0
Total current liabilities 3550090000
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 4231299000
Total equity and liabilites 27103198000
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 Amount of items that will not be reclassified to profit and loss -34245000 -30459000
Total Amount of items that will not be reclassified to profit and loss -34245000 -30459000
2 Income tax relating to items that will not be reclassified to profit or loss -8618000 -8139000
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 0 0
Total Amount of items that will be reclassified to profit and loss 0 0
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -25627000 -22320000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3676716000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 44880000
Adjustments for decrease (increase) in inventories 157648000
Adjustments for decrease (increase) in trade receivables, current 100104000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 128875000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 35282000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 363320000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 68768000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 536058000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -149602000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -3427000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -243009000
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) -60857000
Other adjustments for non-cash items -47852000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 930188000
Net cash flows from (used in) operations 4606904000
Dividends received -36000
Interest paid 0
Interest received -475288000
Income taxes paid (refund) 1028201000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3103379000
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 57875000
Purchase of property, plant and equipment 966207000
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 3813804000
Purchase of other long-term assets 5373181000
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 36000
Interest received 473161000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1994512000
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 -7547000
Repayments of borrowings 0
Payments of lease liabilities 101812000
Dividends paid 811337000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -321000
Net cash flows from (used in) financing activities -921017000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 187850000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1163000
Net increase (decrease) in cash and cash equivalents 189013000
Cash and cash equivalents cash flow statement at beginning of period 207736000
Cash and cash equivalents cash flow statement at end of period 396749000





Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 FDC LIMITED Anand Chandavarkar Foundation Trust Any other transaction Donation 2500000 NA 1000000 0 0
2 FDC LIMITED FDC International Limited Wholly owned subsidiary Company Sale of goods or services 250000000 NA 48165000 31678000 48358000
3 FDC LIMITED Fair Deal Corporation Pharmaceuticals SA (Pty) Ltd. Wholly owned subsidiary Company Sale of goods or services 100000000 NA 7681000 1690000 9393000
4 FDC LIMITED Bijlani Mahesh Chandru Director Any other transaction Sitting Fees NA 700000 150000 500000
5 FDC LIMITED Nomita Ramdas Chandavarkar Director Any other transaction Sitting Fees NA 550000 150000 500000
6 FDC LIMITED Swati S. Mayekar Director Any other transaction Sitting Fees NA 0 150000 0
7 FDC LIMITED Uday Kumar Gurkar Director Any other transaction Sitting Fees NA 750000 150000 500000
8 FDC LIMITED Vijay Nautamlal Bhatt Director Any other transaction Sitting Fees NA 700000 150000 500000
9 FDC LIMITED Vijay Suresh Maniar Director Any other transaction Sitting Fees NA 800000 150000 500000
10 FDC LIMITED M A Chandavarkar Director Remuneration NA 19831000 15209000 24180000
11 FDC LIMITED Nandan A. Chandavarkar Director Remuneration NA 16709000 13036000 20726000
12 FDC LIMITED Ashok A. Chandavarkar Director Remuneration NA 8803000 8691000 13817000
13 FDC LIMITED Ameya A. Chandavarkar Director Remuneration NA 12841000 7604000 14249000
14 FDC LIMITED Fair Deal Corporation Pharmaceuticals SA (Pty) Ltd. Wholly owned subsidiary Company Investment NA 0 216860000 216860000
15 FDC LIMITED Fair Deal Corporation Pharmaceuticals SA (Pty) Ltd. Wholly owned subsidiary Company Interest received NA 0 30682000 29237000
16 FDC LIMITED FDC Employees Gratuity Fund Enterprises owned or significantly influenced by Key Managerial Personnel or their relatives Any other transaction Contribution to fund NA 48684000 44919000 65427000
17 FDC LIMITED FDC Employees Superannuation Fund Enterprises owned or significantly influenced by Key Managerial Personnel or their relatives Any other transaction Contribution to fund NA 0 8416000 3027000
Total value of transaction during the reporting period 167214000