Integrated Filing — IndAS



General information about company
Scrip Code 543064
NSE Symbol COHANCE
MSEI Symbol NOTLISTED
ISIN INE03QK01018
Name of company COHANCE LIFESCIENCES 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 27-Mar-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 Unaudited
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 CONTRACT DEVELOPMENT AND MANUFACTURING
Start date and time of board meeting 28-May-2025   15:25:00
End date and time of board meeting 28-May-2025   17:10:00
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
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 NA
(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? Yes
Latest Date on which RPT policy is updated 2025-02-03
Indicate Company website link for updated RPT policy of the Company https://www.suvenpharm.com/pdf/Investors/corporategovernance/policies/Policy%20on%20materiality%20of%20RPT%20and%20dealing%20with%20RPT.pdf
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
Not Appliicable



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 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 3301700000 10935100000
Other income 66300000 539800000
Total income 3368000000 11474900000
2 Expenses
(a) Cost of materials consumed 669800000 2125100000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 636500000 865300000
(d) Employee benefit expense 527200000 1983000000
(e) Finance costs 23000000 80000000
(f) Depreciation, depletion and amortisation expense 151900000 572000000
(f) Other Expenses
1 Other Expenses 796400000 2336000000
Total other expenses 796400000 2336000000
Total expenses 2804800000 7961400000
3 Total profit before exceptional items and tax 563200000 3513500000
4 Exceptional items 0 0
5 Total profit before tax 563200000 3513500000
6 Tax expense
7 Current tax 26500000 923700000
8 Deferred tax 93300000 -127300000
9 Total tax expenses 119800000 796400000
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 443400000 2717100000
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 443400000 2717100000
17 Other comprehensive income net of taxes 7300000 5700000
18 Total Comprehensive Income for the period 450700000 2722800000
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 254600000 254600000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 22900900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.74 10.67
Diluted earnings (loss) per share from continuing operations 1.73 10.62
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 1.74 10.67
Diluted earnings (loss) per share from continuing and discontinued operations 1.73 10.62
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) Since the characters in the notes exceed the set limit, it is requested to refer to the detailed notes in PDF result as uploaded on the Stock Exchanges.



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 6234400000
Capital work-in-progress 2531500000
Investment property 0
Goodwill 602500000
Other intangible assets 11000000
Intangible assets under development 7800000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 9246400000
Trade receivables, non-current 0
Loans, non-current 45500000
Other non-current financial assets 84600000
Total non-current financial assets 9376500000
Deferred tax assets (net) 0
Other non-current assets 26800000
Total non-current assets 18790500000
2 Current assets
Inventories 1541200000
Current financial asset
Current investments 1915600000
Trade receivables, current 2424700000
Cash and cash equivalents 193600000
Bank balance other than cash and cash equivalents 32600000
Loans, current 3900000
Other current financial assets 4300000
Total current financial assets 4574700000
Current tax assets (net) 0
Other current assets 971700000
Total current assets 7087600000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 25878100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 254600000
Other equity 22900900000
Total equity attributable to owners of parent 23155500000
Non controlling interest
Total equity 23155500000
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 239400000
Total non-current financial liabilities 239400000
Provisions, non-current 0
Deferred tax liabilities (net) 347900000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 587300000
Current liabilities
Current financial liabilities
Borrowings, current 700000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 110800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 599500000
Total Trade payable 710300000
Other current financial liabilities 505200000
Total current financial liabilities 1915500000
Other current liabilities 56700000
Provisions, current 154000000
Current tax liabilities (Net) 9100000
Deferred government grants, Current 0
Total current liabilities 2135300000
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 2722600000
Total equity and liabilites 25878100000
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 Unaudited 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 Unaudited 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 Items that will not be reclassified to Profit or Loss 9700000 7600000
Total Amount of items that will not be reclassified to profit and loss 9700000 7600000
2 Income tax relating to items that will not be reclassified to profit or loss 2400000 1900000
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 7300000 5700000



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 3513500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 63900000
Adjustments for decrease (increase) in inventories 770700000
Adjustments for decrease (increase) in trade receivables, current -1468900000
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 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 586600000
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 572000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
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 5500000
Adjustments for dividend income 0
Adjustments for interest income 7700000
Adjustments for share-based payments 149100000
Adjustments for fair value losses (gains) 40800000
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) -411400000
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) 300600000
Net cash flows from (used in) operations 3814100000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 803800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3010300000
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 8059600000
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 0
Purchase of property, plant and equipment 1389000000
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 9536400000
Purchase of other long-term assets 3303500000
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 6200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 100000
Net cash flows from (used in) investing activities -3209400000
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 314200000
Repayments of borrowings 0
Payments of lease liabilities 72900000
Dividends paid 0
Interest paid 33200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 208100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 9000000
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 9000000
Cash and cash equivalents cash flow statement at beginning of period 184600000
Cash and cash equivalents cash flow statement at end of period 193600000





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 & Co Yes 31-May-2025


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 Suven Pharmaceuticals Limited Cohance lifesciences limited Common Promoter Sale of goods or services Approved 1400000 0 0
2 Suven Pharmaceuticals Limited Cohance lifesciences limited Common Promoter Any other transaction Jobwork Charges Approved 1800000 0 0
3 Suven Pharmaceuticals Limited Cohance lifesciences limited Common Promoter Any other transaction Consultancy Charges Approved 800000 0 0
4 Suven Pharmaceuticals Limited Cohance lifesciences limited Common Promoter Any other transaction Sharing Income Approved 7000000 0 0
5 Suven Pharmaceuticals Limited Cohance lifesciences limited Common Promoter Any other transaction Rental expenses Approved 500000 0 0
6 Suven Pharmaceuticals Limited Casper Pharma Private Limited Wholly Owned Subsidiary Any other transaction Rental expenses Approved 100000 0 0
7 Suven Pharmaceuticals Limited Casper Pharma Private Limited Wholly Owned Subsidiary Sale of goods or services Approved 4700000 0 0
8 Suven Pharmaceuticals Limited Sapala Organics Private Limited Subsidiary Any other transaction Consultancy Charges Approved 1400000 0 0
9 Casper Pharma Private Limited Suven Pharmaceuticals Limited Holding Company Any other transaction Rental expenses Approved 100000 0 0
10 Casper Pharma Private Limited Suven Pharmaceuticals Limited Holding- Subsidiary Purchase of goods or services Approved 4700000 0 0
11 Casper Pharma Private Limited Cohance lifesciences limited Common Promoter of Holding Company Any other transaction Rental expenses Approved 300000 0 0
12 Sapala Organics Private Limited Sampada Laboratories Pvt Ltd Enterprise over which KMP have significant influence Any other transaction House Keeping & Security Services Approved 3100000 0 0
13 Sapala Organics Private Limited Sampada Laboratories Pvt Ltd Enterprise over which KMP have significant influence Any other transaction Travelling Expenses Approved 200000 0 0
14 Sapala Organics Private Limited Sampada Laboratories Pvt Ltd Enterprise over which KMP have significant influence Any other transaction Reimbursement of Gratuity Approved 100000 0 0
15 Sapala Organics Private Limited Sampada Laboratories Pvt Ltd Enterprise over which KMP have significant influence Any other transaction Reimbursement of car maintenance Approved 400000 0 0
16 Sapala Organics Private Limited Rasayan Inc Shareholder Sale of goods or services Approved 1400000 0 1400000
17 Sapala Organics Private Limited Rasayan Inc Shareholder Any other transaction International Travelling Expenses Approved 300000 0 0
18 Sapala Organics Private Limited Rasayan Inc Shareholder Any other transaction Business Promotion Expenses Approved 6100000 0 0
19 Sapala Organics Private Limited Sapala Co., Ltd Enterprise over which KMP have significant influence Sale of goods or services Approved 41400000 0 33800000
20 Sapala Organics Private Limited Cohance lifesciences limited Common Promoter Any other transaction Consultancy Charges Approved 1600000 0 300000
21 Sapala Organics Private Limited Suven Pharmaceuticals Limited Holding -Subsidiary Any other transaction Consultancy Charges Approved 1400000 0 0
22 NJ BIO INC Aruka Bio INC Associate Any other transaction Service Income Approved 79300000 41400000 79300000
23 NJ BIO INC NJ BIO INDIA PRIVATE LIMITED Subsidiary Purchase of goods or services Approved 39700000 18500000 58200000
Total value of transaction during the reporting period 197800000