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 Consolidated
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



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 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 4020200000 11975800000
Other income 105700000 585600000
Total income 4125900000 12561400000
2 Expenses
(a) Cost of materials consumed 702400000 2226600000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 637600000 826300000
(d) Employee benefit expense 890800000 2495600000
(e) Finance costs 57500000 123500000
(f) Depreciation, depletion and amortisation expense 267800000 774900000
(f) Other Expenses
1 Other Expenses 1053800000 2675300000
Total other expenses 1053800000 2675300000
Total expenses 3609900000 9122200000
3 Total profit before exceptional items and tax 516000000 3439200000
4 Exceptional items 0 0
5 Total profit before tax 516000000 3439200000
6 Tax expense
7 Current tax 38100000 933400000
8 Deferred tax 90600000 -141900000
9 Total tax expenses 128700000 791500000
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 387300000 2647700000
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 387300000 2647700000
17 Other comprehensive income net of taxes 98700000 131400000
18 Total Comprehensive Income for the period 486000000 2779100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 420100000 2678700000
Total profit or loss, attributable to non-controlling interests -32800000 -31000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 512800000 2804100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -26800000 -25000000
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 16711200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.65 10.52
Diluted earnings (loss) per share from continuing operations 1.59 10.45
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 1.65 10.52
Diluted earnings (loss) per share from continuing and discontinued operations 1.59 10.45
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9952000000
Capital work-in-progress 2548300000
Investment property 0
Goodwill 6551100000
Other intangible assets 631100000
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 1449500000
Trade receivables, non-current 0
Loans, non-current 45500000
Other non-current financial assets 186000000
Total non-current financial assets 1681000000
Deferred tax assets (net) 5500000
Other non-current assets 54800000
Total non-current assets 21431600000
2 Current assets
Inventories 1665700000
Current financial asset
Current investments 1917400000
Trade receivables, current 2844400000
Cash and cash equivalents 854000000
Bank balance other than cash and cash equivalents 32700000
Loans, current 3900000
Other current financial assets 100000000
Total current financial assets 5752400000
Current tax assets (net) 0
Other current assets 1114700000
Total current assets 8532800000
3 Non-current assets classified as held for sale 353100000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 30317500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 254600000
Other equity 16711200000
Total equity attributable to owners of parent 16965800000
Non controlling interest 1440600000
Total equity 18406400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 62400000
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 7284400000
Total non-current financial liabilities 7346800000
Provisions, non-current 2600000
Deferred tax liabilities (net) 909800000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 8259200000
Current liabilities
Current financial liabilities
Borrowings, current 718900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 116800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 685300000
Total Trade payable 802100000
Other current financial liabilities 1870500000
Total current financial liabilities 3391500000
Other current liabilities 70700000
Provisions, current 178700000
Current tax liabilities (Net) 11000000
Deferred government grants, Current 0
Total current liabilities 3651900000
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 11911100000
Total equity and liabilites 30317500000
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 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 Unaudited 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 to profit and Loss 90900000 89000000
Total Amount of items that will not be reclassified to profit and loss 90900000 89000000
2 Income tax relating to items that will not be reclassified to profit or loss 26200000 25700000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit and loss 34000000 68100000
Total Amount of items that will be reclassified to profit and loss 34000000 68100000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 98700000 131400000



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 3439200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 114800000
Adjustments for decrease (increase) in inventories 741200000
Adjustments for decrease (increase) in trade receivables, current -1479600000
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 417100000
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 774900000
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 12700000
Adjustments for share-based payments 149100000
Adjustments for fair value losses (gains) -31700000
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) -401800000
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) 276800000
Net cash flows from (used in) operations 3716000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 834400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2881600000
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 7279700000
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 1557100000
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 9714500000
Purchase of other long-term assets 3480800000
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 2300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 47800000
Net cash flows from (used in) investing activities -2553000000
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 246400000
Repayments of borrowings 18500000
Payments of lease liabilities 158400000
Dividends paid 0
Interest paid 36300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 33200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 361800000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 19900000
Net increase (decrease) in cash and cash equivalents 381700000
Cash and cash equivalents cash flow statement at beginning of period 472300000
Cash and cash equivalents cash flow statement at end of period 854000000





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