Integrated Filing — IndAS



General information about company
Scrip Code 524824
NSE Symbol BALPHARMA
MSEI Symbol NOTLISTED
ISIN INE083D01012
Name of company BAL 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Single segment
Description of single segment PHARMACEUTICLES
Start date and time of board meeting 29-May-2025   16:30:00
End date and time of board meeting 29-May-2025   17:20:00
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 818762000 3030833000
Other income 10830000 22029000
Total income 829592000 3052862000
2 Expenses
(a) Cost of materials consumed 387033000 1498861000
(b) Purchases of stock-in-trade 69672000 150556000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -16975000 -70483000
(d) Employee benefit expense 154907000 624005000
(e) Finance costs 39496000 168544000
(f) Depreciation, depletion and amortisation expense 21803000 97709000
(f) Other Expenses
1 Other Expenses 147721000 532299000
Total other expenses 147721000 532299000
Total expenses 803657000 3001491000
3 Total profit before exceptional items and tax 25935000 51371000
4 Exceptional items 0 0
5 Total profit before tax 25935000 51371000
6 Tax expense
7 Current tax -11609000 0
8 Deferred tax -16643000 -20993000
9 Total tax expenses -28252000 -20993000
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 54187000 72364000
12 Profit (loss) from discontinued operations before tax -433000 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -433000 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 -346000
16 Total profit (loss) for period 53754000 72018000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 53754000 72018000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 67341000 72153000
Total profit or loss, attributable to non-controlling interests -153000 213000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -346000 -346000
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 159209000 159209000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 829037000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.4 4.56
Diluted earnings (loss) per share from continuing operations 3.4 4.56
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 3.4 4.56
Diluted earnings (loss) per share from continuing and discontinued operations 3.4 4.56
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 709905000
Capital work-in-progress 27858000
Investment property 0
Goodwill 38269000
Other intangible assets 119975000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 71304000
Total non-current financial assets 71304000
Deferred tax assets (net) 4098000
Other non-current assets 36774000
Total non-current assets 1008183000
2 Current assets
Inventories 1030222000
Current financial asset
Current investments 24680000
Trade receivables, current 924435000
Cash and cash equivalents 17516000
Bank balance other than cash and cash equivalents 62989000
Loans, current 11330000
Other current financial assets 12773000
Total current financial assets 1053723000
Current tax assets (net) 9884000
Other current assets 254891000
Total current assets 2348720000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3356903000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 159209000
Other equity 614950000
Total equity attributable to owners of parent 774159000
Non controlling interest -115000
Total equity 774044000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 314134000
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 17276000
Total non-current financial liabilities 331410000
Provisions, non-current 56446000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 387856000
Current liabilities
Current financial liabilities
Borrowings, current 1189998000
Trade payables, 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 816858000
Total Trade payable 816858000
Other current financial liabilities 107210000
Total current financial liabilities 2114066000
Other current liabilities 69266000
Provisions, current 11671000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2195003000
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 2582859000
Total equity and liabilites 3356903000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 51371000
Adjustments for reconcile profit (loss)
Adjustments for finance costs -7364000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -1420000
Adjustments for decrease (increase) in trade receivables, non-current 2068000
Adjustments for decrease (increase) in other current assets 168451000
Adjustments for decrease (increase) in other non-current assets -11666000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 96488000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -433000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -152438000
Adjustments for provisions, current 67953000
Adjustments for provisions, non-current 356000
Adjustments for other financial liabilities, current -6497000
Adjustments for other financial liabilities, non-current -35180000
Adjustments for unrealised foreign exchange losses gains 43191000
Adjustments for dividend income 24721000
Adjustments for interest income -30062000
Adjustments for share-based payments 7922000
Adjustments for fair value losses (gains) -20771000
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) 0
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) 156000000
Net cash flows from (used in) operations 207371000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 207371000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses -187699000
Cash flows used in obtaining control of subsidiaries or other businesses 10000
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 31325000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 7364000
Proceeds from sales of property, plant and equipment -49491000
Purchase of property, plant and equipment 0
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 157304000
Proceeds from government grants 19105000
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 8069000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties -6657000
Cash payments for future contracts, forward contracts, option contracts and swap contracts -168451000
Cash receipts from future contracts, forward contracts, option contracts and swap contracts -24188000
Dividends received 40583000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -181318000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 243000
Payments from changes in ownership interests in subsidiaries 6735000
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 9416000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2924000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 28977000
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 28977000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 28977000





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 SSJNB & Co Yes 31-Mar-2026