Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ZOTA
MSEI Symbol NOTLISTED
ISIN INE358U01012
Name of company ZOTA HEALTH CARE 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 22-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 Manufcaturing and marketing of pharmaceutical products.
Start date and time of board meeting 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   20:05:00
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 972746000 2929748000
Other income 10015000 20680000
Total income 982761000 2950428000
2 Expenses
(a) Cost of materials consumed 60903000 162276000
(b) Purchases of stock-in-trade 622119000 1625753000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -204273000 -414996000
(d) Employee benefit expense 259362000 860662000
(e) Finance costs 34580000 107834000
(f) Depreciation, depletion and amortisation expense 143150000 431961000
(f) Other Expenses
1 Other Expenses 209969000 753381000
Total other expenses 209969000 753381000
Total expenses 1125810000 3526871000
3 Total profit before exceptional items and tax -143049000 -576443000
4 Exceptional items 0 0
5 Total profit before tax -143049000 -576443000
6 Tax expense
7 Current tax 20391000 33564000
8 Deferred tax -34554000 -42618000
9 Total tax expenses -14163000 -9054000
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 -128886000 -567389000
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 -128886000 -567389000
17 Other comprehensive income net of taxes 1190000 3016000
18 Total Comprehensive Income for the period -127696000 -564373000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -128904000 -563984000
Total profit or loss, attributable to non-controlling interests 18000 -3405000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1190000 3016000
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 286350000 286350000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1950498000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -4.57 -20.68
Diluted earnings (loss) per share from continuing operations -4.28 -19.06
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 -4.57 -20.68
Diluted earnings (loss) per share from continuing and discontinued operations -4.28 -19.06
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) As per attachment



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 559894000
Capital work-in-progress 55758000
Investment property 0
Goodwill 0
Other intangible assets 40137000
Intangible assets under development 9025000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 543530000
Trade receivables, non-current 0
Loans, non-current 1102000
Other non-current financial assets 0
Total non-current financial assets 544632000
Deferred tax assets (net) 86522000
Other non-current assets 1253811000
Total non-current assets 2549779000
2 Current assets
Inventories 1056838000
Current financial asset
Current investments 0
Trade receivables, current 405015000
Cash and cash equivalents 21321000
Bank balance other than cash and cash equivalents 14870000
Loans, current 169906000
Other current financial assets 0
Total current financial assets 611112000
Current tax assets (net) 0
Other current assets 173676000
Total current assets 1841626000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4391405000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 286350000
Other equity 1950498000
Total equity attributable to owners of parent 2236848000
Non controlling interest 34700000
Total equity 2271548000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 49948000
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 1025550000
Total non-current financial liabilities 1075498000
Provisions, non-current 38221000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1113719000
Current liabilities
Current financial liabilities
Borrowings, current 6095000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 124817000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 299191000
Total Trade payable 424008000
Other current financial liabilities 314446000
Total current financial liabilities 744549000
Other current liabilities 100834000
Provisions, current 160755000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1006138000
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 2119857000
Total equity and liabilites 4391405000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) As per attachment



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
1 DEFINED BENEFIT PLAN 1589000 4031000
Total Amount of items that will not be reclassified to profit and loss 1589000 4031000
2 Income tax relating to items that will not be reclassified to profit or loss 398000 1011000
3 Amount of items that will be reclassified to profit and loss
1 INVESTMENT IN FOREIGN SUBSIDIARY -1000 -5000
Total Amount of items that will be reclassified to profit and loss -1000 -5000
4 Income tax relating to items that will be reclassified to profit or loss 0 -1000
5 Total Other comprehensive income 1190000 3016000



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 -576443000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -519178000
Adjustments for decrease (increase) in trade receivables, current -132576000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -41375000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -3902000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 87950000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 186037000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 431961000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 23189000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 5947000
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 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) 38053000
Net cash flows from (used in) operations -538390000
Dividends received 0
Interest paid -107834000
Interest received -34344000
Income taxes paid (refund) 34824000
Other inflows (outflows) of cash 81000
Net cash flows from (used in) operating activities -499643000
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 -459778000
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 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets -496535000
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 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 34344000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 110000
Net cash flows from (used in) investing activities -921859000
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 1511448000
Proceeds from issuing other equity instruments 378345000
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 0
Repayments of borrowings 90724000
Payments of lease liabilities 217202000
Dividends paid 27408000
Interest paid 106824000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1447635000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 26133000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 10000
Net increase (decrease) in cash and cash equivalents 26143000
Cash and cash equivalents cash flow statement at beginning of period 10048000
Cash and cash equivalents cash flow statement at end of period 36191000





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 Pradeep K Singhi & Associates Yes 31-Jan-2027