Integrated Filing — IndAS



General information about company
Scrip Code 524654
NSE Symbol NATCAPSUQ
MSEI Symbol NOTLISTED
ISIN INE936B01015
Name of company NATURAL CAPSULES 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 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 Pharmaceutical
Start date and time of board meeting 29-May-2025   15:30:00
End date and time of board meeting 29-May-2025   18:45:00
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 2025-05-29
Indicate Company website link for updated RPT policy of the Company www.naturalcapsules.com
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
The Company has not made any default on Loans and Debt Securities.



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 443607000 1679382000
Other income 15494000 42354000
Total income 459101000 1721736000
2 Expenses
(a) Cost of materials consumed 221323000 851212000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2146000 -11345000
(d) Employee benefit expense 35812000 137394000
(e) Finance costs 15247000 59101000
(f) Depreciation, depletion and amortisation expense 19420000 83285000
(f) Other Expenses
1 other expenses 133832000 509123000
Total other expenses 133832000 509123000
Total expenses 427780000 1628770000
3 Total profit before exceptional items and tax 31321000 92966000
4 Exceptional items 0 0
5 Total profit before tax 31321000 92966000
6 Tax expense
7 Current tax -2703000 12254000
8 Deferred tax 7759000 13600000
9 Total tax expenses 5056000 25854000
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 26265000 67112000
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 26265000 67112000
17 Other comprehensive income net of taxes -3849000 -3849000
18 Total Comprehensive Income for the period 22416000 63263000
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 103412000 103412000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1559771000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.17 6.12
Diluted earnings (loss) per share from continuing operations 2.17 6.12
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 2.17 6.12
Diluted earnings (loss) per share from continuing and discontinued operations 2.17 6.12
24 Debt equity ratio 0.33 0.33
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 868592000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 12979000
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 227400000
Trade receivables, non-current 0
Loans, non-current 581562000
Other non-current financial assets 24047000
Total non-current financial assets 833009000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 1714580000
2 Current assets
Inventories 211140000
Current financial asset
Current investments 0
Trade receivables, current 613113000
Cash and cash equivalents 6680000
Bank balance other than cash and cash equivalents 20413000
Loans, current 0
Other current financial assets 0
Total current financial assets 640206000
Current tax assets (net) 0
Other current assets 114827000
Total current assets 966173000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2680753000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 103412000
Other equity 1559771000
Total equity attributable to owners of parent 1663183000
Non controlling interest
Total equity 1663183000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 199923000
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 10239000
Total non-current financial liabilities 210162000
Provisions, non-current 5238000
Deferred tax liabilities (net) 47520000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 262920000
Current liabilities
Current financial liabilities
Borrowings, current 350172000
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 356991000
Total Trade payable 356991000
Other current financial liabilities 4404000
Total current financial liabilities 711567000
Other current liabilities 35754000
Provisions, current 1480000
Current tax liabilities (Net) 5849000
Deferred government grants, Current
Total current liabilities 754650000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1017570000
Total equity and liabilites 2680753000
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
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 3849000 3849000
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 -3849000 -3849000



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 92966000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 59101000
Adjustments for decrease (increase) in inventories -36069000
Adjustments for decrease (increase) in trade receivables, current -82744000
Adjustments for decrease (increase) in trade receivables, non-current 5202000
Adjustments for decrease (increase) in other current assets -5660000
Adjustments for decrease (increase) in other non-current assets 505000
Adjustments for other financial assets, non-current -1523000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 50092000
Adjustments for increase (decrease) in trade payables, current 60618000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 9128000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 83285000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -7287000
Adjustments for provisions, non-current 13721000
Adjustments for other financial liabilities, current -2014000
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 37375000
Adjustments for share-based payments 2930000
Adjustments for fair value losses (gains) -3849000
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) 108061000
Net cash flows from (used in) operations 201027000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 20739000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 180288000
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 0
Purchase of property, plant and equipment 23131000
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 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 357946000
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 37375000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -343702000
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 278364000
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 0
Repayments of borrowings 69438000
Payments of lease liabilities 1678000
Dividends paid 0
Interest paid 59101000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 148147000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -15267000
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 -15267000
Cash and cash equivalents cash flow statement at beginning of period 21947000
Cash and cash equivalents cash flow statement at end of period 6680000





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 M/s P Chandrasekar LLP Yes 31-Mar-2028


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 Natural Capsules Limited Sunil Laxminarayana Mundra Director Remuneration NA 2910000 307000 0
2 Natural Capsules Limited Laxminarayan Moondra Director Remuneration NA 1980000 225000 0
3 Natural Capsules Limited Sathyanarayana Mundra Director Remuneration NA 2460000 275000 0
4 Natural Capsules Limited Sushil Kumar Mundra Director Any other transaction Sitting Fees NA 40000 0 0
5 Natural Capsules Limited Jyothi Mundra Director Any other transaction Sitting Fees NA 40000 0 0
6 Natural Capsules Limited R K Prasad CFO Remuneration NA 765000 87000 107000
7 Natural Capsules Limited Shilpa Burman CS Remuneration NA 363000 54000 46000
8 Natural Capsules Limited Natural Biogenex Private Limited Subsidiary Investment NA 151961000 200000000 151961000
9 Natural Capsules Limited Sonia Organics Whole Time Director is a partner Any other transaction Lease Rental 1000000 NA 300000 0 97000
10 Natural Capsules Limited MM Shankla Enterprises Director's brother in law is a partner Any other transaction Purchase of Electrical equipment 5000000 NA 471000 431000 57000
11 Natural Capsules Limited Balurghat Technologies Limited Director's son in law is a director Any other transaction Travel agency related transaction 1000000 NA 0 0 0
12 Natural Capsules Limited Natural Phyto Pharma Private Limited Subsidiary Advance 1000000 NA 0 0 0
13 Natural Capsules Limited Vivek Ousourcing Services Private Limited Director's son in law is a director Any other transaction Travel agency related transaction 500000 NA 32000 0 87000
14 Natural Capsules Limited M/s.Minakshi Enamels Director is a partner Any other transaction Job Work 500000 NA 0 0 0
15 Natural Capsules Limited Natural Biogenex Private Limited Subsidiary Loan 500000000 NA 156961000 429500000 151961000
16 Natural Capsules Limited Shrey Mundra Managing Directors Son Remuneration NA 1050000 124000 162000
17 Natural Biogenex Private Limited Sonia Organics Director is a partner Any other transaction Job Work 5000000 NA 0 0 0
18 Natural Biogenex Private Limited M M Shankala Enterprises Director's brother in law is a partner Any other transaction Purchase of Electrical equipment 3000000 NA 3380000 786000 1982000
19 Natural Biogenex Private Limited R K Prasad CFO Remuneration NA 477000 57000 57000
20 Natural Biogenex Private Limited Shilpa Burman CS Remuneration NA 127000 19000 19000
Total value of transaction during the reporting period 323317000