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 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 Multi segment
Description of single segment
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



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 449704000 1692055000
Other income 3043000 7036000
Total income 452747000 1699091000
2 Expenses
(a) Cost of materials consumed 229482000 868802000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1429000 -19747000
(d) Employee benefit expense 37116000 141274000
(e) Finance costs 16385000 63131000
(f) Depreciation, depletion and amortisation expense 21562000 91180000
(f) Other Expenses
1 Other expenses 140718000 526542000
Total other expenses 140718000 526542000
Total expenses 443834000 1671182000
3 Total profit before exceptional items and tax 8913000 27909000
4 Exceptional items 0 0
5 Total profit before tax 8913000 27909000
6 Tax expense
7 Current tax -2702000 12254000
8 Deferred tax 6408000 9481000
9 Total tax expenses 3706000 21735000
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 5207000 6174000
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 5207000 6174000
17 Other comprehensive income net of taxes -3901000 -3901000
18 Total Comprehensive Income for the period 1306000 2273000
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 2225949000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.13 0.22
Diluted earnings (loss) per share from continuing operations 0.13 0.22
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 0.13 0.22
Diluted earnings (loss) per share from continuing and discontinued operations 0.13 0.22
24 Debt equity ratio 0.4 0.4
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 2823319000
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 27300000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 34044000
Total non-current financial assets 61344000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 2897642000
2 Current assets
Inventories 254572000
Current financial asset
Current investments 0
Trade receivables, current 622411000
Cash and cash equivalents 6889000
Bank balance other than cash and cash equivalents 45953000
Loans, current 0
Other current financial assets 366048000
Total current financial assets 1041301000
Current tax assets (net) 0
Other current assets 0
Total current assets 1295873000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4193515000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 103412000
Other equity 2225949000
Total equity attributable to owners of parent 2329361000
Non controlling interest 242249000
Total equity 2571610000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 564013000
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 52727000
Total non-current financial liabilities 616740000
Provisions, non-current 0
Deferred tax liabilities (net) 5238000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 621978000
Current liabilities
Current financial liabilities
Borrowings, current 474047000
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 385070000
Total Trade payable 385070000
Other current financial liabilities 81283000
Total current financial liabilities 940400000
Other current liabilities 50089000
Provisions, current 3746000
Current tax liabilities (Net) 5692000
Deferred government grants, Current 0
Total current liabilities 999927000
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 1621905000
Total equity and liabilites 4193515000
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)
1 Capsules 443607000 1679382000
2 API 6097000 12673000
3 Unallocated 0 0
Total Segment Revenue 449704000 1692055000
Less: Inter segment revenue
Revenue from operations 449704000 1692055000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Capsules 33813000 114999000
2 API -8515000 -23959000
3 Unallocated 0 0
Total Profit before tax 25298000 91040000
i. Finance cost 16385000 16385000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 8913000 27910000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Capsules 1898989000 1898989000
2 API 2294526000 2294526000
3 Unallocated 0 0
Total Segment Asset 4193515000 4193515000
Un-allocable Assets 0 0
Net Segment Asset 4193515000 4193515000
4 Segment Liabilities
Segment Liabilities
1 Capsules 462371000 462371000
2 API 121475000 121475000
3 Unallocated 0 0
Total Segment Liabilities 583846000 583846000
Un-allocable Liabilities 0 0
Net Segment Liabilities 583846000 583846000
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 3901000 3901000
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 -3901000 -3901000



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 27909000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 63131000
Adjustments for decrease (increase) in inventories -64215000
Adjustments for decrease (increase) in trade receivables, current -85332000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 3185000
Adjustments for decrease (increase) in other non-current assets 505000
Adjustments for other financial assets, non-current -26000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 64899000
Adjustments for increase (decrease) in trade payables, current 80886000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 17602000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 91180000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -5092000
Adjustments for provisions, non-current 13722000
Adjustments for other financial liabilities, current 74716000
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 2930000
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) -3901000
Other adjustments for non-cash items 7615000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 261805000
Net cash flows from (used in) operations 289714000
Dividends received 0
Interest paid 0
Interest received -1455000
Income taxes paid (refund) 20739000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 267520000
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 446302000
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 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 1455000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -444847000
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 278365000
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 51888000
Payments of lease liabilities 1678000
Dividends paid 0
Interest paid 63131000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 161668000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -15659000
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 -15659000
Cash and cash equivalents cash flow statement at beginning of period 22548000
Cash and cash equivalents cash flow statement at end of period 6889000





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