Integrated Filing — IndAS



General information about company
Scrip Code 543960
NSE Symbol CONCORDBIO
MSEI Symbol NA
ISIN INE338H01029
Name of company Concord Biotech 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 23-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 Pharmaceuticals
Start date and time of board meeting 29-May-2025   17:00:00
End date and time of board meeting 29-May-2025   18:30:00
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 4298838000 12000869000
Other income 93840000 444467000
Total income 4392678000 12445336000
2 Expenses
(a) Cost of materials consumed 802688000 2643126000
(b) Purchases of stock-in-trade 103185000 559872000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 379102000 -147867000
(d) Employee benefit expense 389657000 1389336000
(e) Finance costs 955000 5293000
(f) Depreciation, depletion and amortisation expense 146166000 543735000
(f) Other Expenses
1 Power and Fuel 293373000 1122302000
2 Others 426606000 1370785000
Total other expenses 719979000 2493087000
Total expenses 2541732000 7486582000
3 Total profit before exceptional items and tax 1850946000 4958754000
4 Exceptional items 0 0
5 Total profit before tax 1850946000 4958754000
6 Tax expense
7 Current tax 418153000 1189614000
8 Deferred tax 13417000 39496000
9 Total tax expenses 431570000 1229110000
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 1419376000 3729644000
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 -15504000 -13221000
16 Total profit (loss) for period 1403872000 3716423000
17 Other comprehensive income net of taxes 74801000 59689000
18 Total Comprehensive Income for the period 1478673000 3776112000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1403872000 3716423000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1478673000 3776112000
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 104616000 104616000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 18022559000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 13.42 35.52
Diluted earnings (loss) per share from continuing operations 13.42 35.52
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 13.42 35.52
Diluted earnings (loss) per share from continuing and discontinued operations 13.42 35.52
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) Notes to the statement of consolidated financial results for the quarter and year ended March 31 2025 n n1. The above consolidated financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on May 29 2025. The Statutory Auditors of the company have carried out audit of the said results. n n2. The figures for the quarter ended March 31 2025 and March 31 2024 are the balancing figures between the audited figures with respect to the full financial year and the published unaudited year to date figures upto the third quarter ended December 31 2024 and December 31 2023 which were subjected to limited review. n n3. The Company is engaged in the business of manufacturing and trading in pharmaceutical products. The entire business is considered as a single operating segment in terms of Indian Accounting Standard Ind AS 108 Operating Segment. n n 4. The above consolidated financial results has been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read together with Companies Indian Accounting Standards Rules 2015 and in accordance with the guidelines issued by the Securities and Exchange Board of India SEBI. n n5. The board of directors have recommended final dividend of Rs.10.70 per fully paid up equity share of Rs. 1 each for financial year ended March 31 2025 on outstanding paid up share capital of the company as on date in its board meeting held on May 29 2025 subject to approval of shareholders at ensuing annual general meeting of the Company.



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 7918050000
Capital work-in-progress 501310000
Investment property 5961000
Goodwill 0
Other intangible assets 22843000
Intangible assets under development 5260000
Biological assets other than bearer plants
Investments accounted for using equity method 7365000
Non-current financial assets
Non-current investments 179890000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 126007000
Total non-current financial assets 305897000
Deferred tax assets (net) 17766000
Other non-current assets 205641000
Total non-current assets 8990093000
2 Current assets
Inventories 2396672000
Current financial asset
Current investments 3165448000
Trade receivables, current 5216515000
Cash and cash equivalents 9045000
Bank balance other than cash and cash equivalents 2786000
Loans, current 408319000
Other current financial assets 153637000
Total current financial assets 8955750000
Current tax assets (net)
Other current assets
Total current assets 11352422000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 20342515000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 104616000
Other equity 18022559000
Total equity attributable to owners of parent 18127175000
Non controlling interest 0
Total equity 18127175000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 6298000
Total non-current financial liabilities 6298000
Provisions, non-current 28199000
Deferred tax liabilities (net) 340217000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 374714000
Current liabilities
Current financial liabilities
Borrowings, current 3811000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 59524000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1070874000
Total Trade payable 1130398000
Other current financial liabilities 436563000
Total current financial liabilities 1570772000
Other current liabilities 113186000
Provisions, current 55400000
Current tax liabilities (Net) 101268000
Deferred government grants, Current 0
Total current liabilities 1840626000
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 2215340000
Total equity and liabilites 20342515000
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
1 Re-measurement gain or loss on defined benefit plans 2137000 -5698000
2 Income tax relating to re-measurement gain or loss on defined benefit plans -538000 1434000
3 Fair value changes on equity investments through OCI 97822000 85462000
4 Income tax relating to fair value changes on equity investments through OCI -24620000 -21509000
Total Amount of items that will not be reclassified to profit and loss 74801000 59689000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 0 0
5 Total Other comprehensive income 74801000 59689000



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 4958754000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5293000
Adjustments for decrease (increase) in inventories -317134000
Adjustments for decrease (increase) in trade receivables, current -1707877000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 79939000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -219343000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 220891000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 50511000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 543735000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 19321000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 166116000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -12924000
Adjustments for dividend income 0
Adjustments for interest income 17101000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -86580000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -134040000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -9480000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1418673000
Net cash flows from (used in) operations 3540081000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1094187000
Other inflows (outflows) of cash -725000
Net cash flows from (used in) operating activities 2445169000
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 8013707000
Other cash payments to acquire equity or debt instruments of other entities 8699389000
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 1111722000
Proceeds from sales of investment property 1990000
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 316774000
Purchase of other long-term assets 151171000
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 29946000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1599865000
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 0
Repayments of borrowings 58487000
Payments of lease liabilities 12791000
Dividends paid 915393000
Interest paid 2505000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1496000
Net cash flows from (used in) financing activities -987680000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -142376000
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 -142376000
Cash and cash equivalents cash flow statement at beginning of period 151421000
Cash and cash equivalents cash flow statement at end of period 9045000





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 B S R and Co. LLP Yes 31-Jul-2025