Integrated Filing — IndAS



General information about company
Scrip Code 543998
NSE Symbol VALIANTLAB
MSEI Symbol NOTLISTED
ISIN INE0JWS01017
Name of company VALIANT LABORATORIES 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 20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-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 20-May-2025   12:00:00
End date and time of board meeting 20-May-2025   16:35:00
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 577856000 1333820000
Other income -23146000 54348000
Total income 554710000 1388168000
2 Expenses
(a) Cost of materials consumed 467834000 1121774000
(b) Purchases of stock-in-trade 2788000 5614000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 11629000 38610000
(d) Employee benefit expense 11282000 43881000
(e) Finance costs 545000 1753000
(f) Depreciation, depletion and amortisation expense 5177000 20926000
(f) Other Expenses
1 Other Expenses 46064000 170736000
Total other expenses 46064000 170736000
Total expenses 545319000 1403294000
3 Total profit before exceptional items and tax 9391000 -15126000
4 Exceptional items 0 0
5 Total profit before tax 9391000 -15126000
6 Tax expense
7 Current tax -3637000 568000
8 Deferred tax 5992000 6318000
9 Total tax expenses 2355000 6886000
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 7036000 -22012000
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 7036000 -22012000
17 Other comprehensive income net of taxes -240000 -240000
18 Total Comprehensive Income for the period 6796000 -22252000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7036000 -22012000
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 6796000 -22252000
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 434500000 434500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1908601000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.16 -0.51
Diluted earnings (loss) per share from continuing operations 0.16 -0.51
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 0.16 -0.51
Diluted earnings (loss) per share from continuing and discontinued operations 0.16 -0.51
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 483292000
Capital work-in-progress 1557806000
Investment property 0
Goodwill 0
Other intangible assets 1080000
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 35716000
Total non-current financial assets 35716000
Deferred tax assets (net) 0
Other non-current assets 4500000
Total non-current assets 2082394000
2 Current assets
Inventories 39887000
Current financial asset
Current investments 0
Trade receivables, current 721219000
Cash and cash equivalents 49165000
Bank balance other than cash and cash equivalents 710749000
Loans, current 616000
Other current financial assets 0
Total current financial assets 1481749000
Current tax assets (net) 21906000
Other current assets 382639000
Total current assets 1926181000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4008575000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 434500000
Other equity 1908601000
Total equity attributable to owners of parent 2343101000
Non controlling interest 0
Total equity 2343101000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1043489000
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 12127000
Total non-current financial liabilities 1055616000
Provisions, non-current 1284000
Deferred tax liabilities (net) 12417000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1069317000
Current liabilities
Current financial liabilities
Borrowings, current 168557000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 37858000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 369302000
Total Trade payable 407160000
Other current financial liabilities 15836000
Total current financial liabilities 591553000
Other current liabilities 2606000
Provisions, current 1998000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 596157000
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 1665474000
Total equity and liabilites 4008575000
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 Remeasurement (Loss) on defined benefit plan (net off tax) -240000 -240000
Total Amount of items that will not be reclassified to profit and loss -240000 -240000
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 -240000 -240000



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 -15126000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1753000
Adjustments for decrease (increase) in inventories 60267000
Adjustments for decrease (increase) in trade receivables, current -272422000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -180433000
Adjustments for decrease (increase) in other non-current assets 205511000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1634000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 147890000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 636000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 20926000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 3618000
Adjustments for other financial liabilities, current -419000
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 0
Adjustments for fair value losses (gains) 9339000
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 8576000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 3608000
Net cash flows from (used in) operations -11518000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -24651000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 13133000
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 557000
Purchase of property, plant and equipment 1138536000
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 234185000
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 376117000
Net cash flows from (used in) investing activities -527677000
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 451541000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 1753000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3260000
Net cash flows from (used in) financing activities 446528000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -68016000
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 -68016000
Cash and cash equivalents cash flow statement at beginning of period 117181000
Cash and cash equivalents cash flow statement at end of period 49165000





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 Raman S. Shah & Co. Yes 28-Feb-2026