Integrated Filing — IndAS



General information about company
Scrip Code 524396
NSE Symbol BIOFILCHEM
MSEI Symbol NOTLISTED
ISIN INE829A01014
Name of company BIOFIL CHEMICALS & PHARMACEUTICALS 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 30-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   15:30:00
End date and time of board meeting 30-May-2025   17:30:00
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
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 2025-02-11
Indicate Company website link for updated RPT policy of the Company https://mufmerinmovawwcvpkjx.supabase.co/storage/v1/object/public/investor_documents/investor_documents/1745325585391-Policy%20on%20dealing%20with%20related%20party%20transactions_11.02.2025.pdf
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
Not Applicable n



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 83510000 334022000
Other income 2367000 3052000
Total income 85877000 337074000
2 Expenses
(a) Cost of materials consumed 20756000 53146000
(b) Purchases of stock-in-trade 52559000 263206000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3190000 -7891000
(d) Employee benefit expense 2489000 7850000
(e) Finance costs 75000 369000
(f) Depreciation, depletion and amortisation expense 834000 3796000
(f) Other Expenses
1 Manufacturing Expenses 1534000 4647000
2 Administrative Expenses 2088000 4155000
3 Selling and Distribution Expenses -186000 435000
Total other expenses 3436000 9237000
Total expenses 83339000 329713000
3 Total profit before exceptional items and tax 2538000 7361000
4 Exceptional items 0 0
5 Total profit before tax 2538000 7361000
6 Tax expense
7 Current tax 859000 2100000
8 Deferred tax -317000 -317000
9 Total tax expenses 542000 1783000
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 1996000 5578000
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 1996000 5578000
17 Other comprehensive income net of taxes 210000 209000
18 Total Comprehensive Income for the period 2206000 5787000
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 162738000 162738000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve -12542000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.12 0.34
Diluted earnings (loss) per share from continuing operations 0.12 0.34
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 0.12 0.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.12 0.34
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) 1. The above Audited Financial Results for the Quarter and financial year ended March 31, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on 30th May 2025. The above results have been audited by statutory Auditors of the company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company's Management has exercised necessary due diligence to ensure that the financial results provide a true and fair view of its affairs. n n2. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. n n3. The figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between the audited figures in respect of the full financial year and the years to date figures up to the third quarter. n n4.The Company has reported segment wise information as per Indian Accounting Standard (Ind AS-108). The Operations of the Company are conducted within India, there is no separate reportable geographical segment and the company reported the following business segments na. Pharma Division nb. Chemicals Division n n5. Statutory Auditors of the Company has carried out audit of the books of accounts for the financial year 2024-2025 and issued us an Audit Report with unmodified opinion on Audited Financial Year for the quarter/year ended on 31st March, 2025, therefore the Company is not required to give statement of impact of Audit Qualification for Audit Report with modified opinion. n n6.The aforesaid audited financial Results will be uploaded on the Company’s website www.biofilgroup.net and will also be available on the websites of the Stock exchanges i.e. www.bseindia.com and www.nseindia.com for the benefit of shareholders and investors. n n7. The figures of the previous period / year have been re-stated/ re-grouped / re-arranged/ reclassified and / or recasted wherever found necessary. n n8. The Statement of Assets & Liabilities as at March 31, 2025 is annexed with the results along with the Statement of Cash Flow.



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 83448000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 0
Deferred tax assets (net)
Other non-current assets 621000
Total non-current assets 84069000
2 Current assets
Inventories 33414000
Current financial asset
Current investments 0
Trade receivables, current 383150000
Cash and cash equivalents 1325000
Bank balance other than cash and cash equivalents 1228000
Loans, current 0
Other current financial assets 6418000
Total current financial assets 392121000
Current tax assets (net)
Other current assets
Total current assets 425535000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 509604000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 162738000
Other equity 25078000
Total equity attributable to owners of parent 187816000
Non controlling interest
Total equity 187816000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 3312000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 3312000
Current liabilities
Current financial liabilities
Borrowings, current 4713000
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 309878000
Total Trade payable 309878000
Other current financial liabilities
Total current financial liabilities 314591000
Other current liabilities 1785000
Provisions, current 2100000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 318476000
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 321788000
Total equity and liabilites 509604000
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)
1 Pharma Division 53943000 266604000
2 Chemical Division 29567000 67418000
Total Segment Revenue 83510000 334022000
Less: Inter segment revenue 0 0
Revenue from operations 83510000 334022000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pharma Division -699000 -1438000
2 Chemical Division 2889000 8719000
Total Profit before tax 2190000 7281000
i. Finance cost -348000 -348000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2538000 7361000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pharma Division 347249000 347249000
2 Chemical Division 162355000 162355000
Total Segment Asset 509604000 509604000
Un-allocable Assets 0 0
Net Segment Asset 509604000 509604000
4 Segment Liabilities
Segment Liabilities
1 Pharma Division 291995000 291995000
2 Chemical Division 29793000 29793000
Total Segment Liabilities 321788000 321788000
Un-allocable Liabilities 0 0
Net Segment Liabilities 321788000 321788000
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
1 (I)Items that will not be reclassified to Profit or Loss 281000 280000
Total Amount of items that will not be reclassified to profit and loss 281000 280000
2 Income tax relating to items that will not be reclassified to profit or loss 71000 71000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 0 0
Total Amount of items that will be reclassified to profit and loss 0 0
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 210000 209000



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 7361000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 369000
Adjustments for decrease (increase) in inventories -7917000
Adjustments for decrease (increase) in trade receivables, current -52859000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -966000
Adjustments for decrease (increase) in other non-current assets -112000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 34329000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -543000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3796000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -1121000
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) 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 210000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -24814000
Net cash flows from (used in) operations -17453000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1783000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -19236000
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 1001000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1001000
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 324000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 369000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -45000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -20282000
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 -20282000
Cash and cash equivalents cash flow statement at beginning of period 22835000
Cash and cash equivalents cash flow statement at end of period 2553000





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 MAHESHWARI & GUPTA Yes 31-Aug-2027


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 Biofil Chemicals and Pharmaceuticals Limited Cyano Pharma Private Limited Directors and their relatives are directors and Members in the Company Sale of goods or services 350000000 Also Approved by members 18261000 72168000 13038000
2 Biofil Chemicals and Pharmaceuticals Limited Cyano Pharma Private Limited Directors and their relatives are directors and Members in the Company Purchase of goods or services 350000000 Also Approved by members 1878000 143013000 78409000
3 Biofil Chemicals and Pharmaceuticals Limited Meet Shah Persons belongs to promoter group and appointed as Director (w.e.f. 30.12.2024) Remuneration 500000 Approved by Audit Commiteet 88000 26000 0 Textual Information(1)
4 Biofil Chemicals and Pharmaceuticals Limited Ketan Shah Persons belongs to promoter group and Whole Time Director (KMP) of the Company Remuneration 3000000 Also Approved by members 870000 206000 103000
5 Biofil Chemicals and Pharmaceuticals Limited MID (INDIA) PHARMACEUTICALS PVT LTD Directors and their relatives are directors and Members in the Company Loan 10000000 Approved by Audit Committee 0 4000000 4000000 Loan 0.09 3 Unsecured Business Purpose (Loan taken)
6 Biofil Chemicals and Pharmaceuticals Limited MID (INDIA) PHARMACEUTICALS PVT LTD Directors and their relatives are directors and Members in the Company Any other transaction Interest 500000 Approved by Audit Committee 180000 351000 513000
7 Biofil Chemicals and Pharmaceuticals Limited PAWAN SINGH RAJPUT Chief Financial Officer of the Company Remuneration 400000 Approved by Audit Committee 150000 23000 17000
8 Biofil Chemicals and Pharmaceuticals Limited ANISHA MANGAL Company Secretary & Compliance Officer of the Company (till 16.12.2024) Remuneration 480000 Approved by Audit Committee 99000 15000 0
Total value of transaction during the reporting period 21526000



Text Block
Textual Information(1) Remuneration received before appointed as Director in the Company