Integrated Filing — IndAS



General information about company
Scrip Code 509079
NSE Symbol GUFICBIO
MSEI Symbol NOTLISTED
ISIN INE742B01025
Name of company GUFIC BIOSCIENCES 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 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 The Company's business activity falls within a single operating segment i.e. Pharmaceuticals
Start date and time of board meeting 30-May-2025   17:00:00
End date and time of board meeting 30-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 2050201000 8198059000
Other income 3945000 36265000
Total income 2054146000 8234324000
2 Expenses
(a) Cost of materials consumed 1229124000 3442010000
(b) Purchases of stock-in-trade 108489000 554143000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -440938000 -249143000
(d) Employee benefit expense 355745000 1270506000
(e) Finance costs 83998000 231116000
(f) Depreciation, depletion and amortisation expense 78434000 210646000
(f) Other Expenses
1 Other Expenses 534045000 1833612000
Total other expenses 534045000 1833612000
Total expenses 1948897000 7292890000
3 Total profit before exceptional items and tax 105249000 941434000
4 Exceptional items 0 0
5 Total profit before tax 105249000 941434000
6 Tax expense
7 Current tax 2934000 187434000
8 Deferred tax 25120000 57513000
9 Total tax expenses 28054000 244947000
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 77195000 696487000
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 77195000 696487000
17 Other comprehensive income net of taxes -1277000 -1277000
18 Total Comprehensive Income for the period 75918000 695210000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 -8000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
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 100278000 100278000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 5910490000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.77 6.95
Diluted earnings (loss) per share from continuing operations 0.77 6.95
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 0.77 6.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.77 6.95
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 financial results have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 as amended prescribed under section 133 of Companies Act 2013 read with rules issued thereunder. n n2. The above results for the quarter and year ended March 31 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on May 30 2025. The Statutory Auditors have carried out audit of the results for quarter and year ended March 31 2025. n n3. The Companys business activity falls within a single operating segment i.e. Pharmaceuticals. n n4. The Board of Directors at its meeting held on May 30 2025 has recommended a final dividend of Re. 0.10 per equity share i.e. at the rate 10 percent on the face value of Re. 1 each for the financial year 2024 25 subject to the approval of the shareholders at the ensuing Annual General Meeting. n n5. The Company has incorporated Gufic UK Limited GUL in United Kingdom on March 15 2022 Gufic Ireland Limited GIL in Ireland on March 02 2023 Veira Life FZE VLF in Dubai UAE on March 25 2024 and Gufic Prime Private Limited GPPL in India on November 18 2023 with the intention of making GUL GIL and VLF its Wholly Owned Subsidiaries and GPPL as its Subsidiary Company. As of March 31 2025 neither investment have been made in GIL nor they have begun its business operations. Consequently there was no need to consolidate the accounts of GIL with the Company. However the Company has invested in GUL on September 13 2023 GPPL on April 25 2024 and VLF on January 13 2025 by subscribing to its shares. Consequently the consolidated financial results for the quarter and financial year ended March 31 2025 have been prepared by the Company considering the financials of GUL GPPL and VLF. n n6. The equity shares and basic diluted earnings per share has been presented in accordance with Ind AS 33 Earning per share. n n7. The figures for the quarter ended March 31 2025 and March 31 2024 are balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures up to the third quarter ended December 31 2024 and December 31 2023 respectively which were subjected to limited review. n n8. Previous year or quarters figures have been regrouped or reclassified wherever necessary. n



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 4996480000
Capital work-in-progress 218163000
Investment property 0
Goodwill 0
Other intangible assets 63443000
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 17843000
Trade receivables, non-current 0
Loans, non-current 2158000
Other non-current financial assets 97399000
Total non-current financial assets 117400000
Deferred tax assets (net) 0
Other non-current assets 52927000
Total non-current assets 5448413000
2 Current assets
Inventories 2168690000
Current financial asset
Current investments 0
Trade receivables, current 3146069000
Cash and cash equivalents 157233000
Bank balance other than cash and cash equivalents 132989000
Loans, current 3221000
Other current financial assets 621318000
Total current financial assets 4060830000
Current tax assets (net) 15705000
Other current assets 0
Total current assets 6245225000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11693638000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 100278000
Other equity 5910490000
Total equity attributable to owners of parent 6010768000
Non controlling interest 0
Total equity 6010768000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1304996000
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 249669000
Total non-current financial liabilities 1554665000
Provisions, non-current 174916000
Deferred tax liabilities (net) 77716000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1807297000
Current liabilities
Current financial liabilities
Borrowings, current 1798750000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 22207000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1565288000
Total Trade payable 1587495000
Other current financial liabilities 214155000
Total current financial liabilities 3600400000
Other current liabilities 231144000
Provisions, current 44029000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3875573000
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 5682870000
Total equity and liabilites 11693638000
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 Items that will not be reclassified to Profit or Loss -1706000 -1706000
Total Amount of items that will not be reclassified to profit and loss -1706000 -1706000
2 Income tax relating to items that will not be reclassified to profit or loss -429000 -429000
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 -1277000 -1277000



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 941434000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 231116000
Adjustments for decrease (increase) in inventories -163869000
Adjustments for decrease (increase) in trade receivables, current 73548000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
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 165795000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 210646000
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 0
Adjustments for other financial liabilities, non-current 5709000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 14820000
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) 4238000
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) 512363000
Net cash flows from (used in) operations 1453797000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 228118000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1225679000
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 -12000
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 47669000
Purchase of property, plant and equipment 755255000
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 9318000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -9517000
Net cash flows from (used in) investing activities -707773000
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 168036000
Repayments of borrowings 235468000
Payments of lease liabilities 85800000
Dividends paid 10028000
Interest paid 208781000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -372041000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 145865000
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 145865000
Cash and cash equivalents cash flow statement at beginning of period 11368000
Cash and cash equivalents cash flow statement at end of period 157233000





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 Mittal Agarwal and Company, Chartered Accountants Yes 30-Apr-2028