Integrated Filing — IndAS



General information about company
Scrip Code 524652
NSE Symbol INDSWFTLTD
MSEI Symbol NOTLISTED
ISIN INE788B01028
Name of company IND-SWIFT 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 25-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-Jun-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 25-Jun-2025   15:30:00
End date and time of board meeting 25-Jun-2025   17:00:00
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 1449038000 5152339000
Other income 86503000 476166000
Total income 1535541000 5628505000
2 Expenses
(a) Cost of materials consumed 578182000 2245596000
(b) Purchases of stock-in-trade 90901000 459826000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 42272000 -103623000
(d) Employee benefit expense 241974000 918099000
(e) Finance costs 101753000 391578000
(f) Depreciation, depletion and amortisation expense 71720000 235018000
(f) Other Expenses
1 Other Expenses 524601000 1402593000
Total other expenses 524601000 1402593000
Total expenses 1651403000 5549087000
3 Total profit before exceptional items and tax -115862000 79418000
4 Exceptional items 2726405000 2799651000
5 Total profit before tax 2610543000 2879069000
6 Tax expense
7 Current tax 44557000 44557000
8 Deferred tax 0 0
9 Total tax expenses 44557000 44557000
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 2565986000 2834512000
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 2565986000 2834512000
17 Other comprehensive income net of taxes 50618000 50618000
18 Total Comprehensive Income for the period 2616604000 2885130000
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 0
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 108329000 108329000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve -4131609000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 47.37 52.33
Diluted earnings (loss) per share from continuing operations 47.37 52.33
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 47.37 52.33
Diluted earnings (loss) per share from continuing and discontinued operations 47.37 52.33
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 IND-AS prescribed under section 133 of Companies Act,2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulation 2015. n2 The Company has filed second Motion Petition for approval of scheme of arrangement for Amalgamation of the Ind Swift Limited with Ind Swift Laboratories Ltd, before The Hon'ble National Company Law Tribunal (NCLT) Chandigarh. The Hon'ble National Company Law Tribunal has heard the petition and has reserved the order. n3 Exceptional/Extraordinary items for this quarter is Rs. 27264.05 and for the year ended 31st March,2025 is 27996.51 lacs includes balance written back/written off (net credit) being not payable/receivable. n4 During the Year the Company has completed the transfer of Unit No III to ANG Lifescience Ltd and profit on Sale of the same of Rs. 2872.81 lacs is reflected under the head Other Income in the above Result. n5 The Consolidated Financial Results includes the financial results of the parent Company Ind Swift Ltd and the financial results of subsidary Company Indswift India Ltd Kenya. n6 The Company’s first Wholly owned Subsidiary in Kenya “ IndSwift India Limited “ has been incorporated during the Year 2022-23 and it has not commenced any operations yet. n7 The figures for quarter ended March31,2025 and March31,2024 are the balancing figures between the audited figures in respect of full financial year and the published figures of nine months ended December 31,2024 and December 31,2023 respectively. n8. The Company is exclusively in Pharmaceutical business. n9. Previous period/ year figures have been re-grouped/Re-arranged where ever necessary. n10. The above audited Standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 25th June, 2025. 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 2319857000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 106812000
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 56606000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 750969000
Total non-current financial assets 807575000
Deferred tax assets (net) 0
Other non-current assets 47016000
Total non-current assets 3281260000
2 Current assets
Inventories 1072493000
Current financial asset
Current investments 0
Trade receivables, current 1586780000
Cash and cash equivalents 695102000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 113051000
Total current financial assets 2394933000
Current tax assets (net) 0
Other current assets 530855000
Total current assets 3998281000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7279541000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108329000
Other equity -4131609000
Total equity attributable to owners of parent -4023280000
Non controlling interest 0
Total equity -4023280000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8321038000
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 0
Total non-current financial liabilities 8321038000
Provisions, non-current 97979000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 74686000
Total non-current liabilities 8493703000
Current liabilities
Current financial liabilities
Borrowings, current 416436000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 58735000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 961545000
Total Trade payable 1020280000
Other current financial liabilities 77721000
Total current financial liabilities 1514437000
Other current liabilities 1278362000
Provisions, current 16319000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2809118000
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 11302821000
Total equity and liabilites 7279541000
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 classified to Profit & Loss 50618000 50618000
Total Amount of items that will not be reclassified to profit and loss 50618000 50618000
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 50618000 50618000



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 2879069000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 391578000
Adjustments for decrease (increase) in inventories -431578000
Adjustments for decrease (increase) in trade receivables, current -82060000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -64240000
Adjustments for decrease (increase) in other non-current assets -36726000
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 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 373653000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 235018000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 34547000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 53746000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -287304000
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 -2799651000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2720509000
Net cash flows from (used in) operations 158560000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 158560000
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 407212000
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 385745000
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 53746000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 32279000
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 275972000
Repayments of borrowings 17339000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 392761000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7023000
Net cash flows from (used in) financing activities -127105000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 63734000
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 63734000
Cash and cash equivalents cash flow statement at beginning of period 631368000
Cash and cash equivalents cash flow statement at end of period 695102000





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 JAIN & ASSOCIATES Yes 30-Apr-2026