INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SOTAC
MSEI Symbol NOTLISTED
ISIN INE0O2D01012
Name of Company Sotac Pharmaceuticals Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of of a wide range of Pharmaceutical products
Start date and time of board meeting 12-11-2025   16:00:00
End date and time of board meeting 12-11-2025   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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 3,701.05 3,701.05
Other income 428.69 428.69
Total Income 4,129.74 4,129.74
2 Expenses
(a) Cost of materials consumed 2,445.83 2,445.83
(b) Purchases of stock-in-trade 70.23 70.23
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (105.47) (105.47)
(d) Employee benefit expense 216.89 216.89
(e) Finance costs 187.70 187.70
(f) Depreciation and amortisation expense 269.96 269.96
(g) Other Expenses
1 Other Expenses 709.20 709.20
Total other expenses 709.20 709.20
Total expenses 3,794.34 3,794.34
3 Profit before exceptional and extraordinary items and tax 335.40 335.40
4 Exceptional items (0.22) (0.22)
5 Profit before extraordinary items and tax 335.18 335.18
6 Extraordinary items 0.00 0.00
7 Profit before tax 335.18 335.18
8 Tax Expense
Current tax 83.94 83.94
Deferred tax (7.67) (7.67)
Total tax expenses 76.27 76.27
9 Net Profit Loss for the period from continuing operations 258.91 258.91
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 258.91 258.91
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest (14.32) (14.32)
16 Net profit (Loss) for the period 244.59 244.59
17 Details of equity share capital
Paid-up equity share capital 1,105.00 1,105.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.21 2.21
Diluted earnings (loss) per share from continuing and discontinued operations 2.21 2.21
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) [1] The consolidated unaudited financial results are prepared in accordance with the Accounting Standards Prescribed urder Section 133 of the Companies Act,2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 (as amended) and other recognised accounting practices and policies, as applicable. [2] The above consolidated audited financial results for the half year and year ended 30th September, '25 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligation & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed and recommended by the Audit Committee of the Board and thereafter were approved and taken on record by the Board of Directors in their meeting held on 12th November, '25. [3] As per MCA Notification dated 16th February, 2015 Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2009, are exempted from the compulsory requirement of adoption of IND-AS. [4] The figures for the half year ended 30th September, '25 are the Balancing figures between the unaudited figures in respect of full financial year and unaudited figures in respect of first half of the financial year 24-25. [5] The figures of the previous period have been re-grouped / rearranged and / or recasted wherever considered necessary. [6] Company is mainly engaged in manufacturing of of a wide range of pharmaceutical products such as Non Beta-Lactam (general) tablets, Non Beta-Lactam (general) capsules, Non Beta-lactam Syrup and external preparations looking into the nature of business company is operating under single segment hence segment reporting is not applicable to Company. [7]The Status of investor's complaints during the half year ended on 30th September,'25 as under:- Complaints pending at the beginning of the period Nill Complaints received during the period Nill Complaints disposed during the period Nill Complaints resolved at the end of the period Nill [8] List of the Entities Consolidated in the Statement: Sotac Healthcare Private Limited 71.00 Subsidiary Sotac Research Private Limited 100.00 Subsidiary Sotac Lifesciences Private Limited 55.77 Subsidiary


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 335.18
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 187.70
Adjustments for depreciation and amortisation expense 269.96
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.39
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 458.05
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 102.45
Adjustments for decrease (increase) in trade receivables 136.88
Adjustments for decrease (increase) in other current assets (248.06)
Adjustments for increase (decrease) in trade payables 184.40
Adjustments for increase (decrease) in other current liabilities (3.36)
Adjustments for provisions 6.50
Total adjustments for working capital 178.81
Total adjustments for reconcile profit (loss) 636.86
Net cash flows from (used in) operations 972.04
Dividends received (0.65)
Interest paid 0.00
Interest received (5.61)
Income taxes paid (refund) 91.01
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 874.77
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 874.77
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.80
Purchase of property plant and equipment 134.47
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.65
Interest received 5.61
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 49.63
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (77.78)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (77.78)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 545.67
Dividends paid 0.00
Interest paid 187.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (733.37)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (733.37)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 63.62
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 63.62
Cash and cash equivalents cash flow statement at beginning of period 156.39
Cash and cash equivalents cash flow statement at end of period 220.01


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,105.00
Reserves and surplus 4,463.12
Money received against share warrants
Total shareholders' funds 5,568.12
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 53136000
5 Non-current liabilities
Long-term borrowings 940.89
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 16.52
Total non-current liabilities 957.41
6 Current liabilities
Short-term borrowings 2,883.37
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 1,291.42
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 787.41
Total Trade payable 2,078.83
Other current liabilities 152.84
Short-term provisions 155.02
Total current liabilities 5,270.06
Total equity and liabilities 12,326.95
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 4,540.77
Producing properties 0.00
Intangible assets 1.57
Preproducing properties
Property, Plant and Equipment capital work-in-progress 81.23
Intangible assets under development or work-in-progress 190.34
Total Property, Plant and Equipment and Intangible assets 4,813.91
ii Non-current investments 267.66
v Deferred tax assets (net) 137.75
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 52.52
viii Other non-current assets 0.00
Total non-current assets 5,271.84
Current assets
Current investments 0.00
Inventories 1,923.64
Trade receivables 3,274.35
Cash and cash equivalents 220.01
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 51.38
Other current assets 1,585.73
Total current assets 7,055.11
Total assets 12,326.95
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments