CAPLIPOINT2023-07-012023-09-30 CAPLIPOINT2023-07-012023-09-30 CAPLIPOINT2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member CAPLIPOINT2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member CAPLIPOINT2023-09-30 CAPLIPOINT2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAPLIPOINT2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CAPLIPOINT2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CAPLIPOINT2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524742 CAPLIPOINT NOTLISTED Caplin Point Laboratories Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-11-01 INR Crores Half yearly 11:00:00 12:30:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Single segment Pharmaceutical Formualtions 2023-07-01 2023-09-30 Unaudited Consolidated 4100610000.00 204330000.00 4304940000.00 668480000.00 1293320000.00 -320810000.00 350780000.00 1780000.00 117650000.00 734830000.00 2846030000.00 1458910000.00 0.00 1458910000.00 306780000.00 -8180000.00 298600000.00 0.00 1160310000.00 0.00 0.00 0.00 1140000.00 1161450000.00 96650000.00 1258100000.00 1148660000.00 12650000.00 0.00 0.00 151880000.00 2 15.13 15.06 0.00 0.00 15.13 15.06 Consolidated Notes The above Unaudited Consolidated financial results for the quarter and half year ended 30th September,2023 have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors of the Company at their respective meetings held on 9th November, 2023 and have been subjected to Limited Review by the Statutory Auditors of the Company. An unqualified opinion has been issued by them thereon. The Unaudited consolidated financial results of the Company has been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder ( Ind AS ) and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company is engaged in the sole activity of carrying on the business of Pharmaceutical Formulation and therefore, has only one reportable segment in accordance with Ind AS 108 Operating Segments . Hence no separate segment reporting is applicable to the Company. During the Quarter ended and Half Year ended 30th September, 2023 the Company has allotted 7,000 and 38,000 equity shares of Rs. 2/- each under the Employees Stock Option Schemes respectively and the total number of equity shares of the Company stands at 7,59,40,746. The Company had allotted Nil and 11,666 shares during the Quarter and Half year ended 30th September 2022 respectively During the Quarter, Caplin Steriles Limited ( Subsidiary of the Company) has incorporated its wholly owned subsidiary Caplin Steriles USA Inc, as part of the Company's initiatives to commence its own front-end operations in the US. This new entity is yet to commence its operations. Previous periods' figures have been regrouped / reclassified to be in conformity with current period's classification/disclosure, wherever necessary. For and on behalf of the Board Dr. Sridhar Ganesan Managing Director Place: Chennai Date: 9th Nov,2023 Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 8053800000.00 324700000.00 8378500000.00 1309950000.00 2573670000.00 -456620000.00 701500000.00 4600000.00 231400000.00 1286000000.00 5650500000.00 2728000000.00 0.00 2728000000.00 549730000.00 -23540000.00 526190000.00 0.00 2201810000.00 0.00 0.00 0.00 1940000.00 2203750000.00 73370000.00 2277120000.00 2182960000.00 20720000.00 0.00 0.00 151880000.00 2 28.76 28.61 0.00 0.00 28.76 28.61 Other Expenses 734830000.00 Other Expenses 1286000000.00 288600000.00 2691500000.00 2750000000.00 0.00 98300000.00 1247300000.00 0.00 59000000.00 1306300000.00 162300000.00 436800000.00 7445200000.00 3367100000.00 1214900000.00 4589800000.00 1379000000.00 4280100000.00 0.00 1852300000.00 13316100000.00 16683200000.00 24128400000.00 151900000.00 20584200000.00 20736100000.00 21024700000.00 0.00 6800000.00 6800000.00 80800000.00 73400000.00 161000000.00 19000000.00 1709400000.00 941600000.00 2670000000.00 272700000.00 0.00 2942700000.00 3103700000.00 24128400000.00 4600000.00 -484910000.00 -649210000.00 0.00 23200000.00 0.00 0.00 -10000000.00 0.00 93100000.00 0.00 0.00 0.00 231400000.00 0.00 0.00 0.00 0.00 0.00 -12700000.00 0.00 217400000.00 16500000.00 -4700000.00 0.00 0.00 -17900000.00 70000000.00 0.00 -958020000.00 1769980000.00 0.00 0.00 0.00 475700000.00 0.00 1294280000.00 0.00 0.00 0.00 160600000.00 0.00 0.00 0.00 0.00 0.00 792600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 287200000.00 0.00 -866100000.00 0.00 -1532100000.00 0.00 0.00 0.00 0.00 0.00 0.00 100000.00 0.00 0.00 15100000.00 0.00 0.00 151900000.00 4600000.00 0.00 0.00 -171500000.00 -409320000.00 12700000.00 -396620000.00 1775600000.00 1378980000.00 Remeasurements of Defined Benefit Plan 4640000.00 Remeasurements of Defined Benefit Plan 4640000.00 4640000.00 4640000.00 1200000.00 1200000.00 Exchange difference in translating the financial statements of foreign operations 93210000.00 Exchange difference in translating the financial statements of foreign operations 69930000.00 93210000.00 69930000.00 0.00 0.00