BLISSGVS2023-10-012023-12-31 BLISSGVS2023-10-012023-12-31 BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses04Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses05Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses06Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses07Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses08Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses09Member BLISSGVS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses10Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses04Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses05Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses06Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses07Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses08Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses09Member BLISSGVS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses10Member BLISSGVS2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506197 BLISSGVS NOTLISTED Bliss GVS Pharma Limited Equity 2023-04-01 2024-03-31 2024-01-23 2024-01-16 INR Lakhs Third quarter 19:55:00 23:30:00 2024-01-23 2024-01-23 Not applicable Single segment Pharmaceuticals and Healthcare 2023-10-01 2023-12-31 Unaudited Standalone 1613347000.00 78966000.00 1692313000.00 805971000.00 0.00 52558000.00 209706000.00 17884000.00 62475000.00 258513000.00 1407107000.00 285206000.00 0.00 285206000.00 64169000.00 13837000.00 78006000.00 0.00 207200000.00 0.00 0.00 0.00 0.00 207200000.00 -1013000.00 206187000.00 0.00 0.00 104691000.00 1 1.99 1.95 0.00 0.00 1.99 1.95 0.00 0.05 0.20 1. The above unaudited financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 23, 2024. These unaudited financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards ( Ind AS ) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 2. The above unaudited financial results for the quarter and nine months ended December 31, 2023 are prepared in compliance with the Ind AS which have been subjected to a limited review by the statutory auditors of the Company. The statutory auditors, Kalyaniwalla and Mistry LLP have issued limited review reports with unmodified conclusion on the standalone and consolidated unaudited financial results. 3. As the Company's business activity falls within a single operating segment viz Pharmaceutical and Healthcare , no segment information is disclosed. 4. Employee Benefit Expenses includes Share Based Payment expense on account of ESOP Scheme, 2019 of Rs. 303.54 Lakh (Previous Period Rs. 299.69 Lakh) as per Ind AS 102 Share based Payment for the quarter and nine months ended December 31, 2023. 5. During the nine months ended December 31, 2023, the Company has allotted 5,38,150 equity shares of Rs. 1 each fully paid, on exercise of stock options by employees in accordance with the Company's ESOP Scheme, 2019. From the total 52,18,000 number of options granted, the outstanding number of options as at December 31, 2023 are 18,58,500. 6. The Company has invested in, given loans, accrued interest and due thereon and trade receivables from two of its subsidiaries and its step-down subsidiaries aggregating to Rs. 16,163.31 Lakh. These subsidiaries have a consolidated negative net worth as at December 31, 2023. In view of long-term financial involvement and based on Management's financial assessment of these subsidiaries, the Management believes that the erosion of net worth is temporary in nature. Hence, no provision is required in respect of these investments/ loans given/accrued interest and due thereon and trade receivables as at December 31, 2023. Further, the Board of Directors is considering the restructuring of the said subsidiaries to address the issue of negative net worth. Hence, the management believes no impairment is required in this regard in the financial results for the nine months ended December 31, 2023. 7. The figures for the quarter ended December 31, 2023 are the balancing figures between unaudited figures in respect of the nine months ended December 31, 2023 and the published year to date unaudited figures for the half year ended September 30, 2023 of the respective financial year. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 4416423000.00 250367000.00 4666790000.00 2273301000.00 0.00 -72352000.00 617082000.00 42751000.00 172901000.00 778198000.00 3811881000.00 854909000.00 0.00 854909000.00 211722000.00 22130000.00 233852000.00 0.00 621057000.00 0.00 0.00 0.00 0.00 621057000.00 -1589000.00 619468000.00 0.00 0.00 104691000.00 1 5.96 5.85 0.00 0.00 5.96 5.85 0.00 0.04 0.24 Business Development expenses 72534000.00 Corporate Social Responsibility expenses 0.00 ECL expenses 0.00 Freight outward 55533000.00 Legal and Professional charges 7620000.00 Other Expenses 43957000.00 Power and Fuel 18344000.00 Repairs and Maintenance 32421000.00 Sales Promotion expenses 13634000.00 Travelling and Conveyance expenses 14470000.00 Business Development expenses 189902000.00 Corporate Social Responsibility expenses 20736000.00 ECL expenses 34338000.00 Freight outward 159822000.00 Legal and Professional charges 26395000.00 Other Expenses 113621000.00 Power and Fuel 70298000.00 Repairs and Maintenance 92982000.00 Sales Promotion expenses 39189000.00 Travelling and Conveyance expenses 30915000.00 -1354000.00 -2124000.00 -341000.00 -535000.00 0.00 0.00