SMSPHARMA2023-10-012023-12-31 SMSPHARMA2023-10-012023-12-31 SMSPHARMA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SMSPHARMA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member SMSPHARMA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SMSPHARMA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member SMSPHARMA2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532815 SMSPHARMA NOTLISTED SMS Pharmaceuticals Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-02-02 INR Lakhs Third quarter 15:30:00 18:40:00 2024-02-08 2024-02-08 Not applicable Single segment Bulk Drugs 2023-10-01 2023-12-31 Unaudited Consolidated 1614822000.00 14908000.00 1629730000.00 1324798000.00 0.00 -412212000.00 140162000.00 59527000.00 80085000.00 272101000.00 1464461000.00 165269000.00 0.00 165269000.00 39978000.00 2373000.00 42351000.00 0.00 122918000.00 0.00 0.00 0.00 -8116000.00 114802000.00 -564000.00 114238000.00 114200000.00 0.00 0.00 0.00 84652000.00 1 1.36 1.36 0.00 0.00 1.36 1.36 1 The above un-audited consolidated financial results for the quarter ended December 31, 2023 have been reviewed by the Audit Committee on February 07, 2024 and has been approved by the Board of Directors at its meeting held on February 08, 2024. The Statutory Auditors of the Company have carried out a Limited Review on consolidated financial results for the quarter ended December 31, 2023 and expressed an unmodified conclusion thereon. 2 These Consolidated Financial Results of the Company have been prepared in accordance with the Indian Accounting Standards ( Ind AS ) prescribed under section 133 of the Companies Act,2013 ( the Act ) read with relevant rules issued thereunder('INDAS) and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). 3 VKT Pharma Private Limited is considered as an Associate Company for the consolidation in which the Company holds 36.55% as on December 31, 2023 in their equity. Accordingly, the results include appropriate share of the results of said Associate . The Company has another Joint venture Chemo SMS Enterprises SL in which there were no financial operations during the reporting period. 4 Consolidated Financial Statements have been prepared by applying Accounting Standard Ind AS 28 Investments in Associates and Joint Ventures as applicable under the Companies Act,2013 and applicable rules there under. 5 The Group is engaged in the manufacturing of Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS108. 6 Figures for the previous period have been reclassified/ regrouped wherever necessary to confirm to current period's classification. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 4634651000.00 28140000.00 4662791000.00 3277952000.00 0.00 -642249000.00 412160000.00 178476000.00 235994000.00 756767000.00 4219100000.00 443691000.00 0.00 443691000.00 104978000.00 7238000.00 112216000.00 0.00 331475000.00 0.00 0.00 0.00 -6004000.00 325471000.00 -1541000.00 323930000.00 323900000.00 0.00 0.00 0.00 84652000.00 1 3.84 3.84 0.00 0.00 3.84 3.84 Manufacturinf Expenses 195195000.00 Other expenses 76906000.00 Manufacturinf Expenses 515894000.00 Other expenses 240873000.00 564000.00 1541000.00 0.00 0.00