NEOGEN2023-10-012023-12-31 NEOGEN2023-10-012023-12-31 NEOGEN2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member NEOGEN2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member NEOGEN2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542665 NEOGEN NOTLISTED Neogen Chemicals Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-02-01 INR Crores Third quarter 15:00:00 21:25:00 2024-02-09 2024-02-09 Not applicable Single segment Specialty Chemicals 2023-10-01 2023-12-31 Unaudited Consolidated 1644400000.00 15800000.00 1660200000.00 1194700000.00 0.00 -284900000.00 167300000.00 105200000.00 57400000.00 364400000.00 1604100000.00 56100000.00 0.00 56100000.00 31900000.00 14500000.00 46400000.00 0.00 9700000.00 0.00 0.00 0.00 900000.00 10600000.00 -2000000.00 8600000.00 0.00 0.00 0.00 0.00 263800000.00 10 0.41 0.41 0.00 0.00 0.41 0.41 Notes : 1. The above unaudited financial results of the Company for the quarter and nine months ended December 31, 2023 have been prepared in accordance with the IND AS, as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and the limited review is conducted by the Statutory Auditor, who has issued their unqualified opinion thereon and was recommended by the Audit Committee and was approved by the Board of Directors at their meeting held on February 9, 2024. 2. The Board of Directors at its meeting held on October 5, 2023, inter alia approved the issue and offer of 14,42,358 equity shares on preferential basis for cash consideration. Subsequently, the shareholders of the Company at its Extra Ordinary General meeting held on October 28, 2023, has approved issue, offer and allotment of 14,42,358 shares of face value of Rs. 10 each on a preferential basis at an issue price of Rs. 1754.07 per Equity Share (including a premium of Rs. 1744.07 per Equity Share) aggregating up to Rs. 2,52,99,96,897 (Rupees Two Hundred and Fifty-Two Crore Ninety-Nine Lakh Ninety-Six Thousand Eight Hundred Ninety-Seven only) to the identified investors. The allotment of the said equity shares of the Company on a preferential basis was done on November 1, 2023. The Equity Shares were listed on BSE Limited and National Stock Exchange of India Limited. 3. The details of utilization of above proceeds raised by way of issue of Equity shares on preferential Issue basis are as follows: (Rs. In crore) Sr.no. Particulars Proposed Allocation of Fund Utilized as on 31.12.2023 Unutilized amount as at 31.12.2023 1 Investment in wholly owned subsidiaries of the Company viz. Neogen Ionics Limited and Buli Chemicals India Private Limited 100 100 0 2 Meeting Working capital requirements 91 91 3 General Corporate Purposes* 62 62 Total Amount 253 253 0 *The amount utilized for general corporate purpose did not exceed 25% of the Gross proceeds 4. The Company has elected to opt for the tax rate as per section 115BAA which was inserted in the Income Tax Act, 1961, accordingly the current tax and deferred tax both for the quarter and nine months ended 31st December, 2023 is recomputed. 5. Previous period / year's figures have been regrouped/rearranged wherever necessary to make them comparable. 6. The equity shares and basic/diluted earnings per share for the comparative period (quarter and period ended December 31, 2023) has been presented in accordance with Ind AS- 33- Earnings per share. 7. The company is in the business of manufacturing specialty chemicals and accordingly has one reportable business segment. 8. For more details on results, visit investor relations section of the Company's website at www.neogenchem.com and financial result under corporates section of Stock Exchange's website at www.nseindia.com and www.bseindia.com. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 4910200000.00 52600000.00 4962800000.00 3374300000.00 0.00 -670200000.00 472400000.00 323700000.00 170100000.00 991100000.00 4661400000.00 301400000.00 0.00 301400000.00 82100000.00 33700000.00 115800000.00 0.00 185600000.00 0.00 0.00 0.00 1600000.00 187200000.00 -500000.00 186700000.00 0.00 0.00 0.00 0.00 263800000.00 10 7.41 7.41 0.00 0.00 7.41 7.41 Other Expenses 364400000.00 Other Expenses 991100000.00 -2700000.00 -700000.00 -700000.00 -200000.00