SMSLIFE2023-10-012023-12-31 SMSLIFE2023-10-012023-12-31 SMSLIFE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SMSLIFE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member SMSLIFE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SMSLIFE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member SMSLIFE2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540679 SMSLIFE NOTLISTED SMS Lifesciences India Limited Equity 2023-04-01 2024-03-31 2024-02-10 2024-02-03 INR Lakhs Third quarter 12:30:00 13:35:00 2024-02-10 2024-02-10 Not applicable Single segment Bulk Drugs / API's 2023-10-01 2023-12-31 Unaudited Standalone 712274000.00 6404000.00 718678000.00 427071000.00 0.00 -69697000.00 97004000.00 20446000.00 25458000.00 167683000.00 667965000.00 50713000.00 0.00 50713000.00 15000000.00 2568000.00 17568000.00 0.00 33145000.00 0.00 0.00 0.00 0.00 33145000.00 151000.00 33296000.00 0.00 0.00 30233000.00 10 10.96 10.96 0.00 0.00 10.96 10.96 1. The above standalone Financial Results have been reviewed and recomended by the Audit Committee on 10th February, 2024 and have been approved by the Board of Directors at its meeting held on 10th February, 2024.The statutory auditors of the Company have carried out a limited review of Standalone financial results for the quarter and nine months ended 31st December, 2023 and expressed an unmodified opinion thereon. 2 The standalone 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 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 The Company is engaged in manufacturing of Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS1 08. 4 Figures for the previous period have been reclassified I regrouped wherever necessary to conform to current period's classification. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 2136279000.00 15581000.00 2151860000.00 1236829000.00 0.00 -92312000.00 283913000.00 63425000.00 76291000.00 471673000.00 2039819000.00 112041000.00 0.00 112041000.00 33000000.00 7720000.00 40720000.00 0.00 71321000.00 0.00 0.00 0.00 0.00 71321000.00 413000.00 71734000.00 0.00 0.00 30233000.00 10 23.59 23.59 0.00 0.00 23.59 23.59 Manufacturing Expenses 129199000.00 Other Expenses 38484000.00 Manufacturing Expenses 367999000.00 Other Expenses 103674000.00 -213000.00 -583000.00 62000.00 170000.00