PAR2024-01-012024-03-31 PAR2024-01-012024-03-31 PAR2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member PAR2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member PAR2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PAR NOTLISTED Par Drugs And Chemicals Limited Equity 2023-04-01 2024-03-31 2024-05-09 2024-04-29 INR Lakhs Yearly 15:30:00 17:55:00 2024-05-09 2024-05-09 true Cash Flow Indirect Declaration of unmodified opinion Single segment The Company is primarily engaged in manufacturing of API, which constitute single business segment in terms of Ind AS - 108 on “Operating Segments”. Accordingly, there are no separate reportable segments as per Ind AS - 108. 2024-01-01 2024-03-31 Audited Standalone 228193000.00 -480000.00 227713000.00 71891000.00 0.00 686000.00 17768000.00 452000.00 8919000.00 76908000.00 176624000.00 51089000.00 0.00 51089000.00 13495000.00 400000.00 13895000.00 0.00 37194000.00 0.00 0.00 0.00 0.00 37194000.00 0.00 37194000.00 0.00 0.00 123046000.00 10 3.02 3.02 0.00 0.00 3.02 3.02 1. The standalone financial results of the Company have been prepared in accordance with the Ind AS prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, other accounting principles generally accepted in India and in term of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended, including relevant circulars issued by the SEBI from time to time. 2. The above quarterly and year to date financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 09th May, 2024. 3. The Auditor of the company have carried out audit of the financial results for the quarter and year ended 31st March, 2024 in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015 and have expressed their unmodified opinion. 4. Figures for the quarter ended 31st March, 2024 are balancing figures between audited figures in respect of full financial year and the published year to date figures of the quarter ended 31st December, 2023. The figures up to the quarter ended 31st December, 2023 were subject to limited review. 5. The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share (not annualized) in accordance with the Ind AS. 6. Other Income for the quarter is amounts to Rs.19.50 lakhs, however income tax refund received in previous quarters has been adjusted against income of this quarter, hence, net other income shows negative balance. 7. Previous year / period figures have been regrouped / rearranged wherever necessary to make them comparable with current period figures. 8. The Company is primarily engaged in manufacturing of API, which constitute single business segment in terms of Ind AS - 108 on “Operating Segments”. Accordingly, there are no separate reportable segments as per Ind AS - 108. 9. The Company does not have any subsidiary, associates or joint venture as on 31st March, 2024; therefore, it has prepared only standalone results as consolidation requirement is not applicable to the Company. 10. The above financial results of the Company are available on the Company’s website – www.pardrugs.com and on the website of the National Stock Exchange of India Limited (www.nseindia.com), where the Company’s shares are listed. 11. The Status of investors complaints are as follows: I. Pending at the beginning of the quarter - 0 II. Received during the quarter - 0 III. Disposed-off during the quarter - 0 IV. Remaining unresolved at the end of the quarter - 0 Single segment 2023-04-01 2024-03-31 Audited Standalone 956404000.00 2423000.00 958827000.00 333188000.00 0.00 4730000.00 54989000.00 1071000.00 34361000.00 335323000.00 763661000.00 195166000.00 0.00 195166000.00 49756000.00 400000.00 50156000.00 0.00 145010000.00 0.00 0.00 0.00 0.00 145010000.00 0.00 145010000.00 0.00 0.00 123046000.00 10 733274000.00 11.78 11.78 0.00 0.00 11.78 11.78 Other expenses 76908000.00 Other expenses 335323000.00 413099000.00 250000.00 0.00 0.00 0.00 0.00 0.00 0.00 119000.00 0.00 0.00 0.00 119000.00 0.00 6407000.00 419876000.00 41770000.00 0.00 137142000.00 366539000.00 0.00 948000.00 0.00 504629000.00 47024000.00 2813000.00 596236000.00 0.00 0.00 1016111000.00 123046000.00 733274000.00 856320000.00 856320000.00 0.00 0.00 0.00 0.00 0.00 35400000.00 0.00 0.00 35400000.00 0.00 53562000.00 0.00 53562000.00 19386000.00 51443000.00 0.00 0.00 124391000.00 0.00 0.00 159791000.00 1016111000.00 0.00 12019000.00 32547000.00 0.00 0.00 0.00 856000.00 3321000.00 0.00 -27353000.00 0.00 0.00 0.00 34361000.00 0.00 481000.00 -1402000.00 -436000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -3394000.00 -82000.00 0.00 50918000.00 246084000.00 0.00 0.00 0.00 43595000.00 0.00 202489000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120000.00 60803000.00 0.00 19000.00 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 2322000.00 0.00 -58381000.00 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 144109000.00 0.00 144109000.00 222430000.00 366539000.00