THEMISMED2024-01-012024-03-31 THEMISMED2024-01-012024-03-31 THEMISMED2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member THEMISMED2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member THEMISMED2024-03-31 THEMISMED2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member THEMISMED2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member THEMISMED2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member THEMISMED2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member THEMISMED2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member THEMISMED2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 530199 THEMISMED NOTLISTED Themis Medicare Limited Equity 2023-04-01 2024-03-31 2024-05-14 2024-05-03 INR Lakhs Yearly 16:30:00 21:30:00 2024-05-14 2024-05-14 true Cash Flow Indirect Declaration of unmodified opinion Single segment Pharmaceuticals 2024-01-01 2024-03-31 Audited Consolidated 978175000.00 10996000.00 989171000.00 216510000.00 117874000.00 57839000.00 224649000.00 21615000.00 30553000.00 268347000.00 937387000.00 51784000.00 0.00 51784000.00 17700000.00 3360000.00 21060000.00 0.00 30724000.00 0.00 0.00 0.00 35709000.00 66433000.00 -4249000.00 62184000.00 66436000.00 -3000.00 62187000.00 -3000.00 92040000.00 1 0.72 0.72 0.00 0.00 0.72 0.72 0.00 0.00 0.00 1) The above Audited Financial Results were reviewed by the Audit Committee and have been considered and approved by the Board of Directors at its meeting held on May 14, 2024. 2) The above financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and the Companies (Indian Accounting Standards) Rules, 2016. 3) The Company operates in a single Business segment i.e Pharmaceuticals and hence does not have any reportable segments as per Indian Accounting Standard (Ind AS) 108 - Operating Segments . 4) The face value of the shares of the Company is Rs. 1/- per share wef October 11, 2023 pursuant to the stock split approved by the shareholders. 5) The Board of Directors of the Company has recommended a dividend of Re. 0.50/- per fully paid up equity share of the face value of Re. 1/- each for the Financial Year ended 31st March, 2024. This payment of dividend is subject to approval of members of the Company at ensuing Annual General Meeting of the Company. 6) The figures of the quarter ended March 31, 2024 are the balancing figures between audited figures for the full financial year and unaudited published year to date figures upto the third quarter of the financial year. 7) Transfer of Active pharmaceutical ingredients (API) Division: The Board of Directors ('Board') of the company at it's meeting held on 07th November 2022 had approved and proposed to the shareholders the transfer by way of Business Transfer Agreeement/Agreement to sell the Company's Active Pharamaceutical Ingredient (API) business to a wholly owned subsidiary company. Subsequently, the transfer was approved by the shareholders on 09th January 2023 vide Postal Ballot.The transfer of Business was subject to approvals from GIDC and other secured lenders(banks) which was under Process. The Company has now received the approvals in respect of Vapi Plant on 18th April, 2024 from GIDC after the end of the Financial year i.e. the reporting date i.e. 31st March , 2024. The approval from lenders is awaited. Consequently, on the date of approval of Financial Statements for the year ended 31st March 2024, the proposed business transfer has become Highly Probable in accordance with Ind AS 105, “Non-current Assets Held for Sale and Discontinued Operations” and the Company hereby discloses the following information: i) The Company has identified for transfer of Active Pharamaceutical Ingredient (API) business including the Manufacturing facilities at Vapi, Valsad District, Gujarat and at Jeedimetla, Malkajgiri District, Telangana on a Going Concern basis to Themis Chemicals Private Limited (a wholly owned subsidiary of the Company). ii) The Company is reasonably certain to be able to sell the API business and an active programme to fulfull it's obligation in terms of the Business Transfer Agreement between the parties within a period of 12 months. 8) Figures for the corresponding previous year/period have been regrouped/rearranged, wherever necessary, to make them comparable. Single segment 2023-04-01 2024-03-31 Audited Consolidated 3817608000.00 47555000.00 3865163000.00 846733000.00 536108000.00 -15704000.00 824104000.00 93766000.00 122463000.00 1111315000.00 3518785000.00 346378000.00 0.00 346378000.00 92200000.00 6997000.00 99197000.00 0.00 247181000.00 0.00 0.00 0.00 188054000.00 435235000.00 -7396000.00 427839000.00 435238000.00 -3000.00 427842000.00 -3000.00 92040000.00 1 0.00 4.73 4.72 0.00 0.00 4.73 4.72 0.00 0.00 0.00 Other Expenses 268347000.00 Other Expenses 1111315000.00 -12000.00 1678135000.00 26018000.00 0.00 0.00 5520000.00 0.00 0.00 885116000.00 3735000.00 0.00 0.00 9315000.00 13050000.00 0.00 124646000.00 2732485000.00 705743000.00 0.00 1779455000.00 99217000.00 93743000.00 0.00 51055000.00 2023470000.00 0.00 202467000.00 2931680000.00 0.00 0.00 5664165000.00 92040000.00 3684626000.00 3776666000.00 3776654000.00 267740000.00 0.00 0.00 267740000.00 0.00 73925000.00 0.00 0.00 341665000.00 690182000.00 472923000.00 273950000.00 1437055000.00 8946000.00 25645000.00 74200000.00 0.00 1545846000.00 0.00 0.00 1887511000.00 5664165000.00 0.00 -16223000.00 -329215000.00 0.00 57513000.00 0.00 0.00 0.00 -30353000.00 72476000.00 0.00 0.00 0.00 122463000.00 -174000.00 6365000.00 0.00 27996000.00 2278000.00 72000.00 24450000.00 0.00 0.00 -903000.00 0.00 0.00 0.00 0.00 0.00 -112155000.00 234223000.00 0.00 0.00 0.00 89562000.00 0.00 144661000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 249000.00 184179000.00 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 16057000.00 8393000.00 0.00 0.00 0.00 -159480000.00 0.00 0.00 416000.00 0.00 0.00 0.00 0.00 0.00 55076000.00 16717000.00 0.00 4191000.00 46014000.00 0.00 0.00 0.00 -11430000.00 -26248000.00 0.00 -26248000.00 125465000.00 99217000.00 i) Items that will not be reclassfied to Profit & Loss -5501000.00 iii) Share of Other Comprehensive Income of Associates and Joint Ventures accounted using equity method -204000.00 i) Items that will not be reclassfied to Profit & Loss -9846000.00 iii) Share of Other Comprehensive Income of Associates and Joint Ventures accounted using equity method -100000.00 -5705000.00 -9946000.00 -1384000.00 -2478000.00 Items that will be reclassfied to Profit & Loss 72000.00 Items that will be reclassfied to Profit & Loss 72000.00 72000.00 72000.00 0.00 0.00