NGLFINE2024-01-012024-03-31 NGLFINE2024-01-012024-03-31 NGLFINE2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member NGLFINE2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member NGLFINE2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524774 NGLFINE NOTLISTED NGL Fine-Chem Limited Equity 2023-04-01 2024-03-31 2024-05-21 2024-05-09 INR Lakhs Yearly 18:00:00 19:40:00 2024-05-21 2024-05-21 true Cash Flow Indirect Declaration of unmodified opinion Single segment PHARMACEUTICAL 2024-01-01 2024-03-31 Audited Standalone 956086000.00 41640000.00 997726000.00 500140000.00 0.00 -45229000.00 109503000.00 4580000.00 20645000.00 265715000.00 855354000.00 142372000.00 0.00 142372000.00 32750000.00 1134000.00 33884000.00 0.00 108488000.00 0.00 0.00 0.00 0.00 108488000.00 -16000.00 108472000.00 0.00 0.00 30890000.00 5 17.56 17.56 0.00 0.00 17.56 17.56 Notes: 1 The above audited standalone and consolidated results for the quarter and year ended March 31, 2024 were reviewed by Audit Committee and approved by the Board of Directors at their meeting held on Monday, 21st May, 2024. 2 These statements have been prepared in accordance with the Companies (Indian Accounting Standards) Rules 2015 (Ind AS) prescribed under Section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules 2015 and Companies (Indian Accounting Standard) (Amendment) Rules 2016. 3 The financial results for the year ended March 31, 2024 have been audited by the statutory auditors of the company. The audit report does not contain any qualifications. 4 The Board of Directors have recommended a dividend of Rs. 1.75 per fully paid up equity share of Rs. 5 each aggregating to Rs.108.12 lakhs for the Financial Year 2023-24 which is based on relevant share capital as on 31-03-2024. 5 In accordance with Ind AS 108 - Operating Segments, the Group has only one reportable primary business segment - namely Pharmaceuticals. However the Group has a secondary geographical segment which is disclosed in consolidated financial statements as per Ind AS 108. Information regarding the geographical distribution of revenue is given below. (Rupees in lakhs) 2023-24 2022-23 India 7,927.41 6,030.34 Europe 7,045.91 8,083.84 Asia Pacific 9,800.13 9,273.96 USA 620.32 550.80 Rest of the world 7,977.42 3,418.56 Total 33,371.19 27,357.50 6 During the previous year, Macrotech Polychem Private Limited, changed its method of depreciation from Written Down Value Method to Straight Line Method to bring its depreciation policy in conformance with its holding company's policy. Consequent to the change in method, for the consolidated results, the depreciation for the year is lower by Rs. 158.41 lakhs (previous year - Rs. 275.88 lakhs) and the profit for the year is higher by 158.41 lakhs (previous year - Rs. 275.88 lakhs) 7 Previous period figures have been regrouped/rearranged wherever necessary. Single segment 2023-04-01 2024-03-31 Audited Standalone 3289729000.00 159014000.00 3448743000.00 1665842000.00 0.00 -120583000.00 413249000.00 13381000.00 81479000.00 888292000.00 2941660000.00 507083000.00 0.00 507083000.00 114133000.00 7756000.00 121889000.00 0.00 385194000.00 0.00 0.00 0.00 0.00 385194000.00 -1532000.00 383662000.00 0.00 0.00 30890000.00 5 2597164000.00 62.35 62.35 0.00 0.00 62.35 62.35 Other Expenses 265715000.00 Other Expenses 888292000.00 600128000.00 455211000.00 0.00 1128000.00 37251000.00 282476000.00 88189000.00 407916000.00 29136000.00 1493519000.00 426011000.00 535939000.00 831336000.00 3868000.00 12112000.00 0.00 58045000.00 1441300000.00 169629000.00 2036940000.00 3530459000.00 30890000.00 2597164000.00 2628054000.00 2628054000.00 7448000.00 7448000.00 30774000.00 19037000.00 1522000.00 58781000.00 316976000.00 472096000.00 39746000.00 828818000.00 7823000.00 6983000.00 843624000.00 902405000.00 3530459000.00 0.00 -156398000.00 -179508000.00 0.00 -70877000.00 0.00 0.00 -112637000.00 0.00 242540000.00 0.00 -2440000.00 7854000.00 81479000.00 0.00 1085000.00 4788000.00 13381000.00 3022000.00 0.00 0.00 0.00 0.00 0.00 0.00 -73202000.00 0.00 -1532000.00 0.00 -242445000.00 264638000.00 -4639000.00 0.00 -26734000.00 121889000.00 0.00 111376000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 186000.00 280123000.00 73202000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -12037000.00 0.00 0.00 0.00 4639000.00 26734000.00 0.00 -11599000.00 0.00 -174924000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10812000.00 0.00 0.00 0.00 -10812000.00 -74360000.00 0.00 -74360000.00 78227000.00 3867000.00 21000.00 2047000.00 -5000.00 -515000.00