SMSPHARMA2024-01-012024-03-31 SMSPHARMA2024-01-012024-03-31 SMSPHARMA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member SMSPHARMA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member SMSPHARMA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member SMSPHARMA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member SMSPHARMA2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532815 SMSPHARMA NOTLISTED SMS Pharmaceuticals Limited Equity 2023-04-01 2024-03-31 2024-05-29 2024-05-22 INR Lakhs Yearly 10:30:00 13:15:00 2024-05-29 2024-05-29 true Cash Flow Indirect Declaration of unmodified opinion Single segment Bulk Drugs 2024-01-01 2024-03-31 Audited Consolidated 2457983000.00 16457000.00 2474440000.00 974697000.00 0.00 632249000.00 201221000.00 56092000.00 79163000.00 313640000.00 2257062000.00 217378000.00 0.00 217378000.00 46302000.00 10551000.00 56853000.00 0.00 160525000.00 0.00 0.00 0.00 12265000.00 172790000.00 2215000.00 175005000.00 0.00 0.00 0.00 0.00 84652000.00 1 2.04 2.04 0.00 0.00 2.04 2.04 1 The above Consolidated financial results have been reviewed by the Audit Committee on May 28, 2024 and has been approved by the Board of Directors at its meeting held on May 29, 2024. 2 These consolidated 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 the relevant rules issued thereunder (Ind AS) and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India(SEBI). 3 VKT Pharma Private Limited is considered as an Associate Company for the consolidation in which the Company holds 36.55% as on March 31, 2024 in their equity. Accordingly, the results include appropriate share of the results of said Associate . The Company has another Joint venture Chemo SMS Enterprises SL in which there were no financial operations during the reporting period. 4 The Board of Directors of the Company at their meeting held on February 08, 2024 approved for raising of funds through Issue of Convertible Equity Warrants to the Promoters/Promoters Group by way of issuance upto 90,00,000 Warrants convertible in one or more tranches to equity shares of Rs.1/- each of the Company at an issue price of Rs.127/- (including premium of Rs.126/-) for each Warrant, aggregating to Rs.11,430.00 Lakhs by way of preferential issue, which was subsequently approved by the members through Special resolution in the Extra-Ordinary General Meeting dated March 06, 2024. Further on March 19, 2024 Securities Allotment Committee of the Board of Directors of the Company have allotted 90,00,000 Convertible Warrants at an issue price of Rs. 127/- each, which will be convertible into equity shares within a period of 18 months from the date of allotment. The Company has received Rs.2857.50 lakhs being 25% of the total amount payable towards subscription of the warrants from all the allottees. 5 The Board of Directors of the company has recommended a dividend of Re. 0.40 per share of face value Re. 1/- each (40%) for the financial year 2023-24, subject to approval of members at the ensuing annual general meeting. 6 Consolidated Financial Statements have been prepared by applying Accounting Standard Ind AS 28 Investments in Associates and Joint Ventures as applicable under the Companies Act,2013 and applicable rules there under. 7 The Group is engaged in the manufacturing Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS108. 8 * The figures for the current quarter and quarter ended March 31, 2023 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2024 and March 31, 2023, respectively and published year to date figures up to third quarter ended December 31, 2023 and December 31, 2022 respectively.The figures have been regrouped/reclassified as necessary. Single segment 2023-04-01 2024-03-31 Audited Consolidated 7092634000.00 44597000.00 7137231000.00 4252649000.00 0.00 -10000000.00 641497000.00 234568000.00 315157000.00 1042292000.00 6476163000.00 661068000.00 0.00 661068000.00 151279000.00 17789000.00 169068000.00 0.00 492000000.00 0.00 0.00 0.00 6260000.00 498260000.00 674000.00 498934000.00 0.00 0.00 0.00 0.00 84652000.00 1 5278637000.00 5.89 5.89 0.00 0.00 5.89 5.89 Manufacturing Expenses 218535000.00 Other Expenses 95105000.00 Manufacturing Expenses 734430000.00 Other Expenses 307862000.00 4341890000.00 302717000.00 0.00 0.00 26595000.00 4098000.00 0.00 0.00 109378000.00 0.00 0.00 78588000.00 187966000.00 0.00 138712000.00 5001978000.00 2336978000.00 0.00 2362332000.00 360395000.00 1630000.00 0.00 32786000.00 2757143000.00 17282000.00 227545000.00 5338948000.00 0.00 0.00 10340926000.00 84652000.00 5278637000.00 5363289000.00 5363289000.00 1220863000.00 0.00 0.00 1220863000.00 11601000.00 427989000.00 0.00 0.00 1660453000.00 1580924000.00 1513227000.00 164434000.00 3258585000.00 48295000.00 10304000.00 0.00 0.00 3317184000.00 0.00 0.00 4977637000.00 10340926000.00 224779000.00 -101984000.00 -878470000.00 0.00 4903000.00 -82608000.00 -855000.00 33115000.00 0.00 438677000.00 0.00 19283000.00 0.00 315157000.00 0.00 0.00 0.00 22461000.00 0.00 0.00 0.00 1677000.00 0.00 0.00 0.00 -373000.00 2249000.00 -478000.00 0.00 -5821000.00 655247000.00 0.00 0.00 0.00 154000000.00 0.00 501247000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 880000.00 521600000.00 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 1587000.00 0.00 -1587000.00 0.00 -520720000.00 0.00 0.00 0.00 284778000.00 0.00 0.00 0.00 0.00 450863000.00 377636000.00 0.00 10374000.00 25396000.00 217516000.00 0.00 202071000.00 306790000.00 287317000.00 0.00 287317000.00 73078000.00 360395000.00 2215000.00 674000.00 0.00 0.00 0.00 0.00