SMSPHARMA2024-04-012024-06-30 SMSPHARMA2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member SMSPHARMA2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member SMSPHARMA2024-06-30 SMSPHARMA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532815 SMSPHARMA NOTLISTED SMS Pharmaceuticals Limited Equity 2024-04-01 2025-03-31 2024-08-05 2024-07-29 INR Lakhs First quarter 13:00:00 15:05:00 2024-08-05 2024-08-05 Not applicable Single segment Bulk Drugs 2024-04-01 2024-06-30 Unaudited Consolidated 1644513000.00 13676000.00 1658189000.00 1072416000.00 0.00 -192778000.00 168838000.00 46671000.00 83815000.00 260925000.00 1439887000.00 218302000.00 0.00 218302000.00 53000000.00 1556000.00 54556000.00 0.00 163746000.00 0.00 0.00 0.00 1048000.00 164794000.00 -107000.00 164687000.00 0.00 0.00 0.00 0.00 84652000.00 1 1.95 1.95 0.00 0.00 1.95 1.95 1 The above unaudited cosolidated financial results of SMS Pharmaceuticals Ltd ( the Company) has been reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on August 05,2024. The statutory auditors of the Company have carried out a limited review on the standalone financial results and expressed an unmodified conclusion thereon. 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 relevant rules issued thereunder('INDAS) 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. During the reporting period the Associate Company has converted its Compulsory Convertible Preference Shares (CCPS) into equity shares and as a result the Company's holding in Associate Company is reduced to 34.83% as on June, 30 2024 from 36.55%. Accordingly the results include appropriate share of the results of the said Associate. The Company has another Joint Venture “chemo SMS Enterprises SL” in which there were no financial operations during the reporting period. 4 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. 5 The Group is engaged in the manufacture and sales of Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS108. 6 The Figures for the quarter ended March 31,2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31,2024 and the unaudited published year to date figures upto third quarter ended December 31,2023.The figures have been reclassified/ regrouped wherever necessary to confirm to current period's classification. Manufacturing Expenses 181947000.00 Other Expenses 78978000.00 Other comprehensive income -107000.00 -107000.00 0.00 0.00