BLISSGVS2024-07-012024-09-30 BLISSGVS2024-07-012024-09-30 BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses04Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses05Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses06Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses07Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses08Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses09Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses10Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses04Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses05Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses06Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses07Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses08Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses09Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses10Member BLISSGVS2024-09-30 BLISSGVS2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLISSGVS2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member BLISSGVS2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506197 BLISSGVS NOTLISTED Bliss GVS Pharma Limited Equity 2024-04-01 2025-03-31 2024-10-24 2024-10-17 INR Lakhs Half yearly 14:45:00 20:15:00 2024-10-24 2024-10-24 true Cash Flow Indirect Not applicable Single segment Pharmaceutical & Healthcare 2024-07-01 2024-09-30 Unaudited Consolidated 2176795000.00 50372000.00 2227167000.00 1000125000.00 118237000.00 30893000.00 275064000.00 38264000.00 69817000.00 337704000.00 1870104000.00 357063000.00 0.00 357063000.00 110920000.00 -10782000.00 100138000.00 0.00 256925000.00 0.00 0.00 0.00 0.00 256925000.00 -17966000.00 238959000.00 242604000.00 14321000.00 229459000.00 9500000.00 105144000.00 1 2.31 2.29 0.00 0.00 2.31 2.29 0.00 0.04 0.31 Notes 1 The above unaudited financial results which are published in accordance with Regulation 33 of the SEBI Listing Obligations & Disclosure Requirements Regulations 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 24 2024. These unaudited financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 2 The above unaudited financial results for the quarter and half year ended September 30 2024 are prepared in compliance with the Ind AS which have been subjected to a limited review by the statutory auditors of the Company. The statutory auditors have issued limited review reports with unmodified conclusion on the unaudited standalone and consolidated financial results. 3 As the Companys business activity falls within a single operating segment viz Pharmaceutical and Healthcare no segment information is disclosed. 4 Employee Benefit Expenses includes Share Based Payment expense on account of ESOP Scheme, 2019 of Rs 245.04 Lakh half year ended September 30 2023 Rs 219.72 Lakh as per Ind AS 102 Share based Payment for the half year ended September 30 2024. 5 During the half year ended September 30 2024 the Company has allotted 453650 equity shares of Re 1 each fully paid on exercise of stock options by employees in accordance with the Companys ESOP Scheme 2019. From the total 5974000 number of options granted the outstanding number of options as at September 30 2024 are 1936250. 6 The Company has invested in given loans accrued interest and due thereon and trade receivables from one of its subsidiary and its step down subsidiaries aggregating to Rs 15255.83 Lakh. This subsidiary have a consolidated negative net worth. In view of macro-economics business scenarios during the previous year the management has assessed these investments and loans for impairment and based thereof investments loan in given to Companys subsidiary Bliss GVS International Pte Ltd including step down subsidiaries viz Greenlife Bliss Healthcare Ltd Asterisk Lifesciences DRC and Asterisk Lifesciences GH Ltd have been impaired and accordingly an amount of Rs 4108.61 Lakh in standalone and Rs 2919.61 Lakh in consolidated financial statements has been recognised as an exceptional item for the quarter and year ended March 31 2024 respectively. 7 The figures for the quarter ended September 30 are the balancing figures between unaudited figures in respect of the half year ended September 30 and the published year to date unaudited figures for the quarter ended June 30 of the respective financial year. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 4013222000.00 91599000.00 4104821000.00 1984915000.00 167237000.00 -151502000.00 540454000.00 53574000.00 138308000.00 714037000.00 3447023000.00 657798000.00 0.00 657798000.00 197237000.00 -17432000.00 179805000.00 0.00 477993000.00 0.00 0.00 0.00 0.00 477993000.00 -17634000.00 460359000.00 449578000.00 28415000.00 436765000.00 23594000.00 105144000.00 1 4.28 4.22 0.00 0.00 4.28 4.22 0.00 0.07 0.28 Business Development expenses 53712000.00 CSR 23472000.00 ECL expenses 26618000.00 Freight outward 125611000.00 Legal and Professional Charges 2376000.00 Others -387000.00 Power and Fuel 33458000.00 Repairs and Maintenance 45609000.00 Sales Promotion expenses 11814000.00 Travelling and Conveyance expenses 15421000.00 Business Development expenses 137195000.00 CSR 23472000.00 ECL expenses 62818000.00 Freight outward 194523000.00 Legal and Professional Charges 15897000.00 Others 92836000.00 Power and Fuel 60492000.00 Repairs and Maintenance 73739000.00 Sales Promotion expenses 22590000.00 Travelling and Conveyance expenses 30475000.00 380954000.00 3555630000.00 236210000.00 6837000.00 77111000.00 2719000.00 0.00 0.00 0.00 43444000.00 0.00 0.00 153954000.00 197398000.00 0.00 235022000.00 4310927000.00 1314051000.00 0.00 4283217000.00 331099000.00 1867294000.00 487000.00 131921000.00 6614018000.00 29178000.00 556885000.00 8514132000.00 12825059000.00 105144000.00 9994315000.00 10099459000.00 10480413000.00 284962000.00 0.00 79967000.00 364929000.00 33742000.00 19579000.00 0.00 538000.00 418788000.00 547920000.00 957545000.00 329192000.00 1834657000.00 59091000.00 7632000.00 24478000.00 0.00 1925858000.00 0.00 0.00 2344646000.00 12825059000.00 53574000.00 -174921000.00 -303668000.00 0.00 21161000.00 0.00 -77427000.00 0.00 0.00 349745000.00 0.00 -44006000.00 0.00 138308000.00 0.00 0.00 0.00 -25919000.00 0.00 -9473000.00 0.00 73122000.00 24504000.00 0.00 0.00 -711000.00 0.00 122101000.00 0.00 146000.00 657944000.00 0.00 0.00 0.00 182224000.00 0.00 475720000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2038000.00 341541000.00 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 58200000.00 0.00 61502000.00 0.00 -219801000.00 0.00 0.00 19507000.00 0.00 0.00 0.00 6936000.00 0.00 136260000.00 211847000.00 0.00 19457000.00 52496000.00 32897000.00 0.00 0.00 -153994000.00 101925000.00 796000.00 102721000.00 235906000.00 338627000.00 Remeasurement of the defined benefit liabilities/ (asset) -2286000.00 Remeasurement of the defined benefit liabilities/ (asset) -3990000.00 -2286000.00 -3990000.00 -575000.00 -1004000.00 Exchange differences in translating the Financial Statements of Foreign Operations -21722000.00 Exchange differences in translating the Financial Statements of Foreign Operations -19575000.00 -21722000.00 -19575000.00 -5467000.00 -4927000.00