NEULANDLAB2024-07-012024-09-30 NEULANDLAB2024-07-012024-09-30 NEULANDLAB2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member NEULANDLAB2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member NEULANDLAB2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member NEULANDLAB2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member NEULANDLAB2024-09-30 NEULANDLAB2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member NEULANDLAB2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member NEULANDLAB2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member NEULANDLAB2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member NEULANDLAB2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member NEULANDLAB2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524558 NEULANDLAB NOTLISTED Neuland Laboratories Limited Equity 2024-04-01 2025-03-31 2024-11-06 2024-10-17 INR Lakhs Half yearly 12:10:00 12:45:00 2024-11-06 2024-11-06 true Cash Flow Indirect Not applicable Single segment Manufacturing of Active Pharmaceuticals 2024-07-01 2024-09-30 Unaudited Consolidated 3108438000.00 43324000.00 3151762000.00 1331728000.00 0.00 -157044000.00 630682000.00 10631000.00 160745000.00 680794000.00 2657536000.00 494226000.00 0.00 494226000.00 122121000.00 43678000.00 165799000.00 0.00 328427000.00 0.00 0.00 0.00 0.00 328427000.00 -2383000.00 326044000.00 0.00 0.00 0.00 0.00 129005000.00 10 25.60 25.60 0.00 0.00 25.60 25.60 1. The financial results for the quarter and half year ended September 30, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 6, 2024. 2. The financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The consolidated financial results include results of the following wholly owned subsidiaries: (a) Neuland Laboratories Inc., USA (b) Neuland Laboratories KK., Japan. 4. The operations of the Company are predominantly related to the manufacture and sale of active pharmaceutical ingredients and allied services. As such there is only one primary reportable segment as per Ind AS 108 Operating Segments . 5. During the previous quarter, the Company has transferred a part of its investment property situated at Nanakramguda, Hyderabad, Telangana, by way of perpetual lease for profit of Rs. 2,062.56 lakhs which being exceptional in nature has been disclosed as a separate line Item. 6. In light of the amendment in Section 112, read in conjunction with Section 48 of the Income Tax Act, 1961 with regards to reduction in tax rate along with removal of indexation benefit on long term capital gain, impact of deferred tax asset created on Indexation benefit in earlier period on Investment Property created by the Company has been reversed and recorded as charge to the statement of profit and loss amounting to Rs. 507 Lakhs. 7. Subsequent event disclosure: During the year 2004, the Company was allotted land parcel by the then Andhra Pradesh Industrial Infrastructure Corporation Limited (“APIIC”) for setting up a basic research and development center. Subsequently public interest litigation (PIL) was filed challenging the allotments made by APIIC as unconstitutional and to cancel the allotments and resume the lands in all cases where the development has not commenced, or the substantial progress has not been made as per the terms of allotments and regulations. The Hon’ble High Court of Telangana, vide its Order, disposed of the PIL, stating that it is not inclined to grant the relief prayed by the petitioners regarding the matter under dispute with respect to several companies including Neuland Laboratories Limited. 8. The EPS for quarters has not been annualised. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 7504455000.00 91394000.00 7595849000.00 2881241000.00 0.00 62273000.00 1362061000.00 37336000.00 323544000.00 1343004000.00 6009459000.00 1586390000.00 206256000.00 1792646000.00 427925000.00 57567000.00 485492000.00 0.00 1307154000.00 0.00 0.00 0.00 0.00 1307154000.00 -2459000.00 1304695000.00 0.00 0.00 0.00 0.00 129005000.00 10 101.88 101.88 0.00 0.00 101.88 101.88 Manufacturing expenses 422873000.00 Other expenses 257921000.00 Manufacturing expenses 784417000.00 Other expenses 558587000.00 0.00 5305648000.00 1394214000.00 0.00 2794610000.00 19150000.00 0.00 0.00 0.00 12627000.00 0.00 0.00 94035000.00 106662000.00 0.00 152934000.00 9773217000.00 3864554000.00 1033662000.00 3059304000.00 724729000.00 145210000.00 0.00 71464000.00 5034369000.00 0.00 626193000.00 9525116000.00 139671000.00 19438004000.00 129005000.00 13823117000.00 13952122000.00 13952122000.00 510875000.00 0.00 0.00 510875000.00 75966000.00 660657000.00 107247000.00 1354745000.00 430588000.00 2225520000.00 861691000.00 3517799000.00 548307000.00 22843000.00 188000.00 0.00 4089137000.00 42000000.00 0.00 5485882000.00 19438004000.00 37336000.00 -360335000.00 672300000.00 0.00 149713000.00 -213000.00 -10079000.00 -43184000.00 0.00 299600000.00 0.00 -306201000.00 0.00 323544000.00 0.00 6484000.00 -5440000.00 -327468000.00 0.00 -7158000.00 0.00 41339000.00 0.00 0.00 0.00 -242021000.00 0.00 0.00 0.00 145539000.00 1938185000.00 0.00 0.00 0.00 443696000.00 0.00 1494490000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5215000.00 1032974000.00 256860000.00 0.00 0.00 0.00 0.00 0.00 0.00 2476000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41501000.00 0.00 -810276000.00 0.00 -1542150000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 310118000.00 183481000.00 0.00 22788000.00 179618000.00 29007000.00 0.00 0.00 -104776000.00 -152436000.00 1411000.00 -151025000.00 875754000.00 724729000.00 Re-measurement gain/(loss) on defined benefit plans -5308000.00 Equity instruments through other comprehensive income 0.00 Re-measurement gain/(loss) on defined benefit plans -5308000.00 Equity instruments through other comprehensive income 136000.00 -5308000.00 -5172000.00 -1302000.00 -1302000.00 Exchange differences in translating the financial statements of foreign operations 1623000.00 Exchange differences in translating the financial statements of foreign operations 1411000.00 1623000.00 1411000.00 0.00 0.00