INDSWFTLAB2024-07-012024-09-30 INDSWFTLAB2024-07-012024-09-30 INDSWFTLAB2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member INDSWFTLAB2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member INDSWFTLAB2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532305 INDSWFTLAB NOTLISTED Ind-Swift Laboratories Limited Equity 2024-04-01 2025-03-31 2024-11-11 2024-11-06 INR Lakhs Half yearly 17:00:00 18:45:00 2024-11-11 2024-11-11 true Cash Flow Indirect Not applicable Single segment pharmaceuticals 2024-07-01 2024-09-30 Unaudited Standalone 27062000.00 129461000.00 156523000.00 0.00 4985000.00 0.00 52174000.00 4108000.00 2165000.00 89892000.00 153324000.00 3199000.00 0.00 3199000.00 0.00 0.00 0.00 0.00 3199000.00 0.00 0.00 0.00 0.00 3199000.00 0.00 3199000.00 0.00 3199000.00 590869000.00 10 0.05 0.05 0.00 0.00 0.05 0.05 I. The standalone and consolidated unaudited financial results have been prepared considering the requirements of Regulation 33 of the SEBI (LODR) Regulations, 2015, as amended. These results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 11™ November, , 2024. N The standalone and consolidated financial statements for the quarter ended and half year ended 30.09.2024 have been prepared in accordance with the Indian Accounting Standards (Ind-AS) 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. Details of amount considered as the exceptional items are as under: STANDALONE (Rs. In Lakhs) Particulars Quarter Quarter Quarter Half year Half year Year ended ended ended ended ended ended 31.03.2024* 30.09.2024 | 30.06.2024 | 30.09.2023 | 30.09.2024 | 30.09.2023 Exceptional 0.00 0.00 0.00 0.00 0.00 38659.00 ltems CONSOLIDATED (Rs. In Lakhs) Particulars Quarter Quarter Quarter Half year Half year | Year ended ended ended ended ended ended 31.03.2024* 30.09.2024 | 30.06.2024 | 30.09.2023 | 30.09.2024 | 30.09.2023 Exceptional 0.00 0.00 0.00 0.00 0.00 38659.00 Items * An exceptional gain of INR 386.59 Crores as shown in financial year ended 31% March, 2024 was on account of the slump sale of the APl and CRAMS Business of the Company. 4. The Company has invested the available surplus funds in various investment avenues which is regularly being monitored by the Investment Committee duly constituted by the Board of Directors of the Company. 5. The consolidated financial results include the financial results of the parent company Ind-Swift Laboratories Limited and the financial results of the following subsidiaries/Joint Venture: a) Ind-Swift Laboratories Inc., USA (Subsidiary) b) Fortune (India) Constructions Limited (Subsidiary) ¢) iIndis Healthcare LLP (Joint Venture) d) MIM Remedies Private Limited (Subsidiary) ¢) ISLL Middle East LLC-FZ (Subsidiary) Ind-Swift Laboratories Limited and its subsidiaries are collectively referred to as ‘the Group’. 6. No adjustment has been made in respect of Deferred Taxes & Current Tax as per IND AS-12, as tl would be provided at the year end. 7. During the quarter under review the Company has not issued any Non-Convertible Debt Securities 8. During the quarter, the Company has allotted 2,60,00,000 Fully Convertible Warrants, convertible into equal number of shares to promoters and non-promoters on preferential basis at an issue price of Rs. 121/- each. 9. The Company has announced the merger of M/s. Ind Swift Limited with the Company i.e., Ind Swift Laboratories Limited, and the Company has received the observation letters from both the exchanges. A first motion petition has been filed with the Hon’ble National Company Law Tribunal, Chandigarh Bench, for which order has been reserved by the Tribunal. 10. The previous period figures have been re-grouped and re-classified wherever necessary. 11. The Company is exclusively in the Pharmaceutical Business segment. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 331623000.00 240856000.00 572479000.00 0.00 256768000.00 0.00 107741000.00 5795000.00 4664000.00 132433000.00 507401000.00 65078000.00 0.00 65078000.00 0.00 0.00 0.00 0.00 65078000.00 0.00 0.00 0.00 0.00 65078000.00 0.00 65078000.00 0.00 3199000.00 590869000.00 10 1.10 1.10 0.00 0.00 1.10 1.10 other expenses 89892000.00 other expenses 132433000.00 49804000.00 0.00 22761000.00 0.00 0.00 0.00 0.00 0.00 2472798000.00 0.00 4625000.00 2477423000.00 318388000.00 3697193000.00 6565569000.00 0.00 0.00 278801000.00 4360116000.00 0.00 0.00 159399000.00 4798316000.00 4798316000.00 11363885000.00 590869000.00 9483941000.00 10074810000.00 10074810000.00 27359000.00 27359000.00 12264000.00 39623000.00 51933000.00 151618000.00 0.00 203551000.00 37037000.00 1008864000.00 1249452000.00 1289075000.00 11363885000.00 0.00 0.00 787212000.00 0.00 -190748000.00 0.00 0.00 0.00 0.00 0.00 0.00 -532498000.00 0.00 4664000.00 0.00 0.00 0.00 869000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69499000.00 134577000.00 0.00 0.00 -328835000.00 0.00 0.00 -194258000.00 0.00 813349000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 990000.00 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 328835000.00 0.00 0.00 0.00 -485504000.00 0.00 0.00 0.00 787312000.00 0.00 0.00 0.00 0.00 0.00 2950000.00 0.00 0.00 0.00 1774000.00 0.00 0.00 782588000.00 102826000.00 0.00 102826000.00 4257292000.00 4360118000.00 0.00 0.00 0.00 0.00