BLISSGVS2024-10-012024-12-31 BLISSGVS2024-10-012024-12-31 BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses05Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses06Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses07Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses08Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses09Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses10Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses05Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses06Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses07Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses08Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses09Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses10Member BLISSGVS2024-12-31 BLISSGVS2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLISSGVS2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member BLISSGVS2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506197 BLISSGVS NOTLISTED Bliss GVS Pharma Limited Equity 2024-04-01 2025-03-31 2025-01-28 2025-01-21 INR Lakhs Third quarter 14:30:00 17:00:00 2025-01-28 2025-01-28 Not applicable Single segment Pharmaceuticals and Healthcare 2024-10-01 2024-12-31 Unaudited Consolidated 2104182000.00 152651000.00 2256833000.00 974103000.00 190316000.00 -22468000.00 297612000.00 10847000.00 75507000.00 366727000.00 1892644000.00 364189000.00 0.00 364189000.00 137567000.00 -31412000.00 106155000.00 0.00 258034000.00 0.00 0.00 0.00 0.00 258034000.00 -940000.00 257094000.00 238024000.00 20010000.00 234756000.00 22338000.00 105366000.00 1 2.27 2.27 0.00 0.00 2.27 2.27 0.00 0.03 0.31 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 January 28, 2025. 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 nine months ended December 31, 2024 are prepared in compliance with 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. 342.04 Lakh (nine months ended December 31, 2023 Rs. 303.54 Lakh) as per Ind AS 102 Share based Payment for the nine months ended December 31, 2024. 5. During the nine months ended December 31, 2024, the Company has allotted 6,75,450 equity shares of Rs. 1 each fully paid, on exercise of stock options by employees in accordance with the Company's ESOP Scheme, 2019. From the total 59,74,000 number of options granted, the outstanding number of options as at December 31, 2024 are 14,84,500. 6. The Consolidated Financial Results includes the Results of the following entities: Name of the Company Percentage of holding Consolidated as Kremoint Pharma Pvt. Ltd. 70 percentage Subsidiary Asterisk Lifesciences Ltd. 100 percentage Subsidiary Bliss GVS International Pte. Ltd. 100 percentage Subsidiary Eipii Exports Pvt. Ltd. 70 percentage Step-Down Subsidiary Greenlife Bliss Healthcare Ltd. 51 percentage Step-Down Subsidiary Asterisk Lifesciences (GH) Ltd. 100 percentage Step-Down Subsidiary 7. 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.5,255.83 Lakh. This subsidiary has 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 in/ loan given to Company's 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. 4,108.61 Lakh and Rs. 2,919.61 Lakh in standalone and consolidated financial results/statements respectively has been recognised as an exceptional item for the quarter and year ended March 31, 2024 respectively. 8. The figures for the quarter ended December 31 are the balancing figures between unaudited figures in respect of the nine months ended December 31 and the published year to date unaudited figures for the half year ended ended September 30 of the respective financial year. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 6117404000.00 244250000.00 6361654000.00 2959018000.00 357553000.00 -173970000.00 838066000.00 64421000.00 213815000.00 1080764000.00 5339667000.00 1021987000.00 0.00 1021987000.00 334804000.00 -48844000.00 285960000.00 0.00 736027000.00 0.00 0.00 0.00 0.00 736027000.00 -18574000.00 717453000.00 687602000.00 48425000.00 671521000.00 45932000.00 105366000.00 1 6.55 6.49 0.00 0.00 6.55 6.49 0.00 0.03 0.29 Business Development expenses 66409000.00 CSR 4200000.00 ECL expenses 36722000.00 Freight outward 83922000.00 Legal and Professional Charges 16769000.00 Others 64075000.00 Power and Fuel 27135000.00 Repairs and Maintenance 37584000.00 Sales Promotion expenses 9696000.00 Travelling and Conveyance expenses 20215000.00 Business Development expenses 203604000.00 CSR 27672000.00 ECL expenses 99540000.00 Freight outward 278445000.00 Legal and Professional Charges 32666000.00 Others 156911000.00 Power and Fuel 87627000.00 Repairs and Maintenance 111323000.00 Sales Promotion expenses 32286000.00 Travelling and Conveyance expenses 50690000.00 Remeasurement of the defined benefit liabilities/ (asset) -1548000.00 Remeasurement of the defined benefit liabilities/ (asset) -5538000.00 -1548000.00 -5538000.00 -390000.00 -1394000.00 Exchange differences in translating the Financial Statements of Foreign Operations 291000.00 Exchange differences in translating the Financial Statements of Foreign Operations -19284000.00 291000.00 -19284000.00 73000.00 -4854000.00