NEOGEN2024-10-012024-12-31 NEOGEN2024-10-012024-12-31 NEOGEN2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member NEOGEN2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member NEOGEN2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542665 NEOGEN NOTLISTED Neogen Chemicals Limited Equity 2024-04-01 2025-03-31 2025-02-01 2025-01-27 INR Crores Third quarter 14:30:00 19:30:00 2025-02-01 2025-02-01 Not applicable Single segment Specialty Chemicals 2024-10-01 2024-12-31 Unaudited Standalone 2004100000.00 20500000.00 2024600000.00 1529800000.00 0.00 -443000000.00 141700000.00 130700000.00 65800000.00 399100000.00 1824100000.00 200500000.00 0.00 200500000.00 48800000.00 7600000.00 56400000.00 0.00 144100000.00 0.00 0.00 0.00 0.00 144100000.00 -1100000.00 143000000.00 0.00 0.00 263800000.00 10 5.46 5.46 0.00 0.00 5.46 5.46 1. The above unaudited financial results of the Company for the quarter and nine months ended December 31 , 2024 have been prepared in accordance with the IND AS, as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and the other accounting principles generally accepted in India and were reviewed by the Statutory Auditor and recommended by the Audit Committee in its meeting held on February 1, 2025 and was approved by the Board of Directors at their meeting held on February 1, 2025. 2. The Hon'ble National Company Law Tribunal, Mumbai Bench (“Hon’ble NCLT”) has on January 9, 2025, pronounced the order sanctioning and approving the said Scheme of Amalgamation of Buli Chemicals India Private Limited i.e. wholly owned subsidiary ( Transferor Company/BULI”) with Neogen Chemical Limited i.e. holding company (“Transferee Company/ NCL/ the Company”) and their respective shareholders ( Scheme ), under sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and rules framed thereunder(“Act”) -(“Order”) with appointed date as April 1, 2024. The Scheme is effective from the date of filing of the certified copy of Order with the Registrar of Companies, Mumbai by both the Transferor Company and Transferee Company i.e. January 31, 2025. The Transferee Company has intimated the Stock Exchange about the Effective Date of the Scheme on January 31,2025. 3. The Scheme sanctioned by Hon’ble NCLT, being a common control transaction has been accounted for based on the pooling of interests method retrospectively for all periods presented in the standalone results in accordance with Appendix C to Ind AS 103 - Business Combinations . Accordingly, the financial information included in these financial results in respect of prior periods has been restated as if the business combination had occurred with effect from the beginning of the previous year i.e., April 1, 2023. The effect of mergers on the amounts of Revenue, Profit, Total Comprehensive Income and Reserves published in the respective period are as shown in the below table: #################################. 4. Previous period / year's figures have been regrouped/rearranged wherever necessary to make them comparable. 5. The company is in the business of manufacturing specialty chemicals and accordingly has one reportable business segment. 6. For more details on results, visit investor relations section of the Company's website at https://neogenchem.com/financial-performance/ and financial result under corporates section of Stock Exchange's website at www.nseindia.com and www.bseindia.com. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 5699000000.00 71000000.00 5770000000.00 3402100000.00 0.00 -263300000.00 421600000.00 348800000.00 195800000.00 1079000000.00 5184000000.00 586000000.00 0.00 586000000.00 126400000.00 27500000.00 153900000.00 0.00 432100000.00 0.00 0.00 0.00 0.00 432100000.00 -3500000.00 428600000.00 0.00 0.00 263800000.00 10 16.38 16.38 0.00 0.00 16.38 16.38 Other Expenses 399100000.00 Other Expenses 1079000000.00 -1500000.00 -4700000.00 -400000.00 -1200000.00 0.00 0.00