SMSPHARMA2024-10-012024-12-31 SMSPHARMA2024-10-012024-12-31 SMSPHARMA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member SMSPHARMA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member SMSPHARMA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member SMSPHARMA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member SMSPHARMA2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532815 SMSPHARMA NOTLISTED SMS Pharmaceuticals Limited Equity 2024-04-01 2025-03-31 2025-02-12 2025-02-05 INR Lakhs Third quarter 11:30:00 13:55:00 2025-02-12 2025-02-12 Not applicable Single segment Bulk Drugs 2024-10-01 2024-12-31 Unaudited Consolidated 1733533000.00 21281000.00 1754814000.00 1183164000.00 0.00 -328306000.00 186449000.00 42030000.00 86956000.00 360133000.00 1530426000.00 224388000.00 0.00 224388000.00 49906000.00 3691000.00 53597000.00 0.00 170791000.00 0.00 0.00 0.00 11626000.00 182417000.00 190000.00 182607000.00 182607000.00 0.00 0.00 0.00 84652000.00 1 2.15 2.15 0.00 0.00 2.15 2.15 1 The above Consolidated un-audited financial results for the quarter ended December 31, 2024 have been reviewed by the Audit Committee on February 11, 2025 and approved by the Board of Directors at their meeting held on February 12, 2025. The statutory auditors of the Company have carried out a limited review on standalone financial results for the quarter ended December 31, 2024 and expressed an unmodified conclusion thereon. 2 These consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder ('IND AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ( SEBI ). (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 VKT Pharma Private Limited is considered as an Associate Company for the consolidation in which the company holds 34.83% as on December 31, 2024 in their equity.Accordingly the results include appropriate share of the results of the said Associate. 4 The Company has joint venture namely Chemo SMS Enterprises SL and also during the reporting period, the company incorporated subsidiary namely SMS Peptides Private Ltd on November 1,2024 where there are no operations for these entities during the reporting period.Hence, both the entities are not considered for consolidation. 5 Consolidated Financial Statements have been prepared by applying Accounting Standard Ind AS 28 Investments in Associates and Joint Ventures as applicable under the Companies Act,2013 and applicable rules there under. 6 The Group is engaged in the manufacturing of Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS108. 7 Figures for the previous period have been reclassified/ regrouped wherever necessary to confirm to current period's classification. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 5345526000.00 48003000.00 5393529000.00 3843312000.00 0.00 -951851000.00 534543000.00 134759000.00 256974000.00 937666000.00 4755403000.00 638126000.00 0.00 638126000.00 149906000.00 15067000.00 164973000.00 0.00 473153000.00 0.00 0.00 0.00 15049000.00 488202000.00 571000.00 488773000.00 488773000.00 0.00 0.00 0.00 84652000.00 1 5.77 5.77 0.00 0.00 5.77 5.77 Manufacturing Expenses 207568000.00 Other Expenses 152565000.00 Manufacturing Expenses 609424000.00 Other Expenses 328242000.00 -190000.00 -571000.00 0.00 0.00