SUVENPHAR2024-10-012024-12-31 SUVENPHAR2024-10-012024-12-31 SUVENPHAR2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member SUVENPHAR2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member SUVENPHAR2024-12-31 SUVENPHAR2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SUVENPHAR2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SUVENPHAR2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SUVENPHAR2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543064 SUVENPHAR NA Suven Pharmaceuticals Limited Equity 2024-04-01 2025-03-31 2025-02-12 2024-12-28 INR Crores Third quarter 15:25:00 16:15:00 2025-02-12 2025-02-12 Not applicable Single segment Contract Development and Manufacturing 2024-10-01 2024-12-31 Unaudited Consolidated 3071500000.00 157100000.00 3228600000.00 670400000.00 0.00 -114100000.00 632900000.00 33300000.00 203500000.00 705300000.00 2131300000.00 1097300000.00 0.00 1097300000.00 416000000.00 -151600000.00 264400000.00 0.00 832900000.00 0.00 0.00 0.00 0.00 832900000.00 27400000.00 860300000.00 828800000.00 4100000.00 856200000.00 4100000.00 254560000.00 1 3.26 3.23 0.00 0.00 3.26 3.23 Notes 1) The above results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 12 February 2025. These results have been subjected to limited review by statutory auditors who have expressed an unmodified review conclusion. The financial results for the quarter and nine months ended 31 December 2023 and year ended 31 March 2024 were reviewed/audited by Karvy & Co., Chartered Accountants ('predecessor auditors'). 2) The above financial results are prepared in accordance with the Ind AS prescribed under section 133 of the Companies Act, 2013 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (lODR) Regulations, 2015 (as amended). 3)The Company reportable activity falls under single operating segment i.e. Manufacturing (CRAMS) - Bulk Drugs & Intermediates & Services, hence segment reporting as per Ind AS 108 (Operating Segment) is not presented. 4) Pursuant to definitive agreements entered by the company with Sapala Organics Pvt Ltd (“Sapala”), the Company has acquired 51% of the share capital on a fully diluted basis (i.e., 67.5% of the present equity share capital) of Sapala on 12 July 2024 for a consideration of Rs.258.00 crore and gained control of Sapala Organics Pvt Ltd ( Sapala ) as a subsidiary. As at 12 July 2024, the fair value of assets and liabilities acquired had been determined by the Group and accounted for in accordance with IND AS 103 – “Business Combination” based on provisional purchase price allocation. Consolidated financial results for the quarter ended 30 September 2024, 31 December 2024 and nine months ended 31 December 2024, include the impact of the above transaction with effect from 12 July 2024 and are not comparable with previous corresponding periods. 5) Pursuant to definitive agreements entered by the Company with NJ Bio Inc (“NJ Bio”), the Company has acquired 56% of the share capital of NJ Bio Inc on 20 December 2024 for a consideration of Rs.547.96 crore and gained control of NJ Bio Inc ( NJ Bio ) as a subsidiary. As at 20 December 2024, the fair value of assets and liabilities acquired have been determined by the Group and accounted for in accordance with IND AS 103 – “Business Combination”. As per the Share Purchase Agreement, NJ Bio has issued a put option to acquire the shares held by minority shareholders. The Put option obligation has been accounted for as a put option liability on the acquisition date at its fair value of Rs.426.31 crore with a corresponding debit to other equity. The fair value of assets and liabilities acquired have been provisionally determined by the Company and accounted for in accordance with IND AS 103 – “Business Combination”. Consolidated financial results for the quarter and nine months ended 31 December 2024, include the impact of the above transaction with effect from 20 December 2024 and are not comparable with previous corresponding periods. Total consideration has been allocated based on provisional purchase price allocation as under: Particulars Amount (In crores) Fair value of assets acquired including intangible assets 539.58 Fair value of liability assumed (235.13) Deferred tax liabilities on fair value of net assets acquired (28.38) Fair value of net assets acquired (A) 276.07 Non-controlled interest in the acquired entity, based on their proportionate interest in the recognised amounts of identifiable net assets of NJ Bio (B) 121.46 Total consideration paid (C) 547.96 Goodwill ((B+C)-A) 393.35 Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 7955600000.00 479900000.00 8435500000.00 1524200000.00 0.00 188700000.00 1604800000.00 66000000.00 507100000.00 1621500000.00 5512300000.00 2923200000.00 0.00 2923200000.00 895300000.00 -232500000.00 662800000.00 0.00 2260400000.00 0.00 0.00 0.00 0.00 2260400000.00 32700000.00 2293100000.00 2258600000.00 1800000.00 2291300000.00 1800000.00 254560000.00 1 8.87 8.83 0.00 0.00 8.87 8.83 Other expenses 705300000.00 Other expenses 1621500000.00 Items that will not be reclassified to profit or loss -900000.00 Items that will not be reclassified to profit or loss -1900000.00 -900000.00 -1900000.00 -200000.00 -500000.00 Income tax relating to items that will be reclassified to profit or loss 28100000.00 Income tax relating to items that will be reclassified to profit or loss 34100000.00 28100000.00 34100000.00 0.00 0.00