BLISSGVS2023-04-012023-06-30 BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses04Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses05Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses06Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses07Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses08Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses09Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses10Member BLISSGVS2023-06-30 BLISSGVS2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member BLISSGVS2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506197 BLISSGVS NOTLISTED Bliss GVS Pharma Limited Equity 2023-04-01 2024-03-31 2023-08-01 2023-07-24 INR Lakhs First quarter 12:30:00 17:30:00 2023-08-01 2023-08-01 Not applicable Single segment Pharmaceuticals and Healthcare 2023-04-01 2023-06-30 Unaudited Consolidated 1595212000.00 51132000.00 1646344000.00 712947000.00 227753000.00 -96440000.00 235212000.00 14920000.00 61885000.00 273608000.00 1429885000.00 216459000.00 0.00 216459000.00 38350000.00 34364000.00 72714000.00 0.00 143745000.00 0.00 0.00 0.00 0.00 143745000.00 -50503000.00 93242000.00 146851000.00 -3106000.00 109154000.00 -15912000.00 104223000.00 1 1.41 1.38 0.00 0.00 1.41 1.38 0.00 0.06 0.16 Notes 1. The above unaudited financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 01 2023. 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 ended June 30 2023 are prepared in compliance with the Ind AS which have been subjected to a limited review by the statutory auditors of the Company. The statutory auditors Kalyaniwalla and Mistry LLP have issued limited review reports with unmodified conclusion on the standalone and consolidated unaudited 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 115.40 Lakh (Previous Period Rs 104.06 Lakh) as per Ind AS 102 Share based Payment for the quarter ended June 30 2023. 5. During the quarter ended June 30 2023 the Company has allotted 70500 equity shares of Rs 1 each fully paid on exercise of stock options by employees in accordance with the Companys ESOP Scheme 2019. From the total 5218000 number of options granted, the outstanding number of options as at June 30 2023 are 2119100. 6. The Company has invested in, given loans, accrued interest and due thereon and trade receivables from two of its subsidiaries and its step-down subsidiaries aggregating to Rs. 18744.11 lakh. These subsidiaries have a consolidated negative net worth as at June 30 2023. In view of long-term financial involvement and based on Management's financial assessment of these subsidiaries the Management believes that the erosion of net worth is temporary in nature. Hence, no provision is required in respect of these investments/ loans given/accrued interest and due thereon and trade receivables as at June 30 2023. 7. The figures for the quarter ended March 31 2023 are the balancing figures between audited figures in respect of the full financial year and the published year to date unaudited figures upto the third quarter of the previous financial year. Advertisement 17561000.00 Business Development expenses 61128000.00 ECL expenses 13990000.00 Freight outward 51911000.00 Legal and Professional Charges 10522000.00 Others 34406000.00 Power and Fuel 28137000.00 Repairs and Maintenance 30972000.00 Sales Promotion expenses 9081000.00 Travelling and Conveyance expenses 15900000.00 Remeasurement of the defined benefit liabilities/ (asset) -1021000.00 -1021000.00 -257000.00 Exchange differences in translating the Financial Statements of Foreign Operations -57678000.00 -57678000.00 -7939000.00