SMSLIFE2023-04-012023-06-30 SMSLIFE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member SMSLIFE2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member SMSLIFE2023-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540679 SMSLIFE NOTLISTED SMS Lifesciences India Limited Equity 2023-04-01 2024-03-31 2023-08-08 2023-08-02 INR Lakhs First quarter 17:30:00 18:30:00 2023-08-08 2023-08-08 Not applicable Single segment Bulk Drugs / API's 2023-04-01 2023-06-30 Unaudited Consolidated 746516000.00 6138000.00 752654000.00 417799000.00 0.00 20461000.00 116890000.00 21756000.00 36955000.00 166058000.00 779919000.00 -27265000.00 0.00 -27265000.00 4000000.00 7022000.00 11022000.00 0.00 -38287000.00 0.00 0.00 0.00 0.00 -38287000.00 61000.00 -38226000.00 -17950000.00 -20337000.00 -17863000.00 -20363000.00 30233000.00 10 -5.94 -5.94 0.00 0.00 -5.94 -5.94 0.00 0.00 0.00 1. The above consolidated Financial Results have been reviewed and recomended by the Audit Committee on 8th August, 2023 and have been approved by the Board of Directors at its meeting held on 8th August, 2023.The statutory auditors of the Company have carried out a limited review of Consolidated financial results for the querter ended 30th June, 2023 and expressed an unmodified conclusion thereon. 2. The consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards ( Ind AS ) prescribed under section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 3. The Consolidated financial results are prepared by applying Ind AS 110- Consolidated Financial Statements , includes financial results of Mahi Drugs Private Limited, a subsidiary with 60% stake. 4. The loss in Consolidated operations is on account of loss incurred by Subsidiary Company due to delay in Commercialization of pipeline products. 5. The Consolidated entity is engaged in manufacturing Active Pharmaceutical Ingredients and their intermediates and the same constitutes a single reportable business segment as per Ind AS1 08. 6. The figures for quarter ended 31 st March, 2023 are balancing figures between audit figures of the full financial year ended 31st March, 2023 and the published year to date figures upto third quarter ended 31st December, 2022. 7. Figures for the previous period have been reclassified I regrouped wherever necessary to conform to current period's classification. Manufacturing Expenses 135331000.00 Other Expenses 30727000.00 -89000.00 28000.00