BLISSGVS2023-07-012023-09-30 BLISSGVS2023-07-012023-09-30 BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses03Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses04Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses05Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses06Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses07Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses08Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses09Member BLISSGVS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses10Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses03Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses04Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses05Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses06Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses07Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses08Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses09Member BLISSGVS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses10Member BLISSGVS2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 506197 BLISSGVS NOTLISTED Bliss GVS Pharma Limited Equity 2023-04-01 2024-03-31 2023-11-01 2023-10-25 INR Lakhs Half yearly 16:30:00 20:30:00 2023-11-01 2023-11-01 true Cash Flow Indirect Not applicable Single segment Pharmaceuticals and Healthcare 2023-07-01 2023-09-30 Unaudited Standalone 1713153000.00 106135000.00 1819288000.00 835583000.00 0.00 -52684000.00 204026000.00 11781000.00 56784000.00 303141000.00 1358631000.00 460657000.00 0.00 460657000.00 120462000.00 1293000.00 121755000.00 0.00 338902000.00 0.00 0.00 0.00 0.00 338902000.00 188000.00 339090000.00 0.00 0.00 104399000.00 1 3.25 3.19 0.00 0.00 3.25 3.19 0.00 0.09 0.49 Notes The above unaudited financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 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. The above unaudited financial results for the quarter and half year ended September 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 Mistry LLP have issued limited review reports with unmodified conclusion on the standalone and consolidated unaudited financial results. As the Companys business activity falls within a single operating segment viz Pharmaceutical and Healthcare no segment information is disclosed. Employee Benefit Expenses includes Share Based Payment expense on account of ESOP Scheme, 2019 of Rs. 219.72 Lakh (Previous Period Rs. 205.66 Lakh) as per Ind AS 102 Share based Payment for the quarter and half year ended September 30 2023. During the half ended September 30 2023 the Company has allotted 246000 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 September 30 2023 are 2011500. 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. 17,986.15 Lakh. These subsidiaries have a consolidated negative net worth as at September 30 2023. In view of long-term financial involvement and based on Managements 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 September 30 2023. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 2803076000.00 171401000.00 2974477000.00 1467330000.00 0.00 -124910000.00 407376000.00 24867000.00 110426000.00 519685000.00 2404774000.00 569703000.00 0.00 569703000.00 147553000.00 8293000.00 155846000.00 0.00 413857000.00 0.00 0.00 0.00 0.00 413857000.00 -576000.00 413281000.00 0.00 0.00 104399000.00 1 3.97 3.90 0.00 0.00 3.97 3.90 0.00 0.06 0.26 Business Development expenses 58221000.00 Corporate Social Responsibility expenses 20736000.00 ECL expenses 20348000.00 Freight outward 59862000.00 Legal and Professional charges 10429000.00 Other Expenses 46212000.00 Power and Fuel 28064000.00 Repairs and Maintenance 32920000.00 Sales Promotion expenses 19453000.00 Travelling and Conveyance expenses 6896000.00 Business Development expenses 117368000.00 Corporate Social Responsibility expenses 20736000.00 ECL expenses 34338000.00 Freight outward 104289000.00 Legal and Professional charges 18775000.00 Other Expenses 69664000.00 Power and Fuel 51954000.00 Repairs and Maintenance 60561000.00 Sales Promotion expenses 25555000.00 Travelling and Conveyance expenses 16445000.00 3335165000.00 18191000.00 6853000.00 0.00 1515000.00 182568000.00 0.00 427653000.00 610221000.00 137774000.00 4109719000.00 983355000.00 0.00 3817149000.00 261319000.00 1021231000.00 873860000.00 155293000.00 6128852000.00 8295000.00 514998000.00 7635500000.00 11745219000.00 104399000.00 9671632000.00 9776031000.00 9776031000.00 458110000.00 105874000.00 563984000.00 18194000.00 42943000.00 625121000.00 163392000.00 813583000.00 247220000.00 1224195000.00 92933000.00 0.00 26939000.00 1344067000.00 1969188000.00 11745219000.00 24867000.00 -263771000.00 90649000.00 0.00 152217000.00 0.00 50041000.00 0.00 0.00 58070000.00 0.00 42171000.00 0.00 110426000.00 0.00 0.00 0.00 50288000.00 0.00 -15339000.00 1260000.00 62639000.00 21972000.00 0.00 0.00 100000.00 0.00 81865000.00 0.00 339657000.00 909360000.00 0.00 0.00 0.00 129722000.00 0.00 779638000.00 16342000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 269000.00 235977000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1260000.00 31747000.00 0.00 -361653000.00 0.00 -548012000.00 0.00 0.00 10578000.00 0.00 0.00 0.00 12326000.00 0.00 115379000.00 230300000.00 0.00 8046000.00 52185000.00 35203000.00 0.00 0.00 -187451000.00 44175000.00 0.00 44175000.00 186019000.00 230194000.00 251000.00 -770000.00 63000.00 -194000.00 0.00 0.00