5328152025-04-012025-06-305328152025-06-305328152025-04-012025-06-30in-capmkt:OtherExpenses1Member5328152025-04-012025-06-30in-capmkt:OtherExpenses2Member5328152025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532815SMSPHARMANOTLISTEDINE812G01025SMS PHARMACEUTICALS LIMITEDMain BoardEquity2025-04-012026-03-312025-08-092025-08-02INRLakhsQuarterlyFirst quarterSingle segmentManufacture of Active Pharmaceutical Ingredients(Bulk Drugs), Peptides and Intermediates2025-08-0909:15:002025-08-0911:45:00Declaration of unmodified opinion2025-04-012025-06-30UnauditedConsolidated19604710005931000196640200014665970000-35688300018184900058407000975250002752170001722712000243690000024369000050000000654300056543000018714700000017758000204905000-8800002040250008865200012.312.31002.312.311 The above consolidation results have been reviewed by the Audit Committee and has been approved by the Board of Directors at its meeting held on August 09, 2025. The Statutory Auditors have issued an un-modified conclusion report on the financial results. <BR> <BR> 2 These consolidation 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 guidelines issued by the Securities and Exchange Board of India (SEBI). <BR> <BR> 3 VKT Pharma Private Limited is considered as an Associate Company for the consolidation in which the Company holds 34.83% as on June 30, 2025 in their equity. Accordingly, the results include appropriate share of the results of said Associate. <BR> <BR> 4 The Company has joint venture namely Chemo SMS Enterprises SL in which there were no financial operations during the reporting period, hence, this entity is not considered for consolidation. <BR> <BR> 5 During the financial year 2024–25, the Company has incorporated a subsidiary, SMS Peptides Private Limited, on November 1, 2024. The subsidiary did not commence any operational activities during the reporting period. However, the Company incurred certain capital raising and other miscellaneous expenses, which have been appropriately consolidated in the financial statements for the reporting period in compliance with the applicable Indian Accounting Standards (Ind AS). <BR> <BR> 6 The Company 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. <BR> <BR> <BR> 7Financial results for the quarter ended 31.03.2025 are the balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the respective financial year, which were subjected to limited review by the statutory auditors. The figures have been regrouped/reclassified as necessary. <BR> <BR> Manufacturing Expenses197272000Other Expenses779450008800000-880000UnauditedtrueM/s.Suryanarayana & Suresh, Chartered Accountantstrue2026-07-31