5326492025-07-012025-09-305326492025-09-305326492025-03-315326492025-04-012025-09-305326492025-07-012025-09-30in-capmkt:OtherExpenses1Member5326492025-04-012025-09-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares532649NECLIFENOTLISTEDINE023H01027Nectar Lifesciences LimitedMain BoardEquity2025-04-012026-03-312025-11-142025-11-09INRLakhsQuarterlySecond quarterSingle segmentPharmaceutical Business Segment.2025-11-1415:00:002025-11-1416:30:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated49966000740700057373000341040000-5590007517000020410001933200062435000-50620000-50620000-1769000-17690000-3293000-2700161000-943397000-17567640000-17600570000-17600570002242610001-0.01-0.01-7.83-7.83-7.84-7.84NOTES: <BR> 1 The above financial results were reviewed by Audit Committee on November 14, 2025 and approved by the Board of Nectar Lifesciences Limited (‘Company’) in its meeting held on November 14, 2025. The statutory auditors of the Company have conducted a “Limited Review” of the above standalone and consolidated unaudited financial results/ statements for the quarter and half year ended on September 30, 2025. <BR> <BR> 2 The company is exclusively in the pharmaceutical business segment. <BR> <BR> 3 Previous year figures have been regrouped and reclassified wherever necessary to make them comparable with current period. <BR> <BR> 4 The Statement of Assets and Liability is attached as Annexure 1. <BR> <BR> 5 The Statement of Cash Flow is attached as Annexure 2. <BR> <BR> 6 The Company has undertaken following transactions during the quarter: <BR> i. On July 7, 2025, the Company entered into a Business Transfer Agreement (‘BTA’) for transfer of its Active Pharmaceutical Ingredients (located at Unit 1 And Unit 2 at Derabassi, Punjab and at Unit 6, Baddi, Himachal Pradesh) (‘Pharma Business’) to Ceph Lifesciences Private Limited by way of a slump sale, on going concern basis for a total consideration of Rs. 127,000 lacs. <BR> ii. In addition, the company also entered into an agreement to transfer assets of the Company in relation to its menthol business (“Assets”) vide Asset Purchase Agreement (APA) dated July 7, 2025 to Ceph Lifesciences Private Limited for a consideration of Rs. 2,000 lacs. <BR> iii. The Company had expected to realise a consolidated amount of INR 129,000 lacs from the above transfers, subject to working capital adjustments. This proposed transfer of Pharma Business and Assets has been approved by the Shareholders of the Company by way of special resolution on August 04, 2025. The slump sale and Assets sale has been completed on November 10 2025 and accordingly after such working capital adjustments as per BTA, the final consolidated consideration has been worked out as Rs. 127,398.55 lacs including Rs. 2,000 lacs of Assets sale. <BR> iv. Consequently, In the Standalone Financial Statements, Assets and liabilities of “Pharma business” and “Assets” covered by the BTA and APA have been disclosed as held for sale and disclosed separately in the Balance Sheet as at September 30, 2025 as “Assets of discontinued operations classified as held for sale” and ”Liabilities of discontinued operations classified as held for sale” respectively. As mandated by Indian Accounting Standard (Ind AS) 105 Asset Held for Sale and Discontinued Operations (“Ind AS 105”), assets and liabilities have not been reclassified or re-presented for prior period i.e. year ended March 31, 2025. <BR> v Further the net results of “Pharma Business” and “Assets” have been disclosed separately as discontinued operation as required by Ind AS 105. Consequently, the Company’s Statement of Profit and Loss for the period ended September 30, 2025 presented pertains to its continuing operations only and for that purpose the Statement of Profit and Loss for the quarter ended June 30, 2025, September 30, 2024 has been restated accordingly. <BR> vi The closing date being subsequent to the balance sheet date, no gain/loss with respect to the Divestment have been recognized in the Statement of Profit and Loss for the quarter ended September 30, 2025. The total assets and liabilities of the Pharma business and Assets are Rs 133520.87 lacs and Rs 37186.42 lacs respectively as at September 30, 2025. <BR> vii Operations relating to the "Pharma Business" and "Assets" in respect of total income, total expenses and tax are being disclosed separately as Discontinued operations as part of the results below: <BR> <BR> S. No. Particulars Quarter Ended Half year Year Ended <BR> 30-Sep-25 30-Jun-25 30-Sep-24 30-Sep-25 30-Sep-24 31-Mar-25 <BR> Restated Restated Restated Restated Restated <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> 1 Revenue from <BR> operations 8,827.36 27,543.15 42,215.82 36,370.51 77,629.77 1,64,865.40 <BR> 2 Other income 2.56 3.00 20.71 5.56 67.46 334.75 <BR> 3 Total <BR> expenses 35,831.53 37,116.98 41,334.88 72,948.51 76,208.47 1,81,057.74 <BR> 4 Profit before <BR> tax (27,001.61) (9,570.83) 901.65 (36,572.44) 1,488.76 (15,857.59) <BR> 5 Tax <BR> expenses (9,433.97) (3,315.80) 318.96 (12,749.77) 547.10 (4,681.96) <BR> 6 Net profit <BR> after tax (17,567.64) (6,255.03) 582.69 (23,822.67) 941.66 (11,175.63) <BR> 2025-04-012025-09-30UnauditedConsolidated10230200010669000112971000677620000802000145440002000729400038089000128493000-155220000-155220000-5424000-54240000-10098000-3657244000-1274977000-23822670000-23923650001000-23923640002242610001-0.05-0.05-10.62-10.62-10.67-10.67Other Expenses19332000Other Expenses380890002759110000023510006973000005042000771230001830811000217350002205580000298320005295000542960000593020000874800075122000691427000186865500025899140001335208700018147581000224261000694444300071687040007168704000133143000133143000013314300044553420002199000210500002324900026232780007101869000231110002112000712709200037186420001097887700018147581000345477000165013800019568750000-2599410000100800000-118347900006136000-72080002198440000-52320000247655100000037620000003206000-3657244000001542369000152684700000000152684700000000000323600089313000000000000000000004000375800000-8231500000000000012297260002016000034547700000-1577219000-1326870000-132687000192216000595290000-100001000