5061972025-10-012025-12-315061972025-04-012025-12-315061972025-10-012025-12-31in-capmkt:OtherExpenses1Member5061972025-10-012025-12-31in-capmkt:OtherExpenses2Member5061972025-10-012025-12-31in-capmkt:OtherExpenses3Member5061972025-10-012025-12-31in-capmkt:OtherExpenses4Member5061972025-10-012025-12-31in-capmkt:OtherExpenses5Member5061972025-10-012025-12-31in-capmkt:OtherExpenses6Member5061972025-10-012025-12-31in-capmkt:OtherExpenses7Member5061972025-10-012025-12-31in-capmkt:OtherExpenses8Member5061972025-10-012025-12-31in-capmkt:OtherExpenses9Member5061972025-10-012025-12-31in-capmkt:OtherExpenses10Member5061972025-04-012025-12-31in-capmkt:OtherExpenses1Member5061972025-04-012025-12-31in-capmkt:OtherExpenses2Member5061972025-04-012025-12-31in-capmkt:OtherExpenses3Member5061972025-04-012025-12-31in-capmkt:OtherExpenses4Member5061972025-04-012025-12-31in-capmkt:OtherExpenses5Member5061972025-04-012025-12-31in-capmkt:OtherExpenses6Member5061972025-04-012025-12-31in-capmkt:OtherExpenses7Member5061972025-04-012025-12-31in-capmkt:OtherExpenses8Member5061972025-04-012025-12-31in-capmkt:OtherExpenses9Member5061972025-04-012025-12-31in-capmkt:OtherExpenses10Member5061972025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15061972025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25061972025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15061972025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25061972025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15061972025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25061972025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15061972025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares506197BLISSGVSNOTLISTEDINE416D01022BLISS GVS PHARMA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-102026-02-03INRLakhsQuarterlyThird quarterSingle segmentPharmaceuticals2026-02-1013:30:002026-02-1014:45:00Not applicable2025-10-012025-12-31UnauditedConsolidated21825190001845590002367078000862196000202019000-4758500035935500014860000834970004586420001932984000434094000-25137000408957000145550000156160001611660000247791000000024779100035622000283413000232657700151330002682790001513300010578900012.22.14002.22.14Notes <BR> 1. The above unaudited standalone and consolidated 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 February 10 2026. These standalone and consolidated 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. <BR> 2. The above unaudited standalone and consolidated financial results for the quarter and nine months ended December 31 2025 have been subjected to a limited review by the statutory auditors of the Company. The statutory auditors have issued limited review reports with unmodified conclusion on the unaudited standalone and consolidated financial results. <BR> 3. As the Company business activity falls within a single operating segment viz Pharmaceutical and Healthcare, no segment information is disclosed. <BR> 4. Employee Benefit Expenses includes Share Based Payment expense on account of ESOP Scheme 2019 of Rs. 555.88 Lakh nine months ended December 31 2024 Rs. 342.04 Lakh as per Ind AS 102 Share based Payment for the nine months ended December 31 2025. <BR> 5. Pursuant to the implementation of the New Labour Codes with effect from November 21 2025 the supporting Rules are yet to be notified, the Company has reassessed its employee benefit obligations and recognised an incremental expense of Rs. 251.37 Lakh for the quarter and nine months ended December 31 2025 under Exceptional Items as past service cost. The Company continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting treatment on the basis of such developments as needed. <BR> 6. During the nine months ended December 31 2025 the Company has allotted 4,18,700 equity shares of Rs. 1 each fully paid on exercise of stock options by employees in accordance with the Companys ESOP Scheme 2019. The outstanding number of options as at December 31 2025 are 24,17,500. <BR> 7. The Board of Directors at its meeting held on February 10 2026 have declared for the year 2025-2026 an interim dividend of Re. 0.50 paisa per equity share. The record date fixed for the purpose of ascertaining the entitlement is February 18 2026. <BR> 8. The Board of Directors in its meeting held on May 12 2025 has approved the sale of 51% stake in its step-down subsidiary, Greenlife Bliss Healthcare Ltd, Nigeria, held by its subsidiary, Bliss GVS International Pte Ltd, Singapore, to non-controlling shareholder for a total consideration of USD 13,00,000. Since the Company has lost control on Greenlife Bliss Healthcare Ltd. w.e.f April 01, 2025, the said Company has not been considered for consolidation. <BR> 9. During the quarter ended December 31, 2025, Bliss GVS International Pte. Ltd., Singapore, a wholly owned subsidiary of the Company, has incorporated a wholly owned subsidiary namely Theralife Pharma Ltd., in the Republic of Kenya dated November 25, 2025. <BR> 10. Subsequent to the quarter end December 31, 2025, Bliss GVS International Pte. Ltd., Singapore, a wholly owned subsidiary of the Company, has incorporated a wholly owned subsidiary namely Theralife Pharma RDC Private Limited, in Democratic Republic of the Congo dated January 27, 2026. <BR> 11. The figures of the previous periods/ year have been reclassified for better presentation to bring it in conformity with the current period classification. These reclassification do not have any impact on the profits or networth for any of the previous reported periods. <BR> 2025-04-012025-12-31UnauditedConsolidated670119600062368500073248810002750001000430412000-64348000100289400099993000248127000138627200058533510001471530000-251370001446393000493604000-2450100046910300009772900000000977290000443310001021621000935540700417490009798720004174900010578900018.868.72008.868.72Freight outward59602000ECL expenses71422000Travelling and Conveyance expenses19029000Repairs and Maintenance61353000Power and Fuel36351000Business Development expenses96221000Corporate Social Responsibility expenses0Sales Promotion expenses9400000Legal and Professional Charges37080000Others68184000Freight outward225878000ECL expenses206315000Travelling and Conveyance expenses50382000Repairs and Maintenance161128000Power and Fuel100505000Business Development expenses302462000Corporate Social Responsibility expenses27342000Sales Promotion expenses45156000Legal and Professional Charges78291000Others188813000(i) Remeasurement of the defined benefit liabilities/ (assets)-2410000(ii) Income tax on remeasurement of defined benefits liabilities/ (assets)702000-1708000(i) Remeasurement of the defined benefit liabilities/ (assets)-3207000(ii) Income tax on remeasurement of defined benefits liabilities/ (assets)903000-230400000(i) Exchange differences in translating the financial statements of foreign operations49884000(ii) Income tax relating to items that will be reclassified to profit or loss-1255400037330000(i) Exchange differences in translating the financial statements of foreign operations62319000(ii) Income tax relating to items that will be reclassified to profit or loss-1568400046635000003562200044331000