REMUS2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member REMUS2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares REMUS 2022-04-01 2023-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 245520000.00 7262000.00 252782000.00 0.00 112732000.00 2188000.00 35595000.00 2066000.00 3887000.00 37611000.00 194079000.00 58703000.00 0.00 58703000.00 0.00 58703000.00 15471000.00 -1082000.00 14389000.00 44314000.00 0.00 0.00 0.00 44314000.00 44314000.00 10850000.00 10 42.49 42.49 0.00 0.00 0.00 1. Ratios Since we are unable to input the doubledigit figures in row no 20, 21 & 22, we have mentioned 0.00. Here we provide the actual ratios as per below: Debt Equity Ratio : 0.420 (for Half year ended on March 31st, 2023) 0.420 (for Year to date period ended on March 31st, 2023) Debt service coverage ratio: 25.61 (for Half year ended on March 31st, 2023) 53.24 (for Year to date period ended on March 31st, 2023) Interest service coverage ratio: 93.16 (for Half year ended on March 31st, 2023) 149.23 (for Year to date period ended on March 31st, 2023) 2. Notes to Financial Results for Half year ended & year ended on March 31st, 2023 i The above audited financial results for the Half year and year ended 31st March, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors of Remus Pharmaceuticals Limited ( the Company ) in its meeting held on 29th May, 2023. ii The above audited Financial Results for the he Half year and year ended on 31st March 2023 are prepared in accordance with the applicable Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies Accounting) Rules, 2014 as amended and other recognized accounting practices and policies, as applicable. iii In accordance with Regulation 33 of the SEBI (LODR) Regulations 2015, the above results have been audited by the Statutory Auditors of the Company for the year ended March 31, 2023. iv The Company has raised Rs 4768.52 lakhs through issue of 388,000 shares of face value Rs 10 per share at a premium of Rs 1219 per share through initial public offer (IPO). The shares of the company got listed on NSE emerge platform as on 29th May, 2023. v The comparative figures of the Half year ended 30th September, 2022 and Half year ended 31st March, 2022 have been considered based on the unaudited figures, since the regulations as per SEBI (LODR) Regulations, 2015 were not applicable during the said period. The Statement includes the audited financial results for the half year and year ended March 31, 2023 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2023 and the unpublished unaudited year-to-date figures up to the second quarter of the current financial year. vi The previous period figures have been regrouped/ reclassified wherever necessary to make them comparable with the current periods figures vii EPS for the respective periods have been calculated based on the weighted average number of shares outstanding for the said periods. vii The Company is operating in single segment. So, the above financial results are based on single segment only. ix The Company has changed the accounting policy for the method of providing Gratuity from cash to accrual basis in compliance with the Accounting Standard 15. As a result, the profit before tax for the year are lower by Rs 10.22 lakhs as a result of change in accounting policy from cash to accrual basis. For earlier year's provisions, Rs 19.51 lakhs have been adjusted from Reserves and Surplus. x The Board of Directors of the company in their meeting dated 29th May, 2023 have proposed a dividend of Rs 2 per share. Audited Standalone 450273000.00 15773000.00 466046000.00 0.00 201369000.00 13023000.00 54701000.00 2325000.00 4773000.00 75716000.00 351907000.00 114139000.00 0.00 114139000.00 0.00 114139000.00 29971000.00 -860000.00 29111000.00 85028000.00 0.00 0.00 0.00 850.28 85028000.00 10850000.00 10 0.00 83.24 83.20 0.00 0.00 0.00 Other Expenses 37611000.00 Other Expenses 75716000.00 2325000.00 4773000.00 0.00 0.00 11000.00 0.00 -3437000.00 -1951000.00 0.00 0.00 1699000.00 13023000.00 -19328000.00 -11360000.00 -15073000.00 0.00 0.00 -32738000.00 -31039000.00 83100000.00 0.00 0.00 0.00 29971000.00 0.00 53129000.00 0.00 0.00 53129000.00 0.00 0.00 0.00 175482000.00 0.00 0.00 0.00 0.00 0.00 26813000.00 0.00 503000.00 0.00 47432000.00 0.00 0.00 11000.00 3437000.00 0.00 0.00 0.00 -151918000.00 0.00 0.00 -151918000.00 42500000.00 0.00 0.00 77510000.00 0.00 0.00 2325000.00 0.00 0.00 117685000.00 0.00 0.00 117685000.00 18896000.00 0.00 18896000.00 11486000.00 30382000.00