REMUS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member REMUS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares REMUS 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 344557000.00 20357000.00 364914000.00 0.00 147620000.00 -5297000.00 32648000.00 2222000.00 4763000.00 61810000.00 243766000.00 121148000.00 0.00 121148000.00 0.00 121148000.00 37495000.00 -6465000.00 31030000.00 90118000.00 0.00 0.00 0.00 90118000.00 90118000.00 14730000.00 10 61.33 61.33 0.00 0.00 0.00 The ratios for HALF YEAR ended as on 31st March, 2024 Debt Equity Ratio 0.02 Debt service coverage ratio 63.20 Interest service coverage ratio 196.09 The ratios for YEAR ended as on 31st March, 2024 Debt Equity Ratio 0.02 Debt service coverage ratio 49.38 Interest service coverage ratio 155.70 Notes to Standalone Financial Statements:- 1. The above standalone audited financial results for the Half year ended 31st March, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors of Remus Pharmaceuticals Limited ( the Company ) in their meeting held on 16th May, 2024. 2. The above standalone audited Financial Results for the Half year and Year ended on 31st March, 2024 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. 3. In accordance with Regulation 33 of the SEBI (LODR) Regulations 2015, the above standalone results have been audited by the Statutory Auditors of the Company for the Half year and Year ended on 31st March, 2024. 4. The Statement includes the standalone audited financial results for the half year ended March 31, 2024 being the balancing figure between the standalone audited figures in respect of the full financial year ended March 31, 2024 and the published unaudited year-to-date figures up to the half year of the said financial year. 5. EPS for the respective periods have been calculated based on the weighted average number of shares outstanding for the said periods. 6. The Company is operating in a single segment i.e Pharmaceutical products. Hence, the above financial results are based on single segment only. 7. 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. 8. During the said period, the Company has invested in below mentioned subsidiary companies as per bwlow: 1. Relius Pharma SRL, Bolivia 2. Espee Global Holding LLC, USA 3. Espee Biopharma & Fine Chem LLC, USA (Step Down Subsidiary) 9. The Proceeds of IPO have been utilised till March 31st, 2024 as per the below mentioned table: Utilization of Funds up to on 31.03.2024 (Amount in Rs Lakhs) Object of the Issue Amount Allocated for the Object Amount Utilized Balance available in HDFC Bank Fixed Deposits available in HDFC Bank Public Issue Expenses 100.00 98.83 1.17 - To Meet Working Capital Requirements 3030.36 1930.36 - 1100.00 Funding Investment for acquisition and General Corporate Purpose 1,638.16 1,638.16 - - TOTAL 4,768.52 3667.35 1.17 1100.00 10. The figures of the previous period have been re-grouped or rearranged, wherever considered necessary. Audited Standalone 634965000.00 36940000.00 671905000.00 0.00 292098000.00 -13783000.00 65585000.00 3173000.00 8959000.00 90626000.00 446658000.00 225247000.00 0.00 225247000.00 0.00 225247000.00 64188000.00 -7138000.00 57050000.00 168197000.00 0.00 0.00 0.00 1681.97 168197000.00 14730000.00 10 805900000.00 118.72 118.72 0.00 0.00 0.00 Other Expenses 61810000.00 Other Expenses 90626000.00 3172000.00 8959000.00 0.00 0.00 0.00 0.00 -22346000.00 0.00 0.00 0.00 -10215000.00 -13783000.00 -103495000.00 -78992000.00 46466000.00 19002000.00 4221000.00 -126581000.00 -136796000.00 88451000.00 0.00 0.00 0.00 64188000.00 0.00 24263000.00 0.00 0.00 24263000.00 0.00 225021000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6357000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 22346000.00 0.00 0.00 0.00 -209032000.00 0.00 0.00 -209032000.00 476852000.00 0.00 0.00 0.00 65032000.00 5892000.00 3172000.00 0.00 -9883000.00 392873000.00 0.00 0.00 392873000.00 208104000.00 0.00 208104000.00 30382000.00 238486000.00