General information about company
Scrip code*		000000
NSE Symbol*		PAR
MSEI Symbol*		NOTLISTED
ISIN*		INE04LG01015
Name of company		PAR DRUGS AND CHEMICALS LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		08-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		26-04-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		The Company is primarily engaged in manufacturing of API, which constitute single business segment in terms of Ind AS - 108 on “Operating Segments”. Accordingly, there are no separate reportable segments as per Ind AS - 108.
Start date and time of board meeting		08-05-2025 15:30
End date and time of board meeting		08-05-2025 19:11
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		08-05-2025
Indicate Company website link for updated RPT policy of the Company		https://pardrugs.com/policies-par-drugs-and-chemicals.php
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	As there is no any outstanding default on loans and debt securities as on 31.03.2025 hence not applicale to the company.

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2232.99	10097.35
	Other income	78.9	215.03
	Total income	2311.89	10312.38
2	Expenses
(a)	Cost of materials consumed	1043.47	3940.86
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-65.73	-127.83
(d)	Employee benefit expense	191.01	585.18
(e)	Finance costs	1.87	8.21
(f)	Depreciation, depletion and amortisation expense	92.03	364.66
(g)	Other Expenses
1	Other expenses	821.37	3749.01
	Total other expenses	821.37	3749.01
	Total expenses	2084.02	8520.09
3	Total profit before exceptional items and tax	227.87	1792.29
4	Exceptional items	0	0
5	Total profit before tax	227.87	1792.29
6	Tax expense
7	Current tax	58.77	452.5
8	Deferred tax	4	4
9	Total tax expenses	62.77	456.5
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	165.1	1335.79
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	165.1	1335.79
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	165.1	1335.79
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1230.46	1230.46
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		8667.03
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.34	10.86
	Diluted earnings (loss) per share from continuing operations	1.34	10.86
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	1.34	10.86
	Diluted earnings (loss) per share from continuing and discontinued operations	1.34	10.86
24	Debt equity ratio	0	0	Textual Information( 1)
25	Debt service coverage ratio	0	0	Textual Information( 2)
26	Interest service coverage ratio	0	0	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

1. The standalone financial results of the Company have been prepared in accordance with the Ind AS prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, other accounting principles generally accepted in India and in term of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended, including relevant circulars issued by the SEBI from time to time.

2. The above quarterly and year to date financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 08th May, 2025.

3. The Auditor of the company have carried out audit of the financial results for the quarter and year ended 31st March, 2025 in terms of Regulation 33 of the SEBI (LODR) Regulations, 2015 and have expressed their unmodified opinion.

4. Figures for the quarter ended 31st March, 2025 are balancing figures between audited figures in respect of full financial year and the published year to date figures of the quarter ended 31st December, 2024. The figures up to the quarter ended 31st December, 2024 were subject to limited review.

5. The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share (not annualized) in accordance with the Ind AS.

6. Previous year / period figures have been regrouped / rearranged wherever necessary to make them comparable with current period figures.

7. The Company is primarily engaged in manufacturing of API, which constitute single business segment in terms of Ind AS - 108 on “Operating Segments”. Accordingly, there are no separate reportable segments as per Ind AS - 108.

8. The Company does not have any subsidiary, associates or joint venture as on 31st March, 2025; therefore, it has prepared only standalone results as consolidation requirement is not applicable to the Company.

9. The above financial results of the Company are available on the Company’s website – www.pardrugs.com and on the website of the National Stock Exchange of India Limited (www.nseindia.com), where the Company’s shares are listed.

10. The Status of investors complaints are as follows:
I. Pending at the beginning of the quarter - 0
II. Received during the quarter - 0
III. Disposed-off during the quarter - 0
IV. Remaining unresolved at the end of the quarter - 0

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3891.49
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2507
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	2507
	Deferred tax assets (net)	0
	Other non-current assets	54.41
	Total non-current assets	6452.9
2	Current assets
	Inventories	610.59
	Current financial asset
	Current investments	0
	Trade receivables, current	1671.41
	Cash and cash equivalents	2757.72
	Bank balance other than cash and cash equivalents	0
	Loans, current	9.9
	Other current financial assets	0
	Total current financial assets	4439.03
	Current tax assets (net)	424.36
	Other current assets	12.13
	Total current assets	5486.11
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11939.01
	Total current assets	5486.11
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11939.01
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1230.46
	Other equity	8667.03
	Total equity attributable to owners of parent	9897.49
	Non controlling interest
	Total equity	9897.49
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	26.66
	Deferred tax liabilities (net)	358
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	384.66
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	34.49
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1054.65
	Total Trade payable	1089.14
	Other current financial liabilities	109.75
	Total current financial liabilities	1198.89
	Other current liabilities	0
	Provisions, current	457.97
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1656.86
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2041.52
	Total equity and liabilities	11939.01
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	1792.29
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	-192.89
	Adjustments for decrease (increase) in trade receivables, current	-299.99
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	15.59
	Adjustments for decrease (increase) in other non-current assets	9.66
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	553.53
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-84.12
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	364.66
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	-11.41
	Adjustments for provisions, non-current	26.66
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	104.77
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	276.92
	Net cash flows from (used in) operations	2069.21
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	453.18
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	1616.03
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	2.5
	Purchase of property, plant and equipment	125.16
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	2505.81
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	104.77
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	-2523.7
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	0
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-907.67
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-907.67
	Cash and cash equivalents cash flow statement at beginning of period	3665.39
	Cash and cash equivalents cash flow statement at end of period	2757.72

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

Par Drugs And Chemicals Limited

Falgunbhai V Savani

Managing Director

Remuneration

Nil

25.75

2.79

2.97

By considering the suggestion and approval of Nomination & Remuneration Committee and approval of Audit Committee held on 16/08/2023, the Board at its meeting held on 17/08/2023 considered and approved re-appointment and fixed remuneration payable, which is subsequently approved by the shareholders for a period of 5 years w.e.f. 26th Day of November, 2023 to 25th Day of November, 2028 in the 24th Annual General Meeting held on Saturday, 16th Day of September, 2023 at 11:00 A.M. at Hotel Tara Suns, B/h Yash Complex, B/s Sonal Park, G.E.R.I. Road, Gotri, Vadodara -390021, Gujarat, India.

Par Drugs And Chemicals Limited

Falgunbhai V Savani

Managing Director

Any other transaction

Sitting Fees

Nil

0.6

By considering recommendations and approval of Audit Committee and Nomination and Remuneration Committee held on 23/08/2021, the Board at its meeting held on 24/08/2021 approved the sitting fees of Rs. 5000/- per Board and committee meeting for all director.

Par Drugs And Chemicals Limited

Jigneshbhai V Savani

Director & CEO

Remuneration

Nil

25.75

3.09

2.97

Par Drugs And Chemicals Limited

Jigneshbhai V Savani

Director & CEO

Any other transaction

Sitting Fees

Nil

0.6

Par Drugs And Chemicals Limited

Ghanshyambhai B Savani

Whole-Time Director

Remuneration

Nil

19.57

3.09

Par Drugs And Chemicals Limited

Ghanshyambhai B Savani

Whole-Time Director

Any other transaction

Sitting Fees

Nil

0.25

0.05

Par Drugs And Chemicals Limited

Sanket Bhupendrabhai Trivedi

Company Secretary

Remuneration

Nil

3.52

0.52

Par Drugs And Chemicals Limited

Chintan Pratapbhai Chauhan

Chief Financial Officer

Remuneration

Nil

3.29

0.48

Par Drugs And Chemicals Limited

Naynaben J Savani

Non-Executive Director

Any other transaction

Sitting Fees

Nil

0.4

0.05

Par Drugs And Chemicals Limited

Kajal Chitanbhai Vaghani

Independent Director

Any other transaction

Sitting Fees

Nil

0.65

0.23

Par Drugs And Chemicals Limited

Krishna Mitulbhai Shah

Independent Director

Any other transaction

Sitting Fees

Nil

0.9

0.27

Par Drugs And Chemicals Limited

Pravin Manjibhai Bhayani

Independent Director

Any other transaction

Sitting Fees

Nil

0.9

Par Drugs And Chemicals Limited

Pravin Manjibhai Bhayani

Independent Director

Remuneration

Nil

1.55

0.57

By considering the suggestion and approval of Nomination & Remuneration Committee and approval of Audit Committee held on 16/08/2024, the Board at its meeting held on 17/08/2024 considered and approved remuneration payable, which is subsequently approved by the shareholders for the period of one year w.e.f. 1st October, 2024 to 30th September, 2025 in the 25th Annual General Meeting held on Saturday, 21st Day of September, 2024 at 11:00 A.M. at Hotel Tara Suns, B/h Yash Complex, B/s Sonal Park, G.E.R.I. Road, Gotri, Vadodara -390021, Gujarat, India

Par Drugs And Chemicals Limited

Bintal Bhaveshkumar Shah

Independent Director

Any other transaction

Sitting Fees

Nil

0.4

0.16

Par Drugs And Chemicals Limited

Savani Prathambhai Ghanshyambhai

Son of Whole-Time Director

Remuneration

Nil

1.76

0.25

Par Drugs And Chemicals Limited

Phal Jig Fine Chemicals Private Limited

Enterprise in which significant influence is exercised by KMP

Any other transaction

Part Payment of Consideration for purchase of Business unit

9500

Nil

By considering the suggestion and approval of Audit Committee and Board meeting held on 11/01/2025 considered and approved the transaction , which is subsequently approved by the shareholders in the Extra-Ordinary General Meeting (“EGM”) (Meeting No. 02/EGM/2024-25) of the Members of PAR DRUGS AND CHEMICALS LIMITED (“Company”) held on Wednesday, 12th Day of February, 2025 at 3:00 P.M. (IST) through Video Conferencing (“VC”) / Other Audio Visual Means (“OAVM”)

Total value of transaction during the reporting period

96.34

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	SARUPRIA SOMANI & ASSOCIATES	Yes	28-02-2025

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification