General information about company

Scrip code524654
NSE Symbol
MSEI Symbol
ISIN*INE936B01015
Name of companyNatural Capsules Limited
Type of company
Class of securityEquity
Date of start of financial year01-04-2022
Date of end of financial year31-03-2023
Date of board meeting when results were approved26-05-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange19-05-2023
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterYearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedAudited
Segment ReportingSingle segment
Description of single segmentPharmaceutical
Start date and time of board meeting26-05-2023 04:00
End date and time of board meeting26-05-2023 06:50
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion



Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202301-04-2022
BDate of end of reporting period31-03-202331-03-2023
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
1Income
Revenue from operations381217287
Other income81107
Total income389317394
2Expenses
(a)Cost of materials consumed20818365
(b)Purchases of stock-in-trade049
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-301-518
(d)Employee benefit expense 2611073
(e)Finance costs127356
(f)Depreciation, depletion and amortisation expense186720
(f)Other Expenses
1Other expenses10834775
10
Total other expenses10834775
Total expenses343714820

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202301-04-2022
BDate of end of reporting period31-03-202331-03-2023
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
3Total profit before exceptional items and tax4562574
4Exceptional items 00
5Total profit before tax4562574
7Tax expense
8Current tax56546
9Deferred tax64109
10Total tax expenses120655
11Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
14Net Profit Loss for the period from continuing operations3361919
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method00
21Total profit (loss) for period3361919
22Other comprehensive income net of taxes-6-6

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202301-04-2022
BDate of end of reporting period31-03-202331-03-2023
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
23Total Comprehensive Income for the period3301913
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital928928
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve0
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations00
Diluted earnings (loss) per share from continuing operations00
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiEarnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations00
Diluted earnings (loss) per share from continuing and discontinued operations00
30Debt equity ratio0.70.7
31Debt service coverage ratio
32Interest service coverage ratio
33Disclosure of notes on financial results

Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2022
Date of end of reporting period31-03-2023
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment9184.97
Capital work-in-progress
Investment property
Goodwill0
Other intangible assets137.42
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments2001
Trade receivables, non-current
Loans, non-current2000
Other non-current financial assets248.67
Total non-current financial assets4249.67
Deferred tax assets (net)
Other non-current assets2.99
Total non-current assets13575.05
2Current assets
Inventories835.5
Current financial asset
Current investments0
Trade receivables, current5212.93
Cash and cash equivalents40.31
Bank balance other than cash and cash equivalents184.48
Loans, current0
Other current financial assets0
Total current financial assets5437.72
Current tax assets (net)0
Other current assets1185.98
Total current assets7459.2

Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2022
Date of end of reporting period31-03-2023
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets21034.25
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital927.55
Other equity11477.75
Total equity attributable to owners of parent12405.3
Non controlling interest
Total equity12405.3
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current2301.14
Trade payables, non-current0
Other non-current financial liabilities26.09
Total non-current financial liabilities2327.23
Provisions, non-current15
Deferred tax liabilities (net)277.37
Deferred government grants, Non-current0
Other non-current liabilities
Total non-current liabilities2619.6
Current liabilities
Current financial liabilities
Borrowings, current2614.51
Trade payables, current2742.69
Other current financial liabilities5.97
Total current financial liabilities5363.17
Other current liabilities436.47
Provisions, current37.37
Current tax liabilities (Net)172.34
Deferred government grants, Current0
Total current liabilities6009.35
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities8628.95
Total equity and liabilites21034.25
Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202301-04-2022
Date of end of reporting period31-03-202331-03-2023
Whether accounts are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3(Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments

Cash flow statement, indirect

ParticularsYear ended (dd-mm-yyyy)
ADate of start of reporting period01-04-2022
BDate of end of reporting period31-03-2023
CWhether results are audited or unauditedAudited
DNature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax2574
Adjustments for reconcile profit (loss)
Adjustments for finance costs355.51
Adjustments for decrease (increase) in inventories-377.7
Adjustments for decrease (increase) in trade receivables, current-2595.82
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets3171.31
Adjustments for decrease (increase) in other non-current assets-2.99
Adjustments for other financial assets, non-current-50.22
Adjustments for other financial assets, current0
Adjustments for other bank balances-13.46
Adjustments for increase (decrease) in trade payables, current980.41
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities-335.11
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense719.61
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current53.07
Adjustments for provisions, non-current7.73
Adjustments for other financial liabilities, current-11.27
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income87.32
Adjustments for share-based payments0
Adjustments for fair value losses (gains)-6
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)-4.54
Other adjustments for non-cash items13.15
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)1816.36
Net cash flows from (used in) operations4390.36
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)545.77
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities3844.59
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses1995.53
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment21.86
Purchase of property, plant and equipment3721.47
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received87.32
Income taxes paid (refund)0
Other inflows (outflows) of cash-1936.69
Net cash flows from (used in) investing activities-7544.51
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares2263.75
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings1807.48
Repayments of borrowings0
Payments of finance lease liabilities26.09
Payments of lease liabilities0
Dividends paid77.2
Interest paid355.51
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities3612.43
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-87.49
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-87.49
Cash and cash equivalents cash flow statement at beginning of period127.79
Cash and cash equivalents cash flow statement at end of period40.3