General information about company

Scrip code524654
NSE Symbol
MSEI Symbol
ISIN*INE936B01015
Name of company Natural Capsules Limited
Type of company
Class of securityEquity
Date of start of financial year01-04-2023
Date of end of financial year31-03-2024
Date of board meeting when results were approved09-11-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange02-11-2023
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterHalf yearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedUnaudited
Segment ReportingSingle segment
Description of single segmentPharmaceutical
Start date and time of board meeting09-11-2023 15:30
End date and time of board meeting09-11-2023 16:45
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 qualificationNot applicable



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 period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
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 operations37527522
Other income60118
Total income38127640
2Expenses
(a)Cost of materials consumed20404020
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-174-355
(d)Employee benefit expense 289575
(e)Finance costs115236
(f)Depreciation, depletion and amortisation expense216427
(f)Other Expenses
1Other Expenses10722151
10
Total other expenses10722151
Total expenses35587054

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 period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
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 tax254586
4Exceptional items 00
5Total profit before tax254586
7Tax expense
8Current tax43115
9Deferred tax1429
10Total tax expenses57144
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 operations197442
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 period197442
22Other comprehensive income net of taxes00

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 period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
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 period197442
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 capital933933
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations2.114.74
Diluted earnings (loss) per share from continuing operations2.114.74
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 operations2.114.74
Diluted earnings (loss) per share from continuing and discontinued operations2.114.74
30Debt equity ratio0.40.4
31Debt service coverage ratio
32Interest service coverage ratio
33Disclosure of notes on financial results

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period30-09-2023
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment9078.87
Capital work-in-progress187.61
Investment property0
Goodwill0
Other intangible assets94.72
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-current0
Loans, non-current2147.87
Other non-current financial assets194.42
Total non-current financial assets4343.29
Deferred tax assets (net)0
Other non-current assets4.16
Total non-current assets13708.65
2Current assets
Inventories1385.3
Current financial asset
Current investments0
Trade receivables, current5417.18
Cash and cash equivalents62.93
Bank balance other than cash and cash equivalents181.92
Loans, current0
Other current financial assets0
Total current financial assets5662.03
Current tax assets (net)
Other current assets1311.99
Total current assets8359.32

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period30-09-2023
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets22067.97
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital933.18
Other equity11877.58
Total equity attributable to owners of parent12810.76
Non controlling interest
Total equity12810.76
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current2137.38
Trade payables, non-current0
Other non-current financial liabilities0
Total non-current financial liabilities2137.38
Provisions, non-current15.01
Deferred tax liabilities (net)306.07
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities2458.46
Current liabilities
Current financial liabilities
Borrowings, current2996.38
Trade payables, current2839.76
Other current financial liabilities264.01
Total current financial liabilities6100.15
Other current liabilities490.73
Provisions, current23.59
Current tax liabilities (Net)184.28
Deferred government grants, Current0
Total current liabilities6798.75
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities9257.21
Total equity and liabilites22067.97
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 period01-07-202301-04-2023
Date of end of reporting period30-09-202330-09-2023
Whether accounts are audited or unauditedUnauditedUnaudited
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

Particulars6 months ended (dd-mm-yyyy)
ADate of start of reporting period01-07-2023
BDate of end of reporting period30-09-2023
CWhether results are audited or unauditedUnaudited
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 tax586
Adjustments for reconcile profit (loss)
Adjustments for finance costs236.35
Adjustments for decrease (increase) in inventories-549.8
Adjustments for decrease (increase) in trade receivables, current-204.68
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets-120.68
Adjustments for decrease (increase) in other non-current assets-1.18
Adjustments for other financial assets, non-current54.26
Adjustments for other financial assets, current0
Adjustments for other bank balances2.55
Adjustments for increase (decrease) in trade payables, current97.07
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities54.27
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense426.63
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current-1.83
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current252.72
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income5.92
Adjustments for share-based payments0
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)0.17
Other adjustments for non-cash items0.43
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)240.36
Net cash flows from (used in) operations826.36
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)115.28
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities711.08
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 businesses0
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 equipment0
Purchase of property, plant and equipment508.13
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 received5.92
Income taxes paid (refund)0
Other inflows (outflows) of cash-105.17
Net cash flows from (used in) investing activities-607.38
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 shares56.23
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 borrowings203.75
Repayments of borrowings0
Payments of finance lease liabilities11.73
Payments of lease liabilities0
Dividends paid92.98
Interest paid236.35
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities-81.08
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes22.62
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 equivalents22.62
Cash and cash equivalents cash flow statement at beginning of period40.31
Cash and cash equivalents cash flow statement at end of period62.93