PharmEasy Annual Reports, and API Holding Financials

Particulars

31-03-2025

31-03-2024

Non-current assets

Property, plant and equipment

2,687.48

2,862.44

Right-of-use assets

1,314.26

1,385.84

Capital work-in-progress

141.62

27.56

Goodwill

35,133.38

36,911.84

Other intangible assets

3,930.57

4,474.21

Intangible assets under development

-

9.48

Investments accounted for using the equity method

241.67

1,748.03

Investments

177.62

174.62

Other financial assets

261.20

249.95

Deferred tax assets (net)

144.13

426.98

Income tax assets (net)

568.92

758.44

Other non-current assets

38.71

104.68

Current assets

Inventories

5,538.91

5,555.60

Investments

1,373.64

1,367.55

Trade receivables

6,695.08

7,062.10

Cash and cash equivalents

1,189.91

3,279.89

Other bank balances

6,207.66

12,825.02

Loans

0.43

695.58

Other financial assets

916.15

862.62

Other current assets

3,196.44

3,071.28

Assets classified as held for sale

8.06

42.89

Total assets

69,765.84

83,896.60

Equity

Equity Share capital

6,516.67

6,240.44

Instruments entirely in the nature of equity

433.00

256.53

Other equity

23,089.18

15,647.45

Equity component of compound financial instruments

30,038.85

22,144.42

Non-controlling interests

2,683.96

3,738.68

Non-current liabilities

Borrowings

16,840.92

20,243.92

Lease liabilities

913.75

900.39

Provisions

131.63

111.66

Deferred tax liabilities (net)

1,344.57

1,732.70

Contract liabilities

0.01

-

Current liabilities

Borrowings

3,495.76

20,739.65

Lease liabilities

267.20

310.25

Trade payables

Total outstanding dues of micro and small enterprises

252.97

330.57

Total outstanding dues of other than micro and small enterprises

4,014.13

3,798.50

Other financial liabilities

7,577.52

7,752.28

Other current liabilities

1,643.72

1,618.82

Contract liabilities

228.94

130.79

Provisions

291.30

302.91

Current tax liabilities (net)

40.61

41.06

Total equity and liabilities

69,765.84

83,896.60

Particulars

31-03-2025

31-03-2024

Income

Revenue from operations

58,721.64

56,642.86

Other income

1,078.65

946.55

Total income

59,800.29

57,589.41

Expenses

Cost of Material Consumed

1,886.02

1,645.09

Purchase of stock-in-trade

47,295.83

45,728.06

Changes in inventories of stock-in-trade

(39.76)

1,430.14

Employee benefits expense

9,083.99

6,993.63

Finance costs

5,061.07

7,279.16

Depreciation and amortization expense

1,689.78

2,159.52

Expected credit loss on financial assets

1,001.25

1,692.64

Other expenses

6,107.40

5,619.76

Total expenses

72,085.58

72,548.00

Loss before exceptional items, share of net profit/(loss) of Investments accounted for using the equity method and tax

(12,285.29)

(14,958.59)

Share of profit/(loss) of Investments accounted for using the equity method

81.55

8.75

Loss before exceptional items and tax

(12,203.74)

(14,949.84)

Impairment of goodwill

(1,750.00)

(5,825.00)

Impairment of investments in associates

(198.13)

(334.25)

Early redemption charges for NCD 's

-

(3,424.94)

Others

(1,016.98)

(685.69)

Loss before tax

(15,168.85)

(25,219.72)

Current tax

651.07

379.21

Deferred tax charge / (credit)

(102.21)

(270.03)

Tax expense pertaining to prior periods

6.18

6.23

Loss after tax

(15,723.89)

(25,335.13)

Other comprehensive income

Items that will not be reclassified to profit and loss:

Remeasurements of post-employment defined benefit plans

(3.18)

24.64

Income tax relating to above items

3.08

(1.22)

Other comprehensive income, net of tax

(0.10)

23.42

Total comprehensive loss

(15,723.99)

(25,311.71)

Profit/(loss) for the period attributable to:

Owners of API Holdings Limited

(15,931.93)

(25,499.51)

Non controlling interest

208.04

164.38

Other comprehensive income / (loss) for the period attributable to:

(15,723.89)

(25,335.13)

Owners of API Holdings Limited

2.12

21.69

Non -controlling interest

(2.22)

1.73

Total comprehensive income / (loss) for the period attributable to:

Owners of API Holdings Limited

(15,723.99)

(25,477.82)

Non- controlling interest

205.82

166.11

Loss per share attributable to owners of the group

Basic

(1.05)

(3.02)

Diluted

(1.05)

(3.02)

Particulars

31-03-2025

31-03-2024

Cash flow from operating activities

Loss before tax

(15,168.85)

(25,219.72)

Adjustments for :

Depreciation and Amortization Expenses

1,689.78

2,159.52

Finance Costs

5,061.07

7,279.16

Early redemption charges for NCD 's

-

3,424.94

Net loss on disposal of property, plant and equipment

22.90

109.66

Gain on fair valuation of financial instruments measured

at fair value through profit and loss (net)

(35.68)

(96.25)

Gain on sale of financial assets measured at fair value

through profit and loss (net)

(77.16)

(0.14)

Impairment of goodwill

1,750.00

5,825.00

Impairment of investments accounted for using the equity method

198.13

334.25

Impairment of property, plant and equipment and intangible

8.78

426.99

Impairment of loans in associates

572.07

-

Loss on sale of investments in subsidiary and associates

444.91

-

Change in fair value of assets helds for sale

(40.03)

60.00

Gain on termination /modification of leases

(29.69)

(45.85)

Liabilities no longer required written back

(25.23)

(34.81)

Employee share based payment expense

4,822.46

2,218.52

Unwinding of interest on security deposits

(16.07)

(15.54)

Impairment allowance for doubtful advances and balances

with government authorities

406.08

464.66

Expected credit loss on financial assets

1,001.25

1,692.64

Share of (profit) / loss of Investments accounted for using equity method

(81.55)

(8.75)

Amortization of financial guarantee liability

(4.36)

(21.43)

Interest income

(862.43)

(689.80)

Operating (loss) before working capital changes

(363.62)

(2136.95)

Changes in working capital:

(Increase)/decrease in other current and non-current financial assets

(588.81)

322.81

(Increase)/decrease in other current and non-current assets

(11.28)

(318.29)

(Increase)/decrease in trade receivables

(560.20)

295.60

(Increase)/decrease in inventories

16.69

1,326.00

Increase/(decrease) in other current and non-current financial liabilities

(469.58)

204.77

Increase/(decrease) in other current and non-current liabilities

24.90

127.51

Increase/(decrease) in trade payables

81.49

(5.04)

Increase/(decrease) in provisions

8.81

(59.61)

Increase/(decrease) in contract liabilities

98.16

(11.08)

Cash used In operations

(1,764.07)

(254.28)

Income taxes paid (net of refund)

(471.25)

(357.08)

Net cash flow used In operating activities

(2,235.32)

(611.36)

Cash flow from investing activities

Purchase of property, plant and equipment and intangible assets

(806.37)

(723.14)

Proceeds from sale of property, plant and equipment

and intangible assets

218.01

101.57

Proceeds from of investments of investment accounted

for using the equity method

1,018.44

-

Proceed from sale of investments in subsidiary

0.67

-

Payments for purchase of investments (net)

(330.54)

(1,081.05)

Payments for purchase of mutual funds

-

(1,500.00)

Proceeds from sale of mutual funds

81.99

1,422.87

Loans and advances given

-

(54.30)

Proceeds from repayment of loans and advances given

241.33

530.00

Payment for placement of fixed deposits with banks

-

(17,007.83)

Proceeds from withdrawal of fixed deposits with banks

6,617.36

5,221.50

Interest received

832.29

543.37

Consideration paid for business acquisitions 

(123.57)

(62.49)

Net cash flow used in investing activities

7,749.61

(12,609.50)

Cash flow from financing activities

Payment of share issue costs

-

(53.59)

Proceed from issue of compulsorily convertible preference shares

18,088.06

20,000.80

Dividends paid to non-controlling interests

(281.71)

(295.08)

Proceeds from /Repayments of short term borrowings (net)

(4,120.76)

(2,102.32)

Repayment of long term borrowings

(18,451.53)

(494.31)

Proceeds from long term borrowings

700.00

286.29

Interest paid

(3,080.54)

(2,288.57)

Proceeds towards capital contribution by Non-Controlling Interest

3.24

12.24

Principal portion of lease payments

(301.21)

(338.54)

Interest portion of lease liabilities

(154.66)

(158.59)

Net cash flow from financing activities

(7,599.11)

14,568.33

Net cash flows during the year

(2,084.82)

1,347.47

Cash and cash equivalents (opening balance)

3,274.45

1,926.98

Cash and cash equivalents (closing balance)

1,189.63

3,274.45