General information about company
Scrip code	524654
NSE Symbol
MSEI Symbol
ISIN*	INE936B01015
Name of company	Natural Capsules Limited
Type of company
Class of security	Equity
Date of start of financial year	01-04-2022
Date of end of financial year	31-03-2023
Date of board meeting when results were approved	26-05-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-05-2023
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited	Audited
Segment Reporting	Single segment
Description of single segment	Pharmaceutical
Start date and time of board meeting	26-05-2023 04:00
End date and time of board meeting	26-05-2023 06:50
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

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	3762	17237
	Other income	21	57
	Total income	3783	17294
2	Expenses
(a)	Cost of materials consumed	2054	8337
(b)	Purchases of stock-in-trade	0	49
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-301	-518
(d)	Employee benefit expense	261	1073
(e)	Finance costs	112	341
(f)	Depreciation, depletion and amortisation expense	186	721
(f)	Other Expenses
1	Other expenses	1085	4792
10
	Total other expenses	1085	4792
	Total expenses	3397	14795

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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.
3	Total profit before exceptional items and tax	386	2499
4	Exceptional items	0	0
5	Total profit before tax	386	2499
7	Tax expense
8	Current tax	56	546
9	Deferred tax	64	109
10	Total tax expenses	120	655
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	266	1844
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	266	1844

Financial Results – Ind-AS
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	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	6	6
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	0	0
5	Total Other comprehensive income	-6	-6

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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.
23	Total Comprehensive Income for the period	260	1838
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	928	928
	Face value of equity share capital	0	0
27	Details of debt securities
28	Reserves excluding revaluation reserve		0
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.8	19.82
	Diluted earnings (loss) per share from continuing operations	2.8	19.82
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
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.8	19.82
	Diluted earnings (loss) per share from continuing and discontinued operations	2.8	19.82
30	Debt equity ratio	0.95	0.95
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		31-03-2023
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	9538.96
	Capital work-in-progress	8770.43
	Investment property	0
	Goodwill	0
	Other intangible assets	111.01
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	275.67
	Total non-current financial assets	275.67
	Deferred tax assets (net)	0
	Other non-current assets	29.4
	Total non-current assets	18725.47
2	Current assets
	Inventories	884.88
	Current financial asset
	Current investments	0
	Trade receivables, current	5212.93
	Cash and cash equivalents	147.77
	Bank balance other than cash and cash equivalents	544.43
	Loans, current	0
	Other current financial assets	3355.32
	Total current financial assets	9260.45
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	10145.33

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		31-03-2023
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	28870.8
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	927.55
	Other equity	11395.06
	Total equity attributable to owners of parent	12322.61
	Non controlling interest	2502
	Total equity	14824.61
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7038.83
	Trade payables, non-current	0
	Other non-current financial liabilities	26.09
	Total non-current financial liabilities	7064.92
	Provisions, non-current	15.01
	Deferred tax liabilities (net)	277.37
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7357.3
	Current liabilities
	Current financial liabilities
	Borrowings, current	2614.5
	Trade payables, current	2742.69
	Other current financial liabilities	669.91
	Total current financial liabilities	6027.1
	Other current liabilities	445.46
	Provisions, current	37.37
	Current tax liabilities (Net)	178.96
	Deferred government grants, Current	0
	Total current liabilities	6688.89
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	14046.19
	Total equity and liabilites	28870.8
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2023	01-04-2022
Date of end of reporting period		31-03-2023	31-03-2023
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment 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
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2022
B	Date of end of reporting period	31-03-2023
C	Whether results are audited or unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	2499
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	340.57
	Adjustments for decrease (increase) in inventories	-427.08
	Adjustments for decrease (increase) in trade receivables, current	-2595.82
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	626.81
	Adjustments for decrease (increase) in other non-current assets	-2.99
	Adjustments for other financial assets, non-current	-69.15
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	-196.03
	Adjustments for increase (decrease) in trade payables, current	976.82
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-333.51
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	720.81
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	59.69
	Adjustments for provisions, non-current	7.02
	Adjustments for other financial liabilities, current	527.95
	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	37.27
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	-6.48
	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)	-4.26
	Other adjustments for non-cash items	13.15
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-399.77
	Net cash flows from (used in) operations	2099.23
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	545.77
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	1553.46
	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	0
	Purchase of property, plant and equipment	10589.1
	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	0
	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	37.27
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	88.89
	Net cash flows from (used in) investing activities	-10462.94
	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	4765.5
	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	4595.06
	Repayments of borrowings	0
	Payments of finance lease liabilities	25.38
	Payments of lease liabilities	0
	Dividends paid	77.2
	Interest paid	340.57
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	8917.41
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	7.93
	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	7.93
	Cash and cash equivalents cash flow statement at beginning of period	139.84
	Cash and cash equivalents cash flow statement at end of period	147.77