Integrated Filing — IndAS



General information about company
Scrip Code 540222
NSE Symbol LAURUSLABS
MSEI Symbol NOTLISTED
ISIN INE947Q01028
Name of company LAURUS LABS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturer of Generics API, Generics FDF, Synthesis and Bio Technology
Start date and time of board meeting 25-Jul-2025   14:00:00
End date and time of board meeting 25-Jul-2025   14:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 15695700000
Other income 104300000
Total income 15800000000
2 Expenses
(a) Cost of materials consumed 5994100000
(b) Purchases of stock-in-trade 385000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5600000
(d) Employee benefit expense 2148000000
(e) Finance costs 515000000
(f) Depreciation, depletion and amortisation expense 1168400000
(f) Other Expenses
1 Other Expenses 3352900000 3352900000
Total other expenses 3352900000
Total expenses 13557800000
3 Total profit before exceptional items and tax 2242200000
4 Exceptional items 0
5 Total profit before tax 2242200000
6 Tax expense
7 Current tax 600200000
8 Deferred tax 31200000
9 Total tax expenses 631400000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1610800000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 6000000
16 Total profit (loss) for period 1616800000
17 Other comprehensive income net of taxes -7100000
18 Total Comprehensive Income for the period 1609700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1630200000
Total profit or loss, attributable to non-controlling interests -13400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1623100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -13400000
21 Details of equity share capital
Paid-up equity share capital 1079600000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.02
Diluted earnings (loss) per share from continuing operations 3.02
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.02
Diluted earnings (loss) per share from continuing and discontinued operations 3.02
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above consolidated unaudited financial results of Laurus Labs Limited (the Company) including its subsidiaries (Collectively known as the Group), and its associates and joint venture (as mentioned in note 3) has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 25, 2025. The statutory auditors of the Company have carried out a limited review on consolidated financial results and have issued an unmodified conclusion in respect of the limited review for the quarter ended June 30, 2025. nThese consolidated financial results of the Group have been prepared in accordance with the Indian Accounting Standards (IND AS) prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). n3. Please see table from sumbitted pdf. n4. a) The Company incorporated wholly owned subsidiary, Laurus Specialty Chemicals Private Limited (LSCPL) in India on December 01, 2022. LSCPL has not commenced its operations. nb) During the quarter the company has invested Rs.40 Crores into Laurus Bio Private Limited as per the definitive agreement with Laurus Labs Limited (Parent Company), Eight Roads Ventures and F-Prime Capital (Investors). nc) Pursuant to the joint venture agreement entered into by the Company with KRKA Pharma Private Limited, Capital contribution have been made into KRKA interms of the aforesaid agreement during the quarter ended December 31, 2024 for 49% stake. The Company has accounted for the investment in KRKA as joint venture wef October 03, 2024. n5. Pursuant to investment agreement entered into by the Company with Kurnool Renewables Private Limited (Kurnool Renewables), capital contributions have been made into Kurnool Renewables in terms of the aforesaid agreement during the quarter . The Company has accounted for its investment in Kurnool Renewables as an associate w.e.f May 12, 2025. n6. The Group is engaged in the manufacture and sale of Pharmaceuticals which constitutes a single reportable business segment as per Ind AS 108 Operating Segments. n7 During the quarter ended June 30, 2025, the Company allotted 572408 equity shares of Rs.2 each, consequent to the exercise of the stock options by the employees of the Company under the Employee Stock Option Scheme. n8. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and published year to date figures up to third quarter of the financial year ended March 31, 2025, which were subject to limited review by the statutory auditors.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or 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 null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 i. Remeasurement gains/(losses) on defined benefit plans -2500000 -2500000
Total Amount of items that will not be reclassified to profit and loss -2500000
2 Income tax relating to items that will not be reclassified to profit or loss -600000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations -5200000 -5200000
Total Amount of items that will be reclassified to profit and loss -5200000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -7100000