Integrated Filing — IndAS



General information about company
Scrip Code 532488
NSE Symbol DIVISLAB
MSEI Symbol NOTLISTED
ISIN INE361B01024
Name of company Divi's Laboratories 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Manufacture of Active Pharmaceutical Ingredients, Intermediates and Nutraceutical Ingredients
Start date and time of board meeting 06-Aug-2025   10:20:00
End date and time of board meeting 06-Aug-2025   11:35:00
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 24100000000
Other income 1190000000
Total income 25290000000
2 Expenses
(a) Cost of materials consumed 10100000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -540000000
(d) Employee benefit expense 3400000000
(e) Finance costs 30000000
(f) Depreciation, depletion and amortisation expense 1120000000
(f) Other Expenses
1 Other Expenses 3850000000 3850000000
Total other expenses 3850000000
Total expenses 17960000000
3 Total profit before exceptional items and tax 7330000000
4 Exceptional items 0
5 Total profit before tax 7330000000
6 Tax expense
7 Current tax 1910000000
8 Deferred tax -30000000
9 Total tax expenses 1880000000
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 5450000000
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 0
16 Total profit (loss) for period 5450000000
17 Other comprehensive income net of taxes 30000000
18 Total Comprehensive Income for the period 5480000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5450000000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5480000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 530000000
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 20.49
Diluted earnings (loss) per share from continuing operations 20.49
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 20.49
Diluted earnings (loss) per share from continuing and discontinued operations 20.49
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) 1.The above Statement of Consolidated Unaudited Financial Results for the quarter ended 30th June, 2025 (“Consolidated statement”) is prepared in accordance with the recognition and measurement principles laid down in applicable Indian Accounting Standards, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The Consolidated statement has been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on August 06, 2025. The statutory auditors have carried out a limited review of the Consolidated statement and issued an unmodified report thereon. n n2.The consolidated financial results include the financial results of Divi’s Laboratories Limited and its wholly owned subsidiaries Divis Laboratories (USA) Inc. and Divi’s Laboratories Europe AG (Referred as the “Group”). n n3.The Group is engaged in the manufacture of Active Pharmaceutical Ingredients, Intermediates and Nutraceutical Ingredients and the same constitutes a single reporting business segment as per Ind AS 108. n n4.The Group does not have any discontinued operations and the profit for the period represents the profits from continuing operations only. n n5.**Financial results for the quarter ended 31.03.2025 are the balancing figures between audited figures in respect of full financial year and the unaudited published year to date figures up to the third quarter of the respective financial year, which were subjected to limited review. n n6.Details of Forex gain/(loss) are as given below: ttttttttttttttttt( in Crores) nt Quarter Endedt Year Ended nt 30.06.2025t31.03.2025 30.06.2024t 31.03.2025 nForex gain/(loss)t 39t 10t (1)t 48 n nForex gain has been included in other income and loss has been included in other expenses. n



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 Gain on Remeasurement of post-employment benefit obligations -10000000 -10000000
Total Amount of items that will not be reclassified to profit and loss -10000000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Gain on exchange differences in translating the financial statements of foreign operations 40000000 40000000
Total Amount of items that will be reclassified to profit and loss 40000000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 30000000