Integrated Filing — IndAS



General information about company
Scrip Code 532660
NSE Symbol VIVIMEDLAB
MSEI Symbol na
ISIN INE526G01021
Name of company Vivimed 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Geographical
Description of single segment
Start date and time of board meeting 13-Aug-2025   16:00:00
End date and time of board meeting 13-Aug-2025   21:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone
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 179430000
Other income 3600000
Total income 183030000
2 Expenses
(a) Cost of materials consumed 101140000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -9750000
(d) Employee benefit expense 45100000
(e) Finance costs 5220000
(f) Depreciation, depletion and amortisation expense 47960000
(f) Other Expenses
1 Other Expenses 48310000 48310000
Total other expenses 48310000
Total expenses 237980000
3 Total profit before exceptional items and tax -54950000
4 Exceptional items 0
5 Total profit before tax -54950000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -54950000
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 -54950000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -54950000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 165830000
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 -0.66
Diluted earnings (loss) per share from continuing operations -0.64
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 -0.66
Diluted earnings (loss) per share from continuing and discontinued operations -0.64
24 Debt equity ratio 7.0727
25 Debt service coverage ratio -0.0004
26 Interest service coverage ratio -9.524
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTESt t t t t n1. The above standalone financial results of Vivimed Labs Limited the Company as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on August 13, 2025. The statutory auditors of the Company have carried out a limited review on standalone financial results and expressed a modified conclusion thereon. n2. These standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 the Act read with relevant rules issued thereunder IND AS and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India. n3 The Company has defaulted in repayment of dues to banks and Financial Institution amounting to Rs 3,748.22 million as on 30.06.2025 as per books of account. All the loan accounts outstanding as on 30.06.2025 are classified as NPA by the banks. In view of ongoing negotiation with lenders for settlement, interest for the period is not accounted. n4. Corresponding numbers of previous period or year have been regrouped, wherever necessary. n n



Remarks
Debt equity ratio The company’s debt has exceeded its equity due to the aggressive strategy adopted in undertaking new projects aimed at achieving higher returns. However, delays in the execution of these projects have contributed to the imbalance
Debt service coverage ratio
Interest service coverage ratio The company’s debt has exceeded its equity due to the aggressive strategy adopted in undertaking new projects aimed at achieving higher returns. However, delays in the execution of these projects have contributed to the imbalance.


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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue 0 0
Revenue from operations 0
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 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Standalone
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 0
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
5 Total Other comprehensive income 0





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 SVRL & Co Yes 30-Apr-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 183030000 183030000
2 Total Expenditure 237980000 387810000
3 Net Profit/(Loss) -54950000 -204780000
4 Earnings Per Share -0.66 -2.47
5 Total Assets 6389520000 6389520000
6 Total Liabilities 6389520000 6389520000
7 Net Worth 529960000 380130000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Based on information provided to us by management, Vivimed Labs Limited has not provided for interest expenses of Rs.149.83 million on an accrual basis, pertaining to loans Term Loans and Working capital Loans. This omission results in an understatement of liabilities and losses for the reporting period, thereby deviating the accrual principle as mandated by Indian accounting standards.
Textual Information(2) The company is engaged in the negations with its bankers for a settlement and is confident for settlement with banks. Hence, the company has not recorded interest on outstanding loan for the Quarter ended 30.06.2025
Textual Information(3) nil
Textual Information(4) nil
Textual Information(5) nil


Signatories detail
Name of CEO / Managing director Santosh Varalwar
Name of CFO P S Phanindranath
Name of audit committee chairman J Siva Prasad
Name of statutory auditor G Ramakrishna
Name of other signatory, if any, with designation
Place hyderabad
Date 13-Aug-2025


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 3748220000
B Of the total amount outstanding, amount of default as on date 3748220000
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 3748220000