| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Geographical |
| Description of single segment | |
| Start date and time of board meeting | 13-11-2025 16:00:00 |
| End date and time of board meeting | 13-11-2025 19:00:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Direct |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,061.20 | 4,200.00 | |
| Other income | 21.20 | 59.00 | |
| Total income | 2,082.40 | 4,259.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 530.20 | 1,607.50 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 381.60 | 284.10 |
| (d) | Employee benefit expense | 559.60 | 1,130.10 |
| (e) | Finance costs | 165.50 | 223.10 |
| (f) | Depreciation, depletion and amortisation expense | 490.40 | 991.70 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 685.30 | 1,302.00 |
| Total other expenses | 685.30 | 1,302.00 | |
| Total expenses | 2,812.60 | 5,538.50 | |
| 3 | Total profit before exceptional items and tax | (730.20) | (1,279.50) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (730.20) | (1,279.50) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (730.20) | (1,279.50) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (730.20) | (1,279.50) |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (730.20) | (1,279.50) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,658.30 | 16,582.80 | |
| Face value of equity share capital | 0 | 0 | |
| 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 | -0.88 | -1.54 | |
| Diluted earnings (loss) per share from continuing operations | -0.85 | -1.5 | |
| 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 | -0.88 | -1.54 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.85 | -1.5 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above consolidated financial results of Vivimed Labs Limited and its subsidiary company (theGroup) as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on November 13, 2025. The statutory auditors of the Group have carried out a limited review on consolidated financial results and expressed modified conclusion thereon.. 2. These consolidated financial results of the Group 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 (SEBI). 3. Total debt availed from SBI bank has been assigned to Rare Asset Reconstruction Company (ARC) under the SARFAESI Act, 2002. The liability continues to be shown under Borrowings and is payable to Rare ARC 4. Deferred tax will be calculated at the end of year. 5. Corresponding numbers of previous period / year have been regrouped, wherever necessary. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 24,475.60 | |
| Capital work-in-progress | 2,096.90 | |
| Investment property | 0.00 | |
| Goodwill | 1,691.40 | |
| Other intangible assets | 13,099.40 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 16,848.50 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 0.00 | |
| Total non-current financial assets | 16,848.50 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 129.60 | |
| Total non-current assets | 58,341.40 | |
| 2 | Current assets | |
| Inventories | 5,269.70 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 8,934.00 | |
| Cash and cash equivalents | 101.20 | |
| Bank balance other than cash and cash equivalents | 0.00 | |
| Loans, current | 4,990.10 | |
| Other current financial assets | 4,797.20 | |
| Total current financial assets | 18,822.50 | |
| Current tax assets (net) | 990.10 | |
| Other current assets | 8,975.70 | |
| Total current assets | 34,058.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 92,399.40 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,658.30 | |
| Other equity | (6,454.60) | |
| Total equity attributable to owners of parent | (4,796.30) | |
| Non controlling interest | 0.00 | |
| Total equity | (4,796.30) | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 6,339.30 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 45,946.10 | |
| Total non-current financial liabilities | 52,285.40 | |
| Provisions, non-current | 494.80 | |
| Deferred tax liabilities (net) | 903.30 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 52.20 | |
| Total non-current liabilities | 53,735.70 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 32,065.30 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,617.90 | |
| Total Trade payable | 4,617.90 | |
| Other current financial liabilities | 312.80 | |
| Total current financial liabilities | 36,996.00 | |
| Other current liabilities | 3,558.30 | |
| Provisions, current | 1,105.40 | |
| Current tax liabilities (Net) | 1,800.30 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 43,460.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 97,195.70 | |
| Total equity and liabilites | 92,399.40 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| 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 | 0.00 | 0.00 | |||||
| Revenue from operations | 0.00 | 0.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 0.00 | 0.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 0.00 | 0.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Classes of cash receipts from operating activities | ||
| Receipts from sales of goods and rendering of services | (1,636.60) | |
| Receipts from royalties fees, commissions and other revenue | 0.00 | |
| Receipts from contracts held for dealing or trading purpose | 0.00 | |
| Receipts from premiums and claims annuities and other policy benefits | 0.00 | |
| Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | 0.00 | |
| Other cash receipts from operating activities | (216.10) | |
| Classes of cash payments from operating activities | ||
| Payments to suppliers for goods and services | 675.40 | |
| Payments from contracts held for dealing or trading purpose | 0.00 | |
| Payments to and on behalf of employees | 0.00 | |
| Payments for premiums and claims, annuities and other policy benefits | 0.00 | |
| Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | 0.00 | |
| Other cash payments from operating activities | (862.30) | |
| Net cash flows from (used in) operations | (1,665.80) | |
| Dividends received | 0.00 | |
| Interest paid | 223.10 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | (64.90) | |
| Other inflows (outflows) of cash | (20.60) | |
| Net cash flows from (used in) operating activities | (1,844.60) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Proceeds from sales of property, plant and equipment | 1,125.00 | |
| Purchase of property, plant and equipment | 0.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities | 1,125.00 | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | 0.00 | |
| Payments from changes in ownership interests in subsidiaries that do not result in loss of control | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 771.80 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 223.10 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 548.70 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (170.90) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (170.90) | |
| Cash and cash equivalents cash flow statement at beginning of period | 157.60 | |
| Cash and cash equivalents cash flow statement at end of period | (13.30) | |
| 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 | 30-04-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 2,082.50 | 2,082.50 |
| 2 | Total Expenditure | 2,812.60 | 4,385.40 |
| 3 | Net Profit/(Loss) | (730.10) | (2,302.90) |
| 4 | Earnings Per Share | -0.88 | -2.78 |
| 5 | Total Assets | 92,399.40 | 92,399.40 |
| 6 | Total Liabilities | 92,399.40 | 92,399.40 |
| 7 | Net Worth | (4,796.30) | (7,867.40) |
| 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) |
| Textual Information(1) | Based on information provided to us by management, Vivimed Labs Limited has not provided for interest expenses of 157.28 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) | NA |
| Textual Information(3) | NA |
| Textual Information(4) | NA |
| Textual Information(5) | NA |
| Name of CEO / Managing director | Santosh Varalwar |
|---|---|
| Name of CFO | Phanindernath Petasonti |
| Name of audit committee chairman | Jarugula Siva Prasad |
| Name of statutory auditor | G Ramakrishna |
| Name of other signatory, if any, with designation | - |
| Place | Hyderabad |
| Date | 13-11-2025 |