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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 23-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Single segment
Description of single segment Manufacturer of Generics API, Generics FDF, Ingredients and Synthesis
Start date and time of board meeting 23-01-2026   14:00:00
End date and time of board meeting 23-01-2026   14:40:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,77,829.00 5,00,133.00
Other income 576.00 4,315.00
Total income 1,78,405.00 5,04,448.00
2 Expenses
(a) Cost of materials consumed 72,532.00 2,00,148.00
(b) Purchases of stock-in-trade 5,512.00 12,432.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (8,587.00) (13,044.00)
(d) Employee benefit expense 22,924.00 65,960.00
(e) Finance costs 3,879.00 13,029.00
(f) Depreciation, depletion and amortisation expense 12,062.00 35,795.00
(f) Other Expenses
1 Other expenses 37,427.00 1,08,077.00
Total other expenses 37,427.00 1,08,077.00
Total expenses 1,45,749.00 4,22,397.00
3 Total profit before exceptional items and tax 32,656.00 82,051.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 32,656.00 82,051.00
6 Tax expense
7 Current tax 7,146.00 21,939.00
8 Deferred tax 199.00 (682.00)
9 Total tax expenses 7,345.00 21,257.00
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 25,311.00 60,794.00
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 (123.00) 11.00
16 Total profit (loss) for period 25,188.00 60,805.00
17 Other comprehensive income net of taxes (160.00) (798.00)
18 Total Comprehensive Income for the period 25,028.00 60,007.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 25,166.00 60,965.00
Total profit or loss, attributable to non-controlling interests 22.00 (160.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 25,006.00 60,167.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 22.00 (160.00)
21 Details of equity share capital
Paid-up equity share capital 10,797.00 10,797.00
Face value of equity share capital 2 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 4.67 11.3
Diluted earnings (loss) per share from continuing operations 4.65 11.28
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 4.67 11.3
Diluted earnings (loss) per share from continuing and discontinued operations 4.65 11.28
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 consolidated unaudited financial results of Laurus Labs Limited 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 January 23 2026. 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 and nine months ended December 31 2025 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 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 3 Please see the table from the filed pdf. 4a The Company incorporated wholly owned subsidiary, Laurus Specialty Chemicals Private Limited in India on December 01 2022. LSCPL has not commenced its operations 4b During the quarter ended December 31 2025 the company has invested Rs 35 Crores into Laurus Bio Private Limited as per the definitive agreement with Laurus Labs Limited Parent Company Eight Roads Ventures and F Prime Capital. 4c Pursuant to the joint venture agreement entered into by the Company with KRKA Pharma Private Limited KRKA Capital contribution of Rs 49 Crores have been made into KRKA in terms of the aforesaid agreement during the quarter ended December 31 2025 for 49 percent stake. The Company has accounted for the investment in KRKA as joint venture 5.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 ended June 30 2025 . The Company has accounted for its investment in Kurnool Renewables as an associate wef May 12 2025 6.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 7The Board of Directors of the Company in its meeting held on August 21 2025 approved the proposed Composite Scheme of Arrangement for the demerger of Identified Business Undertaking of Laurus Synthesis Private Limited into Sriam Labs Private Limited and amalgamation of Remaining Undertaking of Laurus Synthesis Private Limited with the Company, subject to the necessary approval from National Company Law Tribunal, Amaravathi under section 230 and 232 of the Companies Act, 2013 and other applicable provisions of the Act and the rules made thereunder. The Company has filed a petition with NCLT on October 11 2025. Upon approval of the Scheme, Laurus Synthesis Private Limited shall stand dissolved without winding up with the Appointed Date of April 01 2026 or such other date as the NCLT may approve. Pending such approval the consolidated financial results of the Company for the quarter and nine months ended December 31 2025 quarter ended September 30 2025 quarter and nine months ended December 31 2024 and year ended March 31 2025 are presented without giving effect to the said merger 8.During the quarter ended December 31 2025 the Company allotted 31683 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 9.The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety, Health and Working Condition Code.These Codes have been made effective from November 21 2025. The corresponding supporting rules under these codes are yet to be notified.The Group is in the process of evaluating the full impact of these new labour codes announced. The Group continues to monitor the finalisation of Central/State Rules and Clarifications from the Government on the other aspects of New Labour Code. The Group has estimated and accounted for incremental liability for employees of Rs 8.3 Crores which is not material to the financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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
1 (i) Remeasurement gains/(losses) on defined benefit plans (230.00) (281.00)
2 ii) Income tax relating to items that will not be reclassified to profit or loss in subsequent periods 58.00 71.00
3 iii) Share in other comprehensive income of the associates and joint ventures, net of tax 0.00 (1.00)
Total Amount of items that will not be reclassified to profit and loss (172.00) (211.00)
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
1 Exchange differences on translating the financial statements of foreign operations 12.00 (587.00)
Total Amount of items that will be reclassified to profit and loss 12.00 (587.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (160.00) (798.00)