Integrated Filing — IndAS



General information about company

Scrip Code 524394
NSE Symbol VIMTALABS
MSEI Symbol NOTLISTED
ISIN INE579C01029
Name of company Vimta 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 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment CONTRACT RESEARCH AND TESTING SERVICES
Start date and time of board meeting 28-01-2026   11:00:00
End date and time of board meeting 28-01-2026   14:30:00
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
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? No
Not applicable as there is no default.



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 Standalone Standalone
1 Income
Revenue from operations 9,863.30 29,804.50
Other income 183.10 623.80
Total income 10,046.40 30,428.30
2 Expenses
(a) Cost of materials consumed 1,936.10 5,831.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 2,840.50 8,483.60
(e) Finance costs 15.70 84.60
(f) Depreciation, depletion and amortisation expense 1,091.90 3,102.10
(f) Other Expenses
1 Other expenses 1,663.50 5,274.00
Total other expenses 1,663.50 5,274.00
Total expenses 7,547.70 22,776.10
3 Total profit before exceptional items and tax 2,498.70 7,652.20
4 Exceptional items (161.60) (161.60)
5 Total profit before tax 2,337.10 7,490.60
6 Tax expense
7 Current tax 686.00 2,030.50
8 Deferred tax (107.50) (179.80)
9 Total tax expenses 578.50 1,850.70
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 1,758.60 5,639.90
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 1,758.60 5,639.90
17 Other comprehensive income net of taxes (31.60) (33.50)
18 Total Comprehensive Income for the period 1,727.00 5,606.40
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 892.70 892.70
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 3.96 12.67
Diluted earnings (loss) per share from continuing operations 3.94 12.58
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 3.96 12.67
Diluted earnings (loss) per share from continuing and discontinued operations 3.94 12.58
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 Unaudited financial results for the quarter and nine months ended December 31, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board in its meeting held on January 28, 2026. 2.The results for the quarter and nine months ended December 31, 2025 were subjected to Limited Review by the statutory auditors of the company. An unmodified report was issued by them thereon. 3.These Unaudited financial results 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 the guidelines issued by the Securities and Exchange Board of India SEBI in this regard. 4.The management has assessed the identification of reportable segments in accordance with the requirements of Ind AS108 Operating Segment and stated that the Company has only one reportable segment namely Contract Research and Testing Services. 5.The company had entered into a Public Private Partnership PPP agreement with Food Safety and Standards Authority of India FSSAI on June 29, 2021 to setup, operate and transfer SOT a National food Testing Laboratory NFL in JNPT,Mumbai. In accordance with the provisions of Ind AS 115, this arrangement has been considered as a Service Concessionaire Arrangement SCA and accordingly, revenue and costs are allocatable between those relating to lab setup services and those relating to operation and maintenance services. Further, the Company has acquired the right to charge the customer for the services to be rendered which has been assessed as an intangible asset. Revenue from operations and lab setup expenses include Rs. 0.69 million for the quarter ended December 31, 2025 Rs. 0.13 million for the quarter ended September 30, 2025, Rs. 2.42 million for the quarter ended December 31, 2024, and Rs. 4.30 million for the year ended March 31, 2025, respectively representing the revenues relating to lab setup services provided under SCA, the costs of fulfilling the contract and the right to charge the customer for the services to be rendered, respectively. 6.a Pursuant to Vimta Labs Employee Stock Option Plan 2021 VLESOP2021, the nomination and remunerations committee has granted 38,269 options to the eligible employees during its meeting held on January 28, 2026. b In respect of stock options granted pursuant to the Companys stock option plan, the fair value of the options is accounted as employee compensation expense over the vesting period. Consequently, the amount of employee benefits expense includes Rs. 11.18 million for the quarter ended December 31, 2025, Rs. 16.62 million for the quarter ended September 30, 2025, Rs. 2.49 million for the quarter ended December 31, 2024, and Rs. 18.50 million for the year ended March 31, 2025 respectively. 7.Details of discontinued operations: The company vide Business Transfer Agreement BTA dated August 30, 2024 entered with Thyrocare Technologies Limited Buyer for sale and transfer of its Diagnostic and Pathological services business Business under slump sale, for a consideration of Rs. 70 million, transferred the said Business to the buyer on October 11, 2024. In addition to the above consideration, the company through the Brand and Trademarks License Agreement BTLA with the buyer, will receive a Brand Royalty fee of 5 Percent of the Revenue from this business over a period of at least 2 years from the date of actual transfer of business. 8.Issue of Bonus Shares Pursuant to the approval of shareholders at 35th Annual General Meeting held on June 06,2025, the Company has issued Bonus shares in the ratio of 1:1. i.e., 1 one bonus equity share of Rs. 2 each for every 1 one fully paid up equity shares held. Subsequently, on June 14, 2025 the Company allotted 2,22,52,784 equity shares to shareholders who held equity shares as on the record date of June 13, 2025. Consequently Rs. 44.51 million representing par value of Rs. 2 per share was transferred from securities Premium to the Share Capital Account. Earnings per share for all prior periods have been proportionately adjusted accordingly. 9.Employee Stock Option Plan ESOP The shareholders have authorized the Board of Directors to make corresponding adjustments to the Employee Stock Option ESOP grants pursuant to the bonus issue and the Company has applied to the Stock Exchanges for inprinciple approval of the 5,18,260 ESOP grants arising from the bonus issue, for which the company got approvals on August 29, 2025 from BSE and on September 01, 2025 from NSE. 10.Pursuant to the implementation of the new labour code effective from 21st November, 2025 by the Government of India, the Company has reassessed the impact of the changes based on actuarial valuation and recognised an incremental impact of past service cost in gratuity amounting to Rs. 16.16 million, arising primarily from the revision in the definition of wages. Considering its nonrecurring nature and quantum involved, past service cost is presented under exceptional items in the statement of profit & loss for the period ended December 31, 2025. The Company will continue to monitor the finalization of central and state rules, clarifications from the government on other aspects of the labour code and will provide appropriate impact as needed. 11.The company does not have any subsidiary/associate/joint venture entity ies during the quarter under review and the comparable periods 12.The previous period figures have been regrouped/rearranged wherever necessary to make it comparable with the current period. Kindly refer to the PDF uploaded on the stock exchange platforms and available on the company website for the complete notes to the Financial Results, as the XBRL utility restricts the use of special characters and we are unable to insert the table mentioned in point number 7. The PDF provides a complete and accurate understanding of the notes.



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurements of net defined benefit liability (42.30) (44.80)
Total Amount of items that will not be reclassified to profit and loss (42.30) (44.80)
2 Income tax relating to items that will not be reclassified to profit or loss (10.70) (11.30)
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 (31.60) (33.50)