Integrated Filing — IndAS



General information about company

Scrip Code 539524
NSE Symbol LALPATHLAB
MSEI Symbol NOTLISTED
ISIN INE600L01024
Name of company Dr. Lal Path Labs Ltd.
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 30-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-12-2025
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 The business of running laboratories for carrying out Pathological investigations of various branches of Bio-chemistry, Hematology, Histopathology, Microbiology, Electrophoresis, Immuno-chemistry, Immunology, Virology, Cytology, other pathological and radiological investigations.
Start date and time of board meeting 30-01-2026   11:10:00
End date and time of board meeting 30-01-2026   13:10:00
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



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 63,210.00 1,97,240.00
Other income 2,660.00 7,570.00
Total income 65,870.00 2,04,810.00
2 Expenses
(a) Cost of materials consumed 12,180.00 37,910.00
(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 12,740.00 37,830.00
(e) Finance costs 700.00 1,610.00
(f) Depreciation, depletion and amortisation expense 4,010.00 11,140.00
(f) Other Expenses
1 Fees to collection centers/channel partners 9,410.00 28,850.00
2 Other expenses 11,510.00 35,430.00
Total other expenses 20,920.00 64,280.00
Total expenses 50,550.00 1,52,770.00
3 Total profit before exceptional items and tax 15,320.00 52,040.00
4 Exceptional items (3,010.00) (3,010.00)
5 Total profit before tax 12,310.00 49,030.00
6 Tax expense
7 Current tax 3,750.00 12,330.00
8 Deferred tax (650.00) (10.00)
9 Total tax expenses 3,100.00 12,320.00
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 9,210.00 36,710.00
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 0.00 0.00
16 Total profit (loss) for period 9,210.00 36,710.00
17 Other comprehensive income net of taxes 30.00 70.00
18 Total Comprehensive Income for the period 9,240.00 36,780.00
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 16,760.00 16,760.00
Face value of equity share capital 10 10
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 5.52 22
Diluted earnings (loss) per share from continuing operations 5.51 21.96
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 5.52 22
Diluted earnings (loss) per share from continuing and discontinued operations 5.51 21.96
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) i. The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 30 Janaury, 2026. The limited review, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, has been completed by the Statutory Auditors for the quarter and nine months ended 31 December, 2025 and they have expressed an unmodified conclusion on the aforesaid results. ii. These financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. iii. During the nine months ended 31 December 2025, the Company has issued 183,775 equity shares of face value of INR 10 each , to Dr. Lal Pathlabs Employee Welfare Trust under Employee Stock Option Plan, 2022 (ESOP Plan, 2022). iv. The Board of Directors of the Company have approved third interim dividend of INR 3.5 per equity share (face value of INR 10 each) at their meeting held on 30 January, 2026. The Board of Directors of the Company had approved second interim dividend of INR 7 per equity share (face value of INR 10 each) at their meeting held on 31 October, 2025 and this was paid on 17 November, 2025. The Board of Directors of the Company had approved an interim dividend of INR 6 per equity share (face value of INR 10 each) at their meeting held on 31 July, 2025 and this was paid on 14 August, 2025. The Board of Directors of the Company had proposed final dividend of INR 6 per equity share (face value of INR 10 each) for the financial year ended 31 March, 2025. The same was approved by the shareholders in the Annual General Meeting held on 28 June, 2025 and this was paid on 2 July, 2025. v. During the year ended 31 March 2025, Dr. Lal PathLabs Kenya Private Limited (Wholly Owned Subsidiary), a Company incorporated in the Republic of Kenya, was dissolved and its name was struck off, with effect from the date of publication of gazette notification dated 13 September, 2024. vi. The Board of the Company had earlier noted approval by the board of Suburban Diagnostics India Private Limited (SDIPL), a wholly owned subsidiary of the Company for voluntary liquidation of SDIPL under the provisions of Insolvency and Bankruptcy Code, 2016, wherein the business undertaking of SDIPL was sought to be distributed to the Company on a going concern basis. The shareholders of SDIPL at their Extra-Ordinary General Meeting held on 6 February, 2025 also accorded approval for the voluntary liquidation of SDIPL. On 18 March, 2025, the liquidator of SDIPL based on the approved scheme has distributed the entire business undertaking of SDIPL to the Company, on a going concern basis. The said distribution of business undertaking has been accounted for using the pooling of interests method in accordance with Appendix C of Ind AS 103 ‘Business combinations of entities under common control’. Accordingly, the comparative financial information for the previous periods have been restated to give effect of the consummation of business undertaking from beginning of the period disclosed and all assets, liabilities and reserves of SDIPL together with intangible assets – long term service agreements and related deferred tax liability has been recognised in the Standalone Financial Statement. The above distribution resulted in inter-alia recognition of long term service agreements in block of intangible assets in tax books of the Company at fair value on 18 March, 2025. Accordingly, deferred tax credit of INR 408 million has been recognised in statement of profit or loss for the quarter and year end 31 March, 2025. Accordingly, the results for the quarter and period ended 31 December, 2025, have been restated to give effect of the liquidation. vii. The shareholders of the Company on December 07, 2025 had approved, through postal ballot, the issuance of bonus shares, in the proportion of 1:1, i.e. 1 (One) bonus equity share of Rs.10 each for every 1 (One) fully paid-up equity share held as on the record date. The Board of Director's had fixed December 19, 2025 as record rate. Accordingly, the entity has allotted 8,37,75,510 bonus equity shares on December 22, 2025 by capitalizing share premium. In accordance with the 'Ind AS 33 - Earnings per Share', the figures of Earnings Per Share for the quarter September 30, 2025 and year ended March 31, 2025 and quarter/nine months ended December 31, 2024 have been restated to give effect to the allotment of the bonus shares. viii. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefit during employment and post-employment. The Labour Codes, amongst other things, introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed and estimated the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by 301 Million. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Item” in the Standalone Statement of Profit and Loss for the three months and nine months ended December 31, 2025. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. ix. The Board of Directors of the Company, which has been identified as being the chief operating decision maker (CODM), evaluates the Company's performance, allocates resources based on the analysis of the various performance indicators of the Company as a single unit. Therefore there is no reportable segment for the Company, in accordance with the requirements of Indian Accounting Standard 108- 'Operating Segments', notified under the Companies (Indian Accounting Standard) Rules, 2015.



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 Remeasurement of the defined benefit obligations 40.00 100.00
Total Amount of items that will not be reclassified to profit and loss 40.00 100.00
2 Income tax relating to items that will not be reclassified to profit or loss 10.00 30.00
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 30.00 70.00