Integrated Filing — IndAS



General information about company

Scrip Code 532488
NSE Symbol DIVISLAB
MSEI Symbol NOTLISTED
ISIN INE361B01024
Name of company Divi's Laboratories 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 Manufacture of Active Pharmaceutical Ingredients, Intermediates and Nutraceutical Ingredients
Start date and time of board meeting 11-02-2026   11:00:00
End date and time of board meeting 11-02-2026   12:25:00
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 2,60,400.00 7,72,900.00
Other income 8,800.00 35,200.00
Total income 2,69,200.00 8,08,100.00
2 Expenses
(a) Cost of materials consumed 1,21,700.00 3,16,400.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (27,200.00) (19,000.00)
(d) Employee benefit expense 36,700.00 1,06,100.00
(e) Finance costs 600.00 1,700.00
(f) Depreciation, depletion and amortisation expense 11,800.00 34,300.00
(f) Other Expenses
1 Other Expenses 40,200.00 1,18,700.00
Total other expenses 40,200.00 1,18,700.00
Total expenses 1,83,800.00 5,58,200.00
3 Total profit before exceptional items and tax 85,400.00 2,49,900.00
4 Exceptional items (7,400.00) (7,400.00)
5 Total profit before tax 78,000.00 2,42,500.00
6 Tax expense
7 Current tax 20,800.00 61,900.00
8 Deferred tax (1,100.00) (1,100.00)
9 Total tax expenses 19,700.00 60,800.00
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 58,300.00 1,81,700.00
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 58,300.00 1,81,700.00
17 Other comprehensive income net of taxes 1,600.00 2,200.00
18 Total Comprehensive Income for the period 59,900.00 1,83,900.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 58,300.00 1,81,700.00
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 59,900.00 1,83,900.00
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 5,300.00 5,300.00
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 21.98 68.44
Diluted earnings (loss) per share from continuing operations 21.98 68.44
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 21.98 68.44
Diluted earnings (loss) per share from continuing and discontinued operations 21.98 68.44
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 Statement of Consolidated Unaudited Financial Results (‘Consolidated Statement’) for the quarter and nine months ended 31st December, 2025 is prepared in accordance with the recognition and measurement principles laid down in applicable Indian Accounting Standards (Ind AS), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. This Consolidated Statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11th February, 2026. The statutory auditors have carried out a limited review of this Consolidated Statement and issued an unmodified report thereon. 2.The Consolidated Unaudited Financial Results include the financial results of Divi’s Laboratories Limited (‘Parent Company’) and its two subsidiaries Divis Laboratories (USA) Inc. and Divi’s Laboratories Europe AG (together referred as the “Group”) 3.The Group is engaged in the manufacture of Active Pharmaceutical ingredients, intermediates, and nutraceutical ingredients and the same constitutes single reportable business segment as per Ind AS 108. 4.The Group does not have any discontinued operations and the profit for the period represents the profits from continuing operations only. 5.On November 21, 2025, the Government of India notified the four labour codes viz., 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’) consolidating twenty-nine existing labour laws. The Ministry of Labour and Employment published draft central rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Parent Company has assessed the impact based on the best available information and recognised the incremental impact of employee benefits expense of Rs.74 crores. The said incremental impact primarily arises due to change in the definition of wages and the same has been accounted in accordance with the applicable accounting standards. Considering its non-recurring nature and amount involved, such incremental impact is presented under Exceptional items in the Consolidated Statement. The Parent Company will continue to monitor the finalisation of Central and State Rules, clarifications from the government on other aspects of the Labour Codes and will provide appropriate impact, if any, on measurement of liability for employee benefits when available. 6. Forex gain included in Other Income for the respective periods is as given below. (Rs. in Crores) Quarter ended Nine Months ended Year ended 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 Forex gain 19 63 10 121 38 48



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 Gain/(Loss) on Remeasurement of post-employment benefit obligations 1,700.00 1,600.00
Total Amount of items that will not be reclassified to profit and loss 1,700.00 1,600.00
2 Income tax relating to items that will not be reclassified to profit or loss 400.00 400.00
3 Amount of items that will be reclassified to profit and loss
1 Gain on exchange differences in translating the financial statements of foreign operations 400.00 1,300.00
Total Amount of items that will be reclassified to profit and loss 400.00 1,300.00
4 Income tax relating to items that will be reclassified to profit or loss 100.00 300.00
5 Total Other comprehensive income 1,600.00 2,200.00