Integrated Filing — IndAS



General information about company

Scrip Code 541400
NSE Symbol ZIMLAB
MSEI Symbol NOTLISTED
ISIN INE518E01015
Name of company ZIM 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 05-02-2026
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 Pharmaceutical
Start date and time of board meeting 11-02-2026   16:00:00
End date and time of board meeting 11-02-2026   18:45:00
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 10,865.93 26,912.67
Other income 170.15 522.08
Total income 11,036.08 27,434.75
2 Expenses
(a) Cost of materials consumed 4,322.76 11,434.39
(b) Purchases of stock-in-trade 58.68 510.87
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 478.21 (120.31)
(d) Employee benefit expense 1,557.97 4,651.23
(e) Finance costs 342.91 989.20
(f) Depreciation, depletion and amortisation expense 503.13 1,487.51
(f) Other Expenses
1 Other Expenses 3,167.74 8,154.76
Total other expenses 3,167.74 8,154.76
Total expenses 10,431.40 27,107.65
3 Total profit before exceptional items and tax 604.68 327.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 604.68 327.10
6 Tax expense
7 Current tax 149.79 160.61
8 Deferred tax 15.13 (43.32)
9 Total tax expenses 164.92 117.29
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 439.76 209.81
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 439.76 209.81
17 Other comprehensive income net of taxes 86.67 161.04
18 Total Comprehensive Income for the period 526.43 370.85
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 439.77 209.82
Total profit or loss, attributable to non-controlling interests (0.01) (0.01)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 526.44 370.86
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.01) (0.01)
21 Details of equity share capital
Paid-up equity share capital 4,873.58 4,873.58
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 0.9 0.43
Diluted earnings (loss) per share from continuing operations 0.9 0.43
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 0.9 0.43
Diluted earnings (loss) per share from continuing and discontinued operations 0.9 0.43
24 Debt equity ratio 0.4400 0.4400
25 Debt service coverage ratio 1.4200 1.0500
26 Interest service coverage ratio 2.7600 1.3300
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1 The above unaudited consolidated financial results of ZIM Laboratories Limited the Parent or the Company and its subsidiaries together referred to as Group were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11 February 2026. The above results have been subjected to limited review by Statutory Auditor of the Parent. 2 These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standard Ind AS notified under the Companies Indian Accounting Standards Rules, 2015 as amended as prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations and guidelines issued by the Securities and Exchange Board of India SEBI. 3 The consolidated financial results of the Group for the quarter & nine months ended 31 December 2024 and year ended 31 March 2025 were reviewed audited by another auditor who expressed an unmodified conclusion/opinion on those results on 10 February 2025 and 20 May 2025 respectively. 4 The Group is principally engaged in a single business segment which is pharmaceuticals. There is no separate reportable segment as per Ind AS 108 Operating Segments. Place: Nagpur Anwar Daud Date: 11 February 2026 Managing Director



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 Measurements of defined employee benefit plans (18.99) (56.97)
Total Amount of items that will not be reclassified to profit and loss (18.99) (56.97)
2 Income tax relating to items that will not be reclassified to profit or loss (5.53) (16.59)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 100.13 201.42
Total Amount of items that will be reclassified to profit and loss 100.13 201.42
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 86.67 161.04