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 30-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Single segment
Description of single segment Manufacturer of Generics API, Generics FDF, Synthesis and Bio Technology
Start date and time of board meeting 30-04-2026   14:00:00
End date and time of board meeting 30-04-2026   15:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,81,157.00 6,81,290.00
Other income 1,180.00 5,495.00
Total income 1,82,337.00 6,86,785.00
2 Expenses
(a) Cost of materials consumed 79,286.00 2,79,434.00
(b) Purchases of stock-in-trade 4,824.00 17,256.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (14,100.00) (27,144.00)
(d) Employee benefit expense 23,585.00 89,545.00
(e) Finance costs 4,044.00 17,073.00
(f) Depreciation, depletion and amortisation expense 12,210.00 48,005.00
(f) Other Expenses
1 other expenses 36,351.00 1,44,428.00
Total other expenses 36,351.00 1,44,428.00
Total expenses 1,46,200.00 5,68,597.00
3 Total profit before exceptional items and tax 36,137.00 1,18,188.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 36,137.00 1,18,188.00
6 Tax expense
7 Current tax 7,813.00 29,752.00
8 Deferred tax 133.00 (549.00)
9 Total tax expenses 7,946.00 29,203.00
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 28,191.00 88,985.00
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 18.00 29.00
16 Total profit (loss) for period 28,209.00 89,014.00
17 Other comprehensive income net of taxes 208.00 (590.00)
18 Total Comprehensive Income for the period 28,417.00 88,424.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 27,914.00 88,879.00
Total profit or loss, attributable to non-controlling interests 295.00 135.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 28,123.00 88,290.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 294.00 134.00
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 5,19,209.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.17 16.47
Diluted earnings (loss) per share from continuing operations 5.17 16.45
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 5.17 16.47
Diluted earnings (loss) per share from continuing and discontinued operations 5.17 16.45
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above consolidated 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 April 30 2026. The results for the year ended March 31 2026 has been audited and for the quarter ended March 31 2026 has been reviewed by our statutory auditors. The statutory auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31 2026 and have issued an unmodified conclusion in respect of the limited review for the quarter ended March 31 2026. 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. The consolidated financial results include the results of the following entities Please view table from results pdf 4.The Company incorporated wholly owned subsidiary, Laurus Specialty Chemicals Private Limited in India on December 01 2022. LSCPL has not commenced its operations. During the quarter ended December 31 2025 the company has invested INR 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. 5.Pursuant to investment agreement entered into by the Company with Kurnool Renewables Private Limited 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. 7.The 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 have filed the Scheme with the Honble National Company Law Tribunal, Amaravati Bench at Amaravati, Andhra Pradesh, and accordingly the implementation of the Scheme is subject to the final approvals and sanctions of the applicable authorities. 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 year ended March 31 2026, quarter ended December 31 2025 quarter and year ended March 31 2025 are presented without giving effect to the said merger. 8.During the year ended March 31 2026 the Company allotted 604,091 equity shares of INR2 each consequent to the exercise of the stock options by the employees of the Company under the Employee Stock Option Scheme. 9.The Board of Directors, at their meeting held on April 30 2026 approved for the payment of interim dividend of INR 1.20 per equity share of INR each. 10.On November 21 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 Employee benefits changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. This approach is consistent with the guidance issued by the lnstitute of Chartered Accountants of India.The Group has concluded its salary restructuring exercise in compliance with the new Labour Codes. The implementation of these codes resulted in an increase of INR 12.62 crores and INR 8.30 crores for the quarters ended March 31 2026 and December 31 2025 respectively, and a total of INR20.92 crores for the year ended March 31 2026. This increase pertains to the provision for gratuity and the remeasurement of leave encashment which has been recognised as an employee benefit expense. The Group continues to monitor the finalisation of Central and State Rules as well as Government clarifications regarding other aspects of the Labour Codes. 11.The figures for the current quarter and quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31 2026 and March 31 2025 respectively and published year to date figures up to third quarter ended December 31 2025 and December 31 2024 respectively which are subject to limited review by the statutory auditors.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3,87,323.00
Capital work-in-progress 77,328.00
Investment property 0.00
Goodwill 24,630.00
Other intangible assets 1,840.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 30,927.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 4,426.00
Total of other non-current financial assets 4,426.00
Total non-current financial assets 35,353.00
Deferred tax assets (net) 244.00
Other non-current assets
1 Other non-current assets 41,480.00
Total of other non-current assets 41,480.00
Total non-current assets 5,68,198.00
2 Current assets
Inventories 2,34,216.00
Current financial asset
Current investments 0.00
Trade receivables, current 2,15,504.00
Cash and cash equivalents 11,266.00
Bank balance other than cash and cash equivalents 104.00
Loans, current 93.00
Other current financial assets
Total of other current financial assets 321.00
Total current financial assets 2,27,288.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 21,417.00
Total of other current assets 21,417.00
Total current assets 4,82,921.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 10,51,119.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10,797.00
Other equity 5,19,209.00
Total equity attributable to owners of parent 5,30,006.00
Non controlling interest 13,130.00
Total equity 5,43,136.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 61,134.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 13,212.00
Total of other non-current financial liabilities 13,212.00
Total non-current financial liabilities 74,346.00
Provisions, non-current 13,209.00
Deferred tax liabilities (net) 2,938.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 53,947.00
Total of other non-current liabilities 53,947.00
Total non-current liabilities 1,44,440.00
Current liabilities
Current financial liabilities
Borrowings, current 1,78,615.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,120.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,20,089.00
Total Trade payable 1,25,209.00
Other current financial liabilities
1 Other current financial liabilities 34,308.00
Total of other current financial liabilities 34,308.00
Total current financial liabilities 3,38,132.00
Other current liabilities 16,195.00
1 Other current liabilities 16,195.00
Total of other current liabilities 16,195.00
Provisions, current 3,789.00
Current tax liabilities (Net) 5,427.00
Deferred government grants, Current 0.00
Total current liabilities 3,63,543.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 5,07,983.00
Total equity and liabilites 10,51,119.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
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 Remeasurement gains/(losses) on defined benefit plans 645.00 364.00
2 Income tax relating to items that will not be reclassified to profit or loss in subsequent periods (162.00) (91.00)
3 Share in other comprehensive income of associates and joint venture, net oftax 12.00 11.00
Total Amount of items that will not be reclassified to profit and loss 495.00 284.00
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 (287.00) (874.00)
Total Amount of items that will be reclassified to profit and loss (287.00) (874.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 208.00 (590.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,18,188.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (40,560.00)
Adjustments for decrease (increase) in trade receivables, current (18,103.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 2,480.00
Adjustments for other financial assets, non-current 31,263.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 27,428.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 48,005.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (2,589.00)
Adjustments for dividend income 0.00
Adjustments for interest income 657.00
Adjustments for share-based payments 1,094.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 748.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (123.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 48,986.00
Net cash flows from (used in) operations 1,67,174.00
Dividends received 0.00
Interest paid (16,485.00)
Interest received 0.00
Income taxes paid (refund) 29,386.00
Other inflows (outflows) of cash 8,077.00
Net cash flows from (used in) operating activities 1,62,350.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 2,672.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 4,900.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 681.00
Purchase of property, plant and equipment 1,06,995.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 657.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 4,363.00
Net cash flows from (used in) investing activities (1,08,866.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 2,000.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,767.00
Repayments of borrowings 32,687.00
Payments of lease liabilities 1,350.00
Dividends paid 8,633.00
Interest paid 17,069.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,500.00
Net cash flows from (used in) financing activities (52,472.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,012.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 300.00
Net increase (decrease) in cash and cash equivalents 1,312.00
Cash and cash equivalents cash flow statement at beginning of period 9,954.00
Cash and cash equivalents cash flow statement at end of period 11,266.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins and Sells LLP Yes 31-07-2027