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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 20-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment CONTRACT RESEARCH AND TESTING SERVICES
Start date and time of board meeting 20-07-2026   10:30:00
End date and time of board meeting 20-07-2026   13:30:00
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.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 10,907.40 10,907.40
Other income 381.20 381.20
Total income 11,288.60 11,288.60
2 Expenses
(a) Cost of materials consumed 2,267.20 2,267.20
(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 2,942.00 2,942.00
(e) Finance costs 23.70 23.70
(f) Depreciation, depletion and amortisation expense 1,254.80 1,254.80
(f) Other Expenses
1 Other Expenses 1,967.10 1,967.10
Total other expenses 1,967.10 1,967.10
Total expenses 8,454.80 8,454.80
3 Total profit before exceptional items and tax 2,833.80 2,833.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,833.80 2,833.80
6 Tax expense
7 Current tax 585.20 585.20
8 Deferred tax 144.40 144.40
9 Total tax expenses 729.60 729.60
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 2,104.20 2,104.20
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 2,104.20 2,104.20
17 Other comprehensive income net of taxes (1.50) (1.50)
18 Total Comprehensive Income for the period 2,102.70 2,102.70
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 893.40 893.40
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 4.71 4.71
Diluted earnings (loss) per share from continuing operations 4.66 4.66
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 4.71 4.71
Diluted earnings (loss) per share from continuing and discontinued operations 4.66 4.66
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 ended June 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board in its meeting held on July 20, 2026. 2.The results for the quarter ended June 30, 2026 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 AS-108 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. 0.45 million for the quarter ended June 30, 2026, Rs. 0.27 million for the quarter ended March 31, 2026, Rs. 0.11 million for the quarter ended June 30, 2025, Rs. 1.20 million for the year ended March 31, 2026, 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 (VLESOP-2021), the nomination and remunerations committee has granted 40500 options to the eligible employees during its meeting held on July 20, 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. 8.46 million for the quarter ended June 30, 2026, Rs. 6.87 million for the quarter ended March 31, 2026, Rs. 15.19 million for the quarter ended June 30, 2025, Rs. 49.86 million for the year ended March 31, 2026 respectively. 7.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 non-recurring nature and quantum involved, past service cost is presented under exceptional items in the statement of profit & loss for the year ended March 31, 2026. 8. The company does not have any subsidiary/associate/joint venture entity(ies) during the quarter under review and the comparable periods. 9.The figures of the quarter ended March 31, 2026 are the balancing figures between Audited figures in respect of the financial year ended March 31, 2026 and Unaudited published year to date figures up to the 9 months ended December 31, 2025, which were subjected to limited review by the statutory auditors 10.The previous period figures have been regrouped/rearranged wherever necessary to make it comparable with the current period.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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-measurement of net defined benefit liability (2.00) (2.00)
Total Amount of items that will not be reclassified to profit and loss (2.00)
2 Income tax relating to items that will not be reclassified to profit or loss (0.50) (0.50)
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 (1.50) (1.50)