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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-07-2026
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 Manufacturer of Generics API, Generics FDF, Synthesis and Bio Technology
Start date and time of board meeting 24-07-2026   14:00:00
End date and time of board meeting 24-07-2026   14:42:00
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
No default by the Company.



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 1,75,716.00 1,75,716.00
Other income 2,007.00 2,007.00
Total income 1,77,723.00 1,77,723.00
2 Expenses
(a) Cost of materials consumed 77,751.00 77,751.00
(b) Purchases of stock-in-trade 3,512.00 3,512.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,455.00) (9,455.00)
(d) Employee benefit expense 21,600.00 21,600.00
(e) Finance costs 3,520.00 3,520.00
(f) Depreciation, depletion and amortisation expense 9,576.00 9,576.00
(f) Other Expenses
1 Other Exxpenses 32,402.00 32,402.00
Total other expenses 32,402.00 32,402.00
Total expenses 1,38,906.00 1,38,906.00
3 Total profit before exceptional items and tax 38,817.00 38,817.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 38,817.00 38,817.00
6 Tax expense
7 Current tax 10,325.00 10,325.00
8 Deferred tax (504.00) (504.00)
9 Total tax expenses 9,821.00 9,821.00
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 28,996.00 28,996.00
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 28,996.00 28,996.00
17 Other comprehensive income net of taxes (181.00) (181.00)
18 Total Comprehensive Income for the period 28,815.00 28,815.00
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 10,805.00 10,805.00
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 5.37 5.37
Diluted earnings (loss) per share from continuing operations 5.36 5.36
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 5.37 5.37
Diluted earnings (loss) per share from continuing and discontinued operations 5.36 5.36
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 standalone unaudited financial results of Laurus Labs Limited has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 24 2026. The statutory auditors of the Company have carried out a limited review on standalone financial results and have issued an unmodified conclusion in respect of the limited review for the quarter ended June 30 2026. 2.These standalone financial results of the Company 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 Company is engaged in the manufacture and sale of Pharmaceuticals which constitutes a single reportable business segment as per Ind AS 108 Operating Segments. 4.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 financial results of the Company are presented without giving effect to the said merger. 5.During the quarter ended June 30 2026 the Company allotted 393001 equity shares of INR 2 each consequent to the exercise of the stock options by the employees of the Company under the Employee Stock Option Scheme. 6.The figures for the quarter ended March 31 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31 2026 and published year to date figures up to third quarter of the financial year ended March 31 2026 which were subject to limited review by the statutory auditors.



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 Remeasurement gains/(losses) on defined benefit plans (242.00) (242.00)
Total Amount of items that will not be reclassified to profit and loss (242.00)
2 Income tax relating to items that will not be reclassified to profit or loss (61.00) (61.00)
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 (181.00) (181.00)