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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
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 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
Segment Reporting Single segment
Description of single segment Pharmacuetical Industry
Start date and time of board meeting 06-08-2026   10:30:00
End date and time of board meeting 06-08-2026   13:50:00
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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 9,417.85 9,417.85
Other income 99.23 99.23
Total income 9,517.08 9,517.08
2 Expenses
(a) Cost of materials consumed 4,381.61 4,381.61
(b) Purchases of stock-in-trade 50.91 50.91
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (485.87) (485.87)
(d) Employee benefit expense 1,918.37 1,918.37
(e) Finance costs 364.34 364.34
(f) Depreciation, depletion and amortisation expense 537.22 537.22
(f) Other Expenses
1 Other Expenses 3,307.80 3,307.80
Total other expenses 3,307.80 3,307.80
Total expenses 10,074.38 10,074.38
3 Total profit before exceptional items and tax (557.30) (557.30)
4 Exceptional items 0.00 0.00
5 Total profit before tax (557.30) (557.30)
6 Tax expense
7 Current tax 0.02 0.02
8 Deferred tax (155.62) (155.62)
9 Total tax expenses (155.60) (155.60)
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 (401.70) (401.70)
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 (401.70) (401.70)
17 Other comprehensive income net of taxes 36.95 36.95
18 Total Comprehensive Income for the period (364.75) (364.75)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (401.68) (401.68)
Total profit or loss, attributable to non-controlling interests (0.02) (0.02)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (364.73) (364.73)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.02) (0.02)
21 Details of equity share capital
Paid-up equity share capital 5,354.90 5,354.90
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 -0.75 -0.75
Diluted earnings (loss) per share from continuing operations -0.75 -0.75
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 -0.75 -0.75
Diluted earnings (loss) per share from continuing and discontinued operations -0.75 -0.75
24 Debt equity ratio 0.500 0.500
25 Debt service coverage ratio 0.5300 0.5300
26 Interest service coverage ratio -0.5300 -0.5300
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes : 1) The above statement of 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 05 August 2026 and 06 August 2026. The above results have been subjected to limited review by Statutory Auditor of the Company. 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 figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures for the year ended 31 March 2026 and year to date figures upto 31 December 2025, on which auditors had performed a limited review. 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.



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 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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Measurement of defined employee benefit plans (3.46) (3.46)
Total Amount of items that will not be reclassified to profit and loss (3.46)
2 Income tax relating to items that will not be reclassified to profit or loss (1.01) (1.01)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 39.40 39.40
Total Amount of items that will be reclassified to profit and loss 39.40
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 36.95 36.95