Integrated Filing — IndAS



General information about company

Scrip Code 544339
NSE Symbol LAXMIDENTL
MSEI Symbol NOTLISTED
ISIN INE0WO601020
Name of company Laxmi Dental 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Integrated Dental Products
Start date and time of board meeting 11-08-2026   16:00:00
End date and time of board meeting 11-08-2026   17:00:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
It is not applicable for the Quarter ended June 30, 2026.



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 5,520.00 5,520.00
Other income 171.30 171.30
Total income 5,691.30 5,691.30
2 Expenses
(a) Cost of materials consumed 1,538.60 1,538.60
(b) Purchases of stock-in-trade 143.60 143.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (270.60) (270.60)
(d) Employee benefit expense 2,196.00 2,196.00
(e) Finance costs 25.50 25.50
(f) Depreciation, depletion and amortisation expense 326.40 326.40
(f) Other Expenses
1 Other Expenses 1,026.30 1,026.30
Total other expenses 1,026.30 1,026.30
Total expenses 4,985.80 4,985.80
3 Total profit before exceptional items and tax 705.50 705.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 705.50 705.50
6 Tax expense
7 Current tax 207.70 207.70
8 Deferred tax (30.80) (30.80)
9 Total tax expenses 176.90 176.90
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 528.60 528.60
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 88.50 88.50
16 Total profit (loss) for period 617.10 617.10
17 Other comprehensive income net of taxes 2.20 2.20
18 Total Comprehensive Income for the period 619.30 619.30
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 1,099.20 1,099.20
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 1.12 1.12
Diluted earnings (loss) per share from continuing operations 1.12 1.12
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 1.12 1.12
Diluted earnings (loss) per share from continuing and discontinued operations 1.12 1.12
24 Debt equity ratio 0 0
25 Debt service coverage ratio 12.5700 12.5700
26 Interest service coverage ratio 41.5500 41.5500
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the Standalone Unaudited Financial Results: 1 The standalone financial results of the Company for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The aforesaid results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11 August 2026. The Statutory Auditors of the Company have carried out a limited review of the above results and have expressed an unmodified opinion. 2 The figures for the quarter ended 31 March 2026 represents the derived figures between the audited figures in respect of full financial year ended 31 March 2026 and the unaudited published year-to-date figures upto 31 December 2025, being the date of the end of the third quarter of the financial year which were subjected to limited review by the statutory auditor of the Company. 3 As permitted by paragraph 4 of Indian Accounting Standard (Ind AS) 108 “Operating Segments”, notified under Section 133 of the Companies Act, 2013, read together with the relevant rules issued thereunder, if a single financial report contains both consolidated financial statements and the separate financial statements of the parent, segment information need to be presented only on the basis of the consolidated financial statements. Thus, disclosure required by Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 on segment wise revenue results and capital employed are given in consolidated financial results. 4 Effective 21 November 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the 'New Labour Codes'. The New Labour Codes has resulted in material increase in provision for gratuity expenses on account of recognition of past service costs. Based on the requirements of New Labour Codes and relevant Accounting Standard, the Company has assessed and accounted the estimated incremental impact of INR 51.56 millions as an Exceptional Item in the standalone audited statement of financial results for the year ended 31 March 2026. Upon notification of the related Rules to the New Labour Codes by the Government and any further clarification from the Government on other aspects of the New Labour Codes, the Company will evaluate and account for additional impact if any, in subsequent periods. 5 The utilisation of the proceeds of initial public offer (IPO) as on 30 June 2026 is summarised as below: (INR in millions) Particulars Objects of the issue Utilised upto Unutilised as on (as per offer document) 30-Jun-2026 30-Jun-2026 Repayment/prepayment, 229.84 229.84 - in full or in part, of certain outstanding borrowings availed by our company Investment in certain Subsidiaries 46.00 46.00 - for the repayment/ prepayment, in full or in part, of certain outstanding borrowings Funding of capital expenditure 435.07 157.19 277.88 requirements for purchase of new machinery for our Company Investments in our Subsidiary, 250.04 25.94 224.10 Bizdent Devices Private Limited, for the capital expenditure requirements for the purchase of new machinery General Corporate purposes 320.75 320.75 - Total utilisation of funds 1,281.70 779.72 501.98 Out of the net proceeds which were unutilised as at 30 June 2026, INR 501.98 million are temporarily invested in fixed deposits with banks. The Company is in the process of obtaining an extension for the utilization of the IPO proceeds in the subsequent period. 6 During the year ended 31 March 2026, the Board of Directors approved the Scheme of Merger of Bizdent Devices Private Limited, a wholly owned subsidiary, with the Company, Laxmi Dental Limited. The Scheme provides for merger of the business of Bizdent Devices Private Limited, subject to receipt of requisite statutory and regulatory approvals. As the Scheme is currently awaiting approval from the appropriate authorities, no effect of the proposed merger has been given in these standalone financial results. 7 The standalone financial results of the Company are available on the Company's website (www.laxmidentallimited.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.



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 gain/(loss) of net defined benefit plan 2.90 2.90
Total Amount of items that will not be reclassified to profit and loss 2.90
2 Income tax relating to items that will not be reclassified to profit or loss 0.70 0.70
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
5 Total Other comprehensive income 2.20 2.20





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 16-01-2025
Amount Raised 69,805.80
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA LIMITED
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Repayment/prepayment, in full or in part, of certain outstanding borrowings availed by our Company NA 2,298.40 0.00 2,298.40 0.00
2 Investment in certain Subsidiaries for the repayment/prepayment, in full or in part, of certain outstanding borrowings. NA 460.00 0.00 460.00 0.00
3 Funding the capital expenditure requirements for purchase of new machinery for our Company. NA 4,350.70 0.00 1,571.90 0.00
4 Investment in our Subsidiary, Bizdent Devices Private Limited, for the capital expenditure requirements for the purchase of new machinery. NA 2,500.40 0.00 259.40 0.00
5 General corporate purposes. NA 3,207.50 0.00 3,207.50 0.00


Signatory Details

Name of signatory Sameer Kamlesh Merchant
Designation of person Managing Director
Place Mumbai
Date 11-08-2026