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 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 Multi segment
Description of single segment
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



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 7,469.60 7,469.60
Other income 229.80 229.80
Total income 7,699.40 7,699.40
2 Expenses
(a) Cost of materials consumed 910.60 910.60
(b) Purchases of stock-in-trade 963.10 963.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (274.20) (274.20)
(d) Employee benefit expense 2,841.90 2,841.90
(e) Finance costs 29.80 29.80
(f) Depreciation, depletion and amortisation expense 432.20 432.20
(f) Other Expenses
1 Other Expenses 1,591.90 1,591.90
Total other expenses 1,591.90 1,591.90
Total expenses 6,495.30 6,495.30
3 Total profit before exceptional items and tax 1,204.10 1,204.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,204.10 1,204.10
6 Tax expense
7 Current tax 284.70 284.70
8 Deferred tax (35.30) (35.30)
9 Total tax expenses 249.40 249.40
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 954.70 954.70
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 76.80 76.80
16 Total profit (loss) for period 1,031.50 1,031.50
17 Other comprehensive income net of taxes (1.80) (1.80)
18 Total Comprehensive Income for the period 1,029.70 1,029.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,030.00 1,030.00
Total profit or loss, attributable to non-controlling interests 1.50 1.50
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (1.80) (1.80)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 1.87 1.87
Diluted earnings (loss) per share from continuing operations 1.87 1.87
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 1.87 1.87
Diluted earnings (loss) per share from continuing and discontinued operations 1.87 1.87
24 Debt equity ratio 0 0
25 Debt service coverage ratio 9.4300 9.4300
26 Interest service coverage ratio 47.4900 47.4900
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Consolidated Segment wise Revenue, Results, Assets and Liabilities. The Chief Operational Decision Maker (CODM) monitors the operating results of its Business Segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the consolidated financial results. Operating segments have been identified on the basis of the nature of products / services and have been identified as per the quantitative criteria specified in the Ind AS 108 Operating Segments which are described below:- Laboratory Business : This segment comprises dental prosthetic products including metal-free crowns and bridges, Porcelain Fused to Metal (PFM) crowns and bridges, dentures and related dental laboratory equipment's such as scanners and related computer systems. Aligners Business : This segment comprises of Dental Aligners, Retainers, Raw Materials for Aligners, Sport Guards, Night Guards, Sleep Apnea Devices. Other Business : This segment comprises of Dental distribution products used in Dental Laboratory, Dental Clinical Services and Dental Educational Courses. Particulars Quarter ended Year Ended 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 Unaudited Audited Unaudited Audited (Refer Note 2) Segment revenue (Including inter-segment revenue) Laboratory business 502.81 544.79 445.94 1,968.72 Aligners business 241.69 189.08 187.26 766.52 Other business 10.43 17.28 26.17 86.41 Total 754.93 751.15 659.37 2,821.65 Less: Inter-segment revenue (7.97) (11.61) (3.40) (43.07)Total revenue from operations 746.96 739.54 655.97 2,778.58 Segment results Laboratory business 76.98 72.30 101.54 301.90 Aligners business 65.33 62.31 22.79 144.37 Other business 1.32 0.41 (5.25) (12.27) Total 143.63 135.02 119.08 434.00 Add: Other income 22.98 23.60 17.22 85.46 Less: Depreciation and amortisation (43.22) (43.82) (35.75) (158.75) Less: Finance costs (2.98) (3.45) (4.60) (13.66) Profit before exceptional item and tax 120.41 111.35 95.95 347.05 Exceptional item (refer note 4 and 5) - - - (57.79) Profit/(loss) before tax 120.41 111.35 95.95 289.26 Less: Tax expense/(credit) (24.94) (5.00) (22.87) (24.96) Add: Share in profit after tax of joint ventures (net) 7.68 (5.41) 10.22 24.87 Profit for the period/year 103.15 100.94 83.30 289.17 Segment assets and liabilities: The CODM does not monitor operating assets used by the operating segment. Therefore, disclosures of segment assets, liabilities and capital expenditure have not been given.



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)
1 Laboratory Business 5,028.10 5,028.10
2 Aligners Business 2,416.90 2,416.90
3 Other Business 0.001043 0.001043
Total Segment Revenue 7,549.30 7,549.30
Less: Inter segment revenue 79.70 79.70
Revenue from operations 7,469.60 7,469.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Laboratory Business 769.80 769.80
2 Aligners Business 653.30 653.30
3 Other Business 13.20 13.20
Total Profit before tax 1,436.30 1,436.30
i. Finance cost 29.80 29.80
ii. Other Unallocable Expenditure net off Unallocable income 202.40 202.40
Profit before tax 1,204.10 1,204.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Laboratory Business 0.00 0.00
2 Aligners Business 0.00 0.00
3 Other Business 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Laboratory Business 0.00 0.00
2 Aligners Business 0.00 0.00
3 Other Business 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Consolidated Segment wise Revenue, Results, Assets and Liabilities. The Chief Operational Decision Maker (CODM) monitors the operating results of its Business Segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the consolidated financial results. Operating segments have been identified on the basis of the nature of products / services and have been identified as per the quantitative criteria specified in the Ind AS 108 Operating Segments which are described below:- Laboratory Business : This segment comprises dental prosthetic products including metal-free crowns and bridges, Porcelain Fused to Metal (PFM) crowns and bridges, dentures and related dental laboratory equipment's such as scanners and related computer systems. Aligners Business : This segment comprises of Dental Aligners, Retainers, Raw Materials for Aligners, Sport Guards, Night Guards, Sleep Apnea Devices. Other Business : This segment comprises of Dental distribution products used in Dental Laboratory, Dental Clinical Services and Dental Educational Courses. Particulars Quarter ended Year Ended 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 Unaudited Audited Unaudited Audited (Refer Note 2) Segment revenue (Including inter-segment revenue) Laboratory business 502.81 544.79 445.94 1,968.72 Aligners business 241.69 189.08 187.26 766.52 Other business 10.43 17.28 26.17 86.41 Total 754.93 751.15 659.37 2,821.65 Less: Inter-segment revenue (7.97) (11.61) (3.40) (43.07) Total revenue from operations 746.96 739.54 655.97 2,778.58 Segment results Laboratory business 76.98 72.30 101.54 301.90 Aligners business 65.33 62.31 22.79 144.37 Other business 1.32 0.41 (5.25) (12.27) Total 143.63 135.02 119.08 434.00 Add: Other income 22.98 23.60 17.22 85.46 Less: Depreciation and amortisation (43.22) (43.82) (35.75) (158.75) Less: Finance costs (2.98) (3.45) (4.60) (13.66) Profit before exceptional item and tax 120.41 111.35 95.95 347.05 Exceptional item (refer note 4 and 5) - - - (57.79) Profit/(loss) before tax 120.41 111.35 95.95 289.26 Less: Tax expense/(credit) (24.94) (5.00) (22.87) (24.96) Add: Share in profit after tax of joint ventures (net) 7.68 (5.41) 10.22 24.87 Profit for the period/year 103.15 100.94 83.30 289.17 Segment assets and liabilities: The CODM does not monitor operating assets used by the operating segment. Therefore, disclosures of segment assets, liabilities and capital expenditure have not been given.



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 Remeasurement gain/(loss) of net defined benefit plan 2.60 2.60
Total Amount of items that will not be reclassified to profit and loss 2.60
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
1 Foreign currency translation difference of foreign operations (3.70) (3.70)
Total Amount of items that will be reclassified to profit and loss (3.70)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (1.80) (1.80)