Integrated Filing — IndAS



General information about company

Scrip Code 500259
NSE Symbol LYKALABS
MSEI Symbol NOTLISTED
ISIN INE933A01014
Name of company LYKA 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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 30-10-2026   12:02:00
End date and time of board meeting 30-10-2026   12:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 26-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.lykalabs.com/related-party-transactions-policy.pdf
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 4,419.95 8,650.89
Other income 58.96 100.81
Total income 4,478.91 8,751.70
2 Expenses
(a) Cost of materials consumed 1,357.50 2,477.91
(b) Purchases of stock-in-trade 465.36 1,215.51
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (33.75) (259.47)
(d) Employee benefit expense 1,256.56 2,404.17
(e) Finance costs 102.18 203.00
(f) Depreciation, depletion and amortisation expense 205.37 406.34
(f) Other Expenses
1 Other expenses 1,013.93 1,993.14
Total other expenses 1,013.93 1,993.14
Total expenses 4,367.15 8,440.60
3 Total profit before exceptional items and tax 111.76 311.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 111.76 311.10
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (19.74) (30.43)
9 Total tax expenses (19.74) (30.43)
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 131.50 341.53
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 131.50 341.53
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 131.50 341.53
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 3,615.27 3,615.27
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 0.36 0.94
Diluted earnings (loss) per share from continuing operations 0.36 0.94
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 0.36 0.94
Diluted earnings (loss) per share from continuing and discontinued operations 0.36 0.94
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 standalone financial results were considered by the Audit Committee in its meeting, which was approved and taken on record at the meeting of the Board of Directors; held on 30th October 2026. 2 The Hon’ble National Company Law Tribunal (‘NCLT’), Ahmedabad Bench, has sanctioned the Scheme of Amalgamation for the merger of Lyka Export Limited (the Transferor Company), with the Lyka Labs Limited (the Transferee Company), under Sections 230 to 232 of the Companies Act, 2013, vide its Order dated 16th March 2026. The accounting treatment pursuant to the scheme has been given effect to from the date required under IND AS 103 – Business Combinations.Accordingly, the figures has been restated for respective periods. 3 The Statutory Auditors have expressed an unqualified Conculsion on the Unaudited Standalone financials results for the quarter and half year ended 30th September 2026. 4 The Company operates in one business segment i.e. “Pharmaceuticals”. 5 The figures for the previous year have been restated / rearranged wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 8,268.87
Capital work-in-progress 255.41
Investment property 0.00
Goodwill 0.00
Other intangible assets 594.36
Intangible assets under development 2.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 1,538.48
Total of other non-current financial assets 1,538.48
Total non-current financial assets 1,538.48
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 343.42
2 Non Current Tax Assets 100.92
Total of other non-current assets 444.34
Total non-current assets 11,103.46
2 Current assets
Inventories 1,635.89
Current financial asset
Current investments 2.66
Trade receivables, current 3,540.94
Cash and cash equivalents 118.43
Bank balance other than cash and cash equivalents 0.00
Loans, current 17.28
Other current financial assets
Total of other current financial assets 627.72
Total current financial assets 4,307.03
Current tax assets (net)
Other current assets
1 Other current assets 833.20
Total of other current assets 833.20
Total current assets 6,776.12
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17,879.58
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,615.27
Other equity 5,426.17
Total equity attributable to owners of parent 9,041.44
Non controlling interest
Total equity 9,041.44
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,114.20
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 136.63
Total of other non-current financial liabilities 136.63
Total non-current financial liabilities 2,250.83
Provisions, non-current 324.69
Deferred tax liabilities (net) 225.63
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,801.15
Current liabilities
Current financial liabilities
Borrowings, current 2,316.86
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 513.37
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,630.90
Total Trade payable 2,144.27
Other current financial liabilities
1 Other current financial liabilities 1,080.77
Total of other current financial liabilities 1,080.77
Total current financial liabilities 5,541.90
Other current liabilities 357.76
1 Other current liabilities 357.76
Total of other current liabilities 357.76
Provisions, current 137.33
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 6,036.99
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 8,838.14
Total equity and liabilites 17,879.58
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 311.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 203.00
Adjustments for decrease (increase) in inventories (272.93)
Adjustments for decrease (increase) in trade receivables, current (260.15)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (121.08)
Adjustments for decrease (increase) in other non-current assets 193.61
Adjustments for other financial assets, non-current (29.17)
Adjustments for other financial assets, current (74.79)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 464.92
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 222.98
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 406.34
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 31.99
Adjustments for provisions, current (44.19)
Adjustments for provisions, non-current (9.97)
Adjustments for other financial liabilities, current 238.00
Adjustments for other financial liabilities, non-current 1.75
Adjustments for unrealised foreign exchange losses gains (21.31)
Adjustments for dividend income 0.00
Adjustments for interest income 4.89
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (0.08)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 47.36
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 971.39
Net cash flows from (used in) operations 1,282.49
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 16.85
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,265.64
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 627.99
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 4.89
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (623.10)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 439.14
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 203.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (642.72)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (0.18)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (0.18)
Cash and cash equivalents cash flow statement at beginning of period 118.61
Cash and cash equivalents cash flow statement at end of period 118.43





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Lyka Labs Limited Lyka BDR International Limited Subsidiary Loan 845.61 No Remarks 13.22 832.39 13.22
2 Lyka Labs Limited Lyka Generics Limited Other related party in which directors are interest Loan 190.00 No Remarks 190.00 270.00 395.00
3 Lyka Labs Limited Lyka Generics Limited Other related party in which directors are interest Interest paid 17.86 No Remarks 17.86 0.00 0.00
4 Lyka Labs Limited Hiralaxmi Business Finance Pvt. Ltd. Other related party in which directors are interest Loan 2.50 No Remarks 2.50 67.50 70.00
5 Lyka Labs Limited Hiralaxmi Business Finance Pvt. Ltd. Other related party in which directors are interest Interest paid 3.68 No Remarks 3.68 0.00 0.00
6 Lyka Labs Limited Kunal N. Gandhi Managing Director & CEO Remuneration 249.73 No Remarks 249.73 0.00 0.00
7 Lyka Labs Limited Yogesh B. Shah Executive Director & CFO Remuneration 19.74 No Remarks 19.74 0.00 0.00
8 Lyka Labs Limited Shailendra Kumar Agrawal Company Secretary Remuneration 9.80 No Remarks 9.80 0.00 0.00
9 Lyka Labs Limited Nehal N. Gandhi Relative of KMP Loan 25.00 No Remarks 25.00 545.00 520.00
10 Lyka Labs Limited Nehal N. Gandhi Relative of KMP Interest paid 28.51 No Remarks 28.51 0.00 0.00
11 Lyka Labs Limited ENAI Trading & Investment Private Limited Other related party in which directors are interest Loan 10.00 No Remarks 10.00 180.00 165.00
12 Lyka Labs Limited ENAI Trading & Investment Private Limited Other related party in which directors are interest Interest paid 9.34 No Remarks 9.34 0.00 0.00
13 Lyka Labs Limited IPCA LABORATORIES LIMITED Associate Sale of goods or services 2,011.04 No Remarks 2,011.04 161.91 362.46
14 Lyka Labs Limited IPCA LABORATORIES LIMITED Associate Interest paid 26.82 No Remarks 26.82 0.00 0.00
15 Lyka Labs Limited Babu Lal Jain Chairman & Independent director Any other transaction Director sitting fees 0.60 No Remarks 0.60 0.00 0.00
16 Lyka Labs Limited Babu Lal Jain Chairman & Independent director Any other transaction Audit committee fees 0.20 No Remarks 0.20 0.00 0.00
17 Lyka Labs Limited Babu Lal Jain Chairman & Independent director Any other transaction Nomination & Remunaration 0.10 No Remarks 0.10 0.00 0.00
18 Lyka Labs Limited Prashant P Godha Non- Executive Director Any other transaction Director sitting fees 0.60 No Remarks 0.60 0.00 0.00
19 Lyka Labs Limited Prashant P Godha Non- Executive Director Any other transaction Nomination & Remunaration 0.10 No Remarks 0.10 0.00 0.00
20 Lyka Labs Limited Shashil Mendonsa Non- Executive Director Any other transaction Director sitting fees 0.30 No Remarks 0.30 0.00 0.00
21 Lyka Labs Limited Neeraj Golas Independent director Any other transaction Director sitting fees 0.60 No Remarks 0.60 0.00 0.00
22 Lyka Labs Limited Neeraj Golas Independent director Any other transaction Audit committee fees 0.20 No Remarks 0.20 0.00 0.00
23 Lyka Labs Limited Neeraj Golas Independent director Any other transaction Nomination & Remunaration 0.10 No Remarks 0.10 0.00 0.00
24 Lyka Labs Limited Neeraj Golas Independent director Any other transaction Corporate Social- Responsibility Committee 0.10 No Remarks 0.10 0.00 0.00
25 Lyka Labs Limited Archana Yadav Independent director Any other transaction Director sitting fees 0.60 No Remarks 0.60 0.00 0.00
26 Lyka Labs Limited Archana Yadav Independent director Any other transaction Audit committee fees 0.20 No Remarks 0.20 0.00 0.00
27 Lyka Labs Limited Archana Yadav Independent director Any other transaction Nomination & Remunaration 0.10 No Remarks 0.10 0.00 0.00
28 Lyka Labs Limited Archana Yadav Independent director Any other transaction Corporate Social- Responsibility Committee 0.10 No Remarks 0.10 0.00 0.00
Total value of transaction during the reporting period 2,621.14