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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	10-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
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-Apr-2025   14:00:00
End date and time of board meeting	24-Apr-2025   14:45:00
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	Declaration of unmodified opinion
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	2025-04-24
Indicate Company website link for updated RPT policy of the Company	www.lauruslabs.com
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
NA

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	16500100000	52169800000
	Other income	721600000	1004700000
	Total income	17221700000	53174500000
2	Expenses
(a)	Cost of materials consumed	6044400000	23713800000
(b)	Purchases of stock-in-trade	223100000	1053600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1547000000	-135500000
(d)	Employee benefit expense	1487700000	6086400000
(e)	Finance costs	486000000	1822000000
(f)	Depreciation, depletion and amortisation expense	881900000	3587900000
(f)	Other Expenses
1	Other Expenses	3249600000	12008200000
	Total other expenses	3249600000	12008200000
	Total expenses	13919700000	48136400000
3	Total profit before exceptional items and tax	3302000000	5038100000
4	Exceptional items	0	0
5	Total profit before tax	3302000000	5038100000
6	Tax expense
7	Current tax	820700000	1538400000
8	Deferred tax	-37700000	-304200000
9	Total tax expenses	783000000	1234200000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2519000000	3803900000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2519000000	3803900000
17	Other comprehensive income net of taxes	-16100000	-7600000
18	Total Comprehensive Income for the period	2502900000	3796300000
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	1078500000	1078500000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		44561000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.68	7.06
	Diluted earnings (loss) per share from continuing operations	4.67	7.05
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	4.68	7.06
	Diluted earnings (loss) per share from continuing and discontinued operations	4.67	7.05
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1. The above standalone 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 April 24, 2025. The results for the year ended March 31, 2025 has been audited and for the quarter ended March 31, 2025 has been reviewed by our statutory auditors. The statutory auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31, 2025 and have issued an unmodified conclusion in respect of the limited review for the quarter ended March 31, 2025. n2. 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. n3. 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. n4. During the year ended March 31, 2025, the Company allotted 286,633 equity shares of Rs.2 each, consequent to the exercise of the stock options by the employees of the Company under the Employee Stock Option Scheme. n5. The Board of Directors, at their meeting held on April 24, 2025 approved for the payment of interim dividend of Rs.0.80 per equity share of Rs.2 each. n6. During the quarter ended March 31, 2025, the Company sold its land situated at MN Park, Hyderabad, Telangana at fair value to KRKA Pharma Private Limited and recognised the profit of Rs.58.85 crores, which was classified as Other Income. n7. The figures for the current quarter and quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and March 31, 2024, respectively and published year to date figures up to third quarter ended December 31, 2024 and December 31, 2023, respectively, which are subject to limited review by the statutory auditors.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	27629700000
	Capital work-in-progress	3362400000
	Investment property	0
	Goodwill	0
	Other intangible assets	176300000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	7402200000
	Trade receivables, non-current	0
	Loans, non-current	4665000000
	Other non-current financial assets	1509100000
	Total non-current financial assets	13576300000
	Deferred tax assets (net)	0
	Other non-current assets	1055000000
	Total non-current assets	45799700000
2	Current assets
	Inventories	17388800000
	Current financial asset
	Current investments	0
	Trade receivables, current	20350700000
	Cash and cash equivalents	503600000
	Bank balance other than cash and cash equivalents	2800000
	Loans, current	66900000
	Other current financial assets	129300000
	Total current financial assets	21053300000
	Current tax assets (net)	0
	Other current assets	1625700000
	Total current assets	40067800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	85867500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1078500000
	Other equity	44561000000
	Total equity attributable to owners of parent	45639500000
	Non controlling interest
	Total equity	45639500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4142500000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	469000000
	Total non-current financial liabilities	4611500000
	Provisions, non-current	967200000
	Deferred tax liabilities (net)	356300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2672600000
	Total non-current liabilities	8607600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	19103900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	244600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9042400000
	Total Trade payable	9287000000
	Other current financial liabilities	2022300000
	Total current financial liabilities	30413200000
	Other current liabilities	396300000
	Provisions, current	276300000
	Current tax liabilities (Net)	534600000
	Deferred government grants, Current	0
	Total current liabilities	31620400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	40228000000
	Total equity and liabilites	85867500000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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	(i) Remeasurement gains/(losses) on defined benefit plans	-21600000	-10200000
2	ii) Income tax relating to items that will not be reclassified to profit n or loss in subsequent periods	5500000	2600000
	Total Amount of items that will not be reclassified to profit and loss	-16100000	-7600000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-16100000	-7600000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5038100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-353700000
	Adjustments for decrease (increase) in inventories			-417300000
	Adjustments for decrease (increase) in trade receivables, current			-4472900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-375200000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-654000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3587900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			2639500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			100000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			102300000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-581200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-524500000
	Net cash flows from (used in) operations			4513600000
	Dividends received			0
	Interest paid			-1773000000
	Interest received			0
	Income taxes paid (refund)			1343900000
	Other inflows (outflows) of cash			457900000
	Net cash flows from (used in) operating activities			5400600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			1053500000
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			990000000
	Purchase of property, plant and equipment			3806800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			3390000000
	Cash receipts from repayment of advances and loans made to other parties			990000000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			353700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			100000
	Net cash flows from (used in) investing activities	-5916500000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			101700000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			5246500000
	Repayments of borrowings			2444200000
	Payments of lease liabilities			118100000
	Dividends paid			431300000
	Interest paid			1761400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			593200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			77300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			77300000
	Cash and cash equivalents cash flow statement at beginning of period			426300000
	Cash and cash equivalents cash flow statement at end of period			503600000