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	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	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

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	Consolidated	Consolidated
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	17203000000	55539600000
	Other income	585700000	751000000
	Total income	17788700000	56290600000
2	Expenses
(a)	Cost of materials consumed	6263300000	24285500000
(b)	Purchases of stock-in-trade	223100000	1053600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1340400000	-559300000
(d)	Employee benefit expense	1777000000	7195200000
(e)	Finance costs	564000000	2160000000
(f)	Depreciation, depletion and amortisation expense	1104300000	4300900000
(f)	Other Expenses
1	Other Expenses	3393200000	13011800000
	Total other expenses	3393200000	13011800000
	Total expenses	14665300000	51447700000
3	Total profit before exceptional items and tax	3123400000	4842900000
4	Exceptional items	0	0
5	Total profit before tax	3123400000	4842900000
6	Tax expense
7	Current tax	803400000	1569000000
8	Deferred tax	-18700000	-270200000
9	Total tax expenses	784700000	1298800000
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	2338700000	3544100000
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	-11000000	39300000
16	Total profit (loss) for period	2327700000	3583400000
17	Other comprehensive income net of taxes	-20700000	-36500000
18	Total Comprehensive Income for the period	2307000000	3546900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2336700000	3583200000
	Total profit or loss, attributable to non-controlling interests	-9000000	-9000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2316000000	3546700000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-9000000	200000
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		43647100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.34	6.65
	Diluted earnings (loss) per share from continuing operations	4.33	6.64
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	4.34	6.65
	Diluted earnings (loss) per share from continuing and discontinued operations	4.33	6.64
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 consolidated financial results of Laurus Labs Limited including its subsidiaries Collectively known as the Group, and its associates and joint venture as mentioned in note 3 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 consolidated financial results of the Group 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 consolidated financial results include the results of the following entities nPlease view table from results pdf n4. a The Company incorporated wholly owned subsidiary, Laurus Specialty Chemicals Private Limited in India on December 01, 2022. LSCPL has not commenced its operations. nb) During the quarter ended December 31, 2024, the Laurus Bio Private Limited has entered into definitive agreement with Eight Roads Ventures India Healthcare IV, L.P. and F Prime Capital Partners Life Sciences Fund VIII LP, Pursuant to this agreement Investors have together invested Rs. 120 Crores into Laurus Bio. nc) Pursuant to the joint venture agreement entered into by the Company with KRKA Pharma Private Limited, Capital contribution have been made into KRKA interms of the aforesaid agreement during the quarter for 49 percent stake. The Company has accounted for the investment in KRKA as joint venture w.e.f. October 03, 2024. n5. The Group is engaged in the manufacture and sale of Pharmaceuticals which constitutes a single reportable business segment as per Ind AS 108 Operating Segments. n6. 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. n7. 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. n8. During the quarter ended March 31, 2025, the Holding 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. n9. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	36684600000
	Capital work-in-progress	4583600000
	Investment property	0
	Goodwill	2463000000
	Other intangible assets	193200000
	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	2332600000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	486600000
	Total non-current financial assets	2819200000
	Deferred tax assets (net)	69400000
	Other non-current assets	3219500000
	Total non-current assets	50032500000
2	Current assets
	Inventories	19365400000
	Current financial asset
	Current investments	0
	Trade receivables, current	20071600000
	Cash and cash equivalents	995400000
	Bank balance other than cash and cash equivalents	446700000
	Loans, current	9300000
	Other current financial assets	58600000
	Total current financial assets	21581600000
	Current tax assets (net)	0
	Other current assets	2376200000
	Total current assets	43323200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	93355700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1078500000
	Other equity	43647100000
	Total equity attributable to owners of parent	44725600000
	Non controlling interest	1299600000
	Total equity	46025200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	6455800000
	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	621900000
	Total non-current financial liabilities	7077700000
	Provisions, non-current	1060900000
	Deferred tax liabilities (net)	318700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	3476000000
	Total non-current liabilities	11933300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	20475000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	277500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9307400000
	Total Trade payable	9584900000
	Other current financial liabilities	3460700000
	Total current financial liabilities	33520600000
	Other current liabilities	1011200000
	Provisions, current	293400000
	Current tax liabilities (Net)	572000000
	Deferred government grants, Current	0
	Total current liabilities	35397200000
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	47330500000
	Total equity and liabilites	93355700000
	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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gains/(losses) on defined benefit plans	-30100000	-18700000
2	Income tax relating to items that will not be reclassified to profit or loss in subsequent periods	7900000	5000000
3	Share in other comprehensive income of associates and joint venture, net oftax	-100000	-100000
	Total Amount of items that will not be reclassified to profit and loss	-22300000	-13800000
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
1	Exchange differences on translating the financial statements ofn foreign operations	1600000	-22700000
	Total Amount of items that will be reclassified to profit and loss	1600000	-22700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-20700000	-36500000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4842900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-828600000
	Adjustments for decrease (increase) in trade receivables, current			-4049600000
	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			-549600000
	Adjustments for other financial assets, non-current			2661700000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-979900000
	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			4300900000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-19200000
	Adjustments for dividend income			0
	Adjustments for interest income			151700000
	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			-570500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-84200000
	Net cash flows from (used in) operations			4758700000
	Dividends received			0
	Interest paid			-2099600000
	Interest received			0
	Income taxes paid (refund)			1375400000
	Other inflows (outflows) of cash			533600000
	Net cash flows from (used in) operating activities			6016500000
	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			998700000
	Purchase of property, plant and equipment			6410000000
	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			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			61500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-413900000
	Net cash flows from (used in) investing activities	-6817200000
	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			5027700000
	Repayments of borrowings			3157000000
	Payments of lease liabilities			309300000
	Dividends paid			431300000
	Interest paid			2092200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1253200000
	Net cash flows from (used in) financing activities			392800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-407900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			13900000
	Net increase (decrease) in cash and cash equivalents			-394000000
	Cash and cash equivalents cash flow statement at beginning of period			1389400000
	Cash and cash equivalents cash flow statement at end of period			995400000