Integrated Filing — IndAS

General information about company
Scrip Code	539524
NSE Symbol	LALPATHLAB
MSEI Symbol	NOTLISTED
ISIN	INE600L01024
Name of company	Dr. Lal Path Labs Ltd.
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	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-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	The business of running laboratories for carrying out Pathological investigations of various branches of Bio-chemistry, Hematology, Histopathology, Microbiology, Electrophoresis, Immuno-chemistry, Immunology, Virology, Cytology, other pathological and radiological investigations.
Start date and time of board meeting	25-Apr-2025   10:00:00
End date and time of board meeting	25-Apr-2025   14:10:00
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	6026000000	24614000000
	Other income	258000000	934000000
	Total income	6284000000	25548000000
2	Expenses
(a)	Cost of materials consumed	1178000000	4815000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1154000000	4824000000
(e)	Finance costs	50000000	223000000
(f)	Depreciation, depletion and amortisation expense	364000000	1419000000
(f)	Other Expenses
1	Fees to collection centers/channel partners	776000000	3417000000
2	Other expenses	1228000000	4603000000
	Total other expenses	2004000000	8020000000
	Total expenses	4750000000	19301000000
3	Total profit before exceptional items and tax	1534000000	6247000000
4	Exceptional items	0	0
5	Total profit before tax	1534000000	6247000000
6	Tax expense
7	Current tax	393000000	1720000000
8	Deferred tax	-414000000	-395000000
9	Total tax expenses	-21000000	1325000000
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	1555000000	4922000000
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	1555000000	4922000000
17	Other comprehensive income net of taxes	-26000000	-36000000
18	Total Comprehensive Income for the period	1529000000	4886000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1548000000	4871000000
	Total profit or loss, attributable to non-controlling interests	7000000	7000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1522000000	4835000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	7000000	51000000
21	Details of equity share capital
	Paid-up equity share capital	836000000	836000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		20891000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.57	58.48
	Diluted earnings (loss) per share from continuing operations	18.54	58.4
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	18.57	58.48
	Diluted earnings (loss) per share from continuing and discontinued operations	18.54	58.4
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		i. The above consolidated results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 25 April, 2025 respectively. The consolidated financial results for the year ended 31 March, 2025 have been audited and for the quarter ended 31 March, 2025 have been reviewed by the statutory auditors of the Company and they have issued an unmodified report thereon. nii. The above consolidated results represent consolidated results of the Company and its subsidiaries (together referred to as the Group'). niii. These financial results of the Group have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of regulation 33 the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and other accounting principles generally accepted in India. niv. Figures for the quarter ended 31 March, 2025 and 31 March, 2024 are the balancing figures between the audited figures in respect of full financial year and the published year to date unaudited figures up to the quarter ended 31 December, 2024 and 31 December, 2023 respectively, which were subjected to limited review. n nDue to size constraint, we have not pasted complete notes to statement of financial results. Please refer pdf file for complete notes to the statement of Financial Results for the quarter and financial year ended March 31, 2025.

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	3358000000
	Capital work-in-progress	35000000
	Investment property	334000000
	Goodwill	5481000000
	Other intangible assets	2511000000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	812000000
	Total non-current financial assets	812000000
	Deferred tax assets (net)	866000000
	Other non-current assets	136000000
	Total non-current assets	13533000000
2	Current assets
	Inventories	361000000
	Current financial asset
	Current investments	3267000000
	Trade receivables, current	881000000
	Cash and cash equivalents	2926000000
	Bank balance other than cash and cash equivalents	5461000000
	Loans, current	11000000
	Other current financial assets	504000000
	Total current financial assets	13050000000
	Current tax assets (net)	0
	Other current assets	224000000
	Total current assets	13635000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	27168000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	836000000
	Other equity	20891000000
	Total equity attributable to owners of parent	21727000000
	Non controlling interest	338000000
	Total equity	22065000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	1026000000
	Total non-current financial liabilities	1026000000
	Provisions, non-current	19000000
	Deferred tax liabilities (net)	33000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1078000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	135000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1853000000
	Total Trade payable	1988000000
	Other current financial liabilities	1116000000
	Total current financial liabilities	3104000000
	Other current liabilities	431000000
	Provisions, current	352000000
	Current tax liabilities (Net)	138000000
	Deferred government grants, Current	0
	Total current liabilities	4025000000
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	5103000000
	Total equity and liabilites	27168000000
	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 of the defined benefit obligations	-36000000	-49000000
	Total Amount of items that will not be reclassified to profit and loss	-36000000	-49000000
2	Income tax relating to items that will not be reclassified to profit or loss	-11000000	-13000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-1000000	0
	Total Amount of items that will be reclassified to profit and loss	-1000000	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-26000000	-36000000

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			6247000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			223000000
	Adjustments for decrease (increase) in inventories			12000000
	Adjustments for decrease (increase) in trade receivables, current			-153000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-9000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			123000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			81000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1419000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			34000000
	Adjustments for provisions, current			-8000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			40000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			665000000
	Adjustments for share-based payments			272000000
	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)			-263000000
	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)			1080000000
	Net cash flows from (used in) operations			7327000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1639000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5688000000
	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			0
	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			7000000
	Purchase of property, plant and equipment			443000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			96000000
	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			631000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3130000000
	Net cash flows from (used in) investing activities	-3031000000
	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			127000000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			833000000
	Payments of lease liabilities			338000000
	Dividends paid			2073000000
	Interest paid			223000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3340000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-683000000
	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			-683000000
	Cash and cash equivalents cash flow statement at beginning of period			3609000000
	Cash and cash equivalents cash flow statement at end of period			2926000000