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	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	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
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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	www.lalpathlabs.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
NotApplicable

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	5772000000	23516000000
	Other income	252000000	1115000000
	Total income	6024000000	24631000000
2	Expenses
(a)	Cost of materials consumed	1113000000	4552000000
(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	1094000000	4584000000
(e)	Finance costs	48000000	215000000
(f)	Depreciation, depletion and amortisation expense	346000000	1342000000
(f)	Other Expenses
1	Fees to collection centers/channel partners	758000000	3351000000
2	Other expenses	1216000000	4374000000
	Total other expenses	1974000000	7725000000
	Total expenses	4575000000	18418000000
3	Total profit before exceptional items and tax	1449000000	6213000000
4	Exceptional items	0	0
5	Total profit before tax	1449000000	6213000000
6	Tax expense
7	Current tax	380000000	1633000000
8	Deferred tax	-415000000	-393000000
9	Total tax expenses	-35000000	1240000000
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	1484000000	4973000000
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	1484000000	4973000000
17	Other comprehensive income net of taxes	-25000000	-36000000
18	Total Comprehensive Income for the period	1459000000	4937000000
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	836000000	836000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		20506000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	17.8	59.7
	Diluted earnings (loss) per share from continuing operations	17.78	59.61
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	17.8	59.7
	Diluted earnings (loss) per share from continuing and discontinued operations	17.78	59.61
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Due 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3207000000
	Capital work-in-progress	35000000
	Investment property	334000000
	Goodwill	4711000000
	Other intangible assets	2261000000
	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	1139000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	797000000
	Total non-current financial assets	1936000000
	Deferred tax assets (net)	845000000
	Other non-current assets	108000000
	Total non-current assets	13437000000
2	Current assets
	Inventories	323000000
	Current financial asset
	Current investments	3017000000
	Trade receivables, current	1054000000
	Cash and cash equivalents	2666000000
	Bank balance other than cash and cash equivalents	5009000000
	Loans, current	10000000
	Other current financial assets	480000000
	Total current financial assets	12236000000
	Current tax assets (net)	0
	Other current assets	214000000
	Total current assets	12773000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	26210000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	836000000
	Other equity	20506000000
	Total equity attributable to owners of parent	21342000000
	Non controlling interest
	Total equity	21342000000
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	983000000
	Total non-current financial liabilities	983000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	983000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	131000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1800000000
	Total Trade payable	1931000000
	Other current financial liabilities	1073000000
	Total current financial liabilities	3004000000
	Other current liabilities	407000000
	Provisions, current	336000000
	Current tax liabilities (Net)	138000000
	Deferred government grants, Current	0
	Total current liabilities	3885000000
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	4868000000
	Total equity and liabilites	26210000000
	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	Remeasurement of the defined benefit obligations	-35000000	-48000000
	Total Amount of items that will not be reclassified to profit and loss	-35000000	-48000000
2	Income tax relating to items that will not be reclassified to profit or loss	-10000000	-12000000
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	-25000000	-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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6213000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			215000000
	Adjustments for decrease (increase) in inventories			6000000
	Adjustments for decrease (increase) in trade receivables, current			-215000000
	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			128000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			76000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1342000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			30000000
	Adjustments for provisions, current			-13000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			38000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			240000000
	Adjustments for interest income			614000000
	Adjustments for share-based payments			271000000
	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)			-256000000
	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)			733000000
	Net cash flows from (used in) operations			6946000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1546000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5400000000
	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			10000000
	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			433000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			95000000
	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			240000000
	Interest received			577000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3216000000
	Net cash flows from (used in) investing activities	-2930000000
	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			328000000
	Dividends paid			1999000000
	Interest paid			215000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3248000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-778000000
	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			-778000000
	Cash and cash equivalents cash flow statement at beginning of period			3444000000
	Cash and cash equivalents cash flow statement at end of period			2666000000