Integrated Filing — IndAS

General information about company
Scrip Code	541400
NSE Symbol	ZIMLAB
MSEI Symbol	NOTLISTED
ISIN	INE518E01015
Name of company	ZIM Laboratories 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-May-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	Pharmaceutical Industry
Start date and time of board meeting	20-May-2025   15:00:00
End date and time of board meeting	20-May-2025   19:30:00
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	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	1087330000	3790310000
	Other income	17098000	57841000
	Total income	1104428000	3848151000
2	Expenses
(a)	Cost of materials consumed	486009000	1550040000
(b)	Purchases of stock-in-trade	32959000	115782000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-36414000	12665000
(d)	Employee benefit expense	163246000	607598000
(e)	Finance costs	29092000	113882000
(f)	Depreciation, depletion and amortisation expense	52890000	201134000
(f)	Other Expenses
1	Other Expenses	295562000	1066956000
	Total other expenses	295562000	1066956000
	Total expenses	1023344000	3668057000
3	Total profit before exceptional items and tax	81084000	180094000
4	Exceptional items	0	0
5	Total profit before tax	81084000	180094000
6	Tax expense
7	Current tax	34033000	46741000
8	Deferred tax	-1794000	11703000
9	Total tax expenses	32239000	58444000
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	48845000	121650000
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	48845000	121650000
17	Other comprehensive income net of taxes	-3924000	-275000
18	Total Comprehensive Income for the period	44921000	121375000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	48847000	121652000
	Total profit or loss, attributable to non-controlling interests	-2000	-2000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	44923000	121377000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2000	-2000
21	Details of equity share capital
	Paid-up equity share capital	487258000	487258000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2035117000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.01	2.5
	Diluted earnings (loss) per share from continuing operations	1.01	2.5
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	1.01	2.5
	Diluted earnings (loss) per share from continuing and discontinued operations	1.01	2.5
24	Debt equity ratio	0.0044	0.0044
25	Debt service coverage ratio	0.0188	0.0165
26	Interest service coverage ratio	0.0379	0.0258
27	Disclosure of notes on financial results		Notes A to C n n1 The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 20 May 2025 There are no qualifications in the audit report issued for the year ended 31 March 2025 n n2 These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standard Ind AS notified under the Companies Indian Accounting Standards Rules 2015 as amended as prescribed under Section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations and guidelines issued by the Securities and Exchange Board of India SEBI n n3 The figures for the quarter ended 31 March 2025 and 31 March 2024 represent the balance between audited figures in respect of the full financial years and those published till the third quarter of the respective financial years which were subjected to a limited review by the statutory auditor n n4 The Company and its subsidiaries are principally engaged in a single business segment which is pharmaceuticals n n5 Figures of previous period year have been regrouped rearranged wherever necessary The impact of the same is not material to the users of financial statement n n n n n n n nPlace Nagpur Anwar Daud nDate 20 May 2025 Managing Director

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	1583439000
	Capital work-in-progress	440544000
	Investment property	0
	Goodwill	1694000
	Other intangible assets	57633000
	Intangible assets under development	264105000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	10327000
	Total non-current financial assets	10827000
	Deferred tax assets (net)	0
	Other non-current assets	48918000
	Total non-current assets	2407160000
2	Current assets
	Inventories	864700000
	Current financial asset
	Current investments	0
	Trade receivables, current	1069203000
	Cash and cash equivalents	19466000
	Bank balance other than cash and cash equivalents	5459000
	Loans, current	0
	Other current financial assets	3067000
	Total current financial assets	1097195000
	Current tax assets (net)	0
	Other current assets	351179000
	Total current assets	2313074000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4720234000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	487258000
	Other equity	2035117000
	Total equity attributable to owners of parent	2522375000
	Non controlling interest	5000
	Total equity	2522380000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	403010000
	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	20697000
	Total non-current financial liabilities	423707000
	Provisions, non-current	0
	Deferred tax liabilities (net)	110501000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	534208000
	Current liabilities
	Current financial liabilities
	Borrowings, current	718645000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	66846000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	628212000
	Total Trade payable	695058000
	Other current financial liabilities	152679000
	Total current financial liabilities	1566382000
	Other current liabilities	61270000
	Provisions, current	6790000
	Current tax liabilities (Net)	29204000
	Deferred government grants, Current	0
	Total current liabilities	1663646000
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	2197854000
	Total equity and liabilites	4720234000
	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	Measurements of defind employee benefit plans	-3554000	-7595000
	Total Amount of items that will not be reclassified to profit and loss	-3554000	-7595000
2	Income tax relating to items that will not be reclassified to profit or loss	-1035000	-2211000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differenaces on translation of foreign operations	-1405000	5109000
	Total Amount of items that will be reclassified to profit and loss	-1405000	5109000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-3924000	-275000

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			180094000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			113882000
	Adjustments for decrease (increase) in inventories			-52071000
	Adjustments for decrease (increase) in trade receivables, current			-79905000
	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			-1279000
	Adjustments for other financial assets, non-current			-674000
	Adjustments for other financial assets, current			-7035000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			71249000
	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			-60592000
	Adjustments for depreciation and amortisation expense			201134000
	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			26678000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2999000
	Adjustments for dividend income			0
	Adjustments for interest income			511000
	Adjustments for share-based payments			13540000
	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)			6473000
	Other adjustments for non-cash items			-7197000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			220693000
	Net cash flows from (used in) operations			400787000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-10759000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			411546000
	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			7320000
	Purchase of property, plant and equipment			407977000
	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			75000
	Interest received			459000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			853000
	Net cash flows from (used in) investing activities	-399270000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			246240000
	Repayments of borrowings			178467000
	Payments of lease liabilities			35816000
	Dividends paid			0
	Interest paid			123002000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-91045000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-78769000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			2233000
	Net increase (decrease) in cash and cash equivalents			-76536000
	Cash and cash equivalents cash flow statement at beginning of period			96002000
	Cash and cash equivalents cash flow statement at end of period			19466000