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	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	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
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	www.zimlab.in
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
The Company has not made any defults on payment of Loans and Debts Securities during the period under review.

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	1085151000	3756355000
	Other income	15544000	56209000
	Total income	1100695000	3812564000
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	153291000	564062000
(e)	Finance costs	29092000	113858000
(f)	Depreciation, depletion and amortisation expense	52337000	198914000
(f)	Other Expenses
1	Other Expences	296936000	1081122000
	Total other expenses	296936000	1081122000
	Total expenses	1014210000	3636443000
3	Total profit before exceptional items and tax	86485000	176121000
4	Exceptional items	0	0
5	Total profit before tax	86485000	176121000
6	Tax expense
7	Current tax	33420000	44469000
8	Deferred tax	-1143000	14212000
9	Total tax expenses	32277000	58681000
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	54208000	117440000
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	54208000	117440000
17	Other comprehensive income net of taxes	-2519000	-5384000
18	Total Comprehensive Income for the period	51689000	112056000
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	487258000	487258000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1957880000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.11	2.41
	Diluted earnings (loss) per share from continuing operations	1.11	2.41
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	1.11	2.41
	Diluted earnings (loss) per share from continuing and discontinued operations	1.11	2.41
24	Debt equity ratio	0.0046	0.0046
25	Debt service coverage ratio	0.0195	0.0163
26	Interest service coverage ratio	0.0397	0.0255
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 quarters ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures for the years ended as on that date and the year to date figures upto the end of third quarter of the respective financial years on which auditors had performed a limited review n n4 The Company is 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1582814000
	Capital work-in-progress	440544000
	Investment property	0
	Goodwill	0
	Other intangible assets	53139000
	Intangible assets under development	216115000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	130390000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	10218000
	Total non-current financial assets	140608000
	Deferred tax assets (net)	0
	Other non-current assets	47161000
	Total non-current assets	2480381000
2	Current assets
	Inventories	864700000
	Current financial asset
	Current investments	0
	Trade receivables, current	936806000
	Cash and cash equivalents	3636000
	Bank balance other than cash and cash equivalents	4559000
	Loans, current	0
	Other current financial assets	3067000
	Total current financial assets	948068000
	Current tax assets (net)	0
	Other current assets	350703000
	Total current assets	2163471000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4643852000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	487258000
	Other equity	1957880000
	Total equity attributable to owners of parent	2445138000
	Non controlling interest
	Total equity	2445138000
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)	113010000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	536717000
	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	651814000
	Total Trade payable	718660000
	Other current financial liabilities	136840000
	Total current financial liabilities	1574145000
	Other current liabilities	51858000
	Provisions, current	6790000
	Current tax liabilities (Net)	29204000
	Deferred government grants, Current	0
	Total current liabilities	1661997000
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	2198714000
	Total equity and liabilites	4643852000
	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	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
	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
5	Total Other comprehensive income	-2519000	-5384000

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			176121000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			113858000
	Adjustments for decrease (increase) in inventories			-52071000
	Adjustments for decrease (increase) in trade receivables, current			51763000
	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			-1170000
	Adjustments for other financial assets, current			-2977000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			92771000
	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			-94044000
	Adjustments for depreciation and amortisation expense			198914000
	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			9384000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-3003000
	Adjustments for dividend income			0
	Adjustments for interest income			455000
	Adjustments for share-based payments			3940000
	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)			8612000
	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)			317046000
	Net cash flows from (used in) operations			493167000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-12853000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			506020000
	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			38509000
	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			5181000
	Purchase of property, plant and equipment			379166000
	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			403000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1086000
	Net cash flows from (used in) investing activities	-413102000
	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			122978000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-91021000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1897000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			4000
	Net increase (decrease) in cash and cash equivalents			1901000
	Cash and cash equivalents cash flow statement at beginning of period			1735000
	Cash and cash equivalents cash flow statement at end of period			3636000