Integrated Filing — IndAS



General information about company
Scrip Code 500259
NSE Symbol LYKALABS
MSEI Symbol NOTLISTED
ISIN INE933A01014
Name of company Lyka 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 22-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 Audited
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 Pharmaceuticals
Start date and time of board meeting 22-May-2025   14:10:00
End date and time of board meeting 22-May-2025   15:10:00
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 Audited 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 334287000 1384954000
Other income 8201000 22317000
Total income 342488000 1407271000
2 Expenses
(a) Cost of materials consumed 96754000 370718000
(b) Purchases of stock-in-trade 39813000 198795000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5720000 -13596000
(d) Employee benefit expense 96112000 346326000
(e) Finance costs 4681000 22725000
(f) Depreciation, depletion and amortisation expense 14166000 67693000
(f) Other Expenses
1 other 66503000 303361000
Total other expenses 66503000 303361000
Total expenses 312309000 1296022000
3 Total profit before exceptional items and tax 30179000 111249000
4 Exceptional items 0 0
5 Total profit before tax 30179000 111249000
6 Tax expense
7 Current tax 6200000 27265000
8 Deferred tax 3694000 4652000
9 Total tax expenses 9894000 31917000
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 20285000 79332000
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 20285000 79332000
17 Other comprehensive income net of taxes 1809000 1809000
18 Total Comprehensive Income for the period 22094000 81141000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 17715000 80120000
Total profit or loss, attributable to non-controlling interests 2570000 -788000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 19529000 81934000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2565000 -793000
21 Details of equity share capital
Paid-up equity share capital 356900000 356900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.49 2.22
Diluted earnings (loss) per share from continuing operations 0.49 2.22
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 0.49 2.22
Diluted earnings (loss) per share from continuing and discontinued operations 0.49 2.22
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 768984000
Capital work-in-progress 2014000
Investment property
Goodwill 0
Other intangible assets 82166000
Intangible assets under development 10029000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 214000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 157244000
Total non-current financial assets 157458000
Deferred tax assets (net)
Other non-current assets 67093000
Total non-current assets 1087744000
2 Current assets
Inventories 124655000
Current financial asset
Current investments 193000
Trade receivables, current 430775000
Cash and cash equivalents 13441000
Bank balance other than cash and cash equivalents 0
Loans, current 501000
Other current financial assets 51097000
Total current financial assets 496007000
Current tax assets (net)
Other current assets 53654000
Total current assets 674316000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1762060000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 356900000
Other equity 678602000
Total equity attributable to owners of parent 1035502000
Non controlling interest 317000
Total equity 1035819000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 192063000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 11504000
Total non-current financial liabilities 203567000
Provisions, non-current 6509000
Deferred tax liabilities (net) 42928000
Deferred government grants, Non-current
Other non-current liabilities 6926000
Total non-current liabilities 259930000
Current liabilities
Current financial liabilities
Borrowings, current 187191000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 21209000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 128326000
Total Trade payable 149535000
Other current financial liabilities 83379000
Total current financial liabilities 420105000
Other current liabilities 30530000
Provisions, current 15636000
Current tax liabilities (Net) 40000
Deferred government grants, Current
Total current liabilities 466311000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 726241000
Total equity and liabilites 1762060000
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 Audited 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 Audited 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1809000 -1809000
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 1809000 1809000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
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 111249000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 22725000
Adjustments for decrease (increase) in inventories -28937000
Adjustments for decrease (increase) in trade receivables, current -151899000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -7119000
Adjustments for decrease (increase) in other non-current assets 20932000
Adjustments for other financial assets, non-current 10309000
Adjustments for other financial assets, current -16979000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 28507000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 12391000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 67693000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -268000
Adjustments for provisions, current -5753000
Adjustments for provisions, non-current -11713000
Adjustments for other financial liabilities, current 2250000
Adjustments for other financial liabilities, non-current 1500000
Adjustments for unrealised foreign exchange losses gains -10220000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
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) 0
Other adjustments for non-cash items 9301000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -57280000
Net cash flows from (used in) operations 53969000
Dividends received 0
Interest paid 0
Interest received -4629000
Income taxes paid (refund) 30346000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 18994000
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 33179000
Purchase of property, plant and equipment 156548000
Proceeds from sales of investment property 780000
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 4629000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -117960000
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 272025000
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 48000000
Repayments of borrowings 242696000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 24410000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 52919000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -46047000
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 -46047000
Cash and cash equivalents cash flow statement at beginning of period 59488000
Cash and cash equivalents cash flow statement at end of period 13441000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 D Kothary Yes 30-Nov-2025