VIVIMEDLAB2023-10-012023-12-31 VIVIMEDLAB2023-10-012023-12-31 VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member VIVIMEDLAB2023-12-31 VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member VIVIMEDLAB2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member VIVIMEDLAB2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member VIVIMEDLAB2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532660 VIVIMEDLAB na Vivimed Labs Limited Equity 2023-04-01 2024-03-31 2024-02-14 2024-01-31 INR Millions Third quarter 16:00:00 19:20:00 2024-02-14 2024-02-14 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 414620000.00 390000.00 415010000.00 208290000.00 6300000.00 3050000.00 97540000.00 132110000.00 47040000.00 86710000.00 581040000.00 -166030000.00 0.00 -166030000.00 0.00 -5540000.00 -5540000.00 0.00 -160490000.00 0.00 0.00 0.00 0.00 -160490000.00 0.00 -160490000.00 0.00 0.00 165830000.00 2 -1.24 -1.20 0.00 0.00 -1.24 -1.20 0.00 0.00 0.00 NOTES: 1. The above unaudited consolidated financial results of Vivimed Labs Limited ( the Company ) as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on February 14, 2024. The statutory auditors of the Company have carried out a limited review on consolidated financial results and expressed a modified conclusion thereon. 2. These consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder ('IND AS') and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ( SEBI ). 3. The company has defaulted in repayment of dues to Banks nad Fianncial institution amounting to Rs. 3482.94 Million as on 31.12.2023 as per books of Account. An amount of Rs. 355.95 Million has been accounted as Provision for intrest on the loan amount outstanding as on 31.12-2023. All the loan accounts outstanding as on 31.12.2023 are classified as NPA by the banks. 4. The subsidiaries (100%) considered for the consolidated financial statements for the Quarter and nine months ended December 31, 2023 are Finoso Pharma Private Limited, Vivimed Labs USA Inc, Vivimed Holdings Ltd and Vivimed Labs Mauritius Ltd 5. In line with provisions of Ind AS 108 Operating segments, the Group has primarily two segments speciality chemicals and Pharma and accordingly considered under reportable segments by the Group 6.Corresponding numbers of previous period / year have been regrouped, wherever necessary. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 1104550000.00 23510000.00 1128060000.00 556590000.00 14050000.00 5260000.00 271640000.00 357660000.00 141060000.00 306560000.00 1652820000.00 -524760000.00 0.00 -524760000.00 0.00 -17680000.00 -17680000.00 0.00 -507080000.00 0.00 0.00 0.00 0.00 -507080000.00 0.00 -507080000.00 0.00 0.00 165830000.00 2 -5.42 -5.26 0.00 0.00 -5.42 -5.26 0.00 0.00 0.00 Other Expenses 86710000.00 Other Expenses 306560000.00 Pharma Business 415000000.00 Spechem Busines 10000.00 Pharma Business 1101390000.00 Spechem Busines 26670000.00 415010000.00 1128060000.00 0.00 0.00 415010000.00 1128060000.00 Pharma Business -32810000.00 Spechem Busines -1100000.00 Pharma Business -156190000.00 Spechem Busines -10910000.00 -33910000.00 -167100000.00 132110000.00 357660000.00 0.00 Segmental capital employed As certain assets of the company including manufacturing facilities and treasury assets and liabilities are often deployed interchangebility across segments, it is impractical to allocate these assets and liabilities to each segment. Hence, the details for capital employed have not been disclosed in the above table. 0.00 -166020000.00 -524760000.00 Pharma Business 0.00 Spechem Busines 0.00 0.00 0.00 0.00 Pharma Business 0.00 Spechem Busines 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00