LAURUSLABS2024-04-012024-06-30 LAURUSLABS2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member LAURUSLABS2024-06-30 LAURUSLABS2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member LAURUSLABS2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540222 LAURUSLABS NOTLISTED Laurus Labs Limited Equity 2024-04-01 2025-03-31 2024-07-25 2024-07-19 INR Crores First quarter 14:00:00 14:45:00 2024-07-25 2024-07-25 Not applicable Single segment Manufacturer of Generics API, Generics FDF, Synthesis and Bio Technology 2024-04-01 2024-06-30 Unaudited Consolidated 11949100000.00 25100000.00 11974200000.00 5720500000.00 226700000.00 -578700000.00 1739800000.00 491900000.00 1060600000.00 3128800000.00 11789600000.00 184600000.00 0.00 184600000.00 184100000.00 -121600000.00 62500000.00 0.00 122100000.00 0.00 0.00 0.00 4700000.00 126800000.00 3100000.00 129900000.00 125100000.00 1700000.00 128200000.00 1700000.00 1078300000.00 2 0.23 0.23 0.00 0.00 0.23 0.23 0.00 0.00 0.00 1. The above consolidated unaudited financial results of Laurus Labs Limited ( the Company ) including its subsidiaries (Collectively known as the Group ) and its associates (as mentioned in note 3) has been reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on July 25, 2024. The statutory auditors of the Company have carried out a limited review on consolidated financial results and have issued an unmodified conclusion in respect of the limited review for the quarter ended June 30, 2024. 2. These consolidated financial results of the Group have been prepared in accordance with the Indian Accounting Standards ('IND AS') prescribed under Section 133 of the Companies Act, 2013 ( the Act ) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ( SEBI ). 3. The consolidated financial results include the results of the following entities: (Please see the table in the results (pdf) filed with BSE and NSE) 4. a) The Company, through its wholly owned subsidiary, Laurus Synthesis Private Limited (LSPL), incorporated step down subsidiary, Laurus Ingredients Private Limited (LIPL) on January 09, 2021. LIPL has not commenced its operations and no share capital has been infused. LIPL has been striked off with effect from June 01, 2023. b) During the quarter ended December 31, 2022, the Company incorporated wholly owned subsidiary, Laurus Specialty Chemicals Private Limited (LSCPL) in India on December 01, 2022. LSCPL has not commenced its operations. 5. The Group is engaged in the manufacture and sale of Pharmaceuticals which constitutes a single reportable business segment as per Ind AS 108 - 'Operating Segments'. 6. During the quarter ended June 30, 2024, the Company allotted 193,456 equity shares of Rs. 2/- each, consequent to the exercise of the stock options by the employees of the Company under the Employee Stock Option Scheme. 7. The figures for the quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2024 and published year to date figures up to third quarter of the financial year ended March 31, 2024, which are subject to limited review by the statutory auditors. Other Expenses 3128800000.00 i. Remeasurement gains/(losses) on defined benefit plans 3800000.00 3800000.00 1000000.00 Exchange differences on translating the financial statements of foreign operations 300000.00 300000.00 0.00