VIVIMEDLAB2024-10-012024-12-31 VIVIMEDLAB2024-10-012024-12-31 VIVIMEDLAB2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member VIVIMEDLAB2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member VIVIMEDLAB2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532660 VIVIMEDLAB na Vivimed Labs Limited Equity 2024-04-01 2025-03-31 2025-02-14 2025-01-30 INR Millions Third quarter 17:00:00 21:10:00 2025-02-14 2025-02-14 Not applicable Single segment Pharma business 2024-10-01 2024-12-31 Unaudited Consolidated 365100000.00 670000.00 365770000.00 147140000.00 0.00 49730000.00 72940000.00 4830000.00 66150000.00 84730000.00 425520000.00 -59750000.00 0.00 -59750000.00 0.00 0.00 0.00 0.00 -59750000.00 0.00 0.00 0.00 0.00 -59750000.00 0.00 -59750000.00 0.00 0.00 0.00 0.00 165830000.00 2 -0.72 -0.70 0.00 0.00 -0.72 -0.70 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, 2025. 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. In line with provisions of IND-AS 108 Operating segments, the Group has primarily in Pharma Segment and accordingly the segment reporting is not applicable to the company. 4. The subsidiaries (100%) considered for the consolidated financial statements for the Quarter and nine months ended December 31, 2024 are Finoso Pharma Private Limited, Vivimed Labs USA Inc, Vivimed Holdings Ltd and Vivimed Labs Mauritius Ltd 5. The Company has defaulted in repayment of dues to banks and Financial Institution amounting to Rs 3,746.40 million as on 31.12.2024 as per books of account. All the loan accounts outstanding as on 31.12.2024 are classified as NPA by the banks. In view of ongoing negotiation with lenders for settlement, interest for the period is not accounted. 6.Deferred tax will be calculated at the end of year. 7.Corresponding numbers of previous period / year have been regrouped, wherever necessary. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 906550000.00 1540000.00 908090000.00 500020000.00 0.00 -15940000.00 196070000.00 12070000.00 147240000.00 332230000.00 1171690000.00 -263600000.00 0.00 -263600000.00 0.00 0.00 0.00 0.00 -263600000.00 0.00 0.00 0.00 0.00 -263600000.00 0.00 -263600000.00 0.00 0.00 0.00 0.00 165830000.00 2 -3.18 -3.09 0.00 0.00 -3.18 -3.09 0.00 0.00 0.00 Other Expenses 84730000.00 Other Expenses 332230000.00