ZIMLAB2023-04-012023-06-30 ZIMLAB2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member ZIMLAB2023-06-30 ZIMLAB2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 541400 ZIMLAB NIL Zim Laboratories Limited Equity 2023-04-01 2024-03-31 2023-08-14 2023-08-05 INR Lakhs First quarter 14:00:00 18:10:00 2023-08-14 2023-08-14 Not applicable Single segment Pharmaceutical Industry 2023-04-01 2023-06-30 Unaudited Standalone 670071000.00 6324000.00 676395000.00 317401000.00 6309000.00 -12565000.00 121240000.00 17342000.00 36596000.00 192298000.00 678621000.00 -2226000.00 0.00 -2226000.00 0.00 -796000.00 -796000.00 0.00 -1430000.00 0.00 0.00 0.00 0.00 -1430000.00 -1154000.00 -2584000.00 -2584000.00 0.00 487258000.00 10 -0.03 -0.03 0.00 0.00 -0.03 -0.03 0.00 0.01 0.01 Notes : 1) The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14 August 2023. There are no qualifications in the limited review report issued for the quarter ended 30 June 2023. 2) 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). 3) The figures for the quarters ended 31 March 2023 are the balancing figures between the audited figures for the year ended 31 March 2023 and the unaudited year to date figures upto 31 December 2022, on which auditors had performed a limited review. 4) The Company is principally engaged in a single business segment which is pharmaceuticals . 5) The Company had entered into an escrow agreement in 2017 (with subsequent renewals) with one of its shareholders, wherein the shareholder had provided his holdings to the extent of 30 Lakhs equity shares (including 25 Lakhs bonus shares) as a security towards realization of covered trade receivables. During the quarter, the equity shares have been liquidated at a gross consideration of Rs. 3,067.58 lakhs. Accordingly, the net amount realised (which is gross consideration as reduced by the applicable taxes and charges) has been recognised as a credit to the 'Retained Earnings' under 'Other equity' in accordance with the guidance under Ind AS 1- Presentation of Financial Statements, which states that transactions with shareholders (being the owners of Company), shall be recognized under Equity. 6) During the quarter ended 31 December 2022, the Company allotted 32,483,876 equity shares of face value Rs. 10 each as fully paid up bonus shares by capitalisation of securities premium aggregating to Rs. 3,248.39 lakhs, pursuant to an ordinary resolution passed by the shareholders in the extra ordinary general meeting on 12 December 2022. The Company has issued two bonus equity shares against one equity share held by its shareholders. Earnings per share for the quarter ended 30 June 2022 have been adjusted towards bonus shares issued. Place: Nagpur Anwar S. Daud Date: 14 August 2023 Managing Director Other Expenses 192298000.00 Measurements of defined employee benefit plans -1628000.00 -1628000.00 -474000.00 0.00