VIVIMEDLAB2023-04-012023-06-30 VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member VIVIMEDLAB2023-06-30 VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member VIVIMEDLAB2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member VIVIMEDLAB2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member VIVIMEDLAB2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532660 VIVIMEDLAB NA Vivimed Labs Limited Equity 2023-04-01 2024-03-31 2023-08-14 2023-07-28 INR Millions First quarter 16:00:00 20:30:00 2023-08-14 2023-08-14 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 353510000.00 1120000.00 354630000.00 174650000.00 7750000.00 -1550000.00 76270000.00 106610000.00 46990000.00 99660000.00 510380000.00 -155750000.00 0.00 -155750000.00 0.00 0.00 0.00 0.00 -155750000.00 0.00 0.00 0.00 0.00 -155750000.00 0.00 -155750000.00 0.00 0.00 0.00 0.00 165830000.00 2 1.88 1.82 0.00 0.00 1.88 1.82 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 August 14, 2023. The statutory auditors of the Company have carried out a limited review on consolidated financial results.. 2. These consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed w1der 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. Defaulted in repayment of Loans Outstanding: The Company has defaulted in repayment of dues to Banks and Financial institution amounting to Rs. 3,868.94 million as on 30.06.2023 as per books of Account. An amount of Rs. 106.14 million has been accounted as Provision for interest on the loan amount outstanding as on 30.06.2023. All the loan accounts outstanding as on 30.06.2023 are classiffied as NPA by the banks. 4. The subsidiaries considered for the consolidated financial statements for the Quarter ended June 30, 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. Other Expenses 99660000.00 Pharma Business 339407000.00 Speciality Chemicals Business 15220000.00 354627000.00 0.00 354627000.00 Pharma Business -36443000.00 Speciality Chemicals Business -12703000.00 -49146000.00 106610000.00 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. -155756000.00 Pharma Business 0.00 Speciality Chemicals Business 0.00 0.00 0.00 0.00 Pharma Business 0.00 Speciality Chemicals Business 0.00 0.00 0.00 0.00 0.00 0.00