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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 and nine months ended December 31 2025 &lt;BR&gt; 
2.These consolidated financial results of the Group have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013  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 &lt;BR&gt; 
3 Please see the table from the filed pdf. &lt;BR&gt; 
4a The Company incorporated wholly owned subsidiary, Laurus Specialty Chemicals Private Limited in India on December 01 2022. LSCPL has not commenced its operations &lt;BR&gt; 
4b During the quarter ended December 31 2025 the company has invested Rs 35 Crores into Laurus Bio Private Limited as per the definitive agreement with Laurus Labs Limited Parent Company Eight Roads Ventures and F Prime Capital. &lt;BR&gt; 
4c Pursuant to the joint venture agreement entered into by the Company with KRKA Pharma Private Limited KRKA Capital contribution of Rs 49 Crores have been made into KRKA in terms of the aforesaid agreement during the quarter ended December 31 2025 for 49 percent stake. The Company has accounted for the investment in KRKA as joint venture &lt;BR&gt; 
5.Pursuant to investment agreement entered into by the Company with Kurnool Renewables Private Limited Kurnool Renewables capital contributions have been made into Kurnool Renewables in terms of the aforesaid agreement during the quarter ended June 30 2025 . The Company has accounted for its investment in Kurnool Renewables as an associate wef May 12 2025 &lt;BR&gt; 
6.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 &lt;BR&gt; 
7The Board of Directors of the Company in its meeting held on August 21 2025 approved the proposed Composite Scheme of Arrangement for the demerger of Identified Business Undertaking of Laurus Synthesis Private Limited into Sriam Labs Private Limited and amalgamation of Remaining Undertaking of Laurus Synthesis Private Limited with the Company, subject to the necessary approval from National Company Law Tribunal, Amaravathi under section 230 and 232 of the Companies Act, 2013  and other applicable provisions of the Act and the rules made thereunder. The Company has filed a petition with NCLT on October 11 2025. Upon approval of the Scheme, Laurus Synthesis Private Limited shall stand dissolved without winding up with the Appointed Date of April 01 2026 or such other date as the NCLT may approve. Pending such approval the consolidated financial results of the Company for the quarter and nine months ended December 31 2025 quarter ended September 30 2025 quarter and nine months ended December 31 2024 and year ended March 31 2025 are presented without giving effect to the said merger &lt;BR&gt; 
8.During the quarter ended December 31 2025 the Company allotted 31683 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 &lt;BR&gt; 
9.The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety, Health and Working Condition Code.These Codes have been made effective from November 21 2025. The corresponding supporting rules under these codes are yet to be notified.The Group is in the process of evaluating the full impact of these new labour codes announced. The Group continues to monitor the finalisation of Central/State Rules and Clarifications from the Government on the other aspects of New Labour Code. 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