5243942025-10-012025-12-315243942025-04-012025-12-315243942025-10-012025-12-31in-capmkt:OtherExpenses1Member5243942025-04-012025-12-31in-capmkt:OtherExpenses1Member5243942025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15243942025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares524394VIMTALABSNOTLISTEDINE579C01029Vimta Labs LimitedMain BoardEquity2025-04-012026-03-312026-01-282026-01-21INRMillionsQuarterlyThird quarterSingle segmentCONTRACT RESEARCH AND TESTING SERVICES2026-01-2811:00:002026-01-2814:30:00Not applicablefalsefalseNot applicable as there is no default.2025-10-012025-12-31UnauditedStandalone986330000183100001004640000193610000002840500001570000109190000166350000754770000249870000-1616000023371000068600000-107500005785000001758600000000175860000-31600001727000008927000023.963.94003.963.941.The above Unaudited financial results for the quarter and nine months ended December 31, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board in its meeting held on January 28, 2026. <BR> 2.The results for the quarter and nine months ended December 31, 2025 were subjected to Limited Review by the statutory auditors of the company. An unmodified report was issued by them thereon. <BR> 3.These Unaudited financial results 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 the guidelines issued by the Securities and Exchange Board of India SEBI in this regard. <BR> 4.The management has assessed the identification of reportable segments in accordance with the requirements of Ind AS108 Operating Segment and stated that the Company has only one reportable segment namely Contract Research and Testing Services. <BR> 5.The company had entered into a Public Private Partnership PPP agreement with Food Safety and Standards Authority of India FSSAI on June 29, 2021 to setup, operate and transfer SOT a National food Testing Laboratory NFL in JNPT,Mumbai. In accordance with the provisions of Ind AS 115, this arrangement has been considered as a Service Concessionaire Arrangement SCA and accordingly, revenue and costs are allocatable between those relating to lab setup services and those relating to operation and maintenance services. Further, the Company has acquired the right to charge the customer for the services to be rendered which has been assessed as an intangible asset. <BR> Revenue from operations and lab setup expenses include Rs. 0.69 million for the quarter ended December 31, 2025 Rs. 0.13 million for the quarter ended September 30, 2025, Rs. 2.42 million for the quarter ended December 31, 2024, and Rs. 4.30 million for the year ended March 31, 2025, respectively representing the revenues relating to lab setup services provided under SCA, the costs of fulfilling the contract and the right to charge the customer for the services to be rendered, respectively. <BR> 6.a Pursuant to Vimta Labs Employee Stock Option Plan 2021 VLESOP2021, the nomination and remunerations committee has granted 38,269 options to the eligible employees during its meeting held on January 28, 2026. <BR> b In respect of stock options granted pursuant to the Companys stock option plan, the fair value of the options is accounted as employee compensation expense over the vesting period. Consequently, the amount of employee benefits expense includes Rs. 11.18 million for the quarter ended December 31, 2025, Rs. 16.62 million for the quarter ended September 30, 2025, Rs. 2.49 million for the quarter ended December 31, 2024, and Rs. 18.50 million for the year ended March 31, 2025 respectively. <BR> 7.Details of discontinued operations: <BR> The company vide Business Transfer Agreement BTA dated August 30, 2024 entered with Thyrocare Technologies Limited Buyer for sale and transfer of its Diagnostic and Pathological services business Business under slump sale, for a consideration of Rs. 70 million, transferred the said Business to the buyer on October 11, 2024. In addition to the above consideration, the company through the Brand and Trademarks License Agreement BTLA with the buyer, will receive a Brand Royalty fee of 5 Percent of the Revenue from this business over a period of at least 2 years from the date of actual transfer of business. <BR> 8.Issue of Bonus Shares <BR> Pursuant to the approval of shareholders at 35th Annual General Meeting held on June 06,2025, the Company has issued Bonus shares in the ratio of 1:1. i.e., 1 one bonus equity share of Rs. 2 each for every 1 one fully paid up equity shares held. Subsequently, on June 14, 2025 the Company allotted 2,22,52,784 equity shares to shareholders who held equity shares as on the record date of June 13, 2025. Consequently Rs. 44.51 million representing par value of Rs. 2 per share was transferred from securities Premium to the Share Capital Account. <BR> Earnings per share for all prior periods have been proportionately adjusted accordingly. <BR> 9.Employee Stock Option Plan ESOP <BR> The shareholders have authorized the Board of Directors to make corresponding adjustments to the Employee Stock Option ESOP grants pursuant to the bonus issue and the Company has applied to the Stock Exchanges for inprinciple approval of the 5,18,260 ESOP grants arising from the bonus issue, for which the company got approvals on August 29, 2025 from BSE and on September 01, 2025 from NSE. <BR> 10.Pursuant to the implementation of the new labour code effective from 21st November, 2025 by the Government of India, the Company has reassessed the impact of the changes based on actuarial valuation and recognised an incremental impact of past service cost in gratuity amounting to Rs. 16.16 million, arising primarily from the revision in the definition of wages. Considering its nonrecurring nature and quantum involved, past service cost is presented under exceptional items in the statement of profit & loss for the period ended December 31, 2025. The Company will continue to monitor the finalization of central and state rules, clarifications from the government on other aspects of the labour code and will provide appropriate impact as needed. <BR> 11.The company does not have any subsidiary/associate/joint venture entity ies during the quarter under review and the comparable periods <BR> 12.The previous period figures have been regrouped/rearranged wherever necessary to make it comparable with the current period. <BR> Kindly refer to the PDF uploaded on the stock exchange platforms and available on the company website for the complete notes to the Financial Results, as the XBRL utility restricts the use of special characters and we are unable to insert the table mentioned in point number 7. The PDF provides a complete and accurate understanding of the notes.2025-04-012025-12-31UnauditedStandalone29804500006238000030428300005831800000084836000084600003102100005274000002277610000765220000-16160000749060000203050000-1798000018507000005639900000000563990000-335000056064000089270000212.6712.580012.6712.58Other expenses166350000Other expenses527400000Re-measurements of net defined benefit liability-4230000-4230000Re-measurements of net defined benefit liability-4480000-4480000-1070000-113000000-3160000-3350000