5324882025-10-012025-12-315324882025-04-012025-12-315324882025-10-012025-12-31in-capmkt:OtherExpenses1Member5324882025-04-012025-12-31in-capmkt:OtherExpenses1Member5324882025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324882025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324882025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15324882025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532488DIVISLABNOTLISTEDINE361B01024Divi's Laboratories LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-01-30INRCroresQuarterlyThird quarterSingle segmentManufacture of Active Pharmaceutical Ingredients, Intermediates and Nutraceutical Ingredients2026-02-1111:00:002026-02-1112:25:00Not applicable2025-10-012025-12-31UnauditedConsolidated2604000000088000000026920000000121700000000-272000000036700000006000000011800000004020000000183800000008540000000-74000000078000000002080000000-1100000001970000000058300000000000583000000016000000059900000005830000000059900000000530000000221.9821.980021.9821.981.The above Statement of Consolidated Unaudited Financial Results (‘Consolidated Statement’) for the quarter and nine months ended 31st December, 2025 is prepared in accordance with the recognition and measurement principles laid down in applicable Indian Accounting Standards (Ind AS), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. This Consolidated Statement has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11th February, 2026. The statutory auditors have carried out a limited review of this Consolidated Statement and issued an unmodified report thereon. <BR> 2.The Consolidated Unaudited Financial Results include the financial results of Divi’s Laboratories Limited (‘Parent Company’) and its two subsidiaries Divis Laboratories (USA) Inc. and Divi’s Laboratories Europe AG (together referred as the “Group”) <BR> 3.The Group is engaged in the manufacture of Active Pharmaceutical ingredients, intermediates, and nutraceutical ingredients and the same constitutes single reportable business segment as per Ind AS 108. <BR> 4.The Group does not have any discontinued operations and the profit for the period represents the profits from continuing operations only. <BR> 5.On November 21, 2025, the Government of India notified the four labour codes viz., the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) consolidating twenty-nine existing labour laws. The Ministry of Labour and Employment published draft central rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Parent Company has assessed the impact based on the best available information and recognised the incremental impact of employee benefits expense of Rs.74 crores. The said incremental impact primarily arises due to change in the definition of wages and the same has been accounted in accordance with the applicable accounting standards. Considering its non-recurring nature and amount involved, such incremental impact is presented under "Exceptional items" in the Consolidated Statement. The Parent Company will continue to monitor the finalisation of Central and State Rules, clarifications from the government on other aspects of the Labour Codes and will provide appropriate impact, if any, on measurement of liability for employee benefits when available. <BR> 6. Forex gain included in Other Income for the respective periods is as given below. <BR> (Rs. in Crores) <BR> Quarter ended Nine Months ended Year ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> Forex gain 19 63 10 121 38 48 <BR> <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated77290000000352000000080810000000316400000000-1900000000106100000001700000003430000000118700000005582000000024990000000-740000000242500000006190000000-110000000608000000001817000000000001817000000022000000018390000000181700000000183900000000530000000268.4468.440068.4468.44Other Expenses4020000000Other Expenses11870000000Gain/(Loss) on Remeasurement of post-employment benefit obligations170000000170000000Gain/(Loss) on Remeasurement of post-employment benefit obligations1600000001600000004000000040000000Gain on exchange differences in translating the financial statements of foreign operations4000000040000000Gain on exchange differences in translating the financial statements of foreign operations1300000001300000001000000030000000160000000220000000