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Lal Path Labs Ltd.Main BoardEquity2025-04-012026-03-312026-04-302026-03-27INRMillionsQuarterlyFourth quarterSingle segmentThe business of running laboratories for carrying out Pathological investigations of various branches of Bio-chemistry, Hematology, Histopathology, Microbiology, Electrophoresis, Immuno-chemistry, Immunology, Virology, Cytology, other pathological and radiological investigations.2026-04-3011:30:002026-04-3015:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-30https://media.lalpathlabs.com/2026-02/e2734ad1-6dc6-4e03-991d-62ad36076310.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone67520000003700000007122000000128900000000121400000059000000427000000243400000054230000001699000000016990000002730000001500000028800000001411000000000014110000004300000014540000001676000000108.458.44008.458.44i. The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 30 April, 2026. The financial results for the year ended 31 March, 2026 have been audited and for the quarter ended 31 March, 2026 have been reviewed by the statutory auditors of the Company and they have issued an unmodified report thereon. <BR> ii. These financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS)prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and other accounting principles generally accepted in India. <BR> iii. Figures for the quarter ended 31 March, 2026 and 31 March, 2025 are the balancing figures between the audited figures in respect of full financial year and the published year to date unaudited figures up to the third quarter ended 31 December, 2025 and 31 December, 2024 respectively, which were subjected to limited review. <BR> iv. During the year ended 31 March 2026, the Company has issued 4,000 equity shares of face value of Rs. 10 each respectively, on exercise of employee stock options. <BR> Further, during the year ended 31 March 2026, the Company has issued 183,775 equity shares of face value of Rs. 10 each , to "Dr. Lal Pathlabs Employee Welfare Trust" under Employee Stock Option Plan, 2022 ("ESOP Plan, 2022"). <BR> v. The Board of Directors of the Company at their meeting held on 30 April 2026 has proposed final dividend (subject to the approval of shareholders at the ensuing Annual General Meeting) of INR 4 per equity share (face value of INR 10 each) for the financial year ended 31 March, 2026. The total dividend for the year including the final dividend (subject to the approval of shareholders at the ensuing Annual General Meeting) is INR 20.5 per equity share having face value of INR 10 each. <BR> <BR> The Board of Directors of the Company had approved third interim dividend of INR 3.5 per equity share (face value of INR 10 each) at their meeting held on 30 January, 2026 and this was paid on 16 February,2026. <BR> <BR> The Board of Directors of the Company had approved second interim dividend of INR 7 per equity share (face value of INR 10 each) at their meeting held on 31 October, 2025 and this was paid on 17 November, 2025. <BR> <BR> The Board of Directors of the Company had approved an interim dividend of INR 6 per equity share (face value of INR 10 each) at their meeting held on 31 July, 2025 and this was paid on 14 August, 2025. <BR> <BR> The Board of Directors of the Company had proposed final dividend of INR 6 per equity share (face value of INR 10 each) for the financial year ended 31 March, 2025. The same was approved by the shareholders in the Annual General Meeting held on 28 June, 2025 and this was paid on 2 July, 2025. <BR> <BR> vi.During the year ended 31 March 2025, Dr. Lal PathLabs Kenya Private Limited (Wholly Owned Subsidiary), a Company incorporated in the Republic of Kenya, has been dissolved and its name has been struck off, with effect from the date of publication of gazette notification dated September 13, 2024. <BR> <BR> vii. The Board of the Company had earlier noted approval by the board of Suburban Diagnostics India Private Limited ("SDIPL"), a wholly owned subsidiary of the Company for voluntary liquidation of SDIPL under the provisions of Insolvency and Bankruptcy Code, 2016, wherein the business undertaking of SDIPL was sought to be distributed to the Company on a going concern basis. The shareholders of SDIPL at their Extra-Ordinary General Meeting held on 6 February, 2025 also accorded approval for the voluntary liquidation of SDIPL. On 18 March, 2025, the liquidator of SDIPL based on the approved scheme has distributed the entire business undertaking of SDIPL to the Company, on a going concern basis. The Hon’ble National Company Law Tribunal (“NCLT”), Mumbai Bench vide its order dated February 27, 2026, approved dissolution of SDIPL. <BR> <BR> The said distribution of business undertaking has been accounted for using the pooling of interests method in accordance with Appendix C of Ind AS 103 ‘Business combinations of entities under common control’. Accordingly, the comparative financial information for the previous periods have been restated to give effect of the consummation of business undertaking from beginning of the period disclosed and all assets, liabilities and reserves of SDIPL together with intangible assets – long term service agreements and related deferred tax liability has been recognised in the Standalone Financial Statement. <BR> <BR> The above distribution resulted in inter-alia recognition of long term service agreements in block of intangible assets in tax books of the Company at fair value on 18 March, 2025. Accordingly, deferred tax credit of INR 408 million has been recognised in statement of profit or loss for the quarter and year end 31 March, 2025. <BR> <BR> viii. The shareholders of the Company on December 07, 2025 had approved, through postal ballot, the issuance of bonus shares, in the proportion of 1:1, i.e. 1 (One) bonus equity share of Rs.10 each for every 1 (One) fully paid-up equity share held as on the record date. The Board of Director's had fixed December 19, 2025 as record rate. Accordingly, the entity has allotted 8,37,75,510 bonus equity shares on December 22, 2025 by capitalizing share premium. In accordance with the 'Ind AS 33 - Earnings per Share', the figures of Earnings Per Share for the quarter March 31, 2025 and year ended March 31, 2025 have been restated to give effect to the allotment of the bonus shares. <BR> <BR> ix. On November 21, 2025, the Government of India notified provisions of 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’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefit during employment and post-employment. The Labour Codes, amongst other things, introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed and estimated the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by 301 Million. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Item” in the Standalone Statement of Profit and Loss for the three months ended December 31, 2025. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. <BR> <BR> x. The Board of Directors of the Company, which has been identified as being the chief operating decision maker (CODM), evaluates the Company's performance, allocates resources based on the analysis of the various performance indicators of the Company as a single unit. Therefore there is no reportable segment for the Company, in accordance with the requirements of Indian Accounting Standard 108- 'Operating Segments', notified under the Companies (Indian Accounting Standard) Rules, 2015. <BR> xi. During the year, the company has regrouped manpower cost aggregating to INR 264 million for the year ended 31 March, 2025, INR 79 million for quarter ended 31 December 2025, INR 69 million for the quarter ended 31 March 2025, representing collection and transportation charges carried out through third party from employee benefit expenses to other expenses in line with the nature of contract. <BR> xii. Refer Annexure A for Statement of Standalone Assets and Liabilities and Annexure B for Standalone Cash Flow Statement. <BR> <BR> 2025-04-012026-03-31AuditedStandalone26476000000112700000027603000000508000000000475200000022000000015410000009107000000207000000006903000000-3010000006602000000150600000014000000152000000005082000000000050820000005000000051320000001676000000102305300000030.4530.40030.4530.4Fees to collection centers/channel partners988000000Other expenses1446000000Fees to collection centers/channel partners3948000000Other expenses515900000046940000005500000032800000047110000001699000000100000000011390000000100000019290000003069000000815000000165000000155460000004060000003993000000134200000023440000006094000000170000005350000001432500000002150000001494600000000304920000001676000000230530000002472900000024729000000000014190000001419000000000141900000001680000001591000000175900000014060000003165000000392000000718000000690000000434400000000576300000030492000000Other financial assets1929000000Non-current tax assets (net)159000000Other non-current assets6000000Other financial assets535000000Other current assets215000000Lease liabilities1419000000Other financial liabilities896000000Lease liabilities510000000Other current liabilities392000000220000000-83000000-331000000030000000-27000000-800000001310000000-1300000001541000000044800000005000000000189000000616000000238000000-2570000000-3400000050000000001123000000772500000000016660000000605900000000000000500000016440000000006200000000000000000001890000006090000000-2918000000-3821000000000000186000000000355000000217000000022100000000-2560000000-3220000000-32200000026660000002344000000Remeasurement of the defined benefit obligations5700000057000000Remeasurement of the defined benefit obligations67000000670000001400000017000000004300000050000000Dr. Lal Pathlabs Limited******Paliwal Diagnostics Private Limited******SubsidairySale of goods or services12730000NA1273000000Dr. Lal Pathlabs Limited******Dr. Lal PathLabs Nepal Private Limited******Wholly Owned SubsidiarySale of goods or services30170000NA30170000122470000128710000Dr. Lal Pathlabs Limited******Dr. Lal PathLabs Bangladesh Private Limited******SubsidairySale of goods or services22330000NA22330000151770000174100000Dr. Lal Pathlabs Limited******Pathlabs Unifiers Private Limited******Wholly Owned SubsidiarySale of goods or services2300000NA230000000Dr. Lal Pathlabs Limited******APRL PathLabs Private Limited******SubsidairySale of goods or services2350000NA235000000Dr. Lal Pathlabs Limited******Centrapath Labs Private Limited******SubsidairySale of goods or services2060000NA206000000Dr. Lal Pathlabs Limited******Dr. Lal Ventures Private Limited******Wholly Owned SubsidiarySale of goods or services4790000NA47900000840000Dr. Lal Pathlabs Limited******Chanre Laboratory Private Limited******SubsidairySale of goods or services1880000NA188000000Dr. Lal Pathlabs Limited******APRL PathLabs Private Limited******SubsidairyPurchase of goods or services10730000NA1073000000Dr. Lal Pathlabs Limited******Centrapath Labs Private Limited******SubsidairyPurchase of goods or services15830000NA1583000000Dr. Lal Pathlabs Limited******Chanre Laboratory Private Limited******SubsidairyPurchase of goods or services2420000NA242000000Dr. Lal Pathlabs Limited******Paliwal Diagnostics Private Limited******SubsidairyPurchase of goods or services50000NA5000000Dr. Lal Pathlabs Limited******Dr. Vandana Lal******Key Management Personnel and its relativesRemuneration16200000NA1620000000Dr. Lal Pathlabs Limited******(Hony) Brig. 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