5243942026-01-012026-03-315243942026-03-315243942025-03-315243942025-04-012026-03-315243942026-01-012026-03-31in-capmkt:OtherExpenses1Member5243942025-04-012026-03-31in-capmkt:OtherExpenses1Member5243942026-03-31OtherNoncurrentFinancialAssetsDomain15243942026-03-31OtherNoncurrentAssetsDomain15243942026-03-31OtherCurrentFinancialAssetsDomain15243942026-03-31OtherCurrentAssetsDomain15243942026-03-31OtherNoncurrentLiabilitiesDomain15243942026-03-31OtherCurrentFinancialLiabilitiesDomain15243942026-03-31OtherCurrentLiabilitiesDomain15243942026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15243942025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15243942026-01-012026-03-31RelatedPartyTransactionDomain15243942025-12-31RelatedPartyTransactionDomain15243942026-03-31RelatedPartyTransactionDomain15243942026-01-012026-03-31RelatedPartyTransactionDomain25243942025-12-31RelatedPartyTransactionDomain25243942026-03-31RelatedPartyTransactionDomain25243942026-01-012026-03-31RelatedPartyTransactionDomain35243942025-12-31RelatedPartyTransactionDomain35243942026-03-31RelatedPartyTransactionDomain35243942026-01-012026-03-31RelatedPartyTransactionDomain45243942025-12-31RelatedPartyTransactionDomain45243942026-03-31RelatedPartyTransactionDomain45243942026-01-012026-03-31RelatedPartyTransactionDomain55243942025-12-31RelatedPartyTransactionDomain55243942026-03-31RelatedPartyTransactionDomain55243942026-01-012026-03-31RelatedPartyTransactionDomain65243942025-12-31RelatedPartyTransactionDomain65243942026-03-31RelatedPartyTransactionDomain65243942026-01-012026-03-31RelatedPartyTransactionDomain75243942025-12-31RelatedPartyTransactionDomain75243942026-03-31RelatedPartyTransactionDomain75243942026-01-012026-03-31RelatedPartyTransactionDomain85243942025-12-31RelatedPartyTransactionDomain85243942026-03-31RelatedPartyTransactionDomain85243942026-01-012026-03-31RelatedPartyTransactionDomain95243942025-12-31RelatedPartyTransactionDomain95243942026-03-31RelatedPartyTransactionDomain95243942026-01-012026-03-31RelatedPartyTransactionDomain105243942025-12-31RelatedPartyTransactionDomain105243942026-03-31RelatedPartyTransactionDomain105243942026-01-012026-03-31RelatedPartyTransactionDomain115243942025-12-31RelatedPartyTransactionDomain115243942026-03-31RelatedPartyTransactionDomain115243942026-01-012026-03-31RelatedPartyTransactionDomain125243942025-12-31RelatedPartyTransactionDomain125243942026-03-31RelatedPartyTransactionDomain125243942026-01-012026-03-31RelatedPartyTransactionDomain135243942025-12-31RelatedPartyTransactionDomain135243942026-03-31RelatedPartyTransactionDomain135243942026-01-012026-03-31RelatedPartyTransactionDomain145243942025-12-31RelatedPartyTransactionDomain145243942026-03-31RelatedPartyTransactionDomain145243942026-01-012026-03-31RelatedPartyTransactionDomain155243942025-12-31RelatedPartyTransactionDomain155243942026-03-31RelatedPartyTransactionDomain155243942026-01-012026-03-31RelatedPartyTransactionDomain165243942025-12-31RelatedPartyTransactionDomain165243942026-03-31RelatedPartyTransactionDomain165243942026-01-012026-03-31RelatedPartyTransactionDomain175243942025-12-31RelatedPartyTransactionDomain175243942026-03-31RelatedPartyTransactionDomain175243942026-01-012026-03-31RelatedPartyTransactionDomain185243942025-12-31RelatedPartyTransactionDomain185243942026-03-31RelatedPartyTransactionDomain185243942026-01-012026-03-31RelatedPartyTransactionDomain195243942025-12-31RelatedPartyTransactionDomain195243942026-03-31RelatedPartyTransactionDomain195243942026-01-012026-03-31RelatedPartyTransactionDomain205243942025-12-31RelatedPartyTransactionDomain205243942026-03-31RelatedPartyTransactionDomain205243942026-01-012026-03-31RelatedPartyTransactionDomain215243942025-12-31RelatedPartyTransactionDomain215243942026-03-31RelatedPartyTransactionDomain215243942026-01-012026-03-31RelatedPartyTransactionDomain225243942025-12-31RelatedPartyTransactionDomain225243942026-03-31RelatedPartyTransactionDomain225243942026-01-012026-03-31RelatedPartyTransactionDomain235243942025-12-31RelatedPartyTransactionDomain235243942026-03-31RelatedPartyTransactionDomain235243942026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares524394VIMTALABSNOTLISTEDINE579C01029Vimta Labs LimitedMain BoardEquity2025-04-012026-03-312026-05-062026-04-29INRMillionsQuarterlyFourth quarterSingle segmentCONTRACT RESEARCH AND TESTING SERVICES2026-05-0611:30:002026-05-0615:32:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-28https://vimta.com/wp-content/uploads/Policy-on-Related-Party-Transactions.pdffalsefalseNot Applicable.2026-01-012026-03-31AuditedStandalone109245000027510000111996000022475000000295700000321000012751000017832000082949000029047000002904700006243000016910000793400000211130000000021113000027700002139000008934000024.734.62004.734.62Notes to the results <BR> 1.The above Audited financial results for the quarter and year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board in its meeting held on May 06, 2026. <BR> 2.The results for the quarter and year ended March 31, 2026 were Audited by the statutory auditors of the company. An unmodified report was issued by them thereon. <BR> 3.These Audited 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 AS-108 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. 0.27 million for the quarter ended March 31, 2026, Rs. 0.69 million for the quarter ended December 31, 2025, Rs. 0.23 million for the quarter ended March 31, 2025, Rs. 1.20 million for the year ended March 31, 2026 and Rs. 4.3 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 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. 6.87 million for the quarter ended March 31, 2026, Rs. 11.18 million for the quarter ended December 31, 2025, Rs. 21.42 million for the quarter ended March 31, 2025, Rs. 49.86 million for the year ended March 31, 2026 and Rs. 18.5 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% 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 is to 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 in-principle 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 non-recurring 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 entityies during the quarter under review and the comparable periods. <BR> 12.The figures of the last quarter are the balancing figures between Audited figures in respect of the full financial year and published year to date figures up to the third quarter of the relevant financial years, which were subjected to limited review by the statutory auditors <BR> 13.The Board of Directors have recommended a final dividend for the financial year 2025-26 2 Rupees Two only per equity share of the face value of Rs. 2 each. <BR> 14.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.2025-04-012026-03-31AuditedStandalone40729000008989000041627900008079300000011440600001167000043772000070572000031071000001055690000-161600001039530000265480000-107000026441000007751200000000775120000-580000774540000893400002447939000017.417.20017.417.2Other Expenses178320000Other Expenses7057200003002060000179880000049290000007649000076490000628700002990000337358000029947000019980000105700000022969000042094000085000022570000175103000019820000022487000005622280000893400004479390000456873000045687300001562000015620000117020000265680000398320000177000004508000071500000116580000329670000463950000131160000460100001411000065523000010535500005622280000Other financial assets76490000Other non-current assets2990000Other financial assets22570000Other current assets198200000Other non-current liabilities265680000Other financial liabilities329670000Other current liabilities1311600000-48900000-4720000001888000000-310000057900000212740000043772000000097700000-72700000049860000000048540000067962000017191500000-5110000-2700000023663000010790000147142000000000000860000996800000000120000000000000319850000000002031000000-12966800000000003600000054280000044510000511000000-1035400007120000013000071330000158360000229690000Re-measurement of net defined benefit liability37000003700000Re-measurement of net defined benefit liability-780000-780000930000-200000002770000-580000Vimta Labs Limited******Dr. S P Vasireddi******Executive ChairmanRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration to executive directors have been approved by Shareholders too.20160000770000730000Vimta Labs Limited******Harriman Vungal******Executive Director (ED) - OperationsRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration to executive directors have been approved by Shareholders too.17280000530000710000Vimta Labs Limited******Harita Vasireddi******Managing DirectorRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration to executive directors have been approved by Shareholders too.17280000530000720000Vimta Labs Limited******Satya Sreenivas Neerukonda******Executive DirectorRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration to executive directors have been approved by Shareholders too.17280000530000730000Vimta Labs Limited******Dr. S P Vasireddi******Executive ChairmanAny other transactionCommissionAll the Related Parties Transaction are been approved by the Audit committee and the remuneration (including commission) to executive directors have been approved by Shareholders too.400000014600001880000Vimta Labs Limited******Harriman Vungal******Executive Director (ED) - OperationsAny other transactionCommissionAll the Related Parties Transaction are been approved by the Audit committee and the remuneration (including commission) to executive directors have been approved by Shareholders too.400000015400002250000Vimta Labs Limited******Harita Vasireddi******Managing DirectorAny other transactionCommissionAll the Related Parties Transaction are been approved by the Audit committee and the remuneration (including commission) to executive directors have been approved by Shareholders too.600000023100003190000Vimta Labs Limited******Satya Sreenivas Neerukonda******Executive DirectorAny other transactionCommissionAll the Related Parties Transaction are been approved by the Audit committee and the remuneration (including commission) to executive directors have been approved by Shareholders too.600000023100003190000Vimta Labs Limited******Sireesh Chandra Vungal******Son of ED - OperationsRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration paid to RP have been approved by Shareholders too.8280000140000200000Vimta Labs Limited******Praveena Vasireddi******Daughter of ChairmanRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration paid to RP have been approved by Shareholders too.3620000310000160000Vimta Labs Limited******Sujani Vasireddi******Company SecretaryRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration paid to RP have been approved by Shareholders too.4610000200000230000Vimta Labs Limited******Siva Rama Krishna Kambhampati******Chief Financial OfficerRemunerationShiva Rama Krishna Kambhampati is appointed as CFO w.e.f., 06th March,2025. The Audit Committee and Board has approved his appointment term along with remuneration in the meeting held on 24.01.20255210000360000270000Vimta Labs Limited******Sudheshna Vungal******Daughter of ED - OperationsRemunerationAll the Related Parties Transaction are been approved by the Audit committee and the remuneration paid to RP have been approved by Shareholders too.8500001800000Vimta Labs Limited******Y Prameela Rani******Independent DirectorAny other transactionSitting fee paid to the directorsSitting fee paid to the directors17000000Vimta Labs Limited******Sanjay Dave******Independent DirectorAny other transactionSitting fee paid to the directorsSitting fee paid to the directors21000000Vimta Labs Limited******G Purnachandra Rao******Independent DirectorAny other transactionSitting fee paid to the directorsSitting fee paid to the directors21000000Vimta Labs Limited******Bloomedha Info Solutions Private Limited******Companies in which some of the Directors or other relatives are interestedPurchase of goods or servicesThe related party transaction is approved by Audit Committee.100000000Vimta Labs Limited******Eurofins Analytical Services India Pvt Ltd******Entity holding 10% or more Equity SharesPurchase of goods or servicesThe related party transaction is approved by Audit Committee.6600000-10000Vimta Labs Limited******Eurofins DiscoverX Products, LLC******Entity holding 10% or more Equity SharesPurchase of goods or servicesThe related party transaction is approved by Audit Committee.5688000062400009740000Vimta Labs Limited******Escientia Advanced Sciences Private Limited******Companies in which some of the Directors or other relatives are interestedSale of goods or servicesThe related party transaction is approved by Audit Committee.2490000-970000-410000Vimta Labs Limited******Avanti Frozen Foods Private Limited******Companies in which some of the Directors or other relatives are interestedSale of goods or servicesThe related party transaction is approved by Audit Committee.0-4000030000Vimta Labs Limited******Avantel Limited******Companies in which some of the Directors or other relatives are interestedSale of goods or servicesThe related party transaction is approved by Audit Committee.2120000-20000-210000Vimta Labs Limited******Avanti Feeds Limited******Companies in which some of the Directors or other relatives are interestedSale of goods or servicesThe related party transaction is approved by Audit Committee.46000000178770000AuditedtrueM/s Gattamaneni & Cotrue2028-03-31