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Dental LimitedMain BoardEquity2025-04-012026-03-312026-05-212026-05-18INRMillionsQuarterlyFourth quarterSingle segmentIntegrated Dental Products2026-05-2116:00:002026-05-2119:55:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-03-26https://www.laxmidentallimited.com/public/investors/policies/new/Related%20Party%20Transaction%20Policy.pdftrue1falseNot applicable2026-01-012026-03-31AuditedStandalone5573600001990000057726000017633000033070000-307500002185400002730000333000007823000051145000065810000065810000-4760000990000-3770000069580000000-16000006798000051300007311000010992000021.241.24001.241.241 The standalone audited financial results of the Company for the year ended 31 March 2026 have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The aforesaid results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 21 May 2026. The Statutory Auditors of the Company have carried out an audit of the above results and have expressed an unmodified opinion. <BR> <BR> 2 The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published year-to-date figures up to the third quarter of the respective financial years. <BR> <BR> 3 As permitted by paragraph 4 of Indian Accounting Standard (Ind AS) 108 “Operating Segments”, notified under Section 133 of the Companies Act, 2013, read together with the relevant rules issued thereunder, if a single financial report contains both consolidated financial statements and the separate financial statements of the parent, segment information need to be presented only on the basis of the consolidated financial statements. Thus, disclosure required by Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 on segment wise revenue results and capital employed are given in consolidated financial results. <BR> <BR> 4 "On 7 May 2024, the Company sold one of its investment properties for a total sale consideration of INR 101 million. The book value of the said property as on the date of sale was INR 7.10 million. Accordingly, the Company recognized a gain on sale of investment property amounting to INR 93.90 million. The tax expense arising from the transaction was initially computed at INR 27.73 million, and the net gain (after tax) of INR 66.17 million was disclosed as an exceptional gain in the financial statements for the period ended 31 December 2024. <BR> During the year ended 31 March 2025, the Company opted to avail the benefit under Section 115BAA of the Income-tax Act, 1961, which resulted in a change in the applicable tax rate. Consequently, the net tax effect on the aforesaid transaction was revised to INR 23.64 million, and the net exceptional gain has been recomputed to INR 70.27 million in these financial results to reflect the impact of the revised tax rate." <BR> <BR> 5 Effective 21 November 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, 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, collectively referred to as the 'New Labour Codes'. The New Labour Codes has resulted in material increase in provision for gratuity expenses on account of recognition of past service costs. Based on the requirements of New Labour Codes and relevant Accounting Standard, the Company has assessed and accounted the estimated incremental impact of INR 51.56 millions as an Exceptional Item in the standalone audited statement of financial results for the year ended 31 March 2026. Upon notification of the related Rules to the New Labour Codes by the Government and any further clarification from the Government on other aspects of the New Labour Codes, the Company will evaluate and account for additional impact if any, in subsequent periods. <BR> <BR> 6 The utilisation of the proceeds of initial public offer (IPO) as on 31 March 2026 is summarised as below: <BR> <BR> (INR in millions) <BR> Particulars Objects of the issue <BR> (as per offer document) Utilised upto <BR> 31-Mar-2026 Unutilised as on <BR> 31-Mar-2026 <BR> Repayment/prepayment, in full or in part, of certain outstanding borrowings availed by our company 229.84 229.84 - <BR> Investment in certain Subsidiaries for the repayment/ prepayment, in full or in part, of certain outstanding borrowings 46.00 46.00 - <BR> Funding of capital expenditure requirements for purchase of new machinery for our Company 435.07 135.02 300.05 <BR> Investments in our Subsidiary, Bizdent Devices Private Limited, for the capital expenditure requirements for the purchase of new machinery 250.04 3.46 246.58 <BR> General Corporate purposes 320.75 320.75 - <BR> Total utilisation of funds 1,281.70 735.07 546.63 <BR> Out of the net proceeds which were unutilised as at 31 March 2026, INR 546.63 million are temporarily invested in fixed deposits with banks. <BR> The Company is in the process of obtaining an extension for the utilization of the IPO proceeds in the subsequent period. <BR> <BR> 7 During the year ended 31 March 2026, the Company has entered into an investment agreement with Laxmi Dental Lab USA INC, a subsidiary of the Company in the USA, for purchase of additional 10,000 equity shares at USD 100 per share, aggregating to USD 1,000,000 on 24 April 2025, to support working capital requirements and business growth. <BR> <BR> 8 During the year ended 31 March 2026, the Company has acquired additional shares in Bizdent Devices Private Limited (“BDPL”), its wholly owned subsidiary, by way of subscription to a rights issue of 8,93,334 equity shares at an issue price of INR 458 per share (comprising face value of INR 10 and securities premium of INR 448 per share), aggregating to INR 409.15 million on 29 April 2025. <BR> <BR> 9 During the year ended 31 March 2026, the Company has invested in IDBG AI Dent Global Private Limited (“IDBG AIDGPL”), resulting in acquisition of 11,175 equity shares of face value INR 10 each at a premium of INR 1,217.50 per share (representing 49% of the total equity share capital), for an aggregate consideration of INR 13.72 million. The Company has also subscribed to 5,123 Compulsory Convertible Preference Shares (CCPS) of IDBG AIDGPL, without voting rights, of face value INR 10 each at a premium of INR 1,217.50 per CCPS, aggregating to INR 6.29 million. <BR> <BR> 10 During the year ended 31 March 2026, the Board of Directors approved the Scheme of Merger of Bizdent Devices Private Limited, a wholly owned subsidiary, with the Company, Laxmi Dental Limited. The Scheme provides for merger to be effective from 1 April 2026, subject to receipt of requisite statutory and regulatory approvals. As the Scheme is currently awaiting approval from the appropriate authorities, no effect of the proposed merger has been given in these standalone financial results. <BR> <BR> 11 The standalone financial results of the Company are available on the Company's website (www.laxmidentallimited.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. <BR> 2025-04-012026-03-31AuditedStandalone2085560000802600002165820000482950000209080000-1162000078878000078300001151400003124000001904560000261260000-5156000020970000054160000-873000045430000016427000000029100000193370000870000194240000109920000223605800003.523.52003.523.52Other Expenses78230000Other Expenses312400000508100000000302100000068515000000013241000013241000062820000141869000020688000010042000030994000038750000113900001095000061496000010864100002644000014914000014688700000028875600001099200002360580000247050000024705000000691000069100008082000084100000171830000019470000641500008362000072430000156050000688500002033000000245230000004170600002887560000Other non-current financial assets132410000Other current financial assets614960000Other current assets149140000Other non-current financial liabilities6910000Other non-current liabilities84100000Other current financial liabilities72430000Other current liabilities688500000-401600001221000000-42460000-44312000000-2015000000057040000115140000-1109000000021780000-180000003866000031110000000039000029100000-512020000-3023200000-78200000581200000-352620000000000051485000001526000000001972000000000000000000374600000190500000-4592100000000000000264500000783000000-34280000-8461100000-84611000088485000038740000Remeasurement gain/(loss) of net defined benefit plan68500006850000Remeasurement gain/(loss) of net defined benefit plan1160000116000017200002900005130000870000Laxmi Dental Limited******Mr. Rajesh Khakhar******Whole time Director & ChairmanRemuneration13500000Approved9300000700000800000Laxmi Dental Limited******Mr. Sameer Merchant******CEO and Managing DirectorRemuneration13500000Approved9300000700000800000Laxmi Dental Limited******Mr. Dharmesh Dattani******Chief Finance OfficerRemuneration11000000Approved6300000450000550000Laxmi Dental Limited******Mr. Rajesh Dalal******Independent DirectorRemuneration1500000Approved150000000Laxmi Dental Limited******Mrs. Anjana Grewal******Independent DirectorRemuneration1500000Approved150000000Laxmi Dental Limited******Mr. Devesh Chawla******Independent DirectorRemuneration7500000Approved75000000Laxmi Dental Limited******Mr. Anil Arora******Non executive non-independent directorRemuneration7500000Approved44000000Laxmi Dental Limited******Mr. Parth Khakhar******Relative of direcotrs And KMPRemuneration10000000Approved9350000750000780000Laxmi Dental Limited******Mrs. Jigna R Khakhar******Relative of direcotrs And KMPRemuneration3000000Approved16000000200000Laxmi Dental Limited******Mr. Manan Khakhar******Relative of direcotrs And KMPRemuneration4070000Approved4800000300000400000Laxmi Dental Limited******MR. Hasmukh Khakhar******Relative of direcotrs And KMPRemuneration2000000Approved12000000150000Laxmi Dental Limited******Mr. Shubh Sanjay Khakhar******Relative of direcotrs And KMPRemuneration3250000Approved2870000210000250000Laxmi Dental Limited******Mrs. Bhavi Merchant******Relative of direcotrs And KMPRemuneration0Approved45000002026-03-2616000000200000Laxmi Dental Limited******Ms. Siddhi Khakhar******Relative of direcotrs And KMPRemuneration3500000Approved21000000250000Laxmi Dental Limited******Mr. Rajesh Khakhar******Whole time Director & ChairmanAny other transactionRent paid760000Approved74000000Laxmi Dental Limited******Mr. Rajesh Khakhar******Whole time Director & ChairmanAny other transactionSecurity Deposit0Approved3600002026-03-260360000360000Laxmi Dental Limited******Laxmi Dental Lab USA INC******SubsidiaryPurchase of goods or services5800000Approved202700002026-03-26159300002600000Laxmi Dental Limited******Bizdent Devices Private Limited******SubsidiaryPurchase of goods or servicesNA634000010000110000Laxmi Dental Limited******Rich Smile Design LLP******SubsidiaryPurchase of goods or services300000Approved11800002026-03-269300000970000Laxmi Dental Limited******Laxmi Dental Lab USA INC******SubsidiarySale of goods or services233770000Approved2363500002026-05-07236350000796300004970000Laxmi Dental Limited******Signature Smiles Dental Clinic Private Limited******SubsidiarySale of goods or services8550000Approved6290000620000560000Laxmi Dental Limited******Bizdent Devices Private Limited******SubsidiarySale of goods or servicesNA39610000122900003600000Laxmi Dental Limited******Rich Smile Design LLP******SubsidiarySale of goods or services4300000Approved6600002000000Laxmi Dental Limited******Kids E Dental LLP******Jointly controlled EntitySale of goods or services37300000Approved38000000110000Laxmi Dental Limited******Laxmi Dental Lab USA INC******SubsidiaryAny other transactionOther income18510000Approved1719000000Laxmi Dental Limited******Signature Smiles Dental Clinic Private Limited******SubsidiaryInterest receivedApproved along with terms of loan66000000Laxmi Dental Limited******Kids E Dental LLP******Jointly controlled EntityAny other transactionRental Income450000Approved1300002026-03-2658000000Laxmi Dental Limited******Kids E Dental LLP******Jointly controlled EntityAny other transactionSecurity DepositApproved2900002026-03-262900000290000Laxmi Dental Limited******Signature Smiles Dental Clinic Private Limited******SubsidiaryLoanApproved5000000500000010000000Inter-corporate deposit0.1055 years from date of disbursementUnsecuredFor principal business activitiesLaxmi Dental Limited******Laxmi Dental Lab USA INC******SubsidiaryInvestment85700000Approved8570000064820000150520000Laxmi Dental Limited******Signature Smiles Dental Clinic Private Limited******SubsidiaryInvestmentNA07000000070000000Laxmi Dental Limited******Bizdent Devices Private Limited******SubsidiaryInvestmentNA40915000035100000444250000Laxmi Dental Limited******Rich Smile Design LLP******SubsidiaryInvestmentNA07000070000Laxmi Dental Limited******Kids E Dental LLP******Jointly controlled EntityInvestmentNA0300000300000Laxmi Dental Limited******IDBG AI Dent Global Private limited******AssociateInvestment20010000Approved20010000020010000Laxmi Dental Limited******Bizdent Devices Private Limited******SubsidiaryAny other transactionESOP reimbursementNA18160000102600007900000920000000AuditedtrueM S K A & Associatestrue2027-07-31Public Issues2025-01-1669805800002026-03-31trueICRA LIMITEDfalseSAMEER KAMLESH MERCHANTManaging DirectorMUMBAI2026-05-21Repayment/prepayment, in full or in part, of certain outstanding borrowings availed by our CompanyNA22984000002298400000Investment in certain Subsidiaries for the repayment/prepayment, in full or in part, of certain outstanding borrowings.NA460000000460000000 Funding the capital expenditure requirements for purchase of new machinery for our Company.NA43507000001350200000Investment in our Subsidiary, Bizdent Devices Private Limited, for the capital expenditure requirements for the purchase of new machinery.NA250040000034600000General corporate purposes.NA32075000003207500000