5443392026-01-012026-03-315443392026-03-315443392025-03-315443392025-04-012026-03-315443392026-01-012026-03-31in-capmkt:OtherExpenses1Member5443392025-04-012026-03-31in-capmkt:OtherExpenses1Member5443392026-03-31OtherNoncurrentFinancialAssetsDomain15443392026-03-31OtherNoncurrentAssetsDomain15443392026-03-31OtherCurrentFinancialAssetsDomain15443392026-03-31OtherCurrentAssetsDomain15443392026-03-31OtherNoncurrentFinancialLiabilitiesDomain15443392026-03-31OtherNoncurrentLiabilitiesDomain15443392026-03-31OtherCurrentFinancialLiabilitiesDomain15443392026-03-31OtherCurrentLiabilitiesDomain15443392026-01-012026-03-31in-capmkt:ReportableSegments1Member5443392026-01-012026-03-31in-capmkt:ReportableSegments2Member5443392026-01-012026-03-31in-capmkt:ReportableSegments3Member5443392025-04-012026-03-31in-capmkt:ReportableSegments1Member5443392025-04-012026-03-31in-capmkt:ReportableSegments2Member5443392025-04-012026-03-31in-capmkt:ReportableSegments3Member5443392026-01-012026-03-31in-capmkt:ReportableSegments1Member5443392026-01-012026-03-31in-capmkt:ReportableSegments2Member5443392026-01-012026-03-31in-capmkt:ReportableSegments3Member5443392025-04-012026-03-31in-capmkt:ReportableSegments1Member5443392025-04-012026-03-31in-capmkt:ReportableSegments2Member5443392025-04-012026-03-31in-capmkt:ReportableSegments3Member5443392026-01-012026-03-31in-capmkt:ReportableSegments1Member5443392026-03-31in-capmkt:ReportableSegments1Member5443392026-01-012026-03-31in-capmkt:ReportableSegments2Member5443392026-03-31in-capmkt:ReportableSegments2Member5443392026-01-012026-03-31in-capmkt:ReportableSegments3Member5443392026-03-31in-capmkt:ReportableSegments3Member5443392026-01-012026-03-31in-capmkt:ReportableSegments1Member5443392026-03-31in-capmkt:ReportableSegments1Member5443392026-01-012026-03-31in-capmkt:ReportableSegments2Member5443392026-03-31in-capmkt:ReportableSegments2Member5443392026-01-012026-03-31in-capmkt:ReportableSegments3Member5443392026-03-31in-capmkt:ReportableSegments3Member5443392026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443392025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443392026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544339LAXMIDENTLNOTLISTEDINE0WO601020LAXMI DENTAL LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-05-18INRMillionsQuarterlyFourth quarterMulti segment2026-05-2116:00:002026-05-2119:55:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated73955000023600000763150000118050000129280000-290600002675900003450000438200001186600006517900001113600000111360000449000051000050000000106360000000-54100001009500001272000011367000010081000015000012710000010992000021.831.83001.831.83000 Notes to the Consolidated Audited Financial Results: <BR> 1 The consolidated 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 consolidated 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 on the aforesaid consolidated financial results. <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 Consolidated Segment wise Revenue, Results, Assets and Liabilities. <BR> The Chief Operational Decision Maker (CODM) monitors the operating results of its Business Segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the consolidated financial results. Operating segments have been identified on the basis of the nature of products / services and have been identified as per the quantitative criteria specified in the Ind AS 108 which are described below:- <BR> <BR> Laboratory Business : This segment comprises dental prosthetic products including metal-free crowns and bridges, Porcelain Fused to Metal (PFM) crowns and bridges, dentures and related dental laboratory equipment's such as scanners and related computer systems. <BR> Aligners Business : This segment comprises of Dental Aligners, Retainers, Raw Materials for Aligners, Sport Guards, Night Guards, Sleep Apnea Devices. <BR> Other Business : This segment comprises of Dental distribution products used in Dental Laboratory, Dental Clinical Services and Dental Educational Courses. <BR> <BR> Particulars Quarter ended Year Ended <BR> 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 <BR> Audited Unaudited Unaudited Audited Audited <BR> Segment revenue (Including inter-segment revenue) <BR> Laboratory business 544.79 478.27 384.44 1,968.72 1,541.62 <BR> Aligners business 189.08 186.52 192.18 766.52 808.51 <BR> Other business 17.28 18.77 47.37 86.41 149.45 <BR> <BR> Total 751.15 683.56 623.99 2,821.65 2,499.58 <BR> Less: Inter-segment revenue (11.61) (23.16) (17.31) (43.07) (108.51) <BR> Total revenue from operations 739.54 660.40 606.68 2,778.58 2,391.07 <BR> <BR> Segment results <BR> Laboratory business 72.30 54.27 83.25 301.90 262.22 <BR> Aligners business 62.31 20.64 14.35 144.37 149.20 <BR> Other business 0.41 (5.26) (2.36) (12.27) 7.31 <BR> - <BR> Total 135.02 69.65 95.24 434.00 418.73 <BR> Add: Other income 23.60 20.77 16.31 85.46 33.38 <BR> Less: Depreciation and amortisation (43.82) (41.70) (42.98) (158.75) (150.19) <BR> Less: Finance costs (3.45) (3.21) (12.57) (13.66) (53.90) <BR> Profit before exceptional item and tax 111.35 45.51 56.00 347.05 248.02 <BR> Exceptional item (refer note 6) - (57.79) 4.10 (57.79) 70.27 <BR> Profit/(loss) before tax 111.35 (12.28) 60.10 289.26 318.29 <BR> Less: Tax expense/(credit) (5.00) 21.56 (24.78) (24.96) (64.54) <BR> Add: Share in profit after tax of joint ventures (net) (5.41) 10.31 7.43 24.87 71.68 <BR> Net profit for the period/year from continuing operations 100.94 19.59 42.75 289.17 325.43 <BR> Loss after tax from discontinued operations - - - - (7.09) <BR> Profit for the period/ year 100.94 19.59 42.75 289.17 318.34 <BR> <BR> Segment assets and liabilities: The CODM does not monitor operating assets used by the operating segment. Therefore, disclosures of segment assets, liabilities and capital expenditure have not been given. <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 statements 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 Group has assessed and accounted the estimated incremental impact of INR 57.79 millions as an Exceptional Item in the consolidated audited statement of financial results for the quarter and 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 During the year ended 31 March 2026, the holding company has invested in IDBG AI Dent Global Private Limited (IDBG AIDGPL), resulting in acquistion of 11,175 equity shares of face value INR 10 each at a premium of INR 1,217.50 per share (49% of the total equity shares), for an aggregate consideration of INR 13.72 million. The holding company has also subscirbed 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, for an aggregate consideration of INR 6.29 million. <BR> <BR> 7 The utilisation of the proceeds of initial public offer (IPO) as on 31 March 2026 is summarised as below: <BR> (INR in millions) <BR> <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> <BR> Out of the net proceeds which were unutilised as at 31 March 2026, INR 546.63 million are temporarily invested in fixed deposits. <BR> The Company is in the process of obtaining an extension for the utilization of the IPO proceeds in the subsequent period. <BR> <BR> 8 During the year ended 31 March 2026, the Group, pursuant to a strategic decision, discontinued the business operations of Rich Smile Design LLP. Accordingly, the financial results pertaining to the said entity have been disclosed as discontinued operations in accordance with the applicable provisions of Ind AS 105 – ‘Non-current Assets Held for Sale and Discontinued Operations’. <BR> <BR> 9 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 Holding 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 consolidated financial results. <BR> <BR> 10 Previous period/year figures have been regrouped/reclassified, wherever necessary, to confirm to current period classification. <BR> <BR> 11 The consolidated financial results of the holding 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> <BR> 2025-04-012026-03-31AuditedConsolidated2778580000854600002864040000250960000575590000-46800001021020000136600001587500005016900002516990000347050000-5779000028926000066020000-410600002496000002643000000002487000028917000014330000303500000289790000-610000143300000109920000223232800005.535.53005.535.53000Other Expenses118660000Other Expenses501690000592430000000343200000014572000000013626000013626000010372000013750000102620000021753000012695000045538000083990000113900002400000818110000149822000026300000171470000191352000000293972000010992000023232800002433200000792000024411200000000691000069100009313000000906500001906900000199800008682000010680000085830000192630000909200002436000000307910000004986000002939720000Other non-current financial assets136260000Other non-current assets13750000Other current financial assets818110000Other current assets171470000Other non-current financial liabilities6910000Other non-current liabilities90650000Other current financial liabilities85830000Other current liabilities90920000Laboratory Business544790000Aligners Business189080000Other business17280000Laboratory Business1968720000Aligners Business766520000Other business86410000751150000282165000011610000430700007395400002778580000Laboratory Business72300000Aligners Business62310000Other business410000Laboratory Business301900000Aligners Business144370000Other business-1227000013502000043400000034500001366000020220000131080000111350000289260000Laboratory Business0Aligners Business0Other business0000Laboratory Business0Aligners Business0Other business00000-31040000-8287000000-26670000-10852000000-2059700000012660000158750000-1178000000016960000-179000005872000052610000-5200000008200000-28608000031800000-136600000668200000-4998000023200000000002601000032700001627700000002094000000000000000000574800000-649190000-7958400000000000001136800005018000001366000000-177520000-102334000013720000-1009620000109360000083980000Total Amount of items that will not be reclassified to profit and loss70100007010000Total Amount of items that will not be reclassified to profit and loss105000010500001720000250000-7430000-135300001272000014330000AuditedtrueM S K A & Associates LLPtrue2027-07-31