5324882026-01-012026-03-315324882026-03-315324882025-03-315324882025-04-012026-03-315324882026-01-012026-03-31in-capmkt:OtherExpenses1Member5324882025-04-012026-03-31in-capmkt:OtherExpenses1Member5324882026-03-31OtherNoncurrentFinancialAssetsDomain15324882026-03-31OtherNoncurrentAssetsDomain15324882026-03-31OtherCurrentFinancialAssetsDomain15324882026-03-31OtherCurrentAssetsDomain15324882026-03-31OtherNoncurrentFinancialLiabilitiesDomain15324882026-03-31OtherNoncurrentLiabilitiesDomain15324882026-03-31OtherCurrentFinancialLiabilitiesDomain15324882026-03-31OtherCurrentLiabilitiesDomain15324882026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324882025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15324882026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15324882025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15324882026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532488DIVISLABNOTLISTEDINE361B01024Divi's Laboratories LimitedMain BoardEquity2025-04-012026-03-312026-05-232026-05-14INRCroresQuarterlyFourth quarterSingle segmentManufacture of Active Pharmaceutical Ingredients, Intermediates and Nutraceutical Ingredients2026-05-2310:15:002026-05-2311:50:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated28310000000155000000029860000000121400000000-95000000038100000006000000012000000003970000000202300000009630000000096300000002490000000-37000000021200000000751000000000007510000000-1000000075000000007510000000075000000000530000000228.3128.310028.3128.31 <BR> 1. The above Statement of consolidated audited financial results for the quarter and year ended March 31, 2026, Consolidated audited statement of assets and liabilities and Consolidated audited statement of cash flows as at and for the year ended March 31, 2026 (Consolidated statements) are prepared in accordance with the recognition and measurement principles laid down in applicable Indian Accounting Standards (lndAS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. The Consolidated statements have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 23, 2026. The statutory auditors have audited the consolidated statements and issued an unmodified report thereon. <BR> 2. The consolidated financial results include the audited financial results of the wholly owned subsidiaries viz., Divis Laboratories (USA) Inc and Divi’s Laboratories Europe AG. <BR> 3. The Group is engaged in the manufacture of Active Pharmaceutical Ingredients, intermediates and nutraceutical ingredients; and the same constitutes a single reportable business segment as per Ind AS 108. <BR> 4. The Group does not have any discontinued operations and the Profit for the year 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 notified central rules and issued 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 statements. The Parent Company continues to monitor the developments pertaining to implementation of Labour Codes and will provide the appropriate impact in accordance with applicable accounting standards, if any. <BR> 6. Financial results for the quarter ended March 31, 2026 and corresponding quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the unaudited published year-to-date figures up to the third quarter of the respective financial years, which were subject to limited review. <BR> 7. The Board of Directors of the company has recommended a dividend of Rs. 30 per share of face value Rs.2 each i.e.1500 percentage for the financial year 2025 26, subject to approval of members at the ensuing annual general meeting. <BR> 8. Forex gain included in Other Income for the respective periods is as given below. <BR> (Rs. in Crores) <BR> Quarter ended Year Ended <BR> 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 <BR> (Audited) (Unaudited) (Audited) (Audited) (Audited) <BR> Forex gain 90 19 10 211 482025-04-012026-03-31AuditedConsolidated1056000000005070000000110670000000437800000000-2850000000144200000002300000004630000000158400000007605000000034620000000-740000000338800000008680000000-480000000820000000002568000000000002568000000021000000025890000000256800000000258900000000530000000216708000000096.7596.750096.7596.75Other Expenses3970000000Other Expenses1584000000065150000000211300000000130000000690000000067000000013600000001400000001460000000893700000003954000000002984000000012800000003286000000008000000064060000000736000000011096000000020033000000053000000016708000000016761000000016761000000004610000000461000000081000000046900000002180000000122900000000620000000114900000001211000000046200000001673000000029800000006000000001200000002043000000032720000000200330000000Other non-current financial assets670000000Other non-current assets1460000000Other current financial assets80000000Other current assets7360000000Other non-current financial liabilities4610000000Other non-current liabilities2180000000Other current financial liabilities4620000000Other current liabilities2980000000230000000-7180000000-141000000000-3500000000200000000029400000000043900000004630000000010000000057300000000-860000000028400000000-4000000000000212000000036000000000000862000000002738000000000000000300000002520000000000000000000000000028400000000140000000-2219000000000000000002000000079700000005000000000-8040000000-28500000000-285000000041300000001280000000Gain/loss on Remeasurement of post-employment benefit obligations-80000000-80000000Gain/loss on Remeasurement of post-employment benefit obligations8000000080000000-2000000020000000Gain/(loss) on exchange differences in translating the financial statements of foreign operations7000000070000000Gain/(loss) on exchange differences in translating the financial statements of foreign operations2000000002000000002000000050000000-10000000210000000AuditedtruePrice Waterhouse Chartered Accountants LLPtrue2026-11-30