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SUPERGENERICS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-19INRLakhsQuarterlyFourth quarterSingle segmentEquity2026-05-2916:00:002026-05-2918:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2024-08-13https://lasalabs.com/policies/falsefalseNot Applicable to Comany2026-01-012026-03-31AuditedStandalone-1315000407000-90800066830000-30480004650001286000130750002039900038860000-397680000-397680000187600018760000-416440000000-416440000-4164400050101200010-0.83-0.8300-0.83-0.830002025-04-012026-03-31AuditedStandalone251407000199800025340500019149800004694800021698000386200060172000275304000599482000-3460770000-3460770000-5174000-51740000-3409030000000-3409030000-340903000501012000100-6.8-6.800-6.8-6.8000Other Expenses15772000Exceptional items4627000Other Expenses64929000Exceptional items21037500038381100000001667050000000078310007831000055834700018159000041200028780004089000500000787900078333000104371000662718000501013000-4784000496229000496229000000001718000-29520000-12340009747300022040001902800021232000118705000261890002282900000167723000166489000662718000other financial assets7831000Other current assets78333000Other current liabilities261890003862000994500001450500000000000000000000000000000117817000-22826000000000-228260000000000000000000000000000000000000000000000000000-2282600000-2282600000-228260000Lasa Supergenerics Limited******Mr. Omkar Herlekar******Promoter- Managing DirectorRemuneration10000000030000000Lasa Supergenerics Limited******Mr. Umesh Pawar******Whole Time DirectorRemuneration10000000014900000Lasa Supergenerics Limited******Ms. Ekta Gurnasinghani******Independent DirectorAny other transaction080000007500000Lasa Supergenerics Limited******Ms. Ajay Sukhwani******Independent DirectorAny other transaction0800000010000000Lasa Supergenerics Limited******Mr. Hardesh Tolani******Independent DirectorAny other transaction080000007500000Lasa Supergenerics Limited******Ms. Manali Bhagtani******Independent DirectorAny other transaction080000007500000Lasa Supergenerics Limited******Mrs Mitti Jain******Company SecretaryRemuneration10000000055900000Lasa Supergenerics Limited******Mr. Ravi Shankar Kabra******CFORemuneration30000000000Lasa Supergenerics Limited******Ms. Varsha Joshi******CFORemuneration800000012000000Lasa Supergenerics Limited******Dr Omkar Herlekar Foundation******Common DirectorAny other transaction0200000000155000000Lasa Supergenerics Limited******Mr.Yogesh Hari Ughada******Independent DirectorAny other transaction080000001000000Lasa Supergenerics Limited******Mr.Pravin Gadalya Lachake******Independent DirectorAny other transaction080000001000000Lasa Supergenerics Limited******Mr. Ketan Bhau Songal******Independent DirectorAny other transaction080000001000000Lasa Supergenerics Limited******Ms.Rekha Hemant Wakh******Independent DirectorAny other transaction080000001000000Lasa Supergenerics Limited******Mr.Prathmesh Chalke******Whole Time DirectorRemuneration800000046300000Lasa Supergenerics Limited******Mr.Ganesh Potdar******Whole Time DirectorRemuneration800000030000003536000AuditedQualified opinionGupta Rustagi & Cotrue2028-02-29-908000-9080003423200034232000-41644000-416440000.830.831700507000170050700017005050001700507000496229000496229000a. Details of Audit Qualification: <br></br> 1. Impairment of Tangible assets: <br></br> As referred to in Note No. 3 to the financial results, a fire occurred at the Companys factory plant on 18 May 2025 resulting in damage to Property, Plant and Equipment, inventories and other assets. <br></br> Based on a preliminary assessment, the Company had recognized a provisional impairment loss of Rs. 7 crore in the interim during the year. However, as at the date of this audit report, the management has not completed the assessment of the actual loss/damage and consequential financial impact arising from the said fire incident due to the reasons mentioned in the aforesaid Note 3, including: <br></br> determination of the carrying value of damaged assets, <br></br> assessment of additional impairment, if any, <br></br> recoverability of inventories and other assets, and <br></br> 2. Impairment of intangible assets <br></br> The Company is carrying intangible assets aggregating to Rs. 1667.05 Lacs in the form of Patents, goodwill and Software in the books of account as at March 31, 2026. The software applications are presently not in use and, in our opinion, indicators of impairment also exist in respect of patents and goodwill. <br></br> However, the Company has not carried out an impairment assessment/valuation of the aforesaid intangible assets in accordance with the applicable accounting standards. Consequently, we were unable to obtain sufficient appropriate audit evidence regarding the recoverable amount of these assets and the extent of impairment loss, if any, required to be recognised in the financial statements. <br></br> <br></br> Qualified opinionWhether appeared first timeNANA1. Impairment of Tangible assets <br></br> Following the fire incident at the factory premises, the Company has been facing severe operational disruptions, resulting in complete stoppage of production activities. Due to the non-operational status of the factory and consequent financial constraints, the Company was unable to disburse salaries/wages to certain labourers and workers. <br></br> Subsequently, an unrecognized labour union initiated a strike and protest outside the factory premises, thereby obstructing ingress and egress to the factory. Owing to the aggressive and hostile behaviour exhibited by certain workers during the protest, various professionals proposed to be engaged by the Company, including valuers, chartered engineers, and other technical experts, expressed apprehension and reluctance to enter the premises for assessment purposes. <br></br> The Company has also lodged an official police complaint in this regard seeking necessary assistance and protection. However, due to the lack of effective intervention and inaction by the concerned authorities, the management has been unable to gain proper access to the premises for conducting inspection and assessment of the actual damage caused by the fire incident. <br></br> Based on the preliminary observations and available information, the management is of the opinion that a substantial portion of the Plant & Machinery has been severely damaged/destroyed in the fire incident. However, the Company is presently unable to ascertain and quantify the exact extent of loss and damage until a detailed physical inspection and technical evaluation is conducted. <br></br> <br></br> 2. Impairment of intangible assets <br></br> <br></br> The Company is presently not in a position to carry on its business operations due to adverse circumstances affecting its functioning. However, the Patents and Software assets owned by the Company continue to possess inherent and potential economic value arising from their intellectual property rights, technological utility, and future commercialization prospects. <br></br> Considering the current stage of the Company's operations and the uncertainty surrounding immediate business revival, the management is of the view that carrying out a revaluation or impairment assessment of these intangible assets at this juncture may not appropriately reflect their long-term realizable value and could result in a distorted presentation of the Company's financial position. <br></br> Accordingly, the management has decided to continue carrying the Patents and Software at their existing book values in the financial statements. The management shall reassess the valuation and recoverability of these assets periodically and undertake appropriate accounting treatment as and when there is greater clarity regarding the Company's future business plans and the commercial exploitation of such assets. <br></br> <br></br> 1. Impairment of Tangible assets: <br></br> As referred to in Note No. 3 to the financial results, a fire occurred at the Companys factory plant on 18 May 2025 resulting in damage to Property, Plant and Equipment, inventories and other assets. <br></br> Based on a preliminary assessment, the Company had recognized a provisional impairment loss of Rs. 7 crore in the interim during the year. However, as at the date of this audit report, the management has not completed the assessment of the actual loss/damage and consequential financial impact arising from the said fire incident due to the reasons mentioned in the aforesaid Note 3, including: <br></br> determination of the carrying value of damaged assets, <br></br> assessment of additional impairment, if any, <br></br> recoverability of inventories and other assets, and <br></br> 2. Impairment of intangible assets <br></br> The Company is carrying intangible assets aggregating to Rs. 1667.05 Lacs in the form of Patents, goodwill and Software in the books of account as at March 31, 2026. The software applications are presently not in use and, in our opinion, indicators of impairment also exist in respect of patents and goodwill. <br></br> However, the Company has not carried out an impairment assessment/valuation of the aforesaid intangible assets in accordance with the applicable accounting standards. Consequently, we were unable to obtain sufficient appropriate audit evidence regarding the recoverable amount of these assets and the extent of impairment loss, if any, required to be recognised in the financial statements <br></br> Omkar HerlekarVarsha JoshiKetan Bhau SongalNiraj GuptaNAMumbai2026-05-29