5443392026-04-012026-06-305443392026-06-305443392026-04-012026-06-30in-capmkt:OtherExpenses1Member5443392026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15443392026-06-30Statement15443392026-04-012026-06-30Statement15443392026-06-30StatementDynamic1I1Statement15443392026-06-30StatementDynamic1I2Statement15443392026-06-30StatementDynamic1I3Statement15443392026-06-30StatementDynamic1I4Statement15443392026-06-30StatementDynamic1I5Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544339LAXMIDENTLNOTLISTEDINE0WO601020Laxmi Dental LimitedMain BoardEquity2026-04-012027-03-312026-08-112026-08-07INRMillionsQuarterlyFirst quarterSingle segmentIntegrated Dental Products2026-08-1116:00:002026-08-1117:00:00Not applicabletrue1falseIt is not applicable for the Quarter ended June 30, 2026.2026-04-012026-06-30UnauditedStandalone5520000001713000056913000015386000014360000-270600002196000002550000326400001026300004985800007055000007055000020770000-3080000176900000528600000008850000617100002200006193000010992000021.121.12001.121.1200.12570.4155 Notes to the Standalone Unaudited Financial Results: <br /> <br /> 1 The standalone financial results of the Company for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with relevant rules issued thereunder (‘Ind AS 34’) and other recognised accounting principles generally accepted in India and is in compliance with the Regulations 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 11 August 2026. The Statutory Auditors of the Company have carried out a limited review of the above results and have expressed an unmodified opinion. <br /> <br /> 2 The figures for the quarter ended 31 March 2026 represents the derived figures between the audited figures in respect of full financial year ended 31 March 2026 and the unaudited published year-to-date figures upto 31 December 2025, being the date of the end of the third quarter of the financial year which were subjected to limited review by the statutory auditor of the Company. <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 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 /> 5 The utilisation of the proceeds of initial public offer (IPO) as on 30 June 2026 is summarised as below: <br /> (INR in millions) <br /> Particulars Objects of the issue Utilised upto Unutilised as on <br /> (as per offer document) 30-Jun-2026 30-Jun-2026 <br /> <br /> Repayment/prepayment, 229.84 229.84 - <br /> in full or in part, of certain <br /> outstanding borrowings <br /> availed by our company <br /> <br /> Investment in certain Subsidiaries 46.00 46.00 - <br /> for the repayment/ prepayment, <br /> in full or in part, of certain <br /> outstanding borrowings <br /> <br /> Funding of capital expenditure 435.07 157.19 277.88 <br /> requirements for purchase <br /> of new machinery for our Company <br /> <br /> Investments in our Subsidiary, 250.04 25.94 224.10 <br /> Bizdent Devices Private Limited, <br /> for the capital expenditure <br /> requirements for the purchase <br /> of new machinery <br /> <br /> General Corporate purposes 320.75 320.75 - <br /> <br /> Total utilisation of funds 1,281.70 779.72 501.98 <br /> <br /> Out of the net proceeds which were unutilised as at 30 June 2026, INR 501.98 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 /> 6 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 of the business of Bizdent Devices Private Limited, 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 /> 7 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 /> Other Expenses102630000Remeasurement gain/(loss) of net defined benefit plan29000029000070000220000Public Issues2025-01-1669805800002026-06-30trueICRA LIMITEDfalseSameer Kamlesh MerchantManaging DirectorMumbai2026-08-11Repayment/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.NA460000000460000000Funding the capital expenditure requirements for purchase of new machinery for our Company.NA43507000001571900000Investment in our Subsidiary, Bizdent Devices Private Limited, for the capital expenditure requirements for the purchase of new machinery.NA2500400000259400000General corporate purposes.NA32075000003207500000