Vimta Labs Limited — Quarter and year ended 31 March 2026 (published 06.05.2026)
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment | 3,002.06 | 2,235.69 |
| (b) Capital work-in-progress | 179.88 | 380.97 |
| (c) Intangible Assets (Refer note no. 5) | 49.29 | 64.19 |
| (d) Financial assets | ||
| (i) Other Financial Assets | 76.49 | 24.24 |
| (e) Deferred Tax Assets (Net) | 62.87 | 61.61 |
| (f) Other non-current assets | 2.99 | 20.46 |
| Total Non-Current assets | 3,373.58 | 2,787.16 |
| Current assets | ||
| (a) Inventories | 299.47 | 250.56 |
| (b) Financial assets | ||
| (i) Investments | 19.98 | – |
| (ii) Trade receivables | 1,057.00 | 1,062.43 |
| (iii) Cash and cash equivalents | 229.69 | 158.36 |
| (iv) Bank balances other than (ii) above | 420.94 | 171.07 |
| (v) Loans | 0.85 | 0.81 |
| (vi) Other financial assets | 22.57 | 17.85 |
| (c) Other current assets | 198.20 | 217.08 |
| Total Current assets | 2,248.70 | 1,878.16 |
| TOTAL ASSETS | 5,622.28 | 4,665.32 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 89.34 | 44.47 |
| (b) Other equity | 4,479.39 | 3,744.01 |
| Total equity | 4,568.73 | 3,788.48 |
| Liabilities | ||
| Non-Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 15.62 | 32.24 |
| (b) Provisions | 117.02 | 118.76 |
| (c) Other non-current liabilities | 265.68 | 82.17 |
| Total Non Current Liabilities | 398.32 | 233.17 |
| Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 17.70 | 52.91 |
| (ii) Trade payables | ||
| – Outstanding dues of micro enterprises and small enterprises | 45.08 | 38.89 |
| – Outstanding dues of creditors other than micro enterprises and small enterprises | 71.50 | 66.04 |
| (iii) Other financial liabilities | 329.67 | 331.42 |
| (b) Other current liabilities | 131.16 | 121.71 |
| (c) Provisions | 46.01 | 32.70 |
| (d) Current Tax Liabilities (Net) | 14.11 | – |
| Total Current Liabilities | 655.23 | 643.67 |
| TOTAL EQUITY AND LIABILITIES | 5,622.28 | 4,665.32 |
| S. No. | Particulars | Quarter Ended | Year ended | |||
|---|---|---|---|---|---|---|
| 31 Mar 26 (Audited) | 31 Dec 25 (Unaudited) | 31 Mar 25 (Audited) | 31 Mar 26 (Audited) | 31 Mar 25 (Audited) | ||
| 1 | Income from operations | |||||
| (a) Revenue from operations (Refer note no. 5) | 1,092.45 | 986.33 | 944.41 | 4,072.90 | 3,439.82 | |
| (b) Other income | 27.51 | 18.31 | 16.40 | 89.89 | 42.40 | |
| Total Income | 1,119.96 | 1,004.64 | 960.81 | 4,162.79 | 3,482.22 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed and testing expenditure | 224.48 | 192.92 | 181.54 | 806.73 | 710.17 | |
| (b) Cost of lab setup (Refer note no. 5) | 0.27 | 0.69 | 0.23 | 1.20 | 4.30 | |
| (c) Changes in inventories of work-in-progress | – | – | – | – | – | |
| (d) Employee benefits expense (Refer note no. 6) | 295.70 | 284.05 | 272.64 | 1,144.06 | 970.18 | |
| (e) Finance costs | 3.21 | 1.57 | 4.38 | 11.67 | 19.00 | |
| (f) Depreciation & Amortisation expense | 127.51 | 109.19 | 92.12 | 437.72 | 352.89 | |
| (g) Other expenses | 178.32 | 166.35 | 159.63 | 705.72 | 535.68 | |
| Total Expenses | 829.49 | 754.77 | 710.54 | 3,107.10 | 2,592.22 | |
| 3 | Profit/(Loss) before exceptional items and tax [1-2] | 290.47 | 249.87 | 250.27 | 1,055.69 | 890.00 |
| 4 | Exceptional items | – | 16.16 | – | 16.16 | – |
| Statutory impact of new Labour Codes (Refer note 10) | ||||||
| 5 | Profit/(Loss) before tax from continuing operations [3-4] | 290.47 | 233.71 | 250.27 | 1,039.53 | 890.00 |
| 6 | Tax expense related to continuing operations | |||||
| (a) Current tax | 62.43 | 65.49 | 69.98 | 262.37 | 212.14 | |
| (b) Taxes of earlier periods | – | 3.11 | (0.32) | 3.11 | (2.35) | |
| (c) Deferred tax (benefit)/expense | 16.91 | (10.75) | (2.58) | (1.07) | 12.66 | |
| Total Tax Expense | 79.34 | 57.85 | 67.08 | 264.41 | 222.45 | |
| 7 | Profit/(Loss) for the year from continuing operations (5-6) | 211.13 | 175.86 | 183.19 | 775.12 | 667.55 |
| 8 | Profit/(Loss) before tax from discontinued operations (Refer note no. 7) | – | – | – | – | 14.05 |
| 9 | Tax expense related to discontinued operations | – | – | – | – | – |
| 10 | Profit/(Loss) for the year from discontinued operations [8-9] | – | – | – | – | 5.87 |
| 11 | Profit/(Loss) for the year from continued & discontinued operations [7+10] | 211.13 | 175.86 | 183.19 | 775.12 | 673.42 |
| 12 | Other Comprehensive Income/(expense), net of tax expenses | |||||
| Items that will not be reclassified subsequently to profit or loss: | ||||||
| (a) Re-measurements of net defined benefit liability | 3.70 | (4.23) | (0.26) | (0.78) | (0.50) | |
| (b) Income tax relating to the items | (0.93) | 1.07 | 0.07 | 0.20 | 0.13 | |
| Total other comprehensive income/(loss), net of tax | 2.77 | (3.16) | (0.19) | (0.58) | (0.37) | |
| 13 | Total Comprehensive Income for the year (comprising Profit/(Loss) and other Comprehensive income for the period [11+12]) | 213.90 | 172.70 | 183.00 | 774.54 | 673.05 |
| 14 | Paid-up Equity Share Capital (Face value of Rs.2/- per equity share) | 89.34 | 89.27 | 44.47 | 89.34 | 44.47 |
| 15 | Other Equity | 4,479.39 | 3,744.01 | |||
| 16 | Earnings per equity share (EPS) from continuing operations (Face value of Rs.2 per share) | |||||
| (a) Basic (INR) | 4.73 | 3.96 | 4.11 | 17.40 | 15.01 | |
| (b) Diluted (INR) | 4.62 | 3.94 | 4.04 | 17.20 | 14.80 | |
| 17 | Earnings per equity share (EPS) from discontinued operations (Face value of Rs.2 per share) | |||||
| (a) Basic (INR) | – | – | – | – | 0.13 | |
| (b) Diluted (INR) | – | – | – | – | 0.13 | |
| 18 | Earnings per equity share (EPS) from continuing & discontinued operations (Face value of Rs.2 per share) | |||||
| (a) Basic (INR) | 4.73 | 3.96 | 4.11 | 17.40 | 15.14 | |
| (b) Diluted (INR) | 4.62 | 3.94 | 4.04 | 17.20 | 14 |
| Particulars | Year Ended 31 March 2026 (Audited) | Year Ended 31 March 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax including Discontinued Operations | 1,039.53 | 904.05 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| – Depreciation & Amortisation expense | 437.72 | 357.33 |
| – Interest expense | 5.11 | 13.34 |
| – Impairment loss on receivables | (4.88) | 14.44 |
| – Bad Debts written off | 72.96 | 18.00 |
| – Equity settled share-based payment expenses | 49.86 | 18.50 |
| – Loss/ (Gain) on sale of assets | 1.61 | (0.28) |
| – Profit on sale of business | – | (50.27) |
| – Liabilities no longer required written back | (1.35) | (2.24) |
| – Interest Income | (27.00) | (15.69) |
| – Income from Government Grants | (19.80) | (12.04) |
| – Net gain on foreign exchange fluctuations (unrealised) | (7.27) | (4.55) |
| Adjustments for changes in working capital: | ||
| – (Increase)/decrease in inventories | (48.90) | (3.66) |
| – (Increase)/decrease in trade receivables | (47.20) | (218.01) |
| – (Increase)/decrease in loans and financial assets | (2.29) | 2.13 |
| – (Increase)/decrease in other financial assets | 1.98 | (0.38) |
| – (Increase)/decrease in other assets | 18.88 | (30.14) |
| – Increase/(decrease) in employee benefit obligations | 10.79 | (1.20) |
| – Increase/(decrease) in trade payables | 5.79 | 17.18 |
| – Increase/(decrease) in other financial liabilities | 9.77 | 73.35 |
| – Increase/(decrease) in other current liabilities | 212.74 | 80.83 |
| Cash generated from/(used in) operations | 1,708.05 | 1,160.69 |
| Income tax paid | (236.63) | (220.15) |
| Net cash flows generated from/(used in) operating activities (A) | 1,471.42 | 940.54 |
| Cash flow from Investing activities | ||
| Payment for property, plant and equipment and capital work-in-progress | (996.80) | (790.64) |
| Proceeds from sale/disposal of property, plant and equipment | 0.86 | 28.74 |
| Sale consideration from sale of business | – | 70.00 |
| Net Assets transferred on Sale of business | – | (19.73) |
| Income tax paid on profit on sale of business | – | (5.12) |
| Payments for Purchase of Intangible Assets | (1.20) | (4.30) |
| Redemption/(Investment) in Mutual Funds (Net) | (19.98) | – |
| Redemption/(Investment) in fixed deposits (Net) | (299.87) | (47.59) |
| Interest Income received | 20.31 | 13.27 |
| Net cash flow generated from/(used in) investing activities (B) | (1,296.68) | (755.37) |
| Cash flow from Financing activities | ||
| Payment of Dividend | (44.51) | (44.34) |
| Repayment of Long term Borrowings | (54.28) | (110.90) |
| Proceeds from Long term Borrowings | – | 58.68 |
| Proceeds from/ (repayment of) short-term borrowings | – | (51.44) |
| Proceeds from exercise of stock options | 0.36 | 0.13 |
| Interest Cost paid | (5.11) | (13.34) |
| Net cash flow generated from/(used in) financing activities (C) | (103.54) |