Interim report
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October 29, 2026 To The Corporate Relations Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Code: 540222 To The Listing Department National Stock Exchange of India Ltd., Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051 Code: LAURUSLABS Dear Sir / Madam, Sub: Outcome of the Board Meeting – October 29, 2026 We would like to inform that the Board of Directors of the Company at their meeting held on October 29, 2026, has inter alia transacted and approved the following businesses: (1) Approval of Unaudited Financial Results for the quarter and half-year ended September 30, 2026 Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“ Listing Regulations ”), the Board of Directors approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half-year ended September 30, 2026, which are annexed herewith along with the Limited Review Reports issued by Deloitte Haskins & Sells LLP, the Statutory Auditors of the Company. The financial results will be available on the website of the Company at www.lauruslabs.com and also on the websites of BSE Limited and National Stock Exchange of India Ltd. viz. www.bseindia.com and www.nseinda.com, respectively. (2) Approval for the payment of Interim Dividend for FY 2026-27 The Board of Directors approved the payment of Interim Dividend of Re. 1.00/ - (i.e., 50%) per equity share of Rs.2/- each, for the Financial Year 2026-27. Further, pursuant to Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements), 2015, the Company has fixed “November 6, 2026” as the “Record Date” for determining the eligibility of the Shareholders. The Dividend amount will be paid on or after November 19, 2026. (3) Approval for the appointment of Mr. Kundan Kumar Jha, as Joint Company Secretary The Board of Directors approved the appointment of Mr. Kundan Kumar Jha (Associate Member of the Institute of Company Secretaries of India holding Membership No. A17612) , as Joint Compa ny Secretary, being a Key Managerial Personnel of the Company, with effect from November 1, 2026, in line with the Company’s succession planning process. The Board Meeting commenced at 02.00 p.m. (IST) and concluded at 02.47 p.m. (IST). This is for your information and records. Thanking you. Yours sincerely, For Laurus Labs Limited V V Ravi Kumar Executive Director and CFO DIN: 01424180 Encl: A/a
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Sl. No. 1 2 3 4 5 6 7 8 (a) (b) 9 10 11 12 13 14 LAURUSLabs Chemistry for Better Living LAURUS LABS LIMITED (CIN: L24239AP2005PLC047518) Regd.Office: Laurus Enclave, Plot Office 01, E. Bonangi Village, Parawada Mandai, Anakapalli District, Andhra Pradesh- 531021 Corp.Office: Plot No. 103, Road No.1, Jubilee Hills, Hyderabad 500033, Telangana, India. Tel: +91 040 6659 4333; Fax: +91 040 6659 4320; E-mail: secretarial@lauruslabs.com; Website : www.lauruslabs .com STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30,2026 Particulars Income (a) Revenue from operations (b) Other income Total income Expenses (a) Cost of materials consumed (b) Purchase of traded goods (c) Changes in inventories of finish ed goods, work-in·progress and stock-in-trade (d) Employee benefits expense (e) Other expenses (f) Depreciation and amortisation expense (g) Finance costs Total expenses Profit before tax (1-2) Tax expense (a) Current tax (b) Deferred tax Total Tax expense Net Profit after tax (3-4) Share of net profit/ (loss) from associates and joint venture , net of tax Net Profit after taxes and share of net profiV(loss) from associales and joint venture (5+6) Other comprehensive incomef(loss) Items that will nol be reclassified subsequently to profit or loss: (i) Remeasurement gains/ (losses) on defined benefit plans (ii) Income tax relating to items that will not be reclassified to profit or loss in subsequent periods (iii) Share in Other comprehensive income of associates and joint venture , net of tax Items that will be reclassified subsequently to profit or loss: Exchange differences on translating the financial statements of foreign operations Total other comprehensive incomef(loss), net of tax Total comprehensive income (7+8) Profit for the period attributable to: i) Equity hold ers of the company ii) Non-controlling interests Total comprehensive income for the period attributable to: i) Equity holders of the company ii) Non-controlling interests Paid-up equity share capital (face value~ 2/- each) Other equity Earnings per equity share (face value~ '1/- each) -Basic(~) - Diluted (~) See accompanymg notes to the fmanCJal results Registered Office Laurus Labs Limited Laurus Enclave, Plot Office 01. E. Bonangi Village. Parawada Mandai, Anakapalli District- 531021, Andhra Pradesh, India. T +91 891 682 1101. 1102, F +91 891 682 1103 E info@lauruslabs.com. W lauruslabs.com Quarter ended 30-Sep-26 30-Jun-26 (Unaudited) (Unaudited} 2,206.37 2,026.31 13.01 9.18 2,219.38 2,035.49 900.69 785.77 45.01 35.12 (129.61) (64.88) 265.71 258.70 374.27 373.33 127.39 123.87 44.10 42.22 1,627.56 1,554.13 591.82 481.36 16294 134.88 (7.86 (15.51 \ 155.08 119.37 436.74 361.99 (0.551 0.08 436.19 36207 (2.42) (2.42) 0.61 0.61 (0.01) - t0.52J (0.40 (234) (221 433.85 359.86 441.48 367.60 (5.29) (5.53) 439.14 365.39 (5.29) (5.53) 108.06 108.05 8.17 6.81 8.16 6.80 (NCii1111U111/15td) (Nfll41t11UU!Ii:>NJ Six montbs ended 3~Sep-25 30-Sep-26 30-Sep-25 (Unaudited) (Unaudited} (Unaudited} 1,653.47 4,232.68 3,223.04 26.96 22.19 37.39 1,680.43 4,254.87 3,.260.43 676.75 1,686.46 1,276.16 30.70 80.13 69.20 (44.01) (194.49) (44.57) 215.56 524.41 430.36 371.21 747.60 706.50 120.49 251.26 237.33 40.00 86.32 91.50 1,410.70 3,181.69 2,766.48 269.73 1,073.18 493.95 87.91 297.82 147.93 (11.93 (23.37) (8.81\ 75.98 274.45 139.12 193.75 798.73 354.83 0.74 (0.47} 1.34 194.49 798.26 356.17 (0.26) (4.84) (0.51) 0.07 1.22 0.13 (0.01) (0.01) (0.01) [5.47) (0.92) (5.99 (5.67) (4.55) {6.38 188.82 793.71 349.79 194.97 809.08 357.99 (0.48) (10.82) (1.82) 189.30 804.53 351.61 (0.48) (10.82) (1.82) 107.96 108.06 107.96 3.61 14.98 6.63 3.61 14.96 6.63 (Nc>fii/UUIIII L~J) (NQI1mnullli$c'd) (Not OMUifli:;N} Corporate Office Plot No. 103, Road No.1. Jubilee Hills, Hyderabad, Telangana - 500 033, India. T +91 40 6659 4333 F +91 40 6659 4320 ClN : L24239AP2005PLC047518 ?. ill Crores Year ended 31-Mar-26 (Audited) 6,812.90 54.95 6,867.85 2,794.34 17256 (271.44) 895.45 1,444.28 480.05 170.73 5,685.97 1,181.88 297.52 (5.49) 292.03 889.85 0.29 890.14 3.64 (0.91) 0.11 (8.74) (5.90 884.24 888.79 1.35 882.90 1.34 107.97 5,192.09 16.47 16.45 (/lrll'llldll'ed)
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LAURUSLabs Sl. Particulars No. I ASSETS Non-current assets (a) Property, plant and equipment (b) Right-of-use assets (c) Capital work-in- progress (d) Goodwill (e) Other intangible assets (f) Financial assets (i) Investments (ii) Other financial assets (g) Deferred tax assets (net) (h) Income tax assets (net) (i) Other non<urrent assets Total non-current assets (1) Current assets (a) Inventories (b) Financial assets (i) Trade receivables (li) Cash and cash equivalents (iii) Bank balances other than Cash and cash equivalents (iv) Loans (v) Other financial assets (c) Other current assets Total current assets (2) Total - assets (1 +2) II EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Total equity attributable to equity holders of Holding Company (c) Non<ontrolling interests Total equity (1) Non-current liabilities (a) Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Other financial liabilities (b) Provisions (c) Deferred tax liability (net) (d) Other non<urrent liabilities Total non-current liabilities (2) Current liabilities (a) Financial liabilities (i) Borrowings (ii) Trade payables -total outstanding dues of micro enterprises and small enterprises -total outstanding dues of creditors other than micro enterprises and small enterprises (iii) Lease liabilities (iv) Other financial liabilities (b) Other current liabilities (c) Provisions (d) Income tax liabilities (net) Total current liabilities (3) Total- equity and liabilities (1 +2+3) -~sKINs X' rf l.q ~ t: CHARTERED r O ACCOUNTANTS ~ ..> " ~0 t' Reg1stere Laurus Labs Limited Laurus Enclave, Plot Office 01. E. Bonangi Village, Parawada Mandai. Anakapalli District- 531021. Andhra Pradesh. India. T +91 891 682 1101, 1102, F +91 891 682 1103 E info@lauruslabs.com, W lauruslabs.com ( in Crores As at September 30, 2026 As at March 31, 2026 Unaudited Audited 3,846.55 3,873.23 241.30 232.71 1,282.44 773.28 246.30 246.30 17.20 18.40 310.02 309.27 46.38 44.26 19.74 - 4.54 244 315.64 182.09 6,330.11 5,681.98 2,659.06 2,342.16 2,241.53 2,155.04 24.45 112.66 4.29 1.04 0.95 0.93 4.63 3.21 248.66 214.17 5,183.57 4,829.21 11,513.68 10,511.19 108.06 107.97 5,952.51 5,192.09 6,060.57 5,300.06 120.48 131.30 6,181.05 5,431.36 553.32 611.34 127.59 111.49 25.24 20.63 145.01 132.09 26.23 29.38 501.15 539.47 1,378.54 1,444.40 1,936.56 1,786.15 4244 51.20 1,258.93 1,200.89 7.66 9.50 335.54 333.58 159.72 161.95 42.84 37.89 170.40 54.27 3,954.09 3,635.43 11,513.68 10,511-J.9.- ~\..t:..Bs 9 .:::> ..,-" ( ~ ~I 1:-/ ()~ • Corporate Office '---::::=.. Plot No.103, Road No.1. Jubilee Hills. Hyderabad, Telangana - 500 033. India. T +91 40 6659 4333 F +91 40 6659 4320 CIN: L24239AP2005PLC047518
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LAURUSLabs Chemistry for Better Living Consolidated Statement of Cash Flows Particulars Cash flow from operating activities Profit before tax Adjustments for : Depreciation and amortisation (Profit)/Loss on sale of property, plant and equipment (net) Interest income Interest expenses Share based payment expense Net gain on foreign exchange fluctuations (unrealised) Allowance for expected credit loss and bad debts (net) Operating profit before working capital changes Movement In working capital: Increase in inventories (Increase)/Decrease in trade receivables Increase in financial and non-financial assets Increase in trade payables Increase/ (Decrease) in financial, non-financial liabilities and provisions Cash generated from operations Income tax paid Net cash generated from operating activities (A) Cash flow from investing activities Purchase of property, plant and equipment, including intangible assets, and movement in capital work in progress, capital advances and capital creditors Proceeds from sale of property, plant and equipment Movement in Bank balances other than Cash and cash equivalents Investment in associate Investment in others Interest received Net cash used in investing activities (B) Cash flow from financing activities Proceeds from exercise of employee stock options Repayment of long- term borrowings Proceeds from long - term borrowings Proceeds from/ (Repayment of) short- term borrowings (net) Proceeds from/ (Repayment of) supplier financing arrangements (net) Payment of lease liabilities Dividend paid Interest paid Proc eeds from Government Grant Net cash used in financing activities (C) Net decrease in cash and cash equivalents (A+B+C) Effect of exchange differ ences on cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the period end Registered Office Laurus Labs Limited Laurus Enclave. Plot Office 01. E. Bonangi Village. Parawada Mandai. Anakapalli District- 531021. Andhra Pradesh. India. T +91 891 682 1101. 1102, F +91 891 682 1103 E info@lauruslabs.com. W lauruslabs .com ( in Crores For the six months ended For the six months ended September 30, 2026 September 30, 2025 Unaudited Unaudited 1,073.18 493.95 251.26 237.33 0.42 4.41 (4.60) (4.83) 81.98 88.66 5.47 5.41 (8.67) (19.26) 38.06 52.09 1,437.10 857.76 (316.91) (86.02) (151.21) 124.74 (26.34) (22.05) 64.16 59.14 (19.74) 253.81 987.06 1,187.38 (182.10) (94.25 804.96 1,093.13 (864.19) (488.91) 0.95 2.97 (3.25) 31.06 (1.23) (9.07) - (17.65) 4.60 4.83 _(863.12) {476.77) 15.29 18.95 (148.28) (178.18) 78.50 43.76 133.86 (396.73) 37.42 (15.53) (7.82) (6.41) (64.78) (43.14) (79.64) (90.68) 5.00 - (30.45) (667.% ) (88.61) (51.60) 0.40 1.83 112.66 99.54 24.45 49.77 Corporate Office Plot No. 103. Road No.1. ::Jubilee Hills. Hyderabad. Telangana - 500 033, India. T +91 40 6659 4333 F +91 40 6659 4320 CIN : L24239AP2005PLC047518
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LAURUSLabs Chemistry for Better Living Notes: 1 The abov e consolidated unaudited financial results of Laurus Labs Limited ("the Company') including its subsidiaries (Collectively known as "the Group'), and its associat es and joint venture (as mentioned in note 3) has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 29, 2026. The statutory auditors of the Company have canied out a limited review on consolidated financial results and have issued an unmodifi ed conclusion in respect of the limited review for the quarter and six months ended September 30, 2026. 2 These consolidated financial results of the Group have been prepared in accordance with the Indian Accounting Standards ('lnd AS') prescribed under Section 133 of the Companies Act, 2013 (' the Act'') read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchang e Board of India ("SEBI"). 3 Th lid d f . I I . I d th f th f II e conso ate manc1a resu ts me u e e resu ts o e o owmg enhhes: Name of the Company Country of Nature of relationship %Holding Incorporation Sriam Labs Private Limited India Subsidiary 100% Laurus Holdings Limited UK Subsidiary 100% Lauru s Generics Inc USA Step-down subsidiary 100% Laurus Generics GmbH.i.L (Refer note 4c) Germany Step-down subsidiary 100% Laurus Synthesis Private Limited India Subsidiary 100% Lauru s Generics SA (Pty) Ltd South Africa Subsidiary 100% Laurus Bio Private Limited India Subsidia n · 78.34% Laurus Svecialty Chemicals Private Limited (Refer note 4al India Subsidia ry 100% lmmun oAdoptive Cell Thera py Private Limited India Associate 34.89% Ethan Enerl!Y India Private Lintited India Associate 26.00% KRKA Pharma Private Limited (Refer note 4b) India Joint Venture 49.00% . . 4 a) The Company mcorporated wholly owned subsidiary, Laurus Specmlty ChemiCals Privat e Lumted (LSCPL) m lndm on December 01, 2022. LSCPL has not comm enced its operations. b) Pursuant to the joint venture agreement enter ed into by the Company with KRKA Pharma Private Limited ("KRKA"), Capital contribution of~ 49 Crores have been made into KRKA in terms of the aforesaid agreement during the quarter ended December 31, 2025 for 49% stake. The Company has accounted for the investment in KRKA as joint venture. c) Durin g the quarter, Laurus Generics GmbH has filed for Liquidation. The liquidation process is ongoing and remains subject to completion of the statutory one-year credit or objection period ending August 2027. The Net assets and results of the subsidiary are not material to the group. 5 The Group is engaged in the manufacture and sale of ' Pharmaceuticals" which constitut es a single reportable business segment as per lnd AS 108- 'Operating Segments' . 6 The Board of Directors of the Company, in its meeting held on August 21, 2025, approved the proposed Composite Scheme of Arrang ement ("the Scheme ' ) for the d emerger of Identified Business Undertaking of Laurus Synth esis Private Limited into Sriam Labs Privat e Limited and amalgamation of Remaining Undertaking of Laurus Synthesis Privat e Lintited with the Company , subject to the necessary approval from National Company Law Tribunal, Amaravathi ("NCLT") und er section 230 and 232 of the Compani es Act, 2013 ("the Act") and other applicable provisions of the Act and the rules made thereund er. The Company have filed the Scheme with the Hon'ble National Company Law Tribunal , Ama ravati Bench at Amaravati, Andhra Pradesh , and accordingly the implementation of the Scheme is subject to the final approv als and sanctions of the applicabl e auth orities. Upon approval of the Scheme, Laurus Synth esis Private Limited shall stand dissolved without winding up with the Appointed Date of April 01, 2026 or such other date as the NCLT may approve. Pending such approv al, the consolidated financial results of the Company are presented without giving effect to the said merger. 7 During the six months ended September 30, 2026, the Company allotted 455,636 equity shares of~ 2/- each, consequent to the exercise of the stock options by the employ ees of the Compan y under the Employee Stock Option Scheme. 8 The Board of Directors, at their meeting held on October 29, 2026 approved for the paym ent of interim dividend of< 1.00/ - per equity share of~ 2/ - each. Place: Hyderabad Date : October 29, 2026 Registered Office Laurus Labs Limited Laurus Enclave. Plot Office 01, E. Bonangi Village. Parawada Mandai. Anakapalli District- 531021. Andhra Pradesh, India. T +91 891 682 1101. 1102. F +91 891 682 1103 E info@lauruslabs.com, W lauruslabs.com By order of the Board For Laurus Labs Limited DJ{~~ Whole Time Director & Chief Executive Officer Corporate Office Plot No. 103, Road No.1. Jubilee Hills. Hyderabad. Telangana - 500 033. India. T +91 40 6659 4333 F +91 40 6659 4320 ClN : l24239AP2005PLC047518
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Deloitte Chartered Accountants Meenakshi Pride Rock Tower Ill [Block- M], 8th & 9th floors Survey No. 23, Gachibowli Serilingampally Municipality Ranga Reddy Di_strict Hyderabad-500032 Haskins lr Sells LLP Telangana, India INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF LAURUS LABS LIMITED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of LAURUS LABS LIMITED ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), and its share of the net loss after tax and total comprehensive loss of its associates and joint venture for the quarter and six months ended September 30, 2026 ("the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: a. b. c. d. e. f. g. h. i. j. k. I. ~ Laurus Labs Limited, the Parent company Laurus Bio Private Limited, India, Subsidiary Sriam Labs Private Limited, India, Wholly Owned Subsidiary Laurus Synthesis Private Limited, India, Wholly Owned Subsidiary Laurus Holdings Limited, United Kingdom, Wholly Owned Subsidiary Laurus Generics Inc., United States of America, (Subsidiary of (e) above) Laurus Generics GmbH, Germany, (Wholly Owned Subsidiary of (e) above) Laurus Generics SA (Pty) Limited, South Africa, Wholly Owned Subsidiary Laurus Specialty Chemicals Private Limited, India, Wholly Owned Subsidiary ImmunoAdoptive Cell Therapy Private Limited, India, Associate Ethan Energy India Private Limited, India, Associate KRKA Pharma Private Limited, India, Joint Venture Regd. Office: One International Center, Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West}, Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: MB-8737
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Deloitte Haskins & Sells LLP 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of six subsidiaries included in the consolidated unaudited financial results, whose interim financial information reflect total assets of ~ 735.27 crores as at September 30, 2026, total revenues of~ 146.35 crores and ~ 323.49 crores for the quarter and six months ended September 30, 2026 respectively, total net loss after tax of ~ 18.56 crores and ~ 24.52 crores for the quarter and six months ended September 30, 2026 respectively and total comprehensive loss of~ 18.56 crores and ~ 24.52 crores for the quarter and six months ended September 30, 2026 respectively and net cash outflows of~ 49.36 crores for the six months ended September 30, 2026, as considered in the Statement. The consolidated unaudited results also includes the Group's share of loss after tax of ~ 0. 76 Crores and ~0.62 Crores for the quarter and six months ended September 30, 2026, as considered in the statement, in respect of one joint venture, whose interim financial information have not been reviewed by us. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of these matters. 7. The consolidated unaudited financial results also includes the Group's share of loss after tax of ~ 0.65 crores and ~ 0.49 crores for the quarter and six months ended September 30, 2026 respectively and total comprehensive loss of ~ 0.65 crores and ~ 0.49 crores for the quarter and six months ended September 30, 2026 respectively, as considered in the Statement, in respect of an associate, based on their interim financial information which have not been reviewed by their auditors. According to the information and explanations given to us by the Management, these interim financial information are not material to the Group. Our Conclusion on the Statement is not modified in respect of our reliance on the interim financial information certified by the Management. Place: Hyderabad Date: October 29, 2026 For DELOITTE HASKINS 8t SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) C Manish Muralidhar Partner Membership No. 213649 UDIN: 262136490EHMXW6902
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Sl. No. 1 2 3 4 5 6 7 8 9 10 LAURUSLabs Chemistry for Better Living LAURUS LABS LIMITED (CIN: L24239AP2005PLC047518) Regd.Office: Laurus Enclave, Plot Office 01, E. Bonangi Village, Parawada Mandai, Anakapalli District, Andhra Pradesh - 531021 Corp.Office: Plot No. 103, Road No.1, Jubilee Hills, Hyderabad 500033, Telangana, India. Tel: +91 040 6659 4333; Fax: +91 040 6659 4320; E-mail: secretarial@lauruslabs.com; Website: www.lauruslabs.com STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30,2026 Particulars Income (a) Revenue from operations (b) Other income Total income Expenses (a) Cost of materials consumed (b) Purchase of traded goods (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (d) Employee benefits expense (e) Other expenses (f) Depreciation and amortisation expense (g) Finance costs Total expenses Profit before tax (1-2) Tax expense (a) Current tax (b) Deferred tax Total Tax expense Net Profit after tax (3-4) Other comprehensive incom<>/(loss) Items that will not be reclassified subsequently to profit or loss: (i) Remeasurement gainsj(losses) on defined benefit plans (ii) Income tax relating to items that will not be reclassified to profit or loss in subsequent periods Total other comprehensive income /(loss), net of tax Total comprehensive income (5+6) Paid-up equity share capital (face value~ 2/- each) Other equity Earnings per equity share (face value~ 2/- each) -Basic(~) -Diluted(~) See accompanymg notes to the fmannal results Registered Office Laurus Labs Limited Laurus Enclave. Plot Office 01. E. Bonangi Village. 30-Sep.26 (Unaudited) 2,014.11 24.72 2,038.83 887.81 45.01 (126.90) 230.76 346.82 97.69 38.02 1,519.21 519.62 141.44 (9.95) 131.49 388.13 (2.42) 0.61 (1.81 386.32 108.06 7.18 7.18 (NotanniJ4liYd) Parawada Mandai. Anakapalli District - 531021. Andhra Pradesh. India. T +91 891 682 1101, 1102. F +91 891 682 1103 E info@lauruslabs.com, W lauruslabs.com Quarter ended 30-Jun-26 (Unaudited) 1,757.16 20.07 1,777.23 777.51 35.12 (94.55) 216.00 324.02 95.76 35.20 1,389.06 388.17 103.25 (5.04\ 98.21 289.96 (2.42) 0.61 (1.81 288.15 108.05 5.37 5.36 (Not rmn~~d) Six months ended 30-Sep-25 30-Sep-26 30-Sep-25 (Unaudited) (Unaudited) (Unaudited) 1,566.60 3,771.27 2,999.35 28.45 44.79 49.97 1,595.05 3,816.06 3,049.32 644.40 1,665.32 1,217.29 30.70 80.13 69.20 (25.58) (221.45) (26.76) 182.31 446.76 362.21 345.11 670.84 660.37 95.59 193.45 189.16 33.68 73.22 77.57 1,306.21 2,908.27 2,549.04 288.84 9(17.79 500.28 87.93 244.69 147.59 (14.76\ (14.99 (20.92 73.17 229.70 126.67 215.67 678.09 373.61 (0.26) (4.84) (0.51) 0.07 1.22 0.13 (0.191 (3.62 (0.38 215.48 674.47 373.23 107.96 108.06 107.96 3.99 12.55 6.92 3.99 12.54 6.92 (NotonnWilised) (Natamumlist'd) (Nol annuo.l~d) Corporate Office Plot No. 103, Road No.1. Jubilee Hills. Hyderabad. Telangana - 500 033, India. T +91 40 6659 4333 F +91 40 6659 4320 ClN : L24239AP2005PLC047518 <in Crores Year ended 31-Mar-26 (Audited) 6,089.07 77.43 6,166.50 2,624.93 172.56 (236.87) 757.86 1,332.33 378.64 142.% 5,17241 994.09 285.12 (31.511 253.61 740.48 3.88 (0.98 290 743.38 107.97 5,143.97 13.72 13.70 (AnnwliscJ)
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LAURUSLabs Chemistry for Better Living Standalone Balance Sheet Sl. No. I ASSETS Non-current assets Particulars (a) Property, plant and equipment (b) Right-of-use assets (c) Capital work-in- progress (d) Other Intangible assets (e) Financial assets (i) Investments (ii) Other financial assets (iii) Loans (f) Deferred tax assets (net) (g) Other non-current assets Total non-current assets (1) Current assets (a) Inventories (b) Financial assets (i) Trade receivables (ii) Cash and cash equivalents (iii) Bank balances other than Cash and cash equivalents (iv) Loans (v) Other financial assets (c) Other current assets Total current assets (2) Total - assets (1 +2) II EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Total equity (1) Liabilities Non-current liabilities (a) Financialliabilities (i) Borrowings (ii) Lease liabilities (b) Provisions (c) Deferred tax liability (net) (d) Other non-current liabilities Total non-current liabilities (2) Current liabilities (a) Financialliabilities (i) Borrowings (ii) Trade payables -total outstanding dues of micro enterprises and small enterprises -total outstanding dues of creditors other than micro enterprises and small enterprises (iii) Lease liabilities (iv) Other financial liabilities (b) Other current liabilities (c) Provisions (d) Income tax liabilities (net) Total current liabilities (3) Tota~ity and liabilities (1+2+3) es~~ s~ ( {:: CHARTERED ' ) O ACCOUNTANTS t;; -<-.. " vo t" * - Registered Office Laurus Labs Limited Laurus Enclave. Plot Office 01. E. Bonangi Village. Parawada Mandai. Anakapalli District- 531021, Andhra Pradesh. India. T +91 891 682 1101. 1102, F +91 891 682 1103 E info@lauruslabs.com. W lauruslabs.com <in Crores As at September 30, 2026 As at March 31, 2026 Unaudited 2,834.19 140.53 974.81 15.06 890.94 37.92 502.50 11.11 284.13 5,691.19 2,470.89 2,036.82 0.24 0.59 6.71 4.59 186.69 4,706.53 10,397.72 108.06 5,774.33 5,88239 348.92 88.76 128.56 - 426.71 99295 1,737.06 38.50 1,264.79 4.86 258.02 60.56 40.12 118.47 3,52238 10,397.72 Corporate Office Audited 2,892.97 131.60 569.42 16.48 890.94 36.68 501.50 - 137.85 5,177.44 2,136.11 2,023.25 37.51 0.31 6.67 3.89 154.85 4,36259 9,540.03 107.97 5,143.97 5,251.94 378.21 73.80 118.13 5.10 454.94 1,030.18 1,620.54 45.34 1,151.93 7.82 275.91 67.93 35.42 53.02 3,257.91 9,540.0..1. - 8 (..,.. I:; H ABAD- J ? """-! 6-/ 0i'r} * Plot No. 103. Road No.1. Jubilee Hills. Hyderabad, Telangana - 500 033. India. T +91 40 6659 4333 F +91 40 6659 4320 CIN: L24239AP2005PLC047518
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LAURUSLabs Chemistry for Better Living Standalone Statement of Cash Flows Particulars Cash flow from operating activities Profit before tax Adjustments for : Depreciation and amortisation (Profit)/Loss on sale of property, plant and equipment (net) Finance income Interest expense Share based payment expense Net (gain)/loss on foreign exchange fluctuations (unrealised) Allowance for expected credit loss and bad debts (net) Operating profit before working capital changes Movement in working capital: Increase in inventories (Increase)/Decrease in trade receivables Increase in financial and non-financial assets Increase in trade pay abies Increase/(Decrease) in financial, non-financial liabilities and provisions Cash generated from operations Income tax paid Net cash generated from operating activities (A) Cash flow from investing activities Purchase of property, plant and equipment, including intangible assets, and movement in capital work in progress, capital advances and capital creditors Proceeds from sale of property, plant and equipment Movement in Bank balances other than Cash and cash equivalents Investment in associate Investment in others Investment in subsidiaries Loan given to subsidiaries Loan repaid by subsidiaries Interest received Net cash used in investing activities (B) Cash flow from financing activities Proceeds from exercise of employee stock options Repayment of long - term borrowings Proceeds from long - term borrowings Proceeds from/ (Repayment of) Short- term borrowings (net) Proceeds from/ (Repayment of) supplier financing arrangements (net) Payment of lease liabilities Dividend paid Interest paid Net cash used in financing activities (C) Net Decrease in cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the period end Registered Office Laurus Labs Limited Laurus Enclave, Plot Office 01. E. Bonangi Village, Parawada Mandai. Anakapalli District- 531021. Andhra Pradesh. India. T +91 891 6821101. 1102. F +91 891 682 1103 E info@lauruslabs.com. W lauruslabs.com it in Crores For the six months ended For the six months ended September 30, 2026 September 30, 2025 Unaudited Unaudited 907.79 500.28 193.45 189.16 0.42 1.49 (27.59) (24.97) 69.71 75.45 5.47 5.41 (8.72) (10.92) 14.78 51.39 1,155.31 787.29 (334.77) (74.19) (52.94) 103.13 (29.43) (2.56) 119.36 36.79 (18.08) 211.32 839.45 1,061.78 (179.24) (93.96) 660.21 967.82 (698.44) (319.48) 0.86 2.47 (0.29) 0.01 - (9.07) - (17.65) - (40.00) 133.00 (129.50) (134.00) 132.00 27.59 24.97 (671.28) (356.25) 15.29 18.95 (111.17) (139.00) 64.50 43.76 117.98 (453.36) 25.05 (5.00) (5.26) (5.79) (64.78) (43.14) (67.81) (78.04) (26.20) (661.62) (37.27) (50.05) 37.51 50.36 0.24 0.31 Corporate Office Plot No. 103, Road No.1, Jubilee Hills. Hyderabad. Telangana- 500 033. India. T +91 40 6659 4333 F +91 40 6659 4320 CIN : L24239AP2005PLC047518
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LAURUSLabs Chemistry for Better Living Notes: The above standalone unaudited financial results of Laurus Labs Limited ("the Company") has been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 29, 2026. The statutory auditors of the Company have carried out a limited review on standalone financial results and have issued an unmodified conclusion in respect of the limited review for the quarter and six months ended September 30, 2026. 2 These standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 ("the Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India ("SEBI"). 3 The Company is engaged in the manufacture and sale of "Pharmaceuticals" which constitutes a single reportable business segment as per Ind AS 108- 'Operating Segments '. 4 The Board of Directors of the Company, in its meeting held on August 21, 2025, approved the proposed Composite Scheme of Arrangement ("the Scheme") for the demerger of Identified Business Undertaking of Laurus Synthesis Private Limited into Sriam Labs Private Limited and amalgamation of Remaining Undertaking of Laurus Synthesis Private Limited with the Company, subject to the necessary approval from National Company Law Tribunal, Amaravathi ('NCLT") under section 230 and 232 of the Companies Act, 2013 ('the Act') and other applicable provisions of the Act and the rules made thereunder. The Company have filed the Scheme with the Hon'ble National Company Law Tribunal, Amaravati Bench at Arnaravati, Andhra Pradesh, and accordingly the implementation of the Scheme is subject to the final approvals and sanctions of the applicable authorities. Upon approval of the Scheme, Laurus Synthesis Private Limited shall stand dissolved without winding up with the Appointed Date of April 01, 2026 or such other date as the NCLT may approve. Pending such approval, the financial results of the Company are presented without giving effect to the said merger. 5 During the six months ended September 30, 2026, the Company allotted 455,636 equity shares of 't 2/- each, consequent to the exercise of the stock options by the employees of the Company under the Employee Stock Option Scheme. 6 The Board of Directors, at their meeting held on October 29, 2026 approved for the payment of interim dividend of~ 1.00/- per equity share of 't 2/- each. Place: Hyderabad Date: October 29, 2026 Registered Office Laurus Labs Limited Laurus Enclave. Plot Office 01. E. Bonangi Village. Parawada Mandai. Anakapalli District- 531021. Andhra Pradesh. India. T +91 891 682 1101. 1102, F +91 891 682 1103 E info<Ollauruslabs .com. W \aurus\abs.com D~Satyanarayana hava Whole Time Director & Chief Executive Officer Corporate Office Plot No.103. Road No.1. Jubilee Hills. Hyderabad. Telangana - 500 033, India. T +9140 6659 4333 F +91 40 6659 4320 CIN : l24239AP2005PLC047518
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Deloitte Haskins & Sells LLP Chartered Accountants Meenakshi Pride Rock Tower Ill [Block- M], 8th & 9th floors Survey No. 23, Gachibowli Serilingampally Municipality Ranga Reddy District Hyderabad-500032 Telangana, India INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF LAURUS LABS LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of LAURUS LABS LIMITED ("the Company"), for the quarter and six months ended September 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on ·our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Hyderabad Date: October 29, 2026 For DELOITTE HASKINS 8t SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) C Manish Muralidhar Partner Membership No. 213649 UDIN: 26213649XXDSGS6742 Regd. Office : One International Center, Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737