Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results under SEBI LODR Regulations

Audit Opinion:

Unmodified report issued by statutory auditors (Clean opinion)

Key Financial Highlights [Amount in INR millions]:

Standalone Results:

Revenue from Operations: ₹1,090.74 million (QoQ: ₹1,092.45 million in Q4 FY26, YoY: ₹975.64 million in Q1 FY25)

Other Income: ₹38.12 million

Total Income: ₹1,128.86 million

Expenses Breakdown:

  • Cost of materials consumed and testing expenditure: ₹226.27 million
  • Cost of lab setup: ₹0.45 million
  • Changes in inventories of work-in-progress: ₹294.20 million
  • Employee benefits expense: ₹2.37 million
  • Finance costs: ₹125.48 million
  • Depreciation & Amortisation expense: ₹196.71 million
  • Other expenses: ₹845.48 million

Total Expenses: ₹1,692.96 million

Profit/(Loss) before exceptional items and tax: ₹283.38 million

Exceptional items: Statutory impact of new Labour Codes: ₹16.16 million

Profit/(Loss) before tax: ₹283.38 million

Tax Expense:

  • Current tax: ₹58.14 million
  • Taxes of earlier periods: ₹0.38 million
  • Deferred tax (benefit)/expense: ₹14.44 million

Total Tax Expense: ₹72.96 million

Profit/(Loss) for the period: ₹210.42 million

Other Comprehensive Income/(expense), net of tax:

  • Re-measurements of net defined benefit liability: ₹(0.20) million
  • Income tax relating to the items: ₹0.05 million

Total other comprehensive income/(Loss): ₹(0.15) million

Total Comprehensive Income for the period: ₹210.27 million

Paid-up Equity Share Capital: ₹89.34 million (Face value of ₹2 per equity share)

Other Equity: ₹4,479.39 million

Earnings per equity share (EPS):

  • Basic: ₹4.71
  • Diluted: ₹4.66

Consolidated Results:

Not Specified (The company does not have any subsidiary/associate/joint venture entities)

Segment-wise Performance:

The company has only one reportable segment: 'Contract Research and Testing Services'

Corporate Actions:

  • No dividend declarations
  • No share split, bonus issue, or buyback
  • Employee Stock Option Plan: Granted 40,500 options to eligible employees on July 20, 2026 under Vimta Labs Employee Stock Option Plan 2021 (VLESOP-2021)

Other Significant Information:

Public Private Partnership (PPP) Agreement:

  • The company entered into a PPP agreement with Food Safety and Standards Authority of India (FSSAI) on June 29, 2021
  • Agreement to setup, operate and transfer (SOT) a National Food Testing Laboratory (NFL) in JNPT, Mumbai
  • Considered as a "Service Concessionaire Arrangement" (SCA) under Ind AS 115
  • Revenue and costs allocated between lab setup services and operation/maintenance services
  • Revenue from lab setup services: ₹0.45 million for Q1 FY27

Employee Stock Options:

  • Employee compensation expense includes ₹8.46 million for Q1 FY27 related to stock options fair value

Exceptional Items:

  • Statutory impact of new Labour Codes effective from November 21, 2025
  • Incremental impact of past service cost in gratuity: ₹16.16 million
  • Arising from revision in the definition of wages
  • Presented as exceptional item due to non-recurring nature

Previous Period Figures:

  • Figures for quarter ended March 31, 2026 are balancing figures between audited annual figures and unaudited published YTD figures
  • Previous period figures have been regrouped/rearranged for comparability