Vimta Labs Ltd. — Annual Report 2026

May 6, 2026

Vimta Labs Limited
Registered Office
142, IDA Phase II, Cherlapally
Hyderabad-500 051, Telangana, India
T : +91 40 2726 4141
F : +91 40 2726 3657
Vimta
Driven by Quality. Inspired by Science.

VLL\SE\008\2026-27
Date: 06.05.2026

| BSE Limited,
P J Towers, Dalal Street,
Mumbai - 400001.
Scrip Code : 524394 | National Stock Exchange of India Limited,
“Exchange Plaza”, Bandra, Kurla Complex,
Bandra (E), Mumbai – 400051.
Trading Symbol: VIMTALABS |
| --- | --- |

Dear Sir/Madam,

Sub – Outcome of the Board Meeting.
Ref - Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

With reference to the subject cited above, please find enclosed herewith Audited Financial Results as per Regulation 33 of the SEBI (LODR) Regulations, 2015 for the 4th Quarter and Financial Year ended 31st March 2026 and Independent Auditor's Report with unmodified opinion, along with a declaration by the Company in respect thereof.

Further, we inform you that the Board of Directors of the Company at its Board Meeting held today has:

1. Recommended Dividend of ₹ 2/- (Rupees two only) per share with face value of ₹ 2/- each for the financial year 2025-26; subject to approval of shareholders at the ensuing Annual General Meeting.

The record date for the payment of dividend, subject to approval of the shareholders at the ensuing Annual General Meeting, is 18th June 2026.

1. Approved the Notice for the 36th Annual General Meeting and the Directors Report along with all the annexures.

The 36th Annual General Meeting (“AGM”) of the Members of the Company will be held on Thursday, 25th June 2026.

1. The Board approved the proposal for incorporation of a wholly owned subsidiary of the Company in the USA. Additional information, as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, will be disclosed in due course.

Plot No. 5, Life Sciences Facility, Neovantage Science & Technology Park Private Limited, Shamirpet, Genome Valley, Turkapally Medchal-Malkajgiri, Hyderabad-500 101, Telangana, India. T : +91 40 6740 4040 E : mdoffice@vimta.com URL : www.vimta.com
CIN : L24110TG1990PLC011977

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Vimta Labs Limited
Registered Office
142, IDA Phase II, Cherlapally
Hyderabad-500 051, Telangana, India
T: +91 40 2726 4141
F: +91 40 2726 3657
Vimta
Driven by Quality. Inspired by Science.

1. The Board approved the reappointment of Dr. S. P. Vasireddi (DIN: 00242288) as Executive Chairman for a term of five (5) years, from 1st July 2026 to 30th June 2031, subject to shareholders’ approval at the ensuing Annual General Meeting.

The meeting commenced at 11:30 AM and ended at 03:32 PM

This is for your information and records.

Thanking you,

For VIMTA LABS LIMITED

Sujani Vasireddi
Company Secretary and Compliance Officer

Encl: as above.

Plot No. 5, Life Sciences Facility, Neovantage Science & Technology Park Private Limited, Shamirpet, Genome Valley, Turkapally
Medchal-Malkajgiri, Hyderabad-500 101, Telangana, India. T : +91 40 6740 4040 E : mdoffice@vimta.com URL : www.vimta.com
CIN : L24110TG1990PLC011977

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GATTAMANENI & CO.
CHARTERED ACCOUNTANTS
Flat No.404, Hardhik Anmol,
Road No.10, Kakateeya Hills,
Madhapur, Hyderabad - 500081.
Mobile: 9849768009
E-mail: gattamaneni_gs@yahoo.com

Independent Auditor's Report on Annual Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

To the Board of Directors of Vimta Labs Limited

Opinion

We have audited the accompanying statement of Annual Financial Results of VIMTA LABS LIMITED (“the Company”) for the year ended 31 March 2026 (“Statement”), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

i. is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended; and
ii. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards and other accounting principles generally accepted in India, of the net profit and total comprehensive income and other financial information of the Company for the year ended 31 March 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“the ICAI”) together with the ethical requirements that are relevant to our audit of the Financial Results for the year ended 31 March 2026 under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

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Management's Responsibilities for the Statement

This Statement which includes the Financial Results is the responsibility of the Company's Board of Directors and has been approved by them for the issuance. The Financial Results for the year ended 31 March 2026 has been compiled from the related audited financial statements. This responsibility includes the preparation and presentation of the Financial Results for the quarter and year ended 31 March 2026 that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.

In preparing the Financial Results, the Board of Directors are responsible for assessing the Company's ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the financial reporting process of the Company.

Auditor's Responsibilities for the Audit of the Statement

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement.

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As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Annual Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operative effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors.

• Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.

• Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the Annual Financial Results, including the disclosures, and whether the Annual Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the Annual Financial Results of the Company to express an opinion on the Annual Financial Results.

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Materiality is the magnitude of misstatements in the Annual Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Annual Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Annual Financial Results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

The Statement includes the results for the quarter ended 31 March 2026, being the balancing figure between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

Our report on the Statement is not modified in respect of this matter.

Place: Hyderabad
Date: 06-05-2026

For GATTAMANENI & CO.,
Chartered Accountants
Firm Regn. No: 009303S

K.HARIBABU
Partner
ICAI Ms. No. 222800
UDIN: 26222800XSLHYW2950

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Vimta Labs Limited
Registered Office
142, IDA Phase II, Cherlapally
Hyderabad-500 051, Telangana, India
T: +91 40 2726 4141
F: +91 40 2726 3657
Vimta
Driven by Quality. Inspired by Science.

Statement of Assets and Liabilities

(Amount in INR millions, unless otherwise stated)

| 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 |

Plot No. 5, Life Sciences Facility, Neovantage Science & Technology Park Private Limited, Shamirpet, Genome Valley, Turkapally
Medchal-Malkajgiri, Hyderabad-500 101, Telangana, India. T: +91 40 6740 4040 E: mdoffice@vimta.com URL: www.vimta.com
CIN: L24110TG1990PLC011977

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Vimta Labs Limited
Registered Office
142, IDA Phase II, Cherlapally
Hyderabad-500 051, Telangana, India
T: +91 40 2726 4141
F: +91 40 2726 3657
Vimta
Driven by Quality. Inspired by Science.

Statement of Audited Financial Results for the Quarter and Year Ended March 31, 2026

(Amount in INR millions, except Earnings Per Share)

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	-	-	-	-	-
	Statutory impact of new Labour Codes (Refer note 10)	-	16.16	-	16.16	-
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
		-	-	-	-	14.05
8	Profit/(Loss) before tax from discontinued operations(Refer note no. 7)	-	-	-	-	8.18
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
	(EPS for the quarter ended are not annualised)
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
	(EPS for the quarter ended are not annualised)
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	14.93
	(EPS for the quarter ended are not annualised)

Plot No. 5, Life Sciences Facility, Neovantage Science & Technology Park Private Limited, Shamirpet, Genome Valley, Terkapally Medchal-Malkajgiri, Hyderabad-500 101, Telangana, India. T: +91 40 6740 4040 E: mdoffice@vimta.com URL: www.vimta.com
CIN: L24110TG1990PLC011977

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Vimta Labs Limited
Registered Office
142, IDA Phase II, Cherlapally
Hyderabad-500 051, Telangana, India
T: +91 40 2726 4141
F: +91 40 2726 3657
Vimta
Driven by Quality. Inspired by Science.

Vimta Labs Limited
Statement of Cash flows
(Amount in INR millions, unless otherwise stated)

| 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) | (161.21) |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 71.20 | 23.96 |
| Cash and cash equivalents at the beginning of the year | 158.36 | 134.41 |
| Effect of exchange differences on cash and cash equivalents | 0.13 | (0.01) |
| Cash and cash equivalents at the end of the year | 229.69 | 158.36 |
| Cash and cash equivalents comprise | | |
| Balances with banks in current & deposit accounts | 228.27 | 155.46 |
| Cash on hand | 1.42 | 2.90 |
| Total cash and cash equivalents at end of the year | 229.69 | 158.36 |

For and on behalf of the Board of Directors of
Vimta Labs Limited
CIN: 854110TG1990PLC011977

Harita Vasireddi
Managing Director
DIN: 00242512
Place: Hyderabad, INDIA
Date: May 06, 2026

Plot No. 5, Life Sciences Facility, Neovantage Science & Technology Park Private Limited, Shamirpet, Genome Valley, Turkapally
Medchal-Malkajgiri, Hyderabad-500 101, Telangana, India. T: +91 40 6740 4040 E: mdoffice@vimta.com URL: www.vimta.com
CIN: L24110TG1990PLC011977

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Notes to the results :

1. The above Audited financial results for the quarter and year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board in its meeting held on May 06, 2026.

2. The results for the quarter and year ended March 31, 2026 were Audited by the statutory auditors of the company. An unmodified report was issued by them thereon.

3. These Audited financial results 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 the guidelines issued by the Securities and Exchange Board of India ("SEBI") in this regard.

4. The management has assessed the identification of reportable segments in accordance with the requirements of Ind AS-108 'Operating Segment' and stated that the Company has only one reportable segment namely 'Contract Research and Testing Services'.

5. The company had entered into a Public Private Partnership (PPP) agreement with Food Safety and Standards Authority of India (FSSAI) on June 29, 2021 to setup, operate and transfer (SOT) a National food Testing Laboratory (NFL) in JNPT, Mumbai. In accordance with the provisions of Ind AS 115, this arrangement has been considered as a "Service Concessionaire Arrangement" (SCA) and accordingly, revenue and costs are allocatable between those relating to lab setup services and those relating to operation and maintenance services. Further, the Company has acquired the right to charge the customer for the services to be rendered which has been assessed as an intangible asset.

Revenue from operations and lab setup expenses include ₹ 0.27 million for the quarter ended March 31, 2026, ₹ 0.69 million for the quarter ended December 31, 2025, ₹ 0.23 million for the quarter ended March 31, 2025, ₹ 1.20 million for the year ended March 31, 2026 and ₹ 4.3 million for the year ended March 31, 2025, respectively representing the revenues relating to lab setup services provided under SCA, the costs of fulfilling the contract and the right to charge the customer for the services to be rendered, respectively.

1. a) In respect of stock options granted pursuant to the Company's stock option plan, the fair value of the options is accounted as employee compensation expense over the vesting period. Consequently, the amount of employee benefits expense includes ₹ 6.87 million for the quarter ended March 31, 2026, ₹ 11.18 million for the quarter ended December 31, 2025, ₹ 21.42 million for the quarter ended March 31, 2025, ₹ 49.86 million for the year ended March 31, 2026 and ₹ 18.5 million for the year ended March 31, 2025 respectively.

7. Details of discontinued operations:

The company wide Business Transfer Agreement (BTA) dated August 30, 2024 entered with Thyrocare Technologies Limited (Buyer) for sale and transfer of its Diagnostic and Pathological services business (Business) under slump sale, for a consideration of ₹ 70 million, transferred the said Business to the buyer on October 11, 2024. In addition to the above consideration, the company through the Brand and Trademarks License Agreement (BTLA) with the buyer, will receive a Brand Royalty fee of 5% of the Revenue from this business over a period of at least 2 years from the date of actual transfer of business.

Disclosures as required under Ind AS 105 are as under:
Amount in INR millions

Particulars	Quarter Ended			Year Ended
	31 Mar 26 (Audited)	31 Dec 25 (Unaudited)	31 March 25 (Audited)	31 Mar 26 (Audited)	31 Mar 25 (Audited)
I. Total Income	-	-	-	-	145.18
II. Total Expenses	-	-	-	-	181.40
III. Profit/(Loss) before tax from discontinued operations (I-II)	-	-	-	-	156.22
IV. Tax expense related to discontinued operations	-	-	-	-	3.06
V. Profit/(Loss) after tax from discontinued operations (III-IV)	-	-	-	-	139.28
VI. Profit before tax on disposal of discontinued operations	-	-	-	-	50.27
VII. Tax expense related to discontinued operations	-	-	-	-	5.12
VIII. Profit after tax on disposal of discontinued operations (VI-VII)	-	-	-	-	45.15
IX. Profit/(Loss) from discontinued operations (V-VIII)	-	-	-	-	5.87

8. Issue of Bonus Shares

Pursuant to the approval of shareholders at 35th Annual General Meeting held on June 06,2025, the Company has issued Bonus shares in the ratio of 1:1. i.e., 1 (one) bonus equity share of ₹ 2 each for every 1 (one) fully paid up equity shares held. Subsequently, on June 14, 2025 the Company allotted 2,22,52,784 equity shares to shareholders who held equity shares as on the record date of June 13, 2025. Consequently ₹ 44.51 million (representing par value of ₹ 2 per share) was transferred from securities Premium to the Share Capital Account. Earnings per share for all prior periods have been proportionately adjusted accordingly.

9. Employee Stock Option Plan (ESOP)

The shareholders have authorized the Board of Directors to make corresponding adjustments to the Employee Stock Option (ESOP) grants pursuant to the bonus issue and the Company has applied to the Stock Exchanges for in-principle approval of the 5,18,260 ESOP grants arising from the bonus issue, for which the company got approvals on August 29, 2025 from BSE and on September 01, 2025 from NSE.

1. Pursuant to the implementation of the new labour code effective from 21st November, 2025 by the Government of India, the Company has reassessed the impact of the changes based on actuarial valuation and recognised an incremental impact of past service cost in gratuity amounting to ₹16.16 million, arising primarily from the revision in the definition of wages. Considering its non-recurring nature and quantum involved, past service cost is presented under "exceptional items" in the statement of profit & loss for the period ended December 31, 2025. The Company will continue to monitor the finalization of central and state rules, clarifications from the government on other aspects of the labour code and will provide appropriate impact as needed.

2. The company does not have any subsidiary/associate/joint venture entity(ies) during the quarter under review and the comparable periods.

3. The Board of Directors have recommended a final dividend for the financial year 2025-26 @ 2/- (Rupees Two only) per equity share of the face value of Rs. 2/- each.

4. The figures of the last quarter are the balancing figures between Audited figures in respect of the full financial year and published year to date figures up to the third quarter of the relevant financial years, which were subjected to limited review by the statutory auditors

5. The previous period figures have been regrouped/rearranged wherever necessary to make it comparable with the current period.

For and on behalf of the Board of Directors of

Vimta Labs Limited

CIN: T24110TG1990PLC011977

Harita Vasireddi

Managing Director

DIN: 00242512

Place : Hyderabad, INDIA

Date: May 06, 2026

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Vimta Labs Limited
Registered Office
142, IDA Phase II, Cherlapally
Hyderabad-500 051, Telangana, India
T : +91 40 2726 4141
F : +91 40 2726 3657
Vimta
Driven by Quality. Inspired by Science.

Date: 06.05.2026

| BSE Limited,
P J Towers, Dalal Street,
Mumbai - 400001.
Scrip Code : 524394 | National Stock Exchange of India Limited,
“Exchange Plaza”, Bandra, Kurla Complex,
Bandra (E), Mumbai – 400051.
Trading Symbol: VIMTALABS |
| --- | --- |

Dear Sir/ Madam,

We hereby declare under the provisions of SEBI (LODR) Regulations, 2015 that the Auditors of the Company M/s Gattamaneni & Co, Chartered Accountants (Firm Regn No.009303S) have issued Independent Auditor’s Report for the financial year 2025-26 with unmodified opinion on Annual Audited Financial Statements.

Thanking you,

For VIMTA LABS LIMITED

Sujani Vasireddi
Company Secretary and Compliance Officer

Plot No. 5, Life Sciences Facility, Neovantage Science & Technology Park Private Limited, Shamirpet, Genome Valley, Turkapally
Medchal-Malkajgiri, Hyderabad-500 101, Telangana, India. T : +91 40 6740 4040 E : mdoffice@vimta.com URL : www.vimta.com
CIN : L24110TG1990PLC011977