General information about company
Scrip code*		544339
NSE Symbol*		LAXMIDENTL
MSEI Symbol*		NOTLISTED
ISIN*		INE0WO601020
Name of company		Laxmi Dental Limited
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		26-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		21-05-2025
Description of presentation currency		INR
Level of rounding		Millions
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		26-05-2025 17:00
End date and time of board meeting		26-05-2025 23:55
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	606.68	2391.07
	Other income	16.31	33.38
	Total income	622.99	2424.45
2	Expenses
(a)	Cost of materials consumed	41.05	372.27
(b)	Purchases of stock-in-trade	92.52	194.59
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4.65	5.55
(d)	Employee benefit expense	244.07	857.68
(e)	Finance costs	12.57	53.9
(f)	Depreciation, depletion and amortisation expense	42.98	150.19
(g)	Other Expenses
1	Other Expenses	138.45	542.25
	Total other expenses	138.45	542.25
	Total expenses	566.99	2176.43
3	Total profit before exceptional items and tax	56	248.02
4	Exceptional items	4.1	70.27
5	Total profit before tax	60.1	318.29
6	Tax expense
7	Current tax	9.13	22.21
8	Deferred tax	15.65	42.33
9	Total tax expenses	24.78	64.54
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	35.32	253.75
12	Profit (loss) from discontinued operations before tax	0	-8.09
13	Tax expense of discontinued operations	0	-1
14	Net profit (loss) from discontinued operation after tax	0	-7.09
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	7.43	71.68
16	Total profit (loss) for period	42.75	318.34
17	Other comprehensive income net of taxes	-5.61	-5.34
18	Total Comprehensive Income for the period	37.14	313
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	42.82	317.71
	Total profit or loss, attributable to non-controlling interests	-0.07	0.63
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	37.19	312.34
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-0.05	0.66
21	Details of equity share capital
	Paid-up equity share capital	109.92	109.92
	Face value of equity share capital	2	2
22	Reserves excluding revaluation reserve		1975.45
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.79	6.2
	Diluted earnings (loss) per share from continuing operations	0.78	6.19
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	-0.14
	Diluted earnings (loss) per share from discontinued operations	0	-0.14
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.79	6.06
	Diluted earnings (loss) per share from continuing and discontinued operations	0.78	6.05
24	Debt equity ratio	0.05	0.05	Textual Information( 1)
25	Debt service coverage ratio	1.04	1.04	Textual Information( 2)
26	Interest service coverage ratio	7.58	7.77	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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Textual Information(4)

Note to the Consolidated Financial Results:

1 The audited consolidated financial results for the year ended 31 March 2025 has been prepared on the basis of the consolidated annual financial statements in accordance with Indian Accounting Standards as notified under the Companies Indian Accounting Standards Rules 2015 as amended specified under section 133 of the Companies Act, 2013 and in compliance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 the Regulation as amended were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meeting held on 26 May
2025. The Statutory Auditors of the Company have expressed an unmodified opinion on the audited consolidated financial results for the year ended 31 March 2025.

2 The figures of the quarter ended 31 March 2025 are the balancing figures between the audited figures in respect of full financial year and the unaudited published year to date figures upto 31 December 2024 which were subject to limited review.

3 The figures of the quarter ended 31 March 2024 are the balancing figures between the audited figures in respect of full financial year General purpose consolidated financial statements of the group and the year to date figures upto 31 December 2023 based on the information compiled by the management in accordance with Ind AS and have not been subjected to review or audit by the statutory auditor or by any other auditor.

Consolidated Segment wise Revenue Results Assets and Liabilities.

The Chief Operational Decision Maker CODM monitors the operating results of its Business Segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the consolidated financial statements. Operating segments have been identified on the basis of the nature of products / services and have been identified as per the quantitative criteria specified in the Ind AS 108 which are described below

Laboratory Business This segment comprises of Dental Prosthesis such as metal free crowns and bridges Porcelain Fused to Metal PFM Crowns and Bridges Dentures.

Aligners Business This segment comprises of Dental Aligners Retainers Raw Materials for Aligners Sport Guards Night Guards Sleep Apnea Devices.

Other Business This segment comprises of Dental distribution products used in Dental Laboratory Dental Clinical Services and Dental Educational Courses.

Segment assets and liabilities The CODM does not monitor operating assets used by the operating segment. Therefore disclosures of segment assets liabilities and capital expenditure have not been given.

5 During the year ended 31 March 2025 the Company has converted the 0.0001% Compulsorily Convertible Preference Shares CCPS aggregating to 290597 preference shares of par value of Rs 400 each to 23922450 Equity Shares of Rs 2 each.

6 During the year the Board of Directors and Shareholders of the Company has approved the Employee Stock Option Plan 2024 ESOP 2024 for the employees of the Company and its subsidiary companies comprising of equity shares of the Company not exceeding 500000 equity shares of face value of Rs. 2 each. The company has granted 351672 equity shares of face value of Rs 2 each on 14 December 2024 to its eligible employees.

7 On 7 May 2024 the Holding Company sold one of its Investment properties at the sale consideration of Rs 101 million. The book value of the aforesaid Property as on the date of sale was Rs. 7.10 million. The Holding Company accounted for difference between the sale consideration and book value as gain on sale of Investment property amounting to Rs. 70.27 million net of tax Rs 23.64 million as an exceptional gain. Subsequent to the quarter and six month period ended 30 September 2024 the Holding Company has opted to avail benefit of section 115BAA and the corresponding revision of net tax effect has been considered in the exception items.

During the year ended 31 March 2025 the Company split its 309060 equity shares of face value of Rs.10 each to 1545300 Equity Shares of face value of Rs 2 each.
Further on approval of the Board of Directors and Shareholders the company issued 26270100 bonus shares 17:1 face value of Rs 2 each by capitalizing the free reserves. Basic and Diluted EPS disclosed after considering effect of bonus and split equity shares issued.

9 During the quarter and year ended 31 March 2025 the Company has completed an Initial Public Offer of 16309766 equity shares of face value of Rs. 2 each comprising of fresh issue of 3224299 equity shares at an issue price of Rs 428 per equity share aggregating to Rs. 1380 million and an offer for sale of 13085467 equity shares at an issue price of Rs 428 per equity share aggregating to Rs. 5600.58 million and listed on both Bombay Stock Exchange Limited BSE and National Stock Exchange NSE on 20 January 2025. The Company has received gross proceeds from fresh issue of Rs 1380.00 million against which Company has incurred an estimated issue related expenses net off tax of Rs 92.29 million. Out of the net proceeds which were unutilised as at 31 March 2025 Rs 950.33 million are temporarily invested in fixed deposits.

On 16 August 2024 the Group entered into a Contract for Sale of division i.e. Alvy Dental Supply considering the carrying value as at 30 June 2024. The Group de- recognized the net carrying value of assets other than cash and cash equivalent of INR 17.76 millions as on date of sale i.e.30 June 2024 on completion of closure terms. During the year ended 31 March 2025 the said division has been sold out at the value at which the same was recognised.

11 Previous year period figures have been regrouped reclassified whenever necessary to confirm to current years classification.

12 The financial results of the Company are available on the Companys 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.

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	411.26
	Capital work-in-progress
	Investment property	0
	Goodwill	0
	Other intangible assets	94.08
	Intangible assets under development	2.15
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	103.84
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	264.07
	Total non-current financial assets	367.91
	Deferred tax assets (net)	100.69
	Other non-current assets
	Total non-current assets	976.09
2	Current assets
	Inventories	186.5
	Current financial asset
	Current investments	0
	Trade receivables, current	366.76
	Cash and cash equivalents	908.18
	Bank balance other than cash and cash equivalents	185.42
	Loans, current	1.72
	Other current financial assets	61.11
	Total current financial assets	1523.19
	Current tax assets (net)
	Other current assets	160.87
	Total current assets	1870.56
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2846.65
	Total current assets	1870.56
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2846.65
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	109.92
	Other equity	1975.45
	Total equity attributable to owners of parent	2085.37
	Non controlling interest	1.64
	Total equity	2087.01
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	106.09
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	5.4
	Total non-current financial liabilities	111.49
	Provisions, non-current	34.59
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	46.52
	Total non-current liabilities	192.6
	Current liabilities
	Current financial liabilities
	Borrowings, current	7.58
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	15.31
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	305.29
	Total Trade payable	320.6
	Other current financial liabilities	70.42
	Total current financial liabilities	398.6
	Other current liabilities	145.69
	Provisions, current	12
	Current tax liabilities (Net)	10.75
	Deferred government grants, Current
	Total current liabilities	567.04
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	759.64
	Total equity and liabilities	2846.65
	Disclosure of notes on assets and liabilities	Textual Information(1)

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Laboratory Business	384.44	1541.62
2	Aligners Business	192.18	808.51
3	Other Business	47.37	149.45
	Total Segment Revenue	623.99	2499.58
	Less: Inter segment revenue	17.31	108.51
	Revenue from operations	606.68	2391.07
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Laboratory Business	83.27	262.22
2	Aligners Business	14.35	149.2
3	Other Business	-2.36	7.31
	Total Profit before tax	95.26	418.73
	i. Finance cost	12.57	53.9
	ii. Other Unallocable Expenditure net off Unallocable income	26.66	116.8
	Profit before tax	56.03	248.03
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Laboratory Business	0	0
2	Aligners Business	0	0
3	Other Business	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Laboratory Business	0	0
2	Aligners Business	0	0
3	Other Business	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(1)

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Textual Information(1)	Segment assets and liabilities The Chief Opcmtional Decision Maker does not monitor operating assets used by the operating segment. Therefore, disclosures of segment assets, liabilities and capital expenditure have not been given.

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain of net defined benefit plan	-7.30	-7.60
2	lncome tax effect on above	1.67	1.90
	Total Amount of items that will not be reclassified to profit and loss	-5.63	-5.70
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	-0.02	-0.36
5	Total Other comprehensive income	-5.61	-5.34

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	318.29
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	53.9
	Adjustments for decrease (increase) in inventories	77.45
	Adjustments for decrease (increase) in trade receivables, current	-103.74
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	0
	Adjustments for decrease (increase) in other non-current assets	-42.37
	Adjustments for other financial assets, non-current	-42.66
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	123.14
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	150.19
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	5.85
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	6.96
	Adjustments for unrealised foreign exchange losses gains	-15.2
	Adjustments for dividend income	0
	Adjustments for interest income	14.32
	Adjustments for share-based payments	21.9
	Adjustments for fair value losses (gains)	-70.27
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	2.23
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	-8.09
	Total adjustments for reconcile profit (loss)	144.97
	Net cash flows from (used in) operations	463.26
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	24.94
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	438.32
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	2.1
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	76.36
	Purchase of property, plant and equipment	151.24
	Proceeds from sales of investment property	7.54
	Purchase of investment property	15.01
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	9.54
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	14.32
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-216.95
	Net cash flows from (used in) investing activities	-292.42
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	1380
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	38.66
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	203.85
	Repayments of borrowings	337.97
	Payments of lease liabilities	46.9
	Dividends paid	0
	Interest paid	53.9
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	1106.42
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	1252.32
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.36
	Net increase (decrease) in cash and cash equivalents	1252.68
	Cash and cash equivalents cash flow statement at beginning of period	-159.08
	Cash and cash equivalents cash flow statement at end of period	1093.6

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	M S K A & Associates	Yes	31-07-2027

General information about company

Financial Results – Ind-AS

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Statement of Asset and Liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

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Other Comprehensive Income

Cash flow statement, indirect

Details of Impact of Audit Qualification