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 | Standalone | |
| 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 | Single segment | |
| Description of single segment | Integrated Dental Products | |
| 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 | |
| Whether the company has any related party? | Yes | |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes | |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA | |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA | |
| (III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)? | No | |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | ||
| (b) If answer to above question is No, please explain the reason for not complying. | ||
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes | |
| Latest Date on which RPT policy is updated | 13-02-2025 | |
| Indicate Company website link for updated RPT policy of the Company | https://www.laxmidentallimited.com/corporate_governance/policies | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | Yes | |
| No. of times funds raised during the quarter | 1 | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | Yes | |
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 | Standalone | Standalone | ||
| 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 | 426.85 | 1712.44 | ||
| Other income | 21.78 | 46.2 | ||
| Total income | 448.63 | 1758.64 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 55 | 425.51 | |
| (b) | Purchases of stock-in-trade | 57.47 | 112.92 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -12.59 | 7.36 | |
| (d) | Employee benefit expense | 178.34 | 610.61 | |
| (e) | Finance costs | 7.02 | 36.5 | |
| (f) | Depreciation, depletion and amortisation expense | 28.29 | 98.17 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 75.17 | 294.3 | |
| Total other expenses | 75.17 | 294.3 | ||
| Total expenses | 388.7 | 1585.37 | ||
| 3 | Total profit before exceptional items and tax | 59.93 | 173.27 | |
| 4 | Exceptional items | 4.1 | 70.27 | |
| 5 | Total profit before tax | 64.03 | 243.54 | |
| 6 | Tax expense | |||
| 7 | Current tax | 12.46 | 12.46 | |
| 8 | Deferred tax | 17.24 | 45.01 | |
| 9 | Total tax expenses | 29.7 | 57.47 | |
| 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 | 34.33 | 186.07 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 | |
| 13 | Tax expense of discontinued operations | 0 | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 7.42 | 71.68 | |
| 16 | Total profit (loss) for period | 41.75 | 257.75 | |
| 17 | Other comprehensive income net of taxes | -4.36 | -5.48 | |
| 18 | Total Comprehensive Income for the period | 37.39 | 252.27 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | ||||
| Total profit or loss, attributable to non-controlling interests | ||||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | ||||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | ||||
| 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 | 2117.45 | ||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | 0.77 | 4.92 | ||
| Diluted earnings (loss) per share from continuing operations | 0.76 | 4.91 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | ||
| iii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.77 | 4.92 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.76 | 4.91 | ||
| 24 | Debt equity ratio | Textual Information( 1) | ||
| 25 | Debt service coverage ratio | Textual Information( 2) | ||
| 26 | Interest service coverage ratio | Textual Information( 3) | ||
| 27 | Disclosure of notes on financial results | Textual Information(4) | ||
Text Block | |
| Textual Information(4) | Note to the Standalone Financial Results: 1 The audited standalone financial results for the year ended 31 March 2025 has been prepared on the basis of the standalone annual financial statements in accordance with the Indian Accounting Standards (Ind AS) 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 standalone 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 standalone financial statements of the Company) 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. 4 As permitted by paragraph 4 of Indian Accounting Standard (Ind AS) 108 “Operating Segments”, notified under Section 133 of the Companies Act, 2013, read together with the relevant rules issued thereunder, if a single financial report contains both consolidated financial statements and the separate financial statements of the parent, segment information need to be presented only on the basis of the consolidated financial statements. Thus, disclosure required by Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 on segment wise revenue results and capital employed are given in consolidated financial results. 5 During the year ended 31 March 2025, the Company has converted the 0.0001% Compulsorily Convertible Preference Shares (CCPS) aggregating to 290,597 preference shares of par value of Rs. 400 each to 23,922,450 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 5,00,000 equity shares of face value of Rs. 2/- each. The company has granted 351, 672 equity shares of face value of Rs. 2/- each on 14 December 2024 to its eligible employees. 7 On 7 May 2024, the 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 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 Company has opted to avail benefit of section 115BAA and the corresponding revision of net tax effect has been considered in the exception items. 8 During the year ended 31 March 2025, the Company split its 309,060 equity shares of face value of Rs.10 each to 1,545,300 Equity Shares of face value of Rs.2 each. Further, on approval of the Board of Directors and Shareholders, the company issued 26,270,100 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 16,309,766 equity shares of face value of Rs. 2/- each comprising of (i) fresh issue of 3,224,299 equity shares at an issue price of Rs. 428 per equity share aggregating to Rs. 1,380 million, and (ii) an offer for sale of 13,085,467 equity shares at an issue price of Rs. 428 per equity share aggregating to Rs. 5,600.58 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. 1,380.00 million against which Company has incurred an estimated issue related expenses (net off tax) of Rs. 92.29 million. Objects of the issue(as per Utilised upto 31 March 2025 Unutilised as on 31 March Particulars offer document) 2025 Repayment/prepayment, in full or in part, of certain outstanding borrowings availed by our company Investment in certain Subsidiaries for the repayment/ prepayment, in full or in part, of certain outstanding borrowings Funding of capital expenditure requirements for purchase of new machinery for our Company Investments in our Subsidiary, Bizdent Devices Private Limited, for the capital expenditure requirements for the purchase of new machinery General Corporate purposes 229.84 229.84 - 46.00 - 46.00 435.07 7.43 427.64 250.04 - 250.04 320.75 94.10 226.65 Total utilisation of funds 1,281.70 331.37 950.33 Out of the net proceeds which were unutilised as at 31 March 2025, Rs 950.33 million are temporarily invested in fixed deposits. 10 Previous year/period figures have been regrouped/ reclassified whenever necessary to confirm to current year's classification. 11 The financial results of the Company are available on the Company's 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 | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 332.92 | ||
| Capital work-in-progress | |||
| Investment property | 0 | ||
| Goodwill | 0 | ||
| Other intangible assets | 63.87 | ||
| 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 | 170.29 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0 | ||
| Other non-current financial assets | 258.16 | ||
| Total non-current financial assets | 428.45 | ||
| Deferred tax assets (net) | 58.09 | ||
| Other non-current assets | 32.39 | ||
| Total non-current assets | 917.87 | ||
| 2 | Current assets | ||
| Inventories | 166.72 | ||
| Current financial asset | |||
| Current investments | 0 | ||
| Trade receivables, current | 317.08 | ||
| Cash and cash equivalents | 884.84 | ||
| Bank balance other than cash and cash equivalents | 185.42 | ||
| Loans, current | 6.32 | ||
| Other current financial assets | 144.93 | ||
| Total current financial assets | 1538.59 | ||
| Current tax assets (net) | |||
| Other current assets | 106.67 | ||
| Total current assets | 1811.98 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 2729.85 | ||
| Total current assets | 1811.98 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 2729.85 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 109.92 | ||
| Other equity | 2117.45 | ||
| Total equity attributable to owners of parent | 2227.37 | ||
| Non controlling interest | |||
| Total equity | 2227.37 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0 | ||
| 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 | 5.4 | ||
| Provisions, non-current | 28.67 | ||
| Deferred tax liabilities (net) | |||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | 35.94 | ||
| Total non-current liabilities | 70.01 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 0 | ||
| Trade Payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 14.46 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 278.48 | ||
| Total Trade payable | 292.94 | ||
| Other current financial liabilities | 52.17 | ||
| Total current financial liabilities | 345.11 | ||
| Other current liabilities | 68 | ||
| Provisions, current | 9.45 | ||
| Current tax liabilities (Net) | 9.91 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 432.47 | ||
| 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 | 502.48 | ||
| Total equity and liabilities | 2729.85 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
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 | Standalone | Standalone | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of net defined benefit liabilities/Assets | -5.74 | -7.32 |
| 2 | Income Tax effect on above | 1.38 | 1.84 |
| Total Amount of items that will not be reclassified to profit and loss | -4.36 | -5.48 | |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | -4.36 | -5.48 |
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 | Standalone | |||||
| Part I | Blue color marked fields are non-mandatory. | |||||
| 1 | Statement of cash flows | |||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 243.54 | |||||
| 2 | Adjustments for reconcile profit (loss) | |||||
| Adjustments for finance costs | 36.5 | |||||
| Adjustments for decrease (increase) in inventories | 60.4 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 35.06 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | -31.62 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | -55.21 | |||||
| Adjustments for other financial assets, current | 0 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | 131.04 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | -27.83 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 98.17 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | -1.24 | |||||
| Adjustments for provisions, non-current | 0 | |||||
| Adjustments for other financial liabilities, current | 0 | |||||
| Adjustments for other financial liabilities, non-current | 8.31 | |||||
| Adjustments for unrealised foreign exchange losses gains | -15.71 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 13.27 | |||||
| Adjustments for share-based payments | 11.63 | |||||
| Adjustments for fair value losses (gains) | -70.54 | |||||
| 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 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 71.68 | |||||
| Total adjustments for reconcile profit (loss) | 239.37 | |||||
| Net cash flows from (used in) operations | 482.91 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 12.31 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 470.6 | |||||
| 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 | 15.01 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0 | |||||
| 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 | 0 | |||||
| Purchase of property, plant and equipment | 123.37 | |||||
| Proceeds from sales of investment property | 76.35 | |||||
| Purchase of investment property | 0 | |||||
| Proceeds from sales of intangible assets | 0 | |||||
| Purchase of intangible assets | 0 | |||||
| Proceeds from sales of intangible assets under development | 0 | |||||
| Purchase of intangible assets under development | 8.65 | |||||
| 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 | 4.69 | |||||
| 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 | 12.55 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -423.93 | |||||
| Net cash flows from (used in) investing activities | -486.75 | |||||
| 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 | 0 | |||||
| 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 | 446.67 | |||||
| Payments of lease liabilities | 25.99 | |||||
| Dividends paid | 0 | |||||
| Interest paid | 36.5 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -38.67 | |||||
| Net cash flows from (used in) financing activities | 1036.02 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1019.87 | |||||
| 5 | Effect of exchange rate changes on cash and cash equivalents | |||||
| Effect of exchange rate changes on cash and cash equivalents | 0 | |||||
| Net increase (decrease) in cash and cash equivalents | 1019.87 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | -135.02 | |||||
| Cash and cash equivalents cash flow statement at end of period | 884.85 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) | ||||||||||||||||||||||||
| Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Sr. No. | Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | ||||||||||||
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | Notes | ||||||||
| 1 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Rajesh Khakhar | AAHPK4847J | Whole time Director & Chairman | Remuneration | 8.4 | Approved | 8.4 | 0.38 | 0.7 | |||||||||||||
| 2 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Rajesh Khakhar | AAHPK4847J | Whole time Director & Chairman | Any other transaction | Rent Paid | 0.69 | Approved | 0.69 | 0 | 0 | ||||||||||||
| 3 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Rajesh Khakhar | AAHPK4847J | Whole time Director & Chairman | Interest paid | 0.72 | Approved | 0.72 | 0 | 0 | |||||||||||||
| 4 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Rajesh Khakhar | AAHPK4847J | Whole time Director & Chairman | Loan | 26.56 | Approved | 26.56 | 26.56 | 0 | Loan | 10.50% | Repayable on Demand | Unsecured | Working Capital | Loan Repaid during Year | |||||||
| 5 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Amrish Desai | AFXPD6040H | Director (upto 27-Apr-2024) | Interest paid | 0.14 | Approved | 0.14 | 0 | 0 | |||||||||||||
| 6 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Amrish Desai | AFXPD6040H | Director (upto 27-Apr-2024) | Loan | 1.64 | Approved | 1.64 | 1.64 | 0 | Loan | 10.50% | Repayable on Demand | Unsecured | Working Capital | Loan Repaid during Year | |||||||
| 7 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Hasmukh Khakhar | AGJPK5735B | Director (upto 20-Apr-2024) | Interest paid | 0.51 | Approved | 0.51 | 0 | 0 | |||||||||||||
| 8 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Hasmukh Khakhar | AGJPK5735B | Director (upto 20-Apr-2024) | Loan | 6 | Approved | 6 | 0 | 0 | |||||||||||||
| 9 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Sameer Merchant | AHZPM1271M | CEO and Managing Director | Remuneration | 8.4 | Approved | 8.4 | 0.38 | 0.7 | |||||||||||||
| 10 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Sameer Merchant | AHZPM1271M | CEO and Managing Director | Interest paid | 0.08 | Approved | 0.08 | 0 | 0 | |||||||||||||
| 11 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Sameer Merchant | AHZPM1271M | CEO and Managing Director | Loan | 11 | Approved | 11 | 11 | 0 | Loan | 10.50% | Repayable on Demand | Unsecured | Working Capital | Loan Repaid during Year | |||||||
| 12 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Dharmesh Dattani | AEGPD0657L | Chief Finance Officer | Remuneration | 5.85 | Approved | 5.85 | 0.33 | 0.45 | |||||||||||||
| 13 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Manan Khakhar | EBSPK1418R | Relative of direcotrs And KMP | Remuneration | 3.54 | Approved | 3.54 | 0.15 | 0.3 | |||||||||||||
| 14 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Parth Khakhar | CPEPK1442P | Relative of direcotrs And KMP | Remuneration | 8.89 | Approved | 8.89 | 0 | 0.75 | |||||||||||||
| 15 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Mr. Shubh Sanjay Khakhar | LJGPK2587J | Relative of direcotrs And KMP | Remuneration | 2.5 | Approved | 2.5 | 0.05 | 0.21 | |||||||||||||
| 16 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Purchase of goods or services | 44.81 | Approved | 44.81 | 0.64 | 0.01 | |||||||||||||
| 17 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Sale of goods or services | 82.7 | Approved | 82.7 | 20.99 | 12.29 | |||||||||||||
| 18 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Any other transaction | Other Expenses | 9.08 | Approved | 9.08 | 0 | 0 | ||||||||||||
| 19 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Any other transaction | Interest Paid | 3.96 | Approved | 3.96 | 0 | 0 | ||||||||||||
| 20 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Loan | 90 | Approved | 90 | 0 | 0 | |||||||||||||
| 21 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Loan | 90 | Approved | 90 | 0 | 0 | |||||||||||||
| 22 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Advance | 1.78 | Approved | 1.78 | 0 | 0 | |||||||||||||
| 23 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Bizdent Devices Pvt. Ltd. | AAJCB7470K | Subsidiary | Investment | 35.1 | Approved | 35.1 | 0 | 0 | |||||||||||||
| 24 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Purchase of goods or services | 0.12 | Approved | 0.12 | 0 | 0.1 | |||||||||||||
| 25 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Sale of goods or services | 15.57 | Approved | 15.57 | 0 | 0.1 | |||||||||||||
| 26 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Any other transaction | Other Income | 0.04 | Approved | 0.04 | 0 | 0.1 | ||||||||||||
| 27 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Any other transaction | Rent Income | 0.06 | Approved | 0.06 | 0 | 0.1 | ||||||||||||
| 28 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Any other transaction | Other Expenses | 1.76 | Approved | 1.76 | 0 | 0.1 | ||||||||||||
| 29 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Any other transaction | Share in Profit of Joint Vanture | 71.68 | Approved | 71.68 | 59.29 | 102.23 | ||||||||||||
| 30 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Investment | 0.3 | Approved | 0.3 | 0 | 0 | |||||||||||||
| 31 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Laxmi Dental Lab USA INC | ZZZZZ9999Z | Foreign Subsidiary Company | Purchase of goods or services | 8.98 | Approved | 8.98 | 0.26 | 0.26 | |||||||||||||
| 32 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Laxmi Dental Lab USA INC | ZZZZZ9999Z | Foreign Subsidiary Company | Sale of goods or services | 177.27 | Approved | 177.27 | 79.63 | 79.63 | |||||||||||||
| 33 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Laxmi Dental Lab USA INC | ZZZZZ9999Z | Foreign Subsidiary Company | Any other transaction | Other Income | 12.18 | Approved | 12.18 | 0 | 0 | ||||||||||||
| 34 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Laxmi Dental Lab USA INC | ZZZZZ9999Z | Foreign Subsidiary Company | Investment | 64.82 | Approved | 64.82 | 0 | 0 | |||||||||||||
| 35 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Rich Smile Design LLP | ABDFR0127M | Subsidiary | Purchase of goods or services | 0.33 | Approved | 0.33 | 0 | 0 | |||||||||||||
| 36 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Rich Smile Design LLP | ABDFR0127M | Subsidiary | Sale of goods or services | 3.06 | Approved | 3.06 | 0.74 | 0.2 | |||||||||||||
| 37 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Rich Smile Design LLP | ABDFR0127M | Subsidiary | Any other transaction | Other Income | 0.12 | Approved | 0.12 | 0 | 0 | ||||||||||||
| 38 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Rich Smile Design LLP | ABDFR0127M | Subsidiary | Investment | 0.07 | Approved | 0.07 | 0 | 0 | |||||||||||||
| 39 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Siddhileela Properties | ABTFS9996B | Entity in which KMP can excersie significant control | Sale of fixed assets | 101 | Approved | 101 | 0 | 0 | |||||||||||||
| 40 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Signature Smiles Dental Clinic Pvt ltd | AAOCS9802K | Subsidiary | Loan | 5 | Approved | 5 | 0 | 0 | |||||||||||||
| 41 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Signature Smiles Dental Clinic Pvt ltd | AAOCS9802K | Subsidiary | Sale of goods or services | 6.54 | Approved | 6.54 | 0.33 | 0.62 | |||||||||||||
| 42 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Signature Smiles Dental Clinic Pvt ltd | AAOCS9802K | Subsidiary | Interest received | 0.07 | Approved | 0.07 | 0 | 0 | |||||||||||||
| 43 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Signature Smiles Dental Clinic Pvt ltd | AAOCS9802K | Subsidiary | Investment | 70 | Approved | 70 | 0 | 0 | |||||||||||||
| 44 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Rich Smile Design LLP | ABDFR0127M | Subsidiary | Investment | 0.32 | Approved | 0.32 | 6.94 | 10.99 | |||||||||||||
| 45 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Any other transaction | Withdrawl partners current account | 45 | Approved | 45 | 0 | 0 | ||||||||||||
| 46 | Laxmi Dental Limited (Formerly known as Laxmi Dental Export Private Limited) | AABCL0001A | Kids E Dental LLP | AASFK3032C | Jointly controlled Entity | Any other transaction | Contribution partners current account | 21.6 | Approved | 21.6 | 0 | 0 | ||||||||||||
| Total value of transaction during the reporting period | 1048.24 | |||||||||||||||||||||||
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 Standalone 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 | ||
Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1) | |
| Mode of Fund Raising | Public Issues |
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 16-01-2025 |
| Amount Raised | 6980.58 |
| Report filed for Quarter ended | 31-03-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | ICRA Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | |
| Comments of the Audit Committee after review | |
| Comments of the auditors, if any | |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Repayment/prepayment, in full or in part, of certain outstanding borrowings availed by our Company | NA | 229.84 | 0 | 229.84 | 0 | |
| 2 | Investment in certain Subsidiaries for the repayment/prepayment, in full or in part, of certain outstanding borrowings. | NA | 46 | 0 | 0 | 0 | |
| 3 | Funding the capital expenditure requirements for purchase of new machinery for our Company. | NA | 435.07 | 0 | 7.43 | 0 | |
| 4 | Investment in our Subsidiary, Bizdent Devices Private Limited, for the capital expenditure requirements for the purchase of new machinery. | NA | 250.04 | 0 | 0 | 0 | |
| 5 | General corporate purposes. | NA | 320.75 | 0 | 94.1 | 0 |
Signatory Details | |
| Name of signatory | Sameer Kamlesh Merchant |
| Designation of person | Managing Director |
| Place | Mumbai |
| Date | 26-05-2025 |
Format for Disclosing Outstanding Default on Loans and Debt Securities | |||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 0 | |
| B | Of the total amount outstanding, amount of default as on date | 0 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0 | |
| B | Of the total amount outstanding, amount of default as on date | 0 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 0 | |