Coral Labs.

Coral Laboratories Ltd Management Discussions

NSEBSE

₹528.85

(-0.10%)

Sep 12, 2025|12:00:00 AM

Coral Laboratories Ltd Share Price Management Discussions

A. Industry structure and developments

The Companys business is divided in to single segment i.e Pharmaceutical Formulations. Given the strain on the economic scenario and slow down-market condition, company have not achieved well as compared to previous years figures. Your directors are trying their best to maximize the profit soft he Company and the stake holders as a whole.

B. Segment wise or product-wise performance:

The Companys exports have increased to Rs. 9474.85 Lacs from the previous years Rs. 6209.57 Lacs

C. Opportunities, Threats, Risk & Concerns:

The Company is in the process of looking for ward to enhance its exports in order to increase the valuation of the company as a whole. The competition to your company has continued to be significant factor which is to be taken care of while formulating the growth plan & strategies. Given its strong technological base, wide market range of products, we are equipped to meet the challenges.

D. Outlook:

Given the strain on the economic scenario, your directors are trying their best to maximize the profits of the Company and the stakeholders as a whole.

E. Internal control systems and their adequacy:

The Companys defined organizational structure, documented policy guidelines and adequate internal controls ensure efficiency of operations, compliance with internal policies, applicable laws and regulations, protection of resources and assets and accurate reporting of financial transactions. The Company continuously upgrades these systems in line with best available practices.

F. Discussion on financial performance with respect to operational performance:

( in Lacs)

	Particulars	2024-2025	2023-2024
_
	Income	12411.39	9029.28
	Expenditure	9087.41	6939.74
	Earnings before Tax	3323.98	2089.54
	Provision for Tax	833.00	490.92
	Provision for Deferred Tax	(1.54)	3.38
	Less: Income Tax Adjustments of earlier years	76.96	16.35
	Earnings after Tax	2415.56	1578.95
	Other Comprehensive Income (net of tax)	26.80	690.95
	Total Comprehensive Income	2442.37	2,269.85
	Add: IND-AS Adjustment
	Add: Balance Brought forward	16,971.89	14702.04
	Less: Dividend Paid (including Dividend Distribution tax)	(71.45)	-
	Deferred tax liability	-	-
	Balance carried forward to Balance Sheet	19,342.81	16,971.89

G. Material developments in Human Resources / Industrial Relations front, including number of people employed:

Human resources continue to be one of the critical assets of the organization. Attracting relevant talent remains the Companys key focus. It pays special attention to training, welfare and safety of its people, strengthening human capabilities.

Ratios: As per Schedule III of the Companies Act, 2013 requirements

Ratio	Current	Previous	% Variance	Reason for variance
	Period	Period
				Due to increase in trade receivables
Current Ratios (in times)	7.07	6.18	14.48
				and cash & Cash equivalents
Debt Equity Ratio (in times)	NA	NA	NA	NA
Debts Service Coverage Ratio (in times)	NA	NA	NA	NA
Return on Equity Ratio (in %)	12.76	9.50	34.24	Increase in revenue from operation
				has increased the profit as compared
				to last year, thereby increase in Return
				on Equity
Inventory Turnover Ratio (in times)	904.41	593.61	52.36	Increase in	revenue from sale		of
				product has	resulted in increase		in
				Inveotry Turnover ratio
Trade Receivable Turnover Ratio (in times)	3.66	3.18	15.07	Increase in	sales of Products	has
				resulted in	increase	of trade
				receivables
				Increase in production has resulted in
Trade Payable Turnover Ratio (in times)	4.82	4.58	5.21
				increase of purchases
Net Capital Turnover Ratio (in times)	0.82	0.70	17.91	Due to increase in revenue from sale of
				product as well as increase in working
				capital
				Increase in revenue from operation
Net Profit Ratio (in %)	21.00	18.87	11.29
				has increased the profit as compared
				to last year
				Increase in revenue from operation
Return on Capital Employed (in %)	16.44	11.77	39.67
				has resulted in increase in return on
				capital employed as compared to last
				year
Return on Investments (in %)	425.53	125.29	239.65	Due to increase in gain		on sale	of
				investment

Coral Laboratories Ltd Management Discussions

Coral Laboratories Ltd Share Price Management Discussions

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