Integrated Filing — IndAS



General information about company
Scrip Code 532637
NSE Symbol MANGALAM
MSEI Symbol NOTLISTED
ISIN INE584F01014
Name of company MANGALAM DRUGS AND ORGANICS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Bulk manufacturing of Drugs
Start date and time of board meeting 07-Aug-2025   16:00:00
End date and time of board meeting 07-Aug-2025   19:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 573487000
Other income 4000
Total income 573491000
2 Expenses
(a) Cost of materials consumed 233337000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 162453000
(d) Employee benefit expense 93810000
(e) Finance costs 40446000
(f) Depreciation, depletion and amortisation expense 44757000
(f) Other Expenses
1 Other Expenses 128671000 128671000
Total other expenses 128671000
Total expenses 703474000
3 Total profit before exceptional items and tax -129983000
4 Exceptional items 0
5 Total profit before tax -129983000
6 Tax expense
7 Current tax 0
8 Deferred tax 8000000
9 Total tax expenses 8000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -137983000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -137983000
17 Other comprehensive income net of taxes -1142000
18 Total Comprehensive Income for the period -139125000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 1582824800000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -8.72
Diluted earnings (loss) per share from continuing operations -8.72
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -8.72
Diluted earnings (loss) per share from continuing and discontinued operations -8.72
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above financial results have been prepared in accordance with Indian Accounting Standard (Ind AS) notified under section 133 of the companies Act, 2013 read together with Companies (Indian Accounting Standard) Rules 2015 and relevant amendment rules thereafter. n 2. The above un-audited Consolidated financial results of the Company for the Quarter ended have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors of the Company (Mangalam Drug and Organics Limited) at their meeting held on 7th August 2025. n 3. The Company's business activity falls within a single reportable Business Segment Viz. Manufacturing of Bulk Drugs. n4. The figures for the quarter ended 31st March 2025 are the balancing figures between the audited figures in respect of full financial year upto 31st March 2025 and the unaudited published year- to- date figures upto 31st December 2024 being the date of end of the third quarter of the financial year respectively whichever subjected to limited review.tt n 5. Consoildated results includes results of Managalm Laboratories Private Limited subsidiary for the purpose of Consolidated results. The wholly owned subsidiary is not material subsidiary of the Company on acquision. n n6.Other Expenses n Rs. in Lakhs nSr.No. Particulars Quarter Ended ttt Year Ended n 30.06.2025 31.03.2025 30.06.2024 31.03.2025 n1 Power & Fuel Expenses 446.44t 662.83 611.03 2788.76 n2 Pollution Control Expenses 168.30 269.30t 223.03 901.14t nt n7.The Board of Directors of the Company at its meeting held on 18th June 2024 had considered and approved the scheme of Merger by Absorption of Mangalam Laboratories Private Limited (First Transferor Company) and Shri JB Pharma Private Limited (Formerly known as Shri JB Pharma LLP) (Second Transferor Company) with Mangalam Drugs and Organics Limited (Transferee Company) and their respective shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act 2013. The Scheme is subject to approval of Honarable National Company Law Tribunal. Tribunal has convened meeting for the shareholders and creditor n n8.The figures for the previous periods have been regrouped wherever necessary to confirm to the current periods under presentation n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Other comprehensive income [Abstract] -1142000 -1142000
Total Amount of items that will not be reclassified to profit and loss -1142000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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
5 Total Other comprehensive income -1142000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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 No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 V . S. SOMANI and Co. Yes 31-Jul-2027