| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 15-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Manufacturing of Bulk Drugs |
| Start date and time of board meeting | 15-01-2026 12:00:00 |
| End date and time of board meeting | 15-01-2026 14:30:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 5,848.75 | 16,538.03 | |
| Other income | 11.08 | 13.90 | |
| Total income | 5,859.83 | 16,551.93 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,706.12 | 8,928.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.14 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1.33 | 2,043.18 |
| (d) | Employee benefit expense | 838.62 | 2,530.01 |
| (e) | Finance costs | 405.31 | 1,312.59 |
| (f) | Depreciation, depletion and amortisation expense | 446.10 | 1,356.53 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 1,445.85 | 3,911.48 |
| Total other expenses | 1,445.85 | 3,911.48 | |
| Total expenses | 6,843.33 | 20,081.93 | |
| 3 | Total profit before exceptional items and tax | (983.50) | (3,530.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (983.50) | (3,530.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.05 | 28.81 |
| 8 | Deferred tax | 0.00 | (460.80) |
| 9 | Total tax expenses | 0.05 | (431.99) |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (983.55) | (3,098.01) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (983.55) | (3,098.01) |
| 17 | Other comprehensive income net of taxes | 0.00 | (26.00) |
| 18 | Total Comprehensive Income for the period | (983.55) | (3,124.01) |
| 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 | 1,582.82 | 1,582.82 | |
| Face value of equity share capital | 10 | 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 | -6.21 | -19.57 | |
| Diluted earnings (loss) per share from continuing operations | -6.21 | -19.57 | |
| 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 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -6.21 | -19.57 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -6.21 | -19.57 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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. 2.The above unaudited standalone financial results of the Company for the Quarter and Nine Months ended have been reviewed by the Audit Committee and thereafter, approved and taken on record by the Board of Directors of the Company (Mangalam Drugs and Organics Limited) at their meeting held on January 15,2026. Statutory auditors have carried Limited Review for the quarter and nine months ended on that date. 3.The Company's business activity falls within a single reportable Business Segment Viz. “Manufacturing of Bulk Drugs”. 4.The figures for the quarter ended 31st December, 2025 are the balancing figures between the figures in respect of nine months ended 31st December, 2025 and the unaudited published figures for the half year ended 30th September 2025. 5.Consolidated results include results of Mangalam Laboratories Private Limited, subsidiary for the purpose of Consolidated results. 6.Mangalam Laboratories Private Limited is a wholly owned subsidiary of the Company. The Wholly owned Subsidiary is not a material subsidiary of the Company. 7.The Board of Directors of the Company at its meeting held on March 15, 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 Hon’ble National Company Law Tribunal. The final hearing for the same is scheduled on 10th March, 2026. 8.The Government of India has consolidated Twenty-Nine existing labour legislation into a united framework comprising four labour Codes viz. Code on Wages 2019, Code on Social Security 2020, Industrial relation Code 2020 and Occupational Safety Health and Working condition Code 2020 (collectively referred to as ‘New Labour Codes’). These Codes have been made effective from 21st November 2025. The corresponding all supporting rules under these Codes are yet to be notified. The Company is in process of evaluating full impact of these New Labour Codes. The impact due to these Codes will be examined as on 31st March 2026. 9.Other Expenses Rs in Lakhs Particulars Quarter Ended Nine Months Ended Year Ended 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Power and Fuel Expenses 505.41 437.32 672.39 1,389.17 2,125.93 2,788.76 Pollution Contro Expenses 184.83 89.97 182.81 443.10 631.84 901.14 Advertisement & Sales Promotion 187.81 36.54 75.48 260.56 119.47 159.46 10. The figures for the previous peridos have been regrouped wherever necessary to confirm to the current periods classification. 10.The figures for the previous periods have been regrouped wherever necessary to confirm to the current periods classification. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | 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 | Other comprehensive income [Abstract] | 0.00 | (26.00) |
| Total Amount of items that will not be reclassified to profit and loss | 0.00 | (26.00) | |
| 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 | 0.00 | (26.00) |
| 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 | Yes |
| 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 | M/s.V . S. SOMANI & CO. | Yes | 31-07-2027 | ||
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