Integrated Filing — IndAS



General information about company

Scrip Code 524404
NSE Symbol MARKSANS
MSEI Symbol NOTLISTED
ISIN INE750C01026
Name of company MARKSANS PHARMA 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-01-2026
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 Standalone
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 Pharmaceutical Formulation
Start date and time of board meeting 05-02-2026   12:25:00
End date and time of board meeting 05-02-2026   13:15:00
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
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? No
The Company has no outstanding loans and debt securities.



Financial Results Ind-AS

Amount in (Lakhs)

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 Standalone Standalone
1 Income
Revenue from operations 33,972.90 97,990.40
Other income 1,585.80 7,605.70
Total income 35,558.70 1,05,596.10
2 Expenses
(a) Cost of materials consumed 15,100.30 44,294.40
(b) Purchases of stock-in-trade 1,601.90 5,980.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 617.60 71.20
(d) Employee benefit expense 3,270.40 8,906.30
(e) Finance costs 35.70 97.40
(f) Depreciation, depletion and amortisation expense 883.00 2,547.50
(f) Other Expenses
1 Other Expenses 5,838.20 16,980.60
Total other expenses 5,838.20 16,980.60
Total expenses 27,347.10 78,877.70
3 Total profit before exceptional items and tax 8,211.60 26,718.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,211.60 26,718.40
6 Tax expense
7 Current tax 2,083.90 5,618.20
8 Deferred tax 36.50 222.70
9 Total tax expenses 2,120.40 5,840.90
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 6,091.20 20,877.50
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 6,091.20 20,877.50
17 Other comprehensive income net of taxes 93.40 78.30
18 Total Comprehensive Income for the period 6,184.60 20,955.80
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 4,531.60 4,531.60
Face value of equity share capital 1 1
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 1.34 4.61
Diluted earnings (loss) per share from continuing operations 1.34 4.61
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 1.34 4.61
Diluted earnings (loss) per share from continuing and discontinued operations 1.34 4.61
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) NOTES TO STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED 31 DECEMBER 2025. 1. The standalone unaudited financial results for the quarter and nine months ended 31 December 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 05 February 2026. The Statutory Auditors of the Company have carried out limited review on the above results in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 ('the Regulation'), as amended and expressed an unmodified conclusion. 2. The standalone unaudited financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognised accounting principles generally accepted in India and in terms of the Regulation. 3. The Company operates in one reportable business segment namely 'Pharmaceuticals' as per Ind AS 108 on 'Operating Segments'. 4. Other income (net) includes the following net foreign exchange differences including forward contracts: Description Quarter ended Nine Months ended Year Ended 31-Dec-25 30-Sep-25 31-Dec-24 31-Dec-25 31-Dec-24 31-Mar-25 Net gain / (loss) 117.75 175.10 265.38 255.12 169.00 194.80 5. During nine months ended 31 December 2025, the Board of Directors and Shareholders of the Company have approved the Marksans Employees Stock Option Scheme 2024 (Scheme) for the employees of the Company and its subsidiary companies comprising of equity shares of the Company, not exceeding 2,300,000 equity share of face value of Re 1/- each. Under the said Scheme, the Company has granted 400,000 equity stock options of face value of Re 1/- each on 24 September 2025 to the eligible employees of the Company and its Subsidiary Companies.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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

Amount in (Lakhs)

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 Standalone Standalone
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

Amount in (Lakhs)

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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the net defined benefit liabilities/assets 124.80 104.70
Total Amount of items that will not be reclassified to profit and loss 124.80 104.70
2 Income tax relating to items that will not be reclassified to profit or loss 31.40 26.40
3 Amount of items that will be reclassified to profit and loss
1 Remeasurements of the net defined benefit liabilities/assets 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 93.40 78.30





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 MSKA & Associates LLP Yes 31-07-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-01-2023
Amount Raised 37,240.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
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 No deviation / variation
Comments of the Audit Committee after review Satisfactory
Comments of the auditors, if any false
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 Expansion Programme No 37,240.00 0.00 37,240.00 0.00


Signatory Details

Name of signatory Harshavardhan Panigrahi
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 05-02-2026