Integrated Filing — IndAS



General information about company

Scrip Code 500288
NSE Symbol MOREPENLAB
MSEI Symbol NOTLISTED
ISIN INE083A01026
Name of company MOREPEN LABORATORIES 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 26-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Pharmaceuticals
Start date and time of board meeting 26-05-2026   15:00:00
End date and time of board meeting 26-05-2026   17:15:00
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 banks 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
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 10-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.morepen.com/public/img/pdf/Policy%20on%20Dealings%20with%20Related%20Party%20Transaction%20(1).pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable, no default.



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 46,281.28 1,68,119.50
Other income 881.72 2,149.51
Total income 47,163.00 1,70,269.01
2 Expenses
(a) Cost of materials consumed 29,057.54 1,04,310.57
(b) Purchases of stock-in-trade 499.98 1,502.34
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (551.86) 323.19
(d) Employee benefit expense 5,437.37 20,627.70
(e) Finance costs 387.23 1,609.71
(f) Depreciation, depletion and amortisation expense 63.23 2,930.81
(f) Other Expenses
1 Power and Fuel 1,219.06 4,489.72
2 Travelling Expenses 591.54 1,849.18
3 Selling and Distribution Expenses 3,285.06 9,041.26
4 Other Expenses 4,411.26 14,767.70
Total other expenses 9,506.92 30,147.86
Total expenses 44,400.41 1,61,452.18
3 Total profit before exceptional items and tax 2,762.59 8,816.83
4 Exceptional items 0.00 109.59
5 Total profit before tax 2,762.59 8,926.42
6 Tax expense
7 Current tax (98.93) 1,471.47
8 Deferred tax 849.20 849.20
9 Total tax expenses 750.27 2,320.67
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 2,012.32 6,605.75
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 2,012.32 6,605.75
17 Other comprehensive income net of taxes 604.93 605.67
18 Total Comprehensive Income for the period 2,617.25 7,211.42
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 10,958.41 10,958.41
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,13,317.44
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.37 1.21
Diluted earnings (loss) per share from continuing operations 0.37 1.21
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 0.37 1.21
Diluted earnings (loss) per share from continuing and discontinued operations 0.37 1.21
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 results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 26, 2026. The statutory Auditors have carried out the Audit for the year ended March 31, 2026. 2.Pursuant to the Business Transfer Agreement dated March 18, 2025, as amended on May 12, 2025 (the “BTA”), the Appointed Date for the transfer of the Company’s Medical Devices business undertaking to its subsidiary, Morepen Medipath Limited (formerly Morepen Medtech Ltd.), on a slump sale basis, was revised from February 1, 2025 to April 1, 2025. However, due to the time required for obtaining requisite statutory licences, regulatory approvals, and completion of procedural formalities, the transfer is being effected from April 1, 2026. In view of the revised Appointed Date of April 1, 2026, the lump-sum consideration for the slump sale of the Medical Devices business aggregates to Rs. 19710.12 lakhs, subject to customary closing adjustments, including adjustments relating to working capital as at such date. The consideration so determined is not lower than the fair market value computed in accordance with Rule 11UAE of the Income-tax Rules, 1962, read with Section 50B of the Income-tax Act, 1961, as certified by an independent registered valuer. The BTA dated March 18, 2025, as amended on May 12, 2025, has been further amended pursuant to an amendment agreement dated May 26, 2026 to give effect to the revised consideration consequent to the change in the Appointed Date. As the transaction represents an internal reorganisation of the company's businesses, the Medical Devices business has not been classified as a discontinued operation. However, as the criteria for classification as “held for sale” under Ind AS 105 have been met, the related assets and liabilities have been presented as a disposal group held for sale. Accordingly, the figures reported in the Statement of Assets and Liabilities as at March 31, 2026 are not strictly comparable with those as at March 31, 2025. The results of operations and cash flows of the said business continue to be included within the respective line items of the Statement of Profit and Loss and the Statement of Cash Flows for the year ended March 31, 2026. 3.The Board of Directors at their meeting held on 26th May, 2026 recommended a final dividend of Rs. 0.20/- per share, for the financial year ending March 31, 2026. Final dividend proposed by the Board of Directors is recognized upon approval by the members shareholders, at the forthcoming Annual General Meeting, who have the right to decrease but not increase the amount of dividend recommended by the Board of Directors. No dividend shall be payable in respect of 50,62,872 equity shares that had been surrendered by members (erstwhile fixed deposit holders) to the Company for cancellation and had claimed refund of their fixed deposit dues in lieu thereof, in accordance with the order passed by the Hon'ble National Company Law Tribunal (NCLT), Chandigarh, dated March 12, 2018. These shares have been cancelled by the Board of Directors of the Company and are pending for cancellation by the Stock Exchanges. 4.'The Government of India has enacted four Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, to consolidate and rationalise existing labour laws. However, the detailed rules and effective dates for implementation of key provisions are yet to be notified. In accordance with Ind AS 19, employee benefit obligations are measured based on laws that are enforceable as at the reporting date. As the relevant provisions of the Labour Codes are not yet operational, the company has continued with the existing accounting treatment at this stage. Accordingly, gratuity and leave encashment continue to be accounted for under the applicable laws. The impact, if any, will be evaluated when the relevant provisions become effective. 5. The Company is engaged in the Pharmaceutical Business Segment.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 30,752.32
Capital work-in-progress 821.66
Investment property
Goodwill 0.00
Other intangible assets 9,511.05
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 10,413.73
Trade receivables, non-current
Loans, non-current 8.30
Other non-current financial assets
1 Other non-current financial assets 663.45
Total of other non-current financial assets 663.45
Total non-current financial assets 11,085.48
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 14,748.20
Total of other non-current assets 14,748.20
Total non-current assets 66,918.71
2 Current assets
Inventories 15,425.78
Current financial asset
Current investments 590.59
Trade receivables, current 33,318.85
Cash and cash equivalents 1,056.63
Bank balance other than cash and cash equivalents 3,639.55
Loans, current 33.97
Other current financial assets
Total of other current financial assets 1,581.31
Total current financial assets 40,220.90
Current tax assets (net)
Other current assets
1 Other current assets 36,232.05
2 Assets Included in disposal group held for sale 31,968.45
Total of other current assets 68,200.50
Total current assets 1,23,847.18
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,90,765.89
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10,958.41
Other equity 1,13,317.44
Total equity attributable to owners of parent 1,24,275.85
Non controlling interest
Total equity 1,24,275.85
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,285.90
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 42.90
2 Lease Liabilities 332.87
Total of other non-current financial liabilities 375.77
Total non-current financial liabilities 13,661.67
Provisions, non-current 3,440.79
Deferred tax liabilities (net) 1,647.45
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 18,749.91
Current liabilities
Current financial liabilities
Borrowings, current 6,073.04
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 149.44
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 23,534.09
Total Trade payable 23,683.53
Other current financial liabilities
1 Other current financial liabilities 2,508.10
2 Lease Liabilities 765.01
Total of other current financial liabilities 3,273.11
Total current financial liabilities 33,029.68
Other current liabilities 796.16
1 Other current liabilities 796.16
Total of other current liabilities 796.16
Provisions, current 803.19
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 34,629.03
3 Liabilities directly associated with assets in disposal group classified as held for sale 13,111.10
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 66,490.04
Total equity and liabilites 1,90,765.89
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Fair value changes on Equity Instruments through OCI 709.83 709.83
2 Re-measurement (gain)/loss on Defined Benefit Plans (4.20) (3.57)
3 Income tax relating to items that will not be reclassified to profit or loss (100.70) (100.59)
Total Amount of items that will not be reclassified to profit and loss 604.93 605.67
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 604.93 605.67



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 8,926.42
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,609.71
Adjustments for decrease (increase) in inventories 2,915.95
Adjustments for decrease (increase) in trade receivables, current (5,032.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (7,592.21)
Adjustments for decrease (increase) in other non-current assets (109.59)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 111.99
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,930.81
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.90
Adjustments for provisions, current 706.26
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (4,458.18)
Net cash flows from (used in) operations 4,468.24
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,421.26
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 2,046.98
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 8,376.24
Proceeds from sales of investment property 0.00
Purchase of investment property (4,841.17)
Proceeds from sales of intangible assets 48.16
Purchase of intangible assets 5,159.22
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 3,064.59
Purchase of other long-term assets 6,326.67
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 6.02
Net cash flows from (used in) investing activities (11,902.19)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 13,178.18
Repayments of borrowings 1,605.08
Payments of lease liabilities 382.49
Dividends paid 1,085.79
Interest paid 1,609.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,217.20
Net cash flows from (used in) financing activities 9,712.31
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (142.90)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (142.90)
Cash and cash equivalents cash flow statement at beginning of period 2,442.76
Cash and cash equivalents cash flow statement at end of period 2,299.86





Details of Impact of Audit Qualification

Amount in (Lakhs)

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
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 S P Babuta & Associates Yes 30-06-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. 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.
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 Notes
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)
1 Morepen Laboratories Limited Dr. Morepen Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Sale of goods or services 6,500.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 4,080.75 0.00 0.00 Textual Information(1)
2 Morepen Laboratories Limited Dr. Morepen Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Purchase of goods or services 1,000.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 0.02 716.77 1,187.59
3 Morepen Laboratories Limited Dr. Morepen Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Any other transaction Reimbursement of office & rental expense 400.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 164.85 0.00 0.00
4 Morepen Laboratories Limited Dr. Morepen Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Any other transaction Brand usage expense 750.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 154.54 0.00 0.00
5 Morepen Laboratories Limited Morepen Bio Inc. Wholly Owned Subsidiary Sale of goods or services 20,000.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 4,203.17 5,225.89 4,165.06
6 Morepen Laboratories Limited Morepen RX Limited. Wholly Owned Subsidiary Sale of goods or services 5,000.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 477.05 1,366.39 526.46
7 Morepen Laboratories Limited Morepen RX Limited. Wholly Owned Subsidiary Any other transaction Reimbursement of office & rental expense 750.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 47.13 0.00 0.00
8 Morepen Laboratories Limited Morepen Device Limited Wholly Owned Subsidiary Sale of goods or services Transaction is in ordinary course of business & on arm length basis and repetitive in nature 32.74 4.25 30.60
9 Morepen Laboratories Limited Edit 25 Lifestyle Private Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Purchase of goods or services 250.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 55.23 32.12 0.00
10 Morepen Laboratories Limited Mr. Sushil Suri Chairman & Managing Director Remuneration 1,200.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 137.94 25.38 7.75
11 Morepen Laboratories Limited Mr. Sanjay Suri Whole-Time Director Remuneration 700.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 86.33 5.36 0.72
12 Morepen Laboratories Limited Mr. Ajay Kumar Sharma Chief Financial Officer Remuneration 300.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 74.25 8.13 6.62
13 Morepen Laboratories Limited Mr. Vipul Kumar Srivastava Company Secretary Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 32.70 4.51 4.25
14 Morepen Laboratories Limited Mr. Anubhav Suri Relative of Key Management Personnel Remuneration 1,000.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 579.78 56.08 311.43
15 Morepen Laboratories Limited Mr. Kushal Suri Relative of Key Management Personnel Remuneration 550.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 190.64 23.60 7.26
16 Morepen Laboratories Limited Mr. Rajas Suri Relative of Key Management Personnel Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 29.97 11.06 6.37
17 Morepen Laboratories Limited Mrs. Mamta Suri Relative of Key Management Personnel Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 47.03 7.14 7.14
18 Morepen Laboratories Limited Mrs. Sunita Suri Relative of Key Management Personnel Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 28.00 4.14 3.15
19 Morepen Laboratories Limited Mrs. Shalu Suri Relative of Key Management Personnel Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 27.77 3.16 1.74
20 Morepen Laboratories Limited Mrs. Sakshi Suri Relative of Key Management Personnel Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 28.13 3.59 6.18
21 Morepen Laboratories Limited Mrs. Suhina Suri Relative of Key Management Personnel Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 22.54 2.94 2.93
22 Morepen Laboratories Limited Mrs. Bavleen Suri Relative of Key Management Personnel Remuneration 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 22.44 8.84 5.87
23 Morepen Laboratories Limited Ms.Aanandi Suri Relative of Key Management Personnel Remuneration 60.00 The RPT was approved by the Audit Committee 15.00 3.43 3.92
24 Morepen Laboratories Limited Mr. Arjun Suri Relative of Key Management Personnel Remuneration 60.00 The RPT was approved by the Audit Committee 15.10 0.00 1.68
25 Morepen Laboratories Limited Mrs. Amita Sharma Relative of Key Management Personnel Remuneration 200.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 57.02 5.60 5.53
26 Morepen RX Limited. Dr. Morepen Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Sale of goods or services 300.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 0.52 0.00 0.00
27 Morepen RX Limited. Dr. Morepen Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Any other transaction Common expense 100.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 16.15 0.00 0.00
28 Morepen RX Limited. Dr. Morepen Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Purchase of goods or services 1,000.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 18.38 9.51 16.89
29 Morepen RX Limited. Mr.Varun Suri Whole-Time Director Remuneration 300.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 65.90 14.56 4.76
30 Morepen Medipath Limited. MOREPEN MEDICAL EQUIPMENT TRADING L.L.C Wholly Owned Subsidiary Any other transaction Subscription of Share Capital _ 25.80 0.00 0.00
31 Morepen RX Limited. Edit 25 Lifestyle Private Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Purchase of goods or services 50.00 _ 0.00 0.72 0.72
32 Morepen RX Limited. ILLUMINATE LIFESTYLE PRIVATE LIMITED Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Purchase of goods or services 50.00 _ 0.00 3.09 3.09
33 Morepen Laboratories Limited Morepen RX Limited. Wholly Owned Subsidiary Purchase of goods or services 1,000.00 Transaction is in ordinary course of business & on arm length basis and repetitive in nature 0.39 0.00 0.00
34 Morepen Laboratories Limited Morepen Proprietary Drug Research Private Limited. Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Any other transaction Purchase of goods or services 1,500.00 - 635.00 0.00 12.62 Textual Information(2)
35 Morepen Laboratories Limited Morepen RX Limited. Wholly Owned Subsidiary Any other transaction Trade Advance Transaction is in ordinary course of business & on arm length basis and repetitive in nature 2,000.00 0.00 2,000.00
36 Morepen Laboratories Limited Groom Town Private Limited. Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Any other transaction Common expense Transaction is in ordinary course of business & on arm length basis and repetitive in nature 3.72 0.00 1.07
37 Morepen Laboratories Limited Quickmed Private Limited Subsidiary Company Any other transaction Trade advance return by QuickMed Private Limited _ 75.00 0.00 0.00
38 Morepen Laboratories Limited Morepen Labs - FZCO Wholly Owned Subsidiary Sale of goods or services Transaction is in ordinary course of business & on arm length basis and repetitive in nature 1,213.00 0.00 783.36
39 Morepen Laboratories Limited Morepen Labs - FZCO Wholly Owned Subsidiary Any other transaction Trade Advance Transaction is in ordinary course of business & on arm length basis and repetitive in nature 15.78 0.00 15.78
40 Morepen Laboratories Limited MOREPEN MEDICAL EQUIPMENT TRADING L.L.C Wholly Owned Subsidiary Any other transaction Trade Advance Transaction is in ordinary course of business & on arm length basis and repetitive in nature 16.99 0.00 16.99
41 Morepen Laboratories Limited Quickmed Private Limited Entities over which persons i.e., KMP/ relative of KMP having control or significant Influence Sale of goods or services Transaction is in ordinary course of business & on arm length basis and repetitive in nature 7.81 0.00 5.23
42 Morepen RX Limited. Morepen Medipath Limited fellow subsidiary Purchase of goods or services Transaction is in ordinary course of business & on arm length basis and repetitive in nature 0.49 0.00 0.00
43 Morepen Laboratories Limited Morepen Labs - FZCO Wholly Owned Subsidiary Investment _ 1.39 0.00 0.00
Total value of transaction during the reporting period 14,706.44



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Textual Information(1) The Audit Committee, at its meeting held on 10 February 2026, approved the modification of the monetary limit of the related party transaction from Rs. 5000 lakh to Rs. 6500 lakh.
Textual Information(2) The Audit Committee, at its meeting held on 10 February 2026, approved the modification of the monetary limit of the related party transaction from Rs. 1000 lakh to Rs. 1500 lakh.