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 Consolidated
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



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 Consolidated Consolidated
1 Income
Revenue from operations 48,471.59 1,80,569.15
Other income 846.37 2,131.41
Total income 49,317.96 1,82,700.56
2 Expenses
(a) Cost of materials consumed 29,057.54 1,04,310.57
(b) Purchases of stock-in-trade 1,767.05 8,246.05
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (871.93) (214.97)
(d) Employee benefit expense 5,875.57 23,273.94
(e) Finance costs 387.66 1,641.37
(f) Depreciation, depletion and amortisation expense 574.70 3,643.47
(f) Other Expenses
1 Power and Fuel 1,218.99 4,489.72
2 Travelling Expenses 623.73 2,332.75
3 Selling and Distribution Expenses 3,490.81 9,897.60
4 Other Expenses 4,865.09 15,670.60
Total other expenses 10,198.62 32,390.67
Total expenses 46,989.21 1,73,291.10
3 Total profit before exceptional items and tax 2,328.75 9,409.46
4 Exceptional items 0.00 2,582.54
5 Total profit before tax 2,328.75 11,992.00
6 Tax expense
7 Current tax (88.97) 1,579.72
8 Deferred tax 847.63 847.63
9 Total tax expenses 758.66 2,427.35
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 1,570.09 9,564.65
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 4.37 (76.97)
16 Total profit (loss) for period 1,574.46 9,487.68
17 Other comprehensive income net of taxes 636.31 618.91
18 Total Comprehensive Income for the period 2,210.77 10,106.59
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 1,13,685.46
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.28 1.73
Diluted earnings (loss) per share from continuing operations 0.28 1.73
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 0.28 1.73
Diluted earnings (loss) per share from continuing and discontinued operations 0.28 1.73
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.The consolidated basic and diluted earnings per share for the year, after excluding the impact of the aforesaid exceptional item amounting to Rs. 2582.54 Lacs, is at Rs. 1.32 per equity share. 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 38,116.03
Capital work-in-progress 2,155.14
Investment property
Goodwill 0.00
Other intangible assets 13,184.35
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 10,128.67
Trade receivables, non-current
Loans, non-current 8.30
Other non-current financial assets
1 Other non-current financial assets 755.44
Total of other non-current financial assets 755.44
Total non-current financial assets 10,892.41
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 12,902.67
Total of other non-current assets 12,902.67
Total non-current assets 77,250.60
2 Current assets
Inventories 27,182.63
Current financial asset
Current investments 2,287.32
Trade receivables, current 33,313.75
Cash and cash equivalents 3,118.97
Bank balance other than cash and cash equivalents 3,763.65
Loans, current 45.51
Other current financial assets
Total of other current financial assets 1,597.55
Total current financial assets 44,126.75
Current tax assets (net)
Other current assets
1 Other current assets 45,052.03
Total of other current assets 45,052.03
Total current assets 1,16,361.41
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,93,612.01
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10,958.41
Other equity 1,13,685.46
Total equity attributable to owners of parent 1,24,643.87
Non controlling interest 65.11
Total equity 1,24,708.98
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,360.06
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 current financial liabilities 316.90
2 Lease Liabilities 426.08
Total of other non-current financial liabilities 742.98
Total non-current financial liabilities 14,103.04
Provisions, non-current 4,123.90
Deferred tax liabilities (net) 1,645.88
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 19,872.82
Current liabilities
Current financial liabilities
Borrowings, current 6,108.99
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 288.86
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 31,434.94
Total Trade payable 31,723.80
Other current financial liabilities
1 Other current financial liabilities 3,532.20
2 Lease Liabilities 890.39
Total of other current financial liabilities 4,422.59
Total current financial liabilities 42,255.38
Other current liabilities 3,810.95
1 Other current liabilities 3,810.95
Total of other current liabilities 3,810.95
Provisions, current 2,963.88
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 49,030.21
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 68,903.03
Total equity and liabilites 1,93,612.01
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 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

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 Consolidated Consolidated
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 4.95 9.69
3 Income tax relating to items that will not be reclassified to profit or loss (99.66) (100.59)
Total Amount of items that will not be reclassified to profit and loss 615.12 618.93
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
1 Exchange Difference on trasnlation of foreign operations 21.19 (0.02)
Total Amount of items that will be reclassified to profit and loss 21.19 (0.02)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 636.31 618.91



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 11,992.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,641.37
Adjustments for decrease (increase) in inventories 1,756.46
Adjustments for decrease (increase) in trade receivables, current (5,012.40)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (9,263.09)
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 (2,472.95)
Adjustments for increase (decrease) in other current liabilities 2,973.44
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,643.47
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.90
Adjustments for provisions, current 719.52
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 (0.02)
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 (76.97)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,199.86)
Net cash flows from (used in) operations 5,792.14
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,527.94
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,264.20
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 3,064.59
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 8,552.33
Proceeds from sales of investment property 4,874.32
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 7,501.95
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 105.40
Purchase of other long-term assets 4,331.63
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 0.00
Net cash flows from (used in) investing activities (12,341.60)
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 1,640.74
Payments of lease liabilities 568.03
Dividends paid 1,085.79
Interest paid 1,641.37
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,497.52
Net cash flows from (used in) financing activities 9,739.77
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 662.37
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 662.37
Cash and cash equivalents cash flow statement at beginning of period 2,456.60
Cash and cash equivalents cash flow statement at end of period 3,118.97





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