Integrated Filing — IndAS

General information about company
Scrip Code	514418
NSE Symbol	MANORG
MSEI Symbol	NOTLISTED
ISIN	INE370D01013
Name of company	MANGALAM ORGANICS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-2025
Description of presentation currency	INR (in Actuals)
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	CHENICAL
Start date and time of board meeting	10-May-2025   15:00:00
End date and time of board meeting	10-May-2025   16:20:00
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	Not applicable

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	1497906000	5300090000
	Other income	69000	3341000
	Total income	1497975000	5303431000
2	Expenses
(a)	Cost of materials consumed	587107000	3124731000
(b)	Purchases of stock-in-trade	61064000	68616000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	55029000	-458503000
(d)	Employee benefit expense	109879000	415376000
(e)	Finance costs	75533000	214765000
(f)	Depreciation, depletion and amortisation expense	55296000	208166000
(f)	Other Expenses
1	OTHERS	488135000	1564082000
	Total other expenses	488135000	1564082000
	Total expenses	1432043000	5137233000
3	Total profit before exceptional items and tax	65932000	166198000
4	Exceptional items	0	0
5	Total profit before tax	65932000	166198000
6	Tax expense
7	Current tax	4700000	4700000
8	Deferred tax	9865000	35526000
9	Total tax expenses	14565000	40226000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	51367000	125972000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	51367000	125972000
17	Other comprehensive income net of taxes	-646000	-930000
18	Total Comprehensive Income for the period	50721000	125042000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	85644000	85644000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2846484000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.92	14.6
	Diluted earnings (loss) per share from continuing operations	5.92	14.6
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	5.92	14.6
	Diluted earnings (loss) per share from continuing and discontinued operations	5.92	14.6
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2651751000
	Capital work-in-progress	261263000
	Investment property
	Goodwill	0
	Other intangible assets	39372000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3025000
	Trade receivables, non-current	0
	Loans, non-current	104952000
	Other non-current financial assets	0
	Total non-current financial assets	107977000
	Deferred tax assets (net)	0
	Other non-current assets	1203000
	Total non-current assets	3061566000
2	Current assets
	Inventories	2132135000
	Current financial asset
	Current investments	0
	Trade receivables, current	693833000
	Cash and cash equivalents	4750000
	Bank balance other than cash and cash equivalents	5349000
	Loans, current	180593000
	Other current financial assets	0
	Total current financial assets	884525000
	Current tax assets (net)	0
	Other current assets	157789000
	Total current assets	3174449000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6236015000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	85644000
	Other equity	2846460000
	Total equity attributable to owners of parent	2932104000
	Non controlling interest	0
	Total equity	2932104000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	345117000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	345117000
	Provisions, non-current	31715000
	Deferred tax liabilities (net)	11627000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	388459000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2336779000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	474002000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	42097000
	Total Trade payable	516099000
	Other current financial liabilities	0
	Total current financial liabilities	2852878000
	Other current liabilities	49668000
	Provisions, current	12906000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2915452000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3303911000
	Total equity and liabilites	6236015000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0	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	646000	930000
5	Total Other comprehensive income	-646000	-930000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			166198000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-775506000
	Adjustments for decrease (increase) in trade receivables, current			-182992000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			291751000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			208167000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-458580000
	Net cash flows from (used in) operations			-292382000
	Dividends received			-5000
	Interest paid			214765000
	Interest received			-329000
	Income taxes paid (refund)			555000
	Other inflows (outflows) of cash			62000
	Net cash flows from (used in) operating activities			-507974000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			2000000
	Purchase of property, plant and equipment			672708000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			5000
	Interest received			330000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-100000
	Net cash flows from (used in) investing activities	-670473000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			813924000
	Repayments of borrowings			-137098000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			-214765000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1165787000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-12660000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-12660000
	Cash and cash equivalents cash flow statement at beginning of period			17410000
	Cash and cash equivalents cash flow statement at end of period			4750000