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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	Pharmaceuticals
Start date and time of board meeting	12-May-2025   11:00:00
End date and time of board meeting	12-May-2025   15:35:00
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
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	4658533000	18115758000
	Other income	46114000	183637000
	Total income	4704647000	18299395000
2	Expenses
(a)	Cost of materials consumed	2684290000	9991831000
(b)	Purchases of stock-in-trade	713071000	2072466000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-239839000	-471225000
(d)	Employee benefit expense	570073000	2089139000
(e)	Finance costs	46716000	83429000
(f)	Depreciation, depletion and amortisation expense	164679000	289817000
(f)	Other Expenses
1	Power & Fuel	120661000	406230000
2	Travelling Expenses	76018000	252630000
3	Selling and Distribution Expenses	48864000	799863000
4	Other Expenses	262967000	1234121000
	Total other expenses	508510000	2692844000
	Total expenses	4447500000	16748301000
3	Total profit before exceptional items and tax	257147000	1551094000
4	Exceptional items	0	0
5	Total profit before tax	257147000	1551094000
6	Tax expense
7	Current tax	6772000	323669000
8	Deferred tax	47271000	47271000
9	Total tax expenses	54043000	370940000
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	203104000	1180154000
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	50000	50000
16	Total profit (loss) for period	203154000	1180204000
17	Other comprehensive income net of taxes	-8034000	2537000
18	Total Comprehensive Income for the period	195120000	1182741000
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	1095841000	1095841000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		10466466000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.35	2.2
	Diluted earnings (loss) per share from continuing operations	0.35	2.2
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	0.35	2.2
	Diluted earnings (loss) per share from continuing and discontinued operations	0.35	2.2
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	3165103000
	Capital work-in-progress	283405000
	Investment property	0
	Goodwill	744742000
	Other intangible assets	975260000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	71742000
	Trade receivables, non-current
	Loans, non-current	1432000
	Other non-current financial assets	77701000
	Total non-current financial assets	150875000
	Deferred tax assets (net)	0
	Other non-current assets	867891000
	Total non-current assets	6187276000
2	Current assets
	Inventories	2999650000
	Current financial asset
	Current investments	778068000
	Trade receivables, current	3247634000
	Cash and cash equivalents	273812000
	Bank balance other than cash and cash equivalents	219793000
	Loans, current	4796000
	Other current financial assets	112563000
	Total current financial assets	4636666000
	Current tax assets (net)	0
	Other current assets	3957401000
	Total current assets	11593717000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17780993000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1095841000
	Other equity	10466466000
	Total equity attributable to owners of parent	11562307000
	Non controlling interest	307268000
	Total equity	11869575000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	257581000
	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	179059000
	Total non-current financial liabilities	436640000
	Provisions, non-current	398476000
	Deferred tax liabilities (net)	69766000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	904882000
	Current liabilities
	Current financial liabilities
	Borrowings, current	536346000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7322000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3625709000
	Total Trade payable	3633031000
	Other current financial liabilities	425044000
	Total current financial liabilities	4594421000
	Other current liabilities	216135000
	Provisions, current	195980000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	5006536000
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	5911418000
	Total equity and liabilites	17780993000
	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
1	Other	-11261000	2505000
	Total Amount of items that will not be reclassified to profit and loss	-11261000	2505000
2	Income tax relating to items that will not be reclassified to profit or loss	-2740000	580000
3	Amount of items that will be reclassified to profit and loss
1	Exchange Difference on trasnlation of foreign operations	487000	612000
	Total Amount of items that will be reclassified to profit and loss	487000	612000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-8034000	2537000

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			1551094000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			83429000
	Adjustments for decrease (increase) in inventories			-513708000
	Adjustments for decrease (increase) in trade receivables, current			1747000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1308887000
	Adjustments for decrease (increase) in other non-current assets			1517000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			583911000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			289817000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2505000
	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			612000
	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			50000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-859007000
	Net cash flows from (used in) operations			692087000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			371520000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			320567000
	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			506000
	Purchase of property, plant and equipment			1240331000
	Proceeds from sales of investment property			0
	Purchase of investment property			836799000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			902035000
	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			236407000
	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			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3215066000
	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			1907304000
	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			503935000
	Repayments of borrowings			0
	Payments of lease liabilities			-257025000
	Dividends paid			0
	Interest paid			83429000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			414025000
	Net cash flows from (used in) financing activities			2998860000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			104361000
	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			104361000
	Cash and cash equivalents cash flow statement at beginning of period			169451000
	Cash and cash equivalents cash flow statement at end of period			273812000