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	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	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
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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://www.morepen.com/public/img/pdf/Policy-on-Dealings-with-Related-Party-Transactions.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
No default

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	Standalone	Standalone
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	3819377000	15545353000
	Other income	31424000	157196000
	Total income	3850801000	15702549000
2	Expenses
(a)	Cost of materials consumed	2684290000	9991831000
(b)	Purchases of stock-in-trade	57664000	208111000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-214599000	-443605000
(d)	Employee benefit expense	481476000	1772243000
(e)	Finance costs	37429000	71029000
(f)	Depreciation, depletion and amortisation expense	122542000	244421000
(f)	Other Expenses
1	Power & Fuel	120655000	406224000
2	Travelling Expenses	57625000	183274000
3	Selling and Distribution Expenses	54282000	700001000
4	Other Expenses	276393000	1193164000
	Total other expenses	508955000	2482663000
	Total expenses	3677757000	14326693000
3	Total profit before exceptional items and tax	173044000	1375856000
4	Exceptional items	0	0
5	Total profit before tax	173044000	1375856000
6	Tax expense
7	Current tax	6659000	312833000
8	Deferred tax	47271000	47271000
9	Total tax expenses	53930000	360104000
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	119114000	1015752000
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	119114000	1015752000
17	Other comprehensive income net of taxes	-7972000	1723000
18	Total Comprehensive Income for the period	111142000	1017475000
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	1095841000	1095841000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		10719181000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.2	1.9
	Diluted earnings (loss) per share from continuing operations	0.2	1.9
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	0.2	1.9
	Diluted earnings (loss) per share from continuing and discontinued operations	0.2	1.9
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3158944000
	Capital work-in-progress	283405000
	Investment property	0
	Goodwill	0
	Other intangible assets	499794000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1271655000
	Trade receivables, non-current
	Loans, non-current	1432000
	Other non-current financial assets	61234000
	Total non-current financial assets	1334321000
	Deferred tax assets (net)	0
	Other non-current assets	867742000
	Total non-current assets	6144206000
2	Current assets
	Inventories	2863893000
	Current financial asset
	Current investments	778068000
	Trade receivables, current	2937465000
	Cash and cash equivalents	244276000
	Bank balance other than cash and cash equivalents	219053000
	Loans, current	4796000
	Other current financial assets	111194000
	Total current financial assets	4294852000
	Current tax assets (net)	0
	Other current assets	3909095000
	Total current assets	11067840000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17212046000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1095841000
	Other equity	10719181000
	Total equity attributable to owners of parent	11815022000
	Non controlling interest
	Total equity	11815022000
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	90171000
	Total non-current financial liabilities	347752000
	Provisions, non-current	363950000
	Deferred tax liabilities (net)	69766000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	781468000
	Current liabilities
	Current financial liabilities
	Borrowings, current	532015000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4303000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3379837000
	Total Trade payable	3384140000
	Other current financial liabilities	331375000
	Total current financial liabilities	4247530000
	Other current liabilities	192051000
	Provisions, current	175975000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4615556000
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	5397024000
	Total equity and liabilites	17212046000
	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		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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Other	-10712000	2303000
	Total Amount of items that will not be reclassified to profit and loss	-10712000	2303000
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
	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	0
5	Total Other comprehensive income	-7972000	1723000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1375856000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			71029000
	Adjustments for decrease (increase) in inventories			-662382000
	Adjustments for decrease (increase) in trade receivables, current			231414000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1338504000
	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			725813000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			244421000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2303000
	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)			-724389000
	Net cash flows from (used in) operations			651467000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			360684000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			290783000
	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			1239536000
	Proceeds from sales of investment property			0
	Purchase of investment property			787940000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			539179000
	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			236998000
	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			-1073000
	Net cash flows from (used in) investing activities	-2804220000
	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			507672000
	Repayments of borrowings			0
	Payments of lease liabilities			-165542000
	Dividends paid			0
	Interest paid			71029000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			95184000
	Net cash flows from (used in) financing activities			2604673000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			91236000
	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			91236000
	Cash and cash equivalents cash flow statement at beginning of period			153040000
	Cash and cash equivalents cash flow statement at end of period			244276000