Integrated Filing — IndAS

General information about company
Scrip Code	532637
NSE Symbol	MANGALAM
MSEI Symbol	NOTLISTED
ISIN	INE584F01014
Name of company	MANGALAM DRUGS AND 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Manufacturing of Bulk Drugs
Start date and time of board meeting	17-May-2025   17:00:00
End date and time of board meeting	17-May-2025   19:30:00
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	2022-08-05
Indicate Company website link for updated RPT policy of the Company	https://www.mangalamdrugs.com/investors-2/
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

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	730386000	3182302000
	Other income	-1349000	1521000
	Total income	729037000	3183823000
2	Expenses
(a)	Cost of materials consumed	417639000	1705616000
(b)	Purchases of stock-in-trade	61871000	183279000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-125861000	-215220000
(d)	Employee benefit expense	105034000	405871000
(e)	Finance costs	40301000	149326000
(f)	Depreciation, depletion and amortisation expense	46093000	163778000
(f)	Other Expenses
1	Other Expenses	166700000	741279000
	Total other expenses	166700000	741279000
	Total expenses	711777000	3133929000
3	Total profit before exceptional items and tax	17260000	49894000
4	Exceptional items	0	0
5	Total profit before tax	17260000	49894000
6	Tax expense
7	Current tax	727000	827000
8	Deferred tax	15024000	-20176000
9	Total tax expenses	15751000	-19349000
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	1509000	69243000
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	1509000	69243000
17	Other comprehensive income net of taxes	-1959000	-6157000
18	Total Comprehensive Income for the period	-450000	63086000
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	158282000	158282000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1327479000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.1	4.37
	Diluted earnings (loss) per share from continuing operations	0.1	4.37
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	0.1	4.37
	Diluted earnings (loss) per share from continuing and discontinued operations	0.1	4.37
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above financial results have been prepared in accordance with Indian Accounting Standard (Ind AS) notified under section 133 of the Companies Act, 2013, read together with Companies (Indian Accounting Standard) Rules, 2015 and relevant amendment rules thereafter. n2. The above audited standalone financial results of the Company for the Quarter and year ended have been reviewed by the Audit Committee and thereafter, approved and taken on record by the Board of Directors of the Company (Mangalam Drugs and Organics Limited) at their meeting held on May 17,2025. n3. The Company's business activity falls within a single reportable Business Segment Viz. “Manufacturing of Bulk Drugs”. n4. The figures for the quarter ended 31st March, 2025 are the balancing figures between the figures in respect of full financial year upto 31st March 2025 and the unaudited published year-to-date figures upto 31st December 2024 being the date of the end of the third quarter of the financial year respectively whichever subjected to limited review. n5. The figures for the quarter ended 31st March, 2025 are the balancing figures between the figures in respect of full financial year upto 31st March 2025 and the unaudited published year-to-date figures upto 31st December 2024 being the date of the end of the third quarter of the financial year respectively whichever subjected to limited review. n6. nOther Expenses n Rs in Lakhs nSr.NotParticularst Quarter Endedt Year Ended ntt 31.03.2025t 31.12.2024 31.03.2024 31.03.2025t 31.03.2024 ntt Auditedt Unaudited Auditedt Auditedt Audited n1.Power and Fuel Expenses t662.75 t 672.24 t833.90 t 2,788.18 t 2,849.67 n2.Pollution Control Expensest269.30 182.81 t224.32 t 901.14 t 854.78 n

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	1115225000
	Capital work-in-progress	0
	Investment property	345000
	Goodwill	0
	Other intangible assets	291354000
	Intangible assets under development	26948000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	900000
	Loans, non-current	0
	Other non-current financial assets	167747000
	Total non-current financial assets	168647000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1602519000
2	Current assets
	Inventories	1388018000
	Current financial asset
	Current investments	0
	Trade receivables, current	390729000
	Cash and cash equivalents	25732000
	Bank balance other than cash and cash equivalents	0
	Loans, current	10939000
	Other current financial assets	174443000
	Total current financial assets	601843000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	1989861000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3592380000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	158282000
	Other equity	1328279000
	Total equity attributable to owners of parent	1486561000
	Non controlling interest
	Total equity	1486561000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	92328000
	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	25165000
	Total non-current financial liabilities	117493000
	Provisions, non-current	0
	Deferred tax liabilities (net)	98153000
	Deferred government grants, Non-current	42787000
	Other non-current liabilities
	Total non-current liabilities	258433000
	Current liabilities
	Current financial liabilities
	Borrowings, current	719373000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	72505000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	840655000
	Total Trade payable	913160000
	Other current financial liabilities	125441000
	Total current financial liabilities	1757974000
	Other current liabilities	69193000
	Provisions, current	11041000
	Current tax liabilities (Net)	9178000
	Deferred government grants, Current	0
	Total current liabilities	1847386000
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	2105819000
	Total equity and liabilites	3592380000
	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 comprehensive income [Abstract]	-1959000	-6157000
	Total Amount of items that will not be reclassified to profit and loss	-1959000	-6157000
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	0	0
5	Total Other comprehensive income	-1959000	-6157000

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			49894000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			149326000
	Adjustments for decrease (increase) in inventories			-151621000
	Adjustments for decrease (increase) in trade receivables, current			-111285000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			285797000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			2818000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			82610000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-14838000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			163778000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-4017000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			704000
	Adjustments for other financial liabilities, non-current			-16031000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			4000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-8713000
	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)			378524000
	Net cash flows from (used in) operations			428418000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-827000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			429245000
	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			-7284000
	Purchase of property, plant and equipment			-202012000
	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			-4000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	194724000
	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			-67798000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			149326000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-217124000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			406845000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			15743000
	Net increase (decrease) in cash and cash equivalents			422588000
	Cash and cash equivalents cash flow statement at beginning of period			9990000
	Cash and cash equivalents cash flow statement at end of period			432578000