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	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	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	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	730386000	3182302000
	Other income	2104000	5026000
	Total income	732490000	3187328000
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	47042000	166070000
(f)	Other Expenses
1	Other Expenses	170119000	744528000
	Total other expenses	170119000	744528000
	Total expenses	716145000	3139470000
3	Total profit before exceptional items and tax	16345000	47858000
4	Exceptional items	0	0
5	Total profit before tax	16345000	47858000
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	594000	67207000
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	594000	67207000
17	Other comprehensive income net of taxes	-1959000	64655000
18	Total Comprehensive Income for the period	-1365000	131862000
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	158282000	158282000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1260696000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.04	4.25
	Diluted earnings (loss) per share from continuing operations	0.04	4.25
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	0.04	4.25
	Diluted earnings (loss) per share from continuing and discontinued operations	0.04	4.25
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1tThe 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. n2tThe above audited consolidated 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. n3t The Company's business activity falls within a single reportable Business Segment Viz. Manufacturing of Bulk Drugs. n4tThe 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. n5tConsolidated results includes results of Mangalam Laboratories Private Limited subsidiary for the purpose of Consolidated results. n6tAs on september 30 2023 the Company has acquired 3010 Equity shares of Mangalam Laboratories Private Limited of Rs. 100 each. Mangalam Laboratories Private Limited became a wholly owned subsidiary of the Company .The wholly owned subsidiary is not a material subsidiary of the Company on acquisition. n7tThe Board of Directors of the Company at its meeting held on March 15, 2024 had considered and approved the scheme of Merger by Absorption of Mangalam Laboratories Private Limited (First Transferor Company) and Shri JB Pharma Private Limited (Formerly known as Shri JB Pharma LLP) (Second Transferor Company) with Mangalam Drugs and Organics Limited (Transferee Company) and their respective shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act 2013. The Scheme is subject to approval of Hon’ble National Company Law Tribunal the shareholders and creditors of each of the companies. n8tOther Expenses nt Rs in Lakhs nSr.NotParticulars Quarter Ended tYear Ended ntt 31.03.2025 31.12.2024 31.03.2024 31.03.2025 31.03.2024 ntt AuditedtUnaudited Audited Auditedt Audited n1 Power and Fuel Expenses t663.33 t671.89 t 833.90 2,788.76 2,849.67 n2 Pollution Control Expensest269.30 t182.81 224.32 901.14 t 854.78 nt n9tThe figures for the previous periods have been regrouped wherever necessary to confirm to the current periods under presentation. n 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1335957000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	291355000
	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	44000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	916000
	Total non-current financial assets	960000
	Deferred tax assets (net)	0
	Other non-current assets	19160000
	Total non-current assets	1674380000
2	Current assets
	Inventories	1388018000
	Current financial asset
	Current investments	0
	Trade receivables, current	390729000
	Cash and cash equivalents	25889000
	Bank balance other than cash and cash equivalents	0
	Loans, current	10939000
	Other current financial assets	54857000
	Total current financial assets	482414000
	Current tax assets (net)	0
	Other current assets	119405000
	Total current assets	1989837000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3664217000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	158282000
	Other equity	1331508000
	Total equity attributable to owners of parent	1489790000
	Non controlling interest	0
	Total equity	1489790000
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	0
	Other non-current liabilities	42787000
	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	72504000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	838981000
	Total Trade payable	911485000
	Other current financial liabilities	125441000
	Total current financial liabilities	1756299000
	Other current liabilities	139476000
	Provisions, current	11041000
	Current tax liabilities (Net)	9178000
	Deferred government grants, Current	0
	Total current liabilities	1915994000
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	2174427000
	Total equity and liabilites	3664217000
	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 comprehensive income [Abstract]	-1959000	64655000
	Total Amount of items that will not be reclassified to profit and loss	-1959000	64655000
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	64655000

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			47858000
	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			-111284000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			46373000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			2830000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			249862000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			55415000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			166070000
	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)			378910000
	Net cash flows from (used in) operations			426768000
	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			425941000
	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			14093000
	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			14093000
	Cash and cash equivalents cash flow statement at beginning of period			11796000
	Cash and cash equivalents cash flow statement at end of period			25889000