Integrated Filing — IndAS

General information about company
Scrip Code	524404
NSE Symbol	MARKSANS
MSEI Symbol	NOTLISTED
ISIN	INE750C01026
Name of company	MARKSANS PHARMA 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Pharmaceutical Formulation
Start date and time of board meeting	19-May-2025   18:30:00
End date and time of board meeting	19-May-2025   19:05:00
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	708457000	2622845000
	Other income	16519000	70376000
	Total income	724976000	2693221000
2	Expenses
(a)	Cost of materials consumed	188075000	753023000
(b)	Purchases of stock-in-trade	160964000	574477000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-23818000	-183758000
(d)	Employee benefit expense	97217000	350299000
(e)	Finance costs	3435000	11660000
(f)	Depreciation, depletion and amortisation expense	22744000	83386000
(f)	Other Expenses
1	Other Expenses	160265000	600167000
	Total other expenses	160265000	600167000
	Total expenses	608882000	2189254000
3	Total profit before exceptional items and tax	116094000	503967000
4	Exceptional items	0	0
5	Total profit before tax	116094000	503967000
6	Tax expense
7	Current tax	24277000	128590000
8	Deferred tax	1091000	-7242000
9	Total tax expenses	25368000	121348000
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	90726000	382619000
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	90726000	382619000
17	Other comprehensive income net of taxes	26481000	48047000
18	Total Comprehensive Income for the period	117207000	430666000
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	45316000	45316000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2	8.4
	Diluted earnings (loss) per share from continuing operations	2	8.4
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	2	8.4
	Diluted earnings (loss) per share from continuing and discontinued operations	2	8.4
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Current tax include Current tax for earlier period n nThe audited consolidated financial results for the year ended 31 March 2025 has been prepared on the basis of the nconsolidated annual financial statements in accordance with the Indian Accounting Standards (Ind AS) as notified nunder the Companies (Indian Accounting Standards) Rules 2015 (as amended) specified under section 133 of the nCompanies Act, 2013 and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure nRequirements) Regulations, 2015 ('the Regulation'), as amended were reviewed and recommended by the Audit nCommittee and approved by the Board of Directors at their respective meeting held on May 19, 2025. The Statutory Auditors of the Company have expressed an unmodified opinion on the audited consolidated financial results for the year ended 31 March 2025. n nThe figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures in respect of full financial year and the unaudited published year-to-date figures upto 31 December for respective years which were subject to limited review. n nThe Group's activities comprise of manufacturing pharmaceutical formulation and trading in pharmaceutical nproducts. The Group has only one reportable segment namely 'Pharmaceuticals' as per Ind AS 108 on 'Operating nSegments'. n nThe Board of Directors in the meeting held on 19 May 2025 have recommended final dividend of 0.80 per equity nshare of 1 each 80 for the Financial Year 2024-25. n nThe above unaudited consolidated financials results are available on the Company's website n(www.marksanspharma.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE n(www.nseindia.com), where the shares of the Company are listed.

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	579478000
	Capital work-in-progress	9000000
	Investment property
	Goodwill	40928000
	Other intangible assets	361554000
	Intangible assets under development	18109000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	3571000
	Total non-current financial assets	3571000
	Deferred tax assets (net)	1111000
	Other non-current assets	21760000
	Total non-current assets	1035511000
2	Current assets
	Inventories	845516000
	Current financial asset
	Current investments	742000
	Trade receivables, current	540043000
	Cash and cash equivalents	495786000
	Bank balance other than cash and cash equivalents	208423000
	Loans, current	0
	Other current financial assets	3557000
	Total current financial assets	1248551000
	Current tax assets (net)	12260000
	Other current assets	97794000
	Total current assets	2204121000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3239632000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	45316000
	Other equity	2421596000
	Total equity attributable to owners of parent	2466912000
	Non controlling interest	22470000
	Total equity	2489382000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	263329000
	Total non-current financial liabilities	263329000
	Provisions, non-current	5920000
	Deferred tax liabilities (net)	3662000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	272911000
	Current liabilities
	Current financial liabilities
	Borrowings, current	23085000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3633000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	302066000
	Total Trade payable	305699000
	Other current financial liabilities	59141000
	Total current financial liabilities	387925000
	Other current liabilities	58026000
	Provisions, current	1447000
	Current tax liabilities (Net)	29941000
	Deferred government grants, Current
	Total current liabilities	477339000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	750250000
	Total equity and liabilites	3239632000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Other Intangible Asset includes Right of use of asset of Rs. 3,069.31 nOther current financial liabilities include Lease Liabilities Rs. 354.92

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	Remeasurements of the net defined benefit liabilities/assets	-686000	-402000
	Total Amount of items that will not be reclassified to profit and loss	-686000	-402000
2	Income tax relating to items that will not be reclassified to profit or loss	-173000	-101000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency translation reserve	26994000	48348000
	Total Amount of items that will be reclassified to profit and loss	26994000	48348000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	26481000	48047000

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			503967000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			11660000
	Adjustments for decrease (increase) in inventories			-195467000
	Adjustments for decrease (increase) in trade receivables, current			-77790000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-16159000
	Adjustments for decrease (increase) in other non-current assets			-61000
	Adjustments for other financial assets, non-current			-889000
	Adjustments for other financial assets, current			-314000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			32374000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			13480000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			83386000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-782000
	Adjustments for provisions, non-current			1169000
	Adjustments for other financial liabilities, current			3665000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-4877000
	Adjustments for dividend income			0
	Adjustments for interest income			30197000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			4006000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-661000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			6053000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-171404000
	Net cash flows from (used in) operations			332563000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			125899000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			206664000
	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			1249000
	Purchase of property, plant and equipment			172919000
	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			0
	Interest received			33797000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			88864000
	Net cash flows from (used in) investing activities	-49009000
	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			0
	Repayments of borrowings			6006000
	Payments of lease liabilities			0
	Dividends paid			29565000
	Interest paid			27190000
	Income taxes paid (refund)			2385000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-65146000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			92509000
	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			92509000
	Cash and cash equivalents cash flow statement at beginning of period			403277000
	Cash and cash equivalents cash flow statement at end of period			495786000