Integrated Filing — IndAS

General information about company
Scrip Code	543904
NSE Symbol	MANKIND
MSEI Symbol	NOTLISTED
ISIN	INE634S01028
Name of company	MANKIND 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	21-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	Half Yearly
Reporting Quarter	Yearly
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	21-May-2025   14:45:00
End date and time of board meeting	21-May-2025   16:30:00
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)?	Yes
(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?	Yes
(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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://www.mankindpharma.com/wp-content/uploads/2024/12/policy_on_related_party_transactions_and_material_related_party_transactions-1684999029.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There is no default on loans and Debt securities hence No disclosure is required to be made in this report for the quarter ended on March 31, 2025.

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-Oct-2024	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	21265900000	94978000000
	Other income	2193200000	4932100000
	Total income	23459100000	99910100000
2	Expenses
(a)	Cost of materials consumed	2167600000	8004300000
(b)	Purchases of stock-in-trade	3842500000	18099600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-435300000	-135000000
(d)	Employee benefit expense	5367500000	21316700000
(e)	Finance costs	1622500000	3717600000
(f)	Depreciation, depletion and amortisation expense	1052400000	3780100000
(f)	Other Expenses
1	Impairment of current and non current financial assets	158200000	158200000
2	Other expenses	5396200000	21908700000
	Total other expenses	5554400000	22066900000
	Total expenses	19171600000	76850200000
3	Total profit before exceptional items and tax	4287500000	23059900000
4	Exceptional items	0	0
5	Total profit before tax	4287500000	23059900000
6	Tax expense
7	Current tax	930700000	4699300000
8	Deferred tax	-467800000	-481900000
9	Total tax expenses	462900000	4217400000
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	3824600000	18842500000
12	Profit (loss) from discontinued operations before tax	0	843700000
13	Tax expense of discontinued operations	0	231400000
14	Net profit (loss) from discontinued operation after tax	0	612300000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	3824600000	19454800000
17	Other comprehensive income net of taxes	-32700000	49800000
18	Total Comprehensive Income for the period	3791900000	19504600000
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	412600000	412600000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		145990100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.27	46.64
	Diluted earnings (loss) per share from continuing operations	9.25	46.56
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	9.27	48.16
	Diluted earnings (loss) per share from discontinued operations	9.25	48.07
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	18.54	94.8
	Diluted earnings (loss) per share from continuing and discontinued operations	18.5	94.63
24	Debt equity ratio	0.005	0
25	Debt service coverage ratio	0.0012	0.0055
26	Interest service coverage ratio	0.0229	0.0588
27	Disclosure of notes on financial results		Due to limitation of characters in xbrl utility, we are facing constraints to disclose all notes to accounts. Kindly refer PDF version of financials results uploaded on the Stock Exchanges website: www.bseindia.com and www.nseindia.com and also on the Company’s website: www.mankindpharma.com.

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	19414500000
	Capital work-in-progress	1913600000
	Investment property	0
	Goodwill	99600000
	Other intangible assets	15193400000
	Intangible assets under development	160700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	151245200000
	Trade receivables, non-current	0
	Loans, non-current	94600000
	Other non-current financial assets	1461600000
	Total non-current financial assets	152801400000
	Deferred tax assets (net)
	Other non-current assets	731900000
	Total non-current assets	190315100000
2	Current assets
	Inventories	10909800000
	Current financial asset
	Current investments	15588600000
	Trade receivables, current	8946700000
	Cash and cash equivalents	2002900000
	Bank balance other than cash and cash equivalents	1055800000
	Loans, current	106200000
	Other current financial assets	2311400000
	Total current financial assets	30011600000
	Current tax assets (net)	1008000000
	Other current assets	6011700000
	Total current assets	47941100000
3	Non-current assets classified as held for sale	27000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	238283200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	412600000
	Other equity	145990100000
	Total equity attributable to owners of parent	146402700000
	Non controlling interest
	Total equity	146402700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	49459300000
	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	0
	Total non-current financial liabilities	49459300000
	Provisions, non-current	1261000000
	Deferred tax liabilities (net)	173200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	71800000
	Total non-current liabilities	50965300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	23081900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	507300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5128900000
	Total Trade payable	5636200000
	Other current financial liabilities	5226500000
	Total current financial liabilities	33944600000
	Other current liabilities	1448100000
	Provisions, current	5522500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	40915200000
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	91880500000
	Total equity and liabilites	238283200000
	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-Oct-2024	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-Oct-2024	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	Remeasurement gain / (loss) of the defined benefit plan	-67100000	-146000000
2	Change in the fair value of equity investments at FVTOCI	12800000	169500000
	Total Amount of items that will not be reclassified to profit and loss	-54300000	23500000
2	Income tax relating to items that will not be reclassified to profit or loss	-21600000	-26300000
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	-32700000	49800000

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			23059900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3717400000
	Adjustments for decrease (increase) in inventories			-470600000
	Adjustments for decrease (increase) in trade receivables, current			-2268300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			544300000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-142200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1549800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			29200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3780100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			859400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			537700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			30600000
	Adjustments for dividend income			0
	Adjustments for interest income			540500000
	Adjustments for share-based payments			211800000
	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			-2962200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4876500000
	Net cash flows from (used in) operations			27936400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4714800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			23221600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			5621600000
	Cash flows used in obtaining control of subsidiaries or other businesses			133978000000
	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			77200000
	Purchase of property, plant and equipment			2984300000
	Proceeds from sales of investment property			80000000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			629400000
	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			2000000
	Cash receipts from repayment of advances and loans made to other parties			66500000
	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			540500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			10061100000
	Net cash flows from (used in) investing activities	-121146800000
	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			29632300000
	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			118384600000
	Repayments of borrowings			46051500000
	Payments of lease liabilities			32400000
	Dividends paid			0
	Interest paid			3479600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-618700000
	Net cash flows from (used in) financing activities			97834700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-90500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-22800000
	Net increase (decrease) in cash and cash equivalents			-113300000
	Cash and cash equivalents cash flow statement at beginning of period			2116200000
	Cash and cash equivalents cash flow statement at end of period			2002900000

Signatory Details
Name of signatory	Hitesh Kumar Jain
Designation of person	Company Secretary and Compliance Officer
Place	New Delhi
Date	21-May-2025