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	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	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

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	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	30793700000	122074400000
	Other income	2513300000	5367900000
	Total income	33307000000	127442300000
2	Expenses
(a)	Cost of materials consumed	5542500000	20163500000
(b)	Purchases of stock-in-trade	4111200000	16556900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-899900000	-1830000000
(d)	Employee benefit expense	7158000000	26923700000
(e)	Finance costs	1905400000	4294100000
(f)	Depreciation, depletion and amortisation expense	2308700000	6212200000
(f)	Other Expenses
1	Other expenses	8050000000	30081000000
	Total other expenses	8050000000	30081000000
	Total expenses	28175900000	102401400000
3	Total profit before exceptional items and tax	5131100000	25040900000
4	Exceptional items	0	0
5	Total profit before tax	5131100000	25040900000
6	Tax expense
7	Current tax	1315100000	5960400000
8	Deferred tax	-450700000	-863000000
9	Total tax expenses	864400000	5097400000
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	4266700000	19943500000
12	Profit (loss) from discontinued operations before tax	-49200000	84500000
13	Tax expense of discontinued operations	-5800000	39200000
14	Net profit (loss) from discontinued operation after tax	-43400000	45300000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	23200000	122400000
16	Total profit (loss) for period	4246500000	20111200000
17	Other comprehensive income net of taxes	-139200000	-82900000
18	Total Comprehensive Income for the period	4107300000	20028300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4251100000	19864300000
	Total profit or loss, attributable to non-controlling interests	38800000	38800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4066400000	19828400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	40900000	199900000
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		142911300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.3	49.17
	Diluted earnings (loss) per share from continuing operations	10.29	49.08
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.11	0.11
	Diluted earnings (loss) per share from discontinued operations	-0.11	0.11
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	10.19	49.28
	Diluted earnings (loss) per share from continuing and discontinued operations	10.18	49.19
24	Debt equity ratio	0.0059	0.0059
25	Debt service coverage ratio	0.0013	0.006
26	Interest service coverage ratio	0.0239	1.3055
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio	Interest service coverage ratio : Earnings before interest and taxes (EBIT) / Finance costs n nEBIT : Profit before taxes + Finance costs - Other income

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	29078200000
	Capital work-in-progress	3061300000
	Investment property	500000
	Goodwill	64926300000
	Other intangible assets	96040300000
	Intangible assets under development	5195400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1909000000
	Non-current financial assets
	Non-current investments	1601900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2003300000
	Total non-current financial assets	3605200000
	Deferred tax assets (net)	1078900000
	Other non-current assets	922600000
	Total non-current assets	205817700000
2	Current assets
	Inventories	20937100000
	Current financial asset
	Current investments	16908400000
	Trade receivables, current	15383400000
	Cash and cash equivalents	4073600000
	Bank balance other than cash and cash equivalents	1471400000
	Loans, current	39500000
	Other current financial assets	3014100000
	Total current financial assets	40890400000
	Current tax assets (net)	1894900000
	Other current assets	8028200000
	Total current assets	71750600000
3	Non-current assets classified as held for sale	27000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	277595300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	412600000
	Other equity	142911300000
	Total equity attributable to owners of parent	143323900000
	Non controlling interest	2357900000
	Total equity	145681800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	55402200000
	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	55402200000
	Provisions, non-current	1550600000
	Deferred tax liabilities (net)	18125100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	200000000
	Total non-current liabilities	75277900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	29712300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	862900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10471100000
	Total Trade payable	11334000000
	Other current financial liabilities	6741600000
	Total current financial liabilities	47787900000
	Other current liabilities	2028200000
	Provisions, current	6638700000
	Current tax liabilities (Net)	180800000
	Deferred government grants, Current	0
	Total current liabilities	56635600000
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	131913500000
	Total equity and liabilites	277595300000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	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.

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		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-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	Consolidated	Consolidated
	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	-67000000	-175200000
2	Change in the fair value of equity investments at FVTOCI	-87200000	69500000
3	Share of other comprehensive income / (loss) of associates and joint ventures	1000000	0
4	Impairment of Investment in Partnership Firm measured at fair valuen through other comprehensive income	50000000	50000000
	Total Amount of items that will not be reclassified to profit and loss	-103200000	-55700000
2	Income tax relating to items that will not be reclassified to profit or loss	-22400000	-35100000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	-58400000	-62300000
	Total Amount of items that will be reclassified to profit and loss	-58400000	-62300000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-139200000	-82900000

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			25040900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4039900000
	Adjustments for decrease (increase) in inventories			-2207000000
	Adjustments for decrease (increase) in trade receivables, current			-1235500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1253700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			282300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1460400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1064700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6212200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1742900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1602500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-23800000
	Adjustments for dividend income			0
	Adjustments for interest income			679100000
	Adjustments for share-based payments			266400000
	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			-3591000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4760400000
	Net cash flows from (used in) operations			29801300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5667500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			24133800000
	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			119800000
	Purchase of property, plant and equipment			4607900000
	Proceeds from sales of investment property			79900000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			593200000
	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			10900000
	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			679100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-122496300000
	Net cash flows from (used in) investing activities	-126829500000
	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			124512800000
	Repayments of borrowings			50730700000
	Payments of lease liabilities			121800000
	Dividends paid			0
	Interest paid			967000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			575700000
	Net cash flows from (used in) financing activities			102901300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			205600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			13100000
	Net increase (decrease) in cash and cash equivalents			218700000
	Cash and cash equivalents cash flow statement at beginning of period			3820100000
	Cash and cash equivalents cash flow statement at end of period			4038800000