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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">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.        2.The above Unaudited Consolidated financial results have been reviewed by the Audit Committee and thereafter, approved and taken on record by the Board of Directors of Company at their meeting held on August 13, 2024. The Statutory Auditors have completed limited review report.        3.The Company's business activity falls within a single reportable Business Segment Viz. “Manufacturing of Bulk Drugs”.       4.The figures for the quarter ended 31st March, 2024 are the balancing figures between the Audited figures in respect of full financial year upto 31st March 2024 and the unaudited published year- to- date figures upto 31st December 2023 being the date of the end of the tird quarter of the financial year respectively whicever subjected to limited review.        5.Consolidated results includes results of Mangalam Laboratories Private Limited, (MLPL) subsidiary for the purpose of Consolidated results.        6.As 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.        7.Since the Company, has acquired Control on September 30, 2023, the consolidation is applicable only from September 30, 2023. Figures for the quarter ended June 30, 2023 in respect of Statement of Profit and loss account is not applicable      8.The Board of Directors at its Meeting held on March 15, 2024 had considered and approved the scheme of Merger by Absorpotion 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 Section 203 to 232 and other applicable provisions of the Companies Act, 2013. The Sceme is subject to the necessary statutory and regulatory approvals including the approvals of Hon'able National Company Law Triubunal, the shareholders and creditors of each of the Companies. As on the date, the scheme is pending for disposal at both Stock Exchanges who shall issue No Objection Certificate under Regulation 37 of SEBI ( Listing Obligations and Dislcoure Requirements) Regulations, 2015</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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