MANKIND2023-07-012023-09-30 MANKIND2023-07-012023-09-30 MANKIND2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member MANKIND2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member MANKIND2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543904 MANKIND NOTLISTED Mankind Pharma Limited Equity 2023-04-01 2024-03-31 2023-10-31 2023-10-11 INR Lakhs Half yearly 15:30:00 17:10:00 2023-10-31 2023-10-31 true Cash Flow Indirect Not applicable Single segment Pharmaceuticals 2023-07-01 2023-09-30 Unaudited Standalone 24533452000.00 581183000.00 25114635000.00 2299649000.00 5384603000.00 -20812000.00 5002899000.00 43098000.00 770394000.00 5515180000.00 18995011000.00 6119624000.00 0.00 6119624000.00 1222536000.00 168244000.00 1390780000.00 0.00 4728844000.00 0.00 0.00 0.00 0.00 4728844000.00 -35593000.00 4693251000.00 4693251000.00 0.00 400588000.00 1 11.80 11.79 0.00 0.00 11.80 11.79 1. These unaudited standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards ( Ind AS ) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, as amended. 2. These unaudited standalone financial results for the quarter and six months ended September 30, 2023 have been reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on October 31, 2023. These unaudited standalone financial results have been subjected to limited review by the joint statutory auditors of the Company in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ( the Regulations ). The joint statutory auditors have issued an unmodified conclusion on these unaudited standalone financial results. 3. The Company is engaged in manufacturing and trading of pharmaceuticals and healthcare products. Accordingly, the Company has only one reportable segment 'Pharmaceuticals' and disclosures as per Ind AS 108 Operating Segments are not applicable. 4. During the six months ended September 30, 2023, the Income Tax Department (‘the department’) had conducted a search under section 132 of the Income Tax Act, 1961 at Company’s registered office, corporate office, few of its manufacturing locations and other premises and few of its group entities and residence of few of its employees/key managerial personnel. During the search proceedings, the Company provided necessary information and responses to the department. Also, the department has taken certain documents, data backups and other information for further investigation. The business and operations of the Company continued without any disruptions and no demands have been raised on the Company as of date. Based on the foregoing and having regard to the matters of inquiry during the search proceedings stated above, management is of the view that no material adjustments are required to these unaudited standalone financial results in this regard. 5. On May 09, 2023, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). Accordingly, these are first six months results after the listing of the shares and consequently, comparative numbers for the quarter and six months ended September 30, 2022 were not subjected to a review by joint statutory auditors of the Company and are prepared by the management of the Company and are approved by the Board of Directors. Further, pursuant to the order of National Company Law Tribunal (NCLT) dated March 02, 2023 for merger of two of its wholly owned subsidiary companies namely Lifestar Pharma Private Limited and Magnet Labs Private Limited with the Company, the impact thereof has also been considered in the comparative numbers for the quarter and six months ended September 30, 2022. 6. The Board of directors in its meeting dated October 31, 2023 approved a scheme of amalgamation, among the Company and three of its wholly owned subsidiary companies, namely Shree Jee Laboratory Private Limited, JPR Labs Private Limited and Jaspack Industries Private Limited. The scheme is subject to approval of NCLT. The effect of the scheme would be recognised on receipt of the approvals in accordance with Appendix C of Ind AS 103 Business Combination . 7. During the six months ended September 30, 2023, the Company has invested in 0.01% Optionally Convertible Non-Cumulative Redeemable Preference Shares in subsidiary companies amounting to INR 2,000 lacs in JPR Labs Private Limited and INR 5,550 lacs in Mankind Agritech Private Limited. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 47535565000.00 1155539000.00 48691104000.00 4433775000.00 10944372000.00 178280000.00 9814948000.00 62781000.00 1455825000.00 10417568000.00 37307549000.00 11383555000.00 0.00 11383555000.00 2314914000.00 246975000.00 2561889000.00 0.00 8821666000.00 0.00 0.00 0.00 0.00 8821666000.00 -62490000.00 8759176000.00 8759176000.00 0.00 400588000.00 1 22.02 21.99 0.00 0.00 22.02 21.99 Other expenses 5515180000.00 Other expenses 10417568000.00 18268083000.00 920892000.00 52966000.00 65609000.00 16328171000.00 590248000.00 21595116000.00 0.00 577782000.00 22172898000.00 367695000.00 58766562000.00 10509013000.00 17259845000.00 8798522000.00 842863000.00 1271961000.00 560881000.00 257427000.00 28991499000.00 707897000.00 6636730000.00 46845139000.00 27020000.00 105638721000.00 400588000.00 86305931000.00 86706519000.00 86706519000.00 73089000.00 73089000.00 1040609000.00 989266000.00 691337000.00 2794301000.00 24298000.00 9010996000.00 1552583000.00 10587877000.00 1377523000.00 3316942000.00 855559000.00 16137901000.00 18932202000.00 105638721000.00 31355000.00 -186861000.00 -3956123000.00 0.00 -540679000.00 0.00 0.00 52262000.00 0.00 991818000.00 0.00 1227324000.00 0.00 1455825000.00 0.00 425052000.00 0.00 150396000.00 0.00 -12318000.00 0.00 81241000.00 0.00 0.00 0.00 -688940000.00 0.00 0.00 -54018000.00 -1186148000.00 10197407000.00 0.00 0.00 0.00 1457395000.00 0.00 8740012000.00 0.00 0.00 3708659000.00 867745000.00 0.00 0.00 0.00 0.00 35288000.00 1312795000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 205398000.00 0.00 0.00 0.00 1313000.00 0.00 423866000.00 0.00 0.00 5000.00 81241000.00 0.00 -11068335000.00 0.00 -9206527000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7753000.00 2264000.00 0.00 29091000.00 0.00 0.00 -39108000.00 -505623000.00 7153000.00 -498470000.00 1341333000.00 842863000.00 -54716000.00 -96061000.00 -19123000.00 -33571000.00 0.00 0.00