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 MANKIND2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MANKIND2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member MANKIND2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member MANKIND2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member MANKIND2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member MANKIND2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss03Member MANKIND2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member MANKIND2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member 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 Consolidated 27080990000.00 599784000.00 27680774000.00 4737438000.00 3633275000.00 -122111000.00 5719587000.00 86242000.00 964845000.00 6286341000.00 21305617000.00 6375157000.00 0.00 6375157000.00 1620845000.00 -322741000.00 1298104000.00 0.00 5077053000.00 0.00 0.00 0.00 34714000.00 5111767000.00 -21169000.00 5090598000.00 5010260000.00 101507000.00 4988367000.00 102231000.00 400588000.00 1 12.51 12.49 0.00 0.00 12.51 12.49 1. These unaudited consolidated financial results of the Mankind Pharma Limited ( Holding 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. The said unaudited consolidated financial results represent the results of Holding Company and its subsidiaries (the Holding Company and its subsidiaries together referred to as the Group ), its associates and joint ventures for the quarter and six months ended September 30, 2023. 2. These unaudited consolidated 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 results have been subjected to limited review by the joint statutory auditors of the Holding 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 consolidated financial results. 3. The Group is primarily engaged in manufacturing and trading of pharmaceuticals and healthcare products. Accordingly, the Group 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 Holding 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 Holding Company and its group entities 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 Holding Company and its group entities continued without any disruptions and no demands have been raised on the Holding Company and its group entities 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 consolidated financial results in this regard. 5. On May 09, 2023, the equity shares of the Holding 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 Holding Company and are prepared by the management of the Holding Company and are approved by the Board of Directors of the Holding Company. 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 Holding 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 of Holding Company in its meeting dated October 31, 2023 approved a scheme of amalgamation, among the Holding 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 . Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 52867165000.00 1185973000.00 54053138000.00 9604307000.00 7147725000.00 -303851000.00 11248688000.00 149640000.00 1838394000.00 11795679000.00 41480582000.00 12572556000.00 0.00 12572556000.00 3068579000.00 -467704000.00 2600875000.00 0.00 9971681000.00 0.00 0.00 0.00 81970000.00 10053651000.00 -54132000.00 9999519000.00 9878982000.00 174669000.00 9824026000.00 175493000.00 400588000.00 1 24.66 24.63 0.00 0.00 24.66 24.63 Other expenses 6286341000.00 Other expenses 11795679000.00 2051404000.00 29416774000.00 1588640000.00 53423000.00 200225000.00 16396870000.00 590248000.00 2974298000.00 0.00 883113000.00 3857411000.00 1007263000.00 457541000.00 53568395000.00 15337913000.00 17432938000.00 10572019000.00 2534867000.00 3291157000.00 17667000.00 260074000.00 34108722000.00 791623000.00 7148292000.00 57386550000.00 28298000.00 110983243000.00 400588000.00 83883906000.00 84284494000.00 86335898000.00 288008000.00 288008000.00 1138306000.00 1194527000.00 742387000.00 3363228000.00 1506342000.00 11125695000.00 2010574000.00 14642611000.00 1853110000.00 3462667000.00 1325729000.00 21284117000.00 24647345000.00 110983243000.00 133093000.00 -353331000.00 -4901995000.00 0.00 -563179000.00 0.00 0.00 515034000.00 0.00 1046488000.00 0.00 1464314000.00 0.00 1838394000.00 0.00 452723000.00 0.00 130256000.00 0.00 -14380000.00 24000.00 126167000.00 108270000.00 -560340000.00 0.00 0.00 0.00 -259886000.00 0.00 -1090730000.00 11481826000.00 0.00 0.00 0.00 1792739000.00 0.00 9689087000.00 0.00 0.00 0.00 0.00 26196000.00 0.00 0.00 0.00 77061000.00 2038875000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 207218000.00 0.00 0.00 0.00 0.00 1341000.00 0.00 0.00 0.00 24000.00 126167000.00 0.00 -8132284000.00 0.00 -10150270000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 454773000.00 407950000.00 0.00 17455000.00 0.00 97253000.00 0.00 0.00 -67885000.00 -529068000.00 15728000.00 -513340000.00 3048207000.00 2534867000.00 Re-measurement losses on defined benefit plans -50470000.00 Share of other comprehensive income/ (loss) of associates and joint ventures -2000.00 Change in the fair value of equity investments at FVTOCI 916000.00 Re-measurement losses on defined benefit plans -93058000.00 Share of other comprehensive income/ (loss) of associates and joint ventures 166000.00 Change in the fair value of equity investments at FVTOCI 1824000.00 -49556000.00 -91068000.00 -17874000.00 -32320000.00 Exchange differences in translating the financial statements of foreignnoperations 10513000.00 Exchange differences in translating the financial statements of foreignnoperations 4616000.00 10513000.00 4616000.00 0.00 0.00