5326372025-07-012025-09-305326372025-09-305326372025-03-315326372025-04-012025-09-305326372025-07-012025-09-30in-capmkt:OtherExpenses1Member5326372025-04-012025-09-30in-capmkt:OtherExpenses1Member5326372025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15326372025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15326372025-07-012025-09-30AuditorDomain15326372025-07-012025-09-30in-capmkt:AuditedMember5326372025-09-30in-capmkt:AuditedMember5326372025-07-012025-09-30in-capmkt:AdjustedMember5326372025-09-30in-capmkt:AdjustedMember5326372025-07-012025-09-30OtherFinancialItemDomain1in-capmkt:AuditedMember5326372025-07-012025-09-30OtherFinancialItemDomain1in-capmkt:AdjustedMember5326372025-07-012025-09-30AuditQualification1iso4217:INRiso4217:INRxbrli:shares532637MANGALAMNOTLISTEDINE584F01014MANGALAM DRUGS AND ORGANICS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-202025-11-13INRLakhsQuarterlySecond quarterSingle segmentBulk Manufacturing of Drugs2025-11-2012:00:002025-11-2018:00:00trueCash Flow IndirectStatement on impact of audit qualification2025-07-012025-09-30UnauditedConsolidated4954410002780004957190002888510001400041732000753290005028200046286000117892000620386000-1246670000-1246670002876000-54080000-512040000-734630000000-73463000-1458000-74921000000015828200010-4.64-4.6400-4.64-4.641. 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. <BR> 2. The above unaudited consolidated financial results of the Company for the Quarter and Half year ended have been reviewed by the Audit Committee and thereafter, approved and taken on record by the Board of Directors of the Company (Mangalam Drugs and Organics Limited) at their meeting held on November 20, 2025. Statutory auditors have carried Limited Review for the quarter and half year ended on that date. <BR> 3. The Company's business activity falls within a single reportable Business Segment Viz. “Manufacturing of Bulk Drugs”. <BR> 4. The figures for the quarter ended 30th September, 2025 are the balancing figures between the figures in respect of half year ended 30th September, 2025 and the unaudited published figures for the quarter ended 30th June 2025. <BR> 5. Consolidated results includes results of Mangalam Laboratories Private Limited ,subsidiary for the purpose of Consolidated results. <BR> 6. Mangalam Laboratories Private Limited is a wholly owned subsidiary of the Company. The wholly owned subsidiary is not a material subsidiary of the Company. <BR> 7. The Board of Directors of the Company at its meeting held on March 15, 2024 had considered and approved the scheme of Merger by Absorption 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 Sections 230 to 232 and other applicable provisions of the Companies Act, 2013. The Scheme is subject to approval of Hon’ble National Company Law Tribunal. The final hearing for the same is scheduled on 16th December 2025. <BR> 8. During the quarter, the Holding Company has recognized deferred tax asset on tax losses based on the projection available with the Company as on date which will be reviewed at the end of the year. <BR> 9. Other Expenses (In respect of the Holding Company) <BR> Rs in Lakhs <BR> Particulars Quarter Ended Half Year Ended Year Ended <BR> 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> Power and <BR> Fuel Expenses 437.32 446.44 842.51 883.76 1,453.54 2,788.76 <BR> <BR> The figures for the previous periods have been regrouped wherever necessary to confirm to the current periods classification. <BR> <BR> 2025-04-012025-09-30UnauditedConsolidated106892800028200010692100005221880001400020418500016913900090728000910430002465630001323860000-2546500000-2546500002876000-46080000-432040000-2114460000000-211446000-2600000-214046000000015828200010-13.36-13.3600-13.36-13.36other expenses117892000other expenses24656300011443040003549900000268216000310260000044000001420220001420660000183290001639440000116935000001702030003377500001078500062974000277737000080696000152778300031672230001582820001117463000127574500012757450001131220000001665800012978000005119900002368500020466400077767600073111000612576000685687000107213000157057600010744500087870006000016868140000018914780003167223000907280002186680002205260000279150000153100000-2960480000382220000910430000-166200000-13034000-276090000400000-3565000000003317530007710300000000771030000000000037700057966000000000000000000004000000-5758500000000000790960000009072800000-116320007886000078860002588900033775000Other comprehensive income [Abstract]-1458000-1458000Other comprehensive income [Abstract]-2600000-26000000000-1458000-2600000UnauditedQualified opinionM/s.V . S. SOMANI & CO.true2027-07-3100000000000000Deffered TaxDeffered Tax00We draw attention to Note 8 of the accompanying Consolidated Statement. which states that the Group has recognized Deferred Tax Assets (DTA) on tax losses for the quarter and half year ended 30 September 2025 based on the projections of probable future taxable profit prepared by the management which will be subject to audit.Qualified opinionWhether appeared first timeDuring the quarter, the Company has recognized deferred tax asset on tax Tosses based on the projection available with the Company as on date which will be reviewed at the end of the year.During the quarter, the Company has recognized deferred tax asset on tax Tosses based on the projection available with the Company as on date which will be reviewed at the end of the year.During the quarter, the Company has recognized deferred tax asset on tax Tosses based on the projection available with the Company as on date which will be reviewed at the end of the year.We draw attention to Note 8 of the accompanying Consolidated Statement. which states that the Company has recognized Deferred Tax Assets (DTA) on tax losses for the quarter and half year ended 30 September 2025 based on the projections of probable future taxable profit prepared by the management which will be subject to audit.GOVARDHAN M. DHOOTAJAY AVINASH SAMANTNIDHI MUNDADAVIDYAYDHAR SOMANIMUMBAI2025-11-21