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LABORATORIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-15INRLakhsQuarterlyFourth quarterSingle segmentPharmaceuticals2026-05-2615:00:002026-05-2617:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-10https://www.morepen.com/public/img/pdf/Policy%20on%20Dealings%20with%20Related%20Party%20Transaction%20(1).pdffalsefalseNot applicable, no default.2026-01-012026-03-31AuditedStandalone4628128000881720004716300000290575400049998000-5518600054373700038723000632300095069200044400410002762590000276259000-989300084920000750270000201232000000020123200060493000261725000109584100020.370.37000.370.371.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 26, 2026. The statutory Auditors have carried out the Audit for the year ended March 31, 2026. <BR> <BR> 2.Pursuant to the Business Transfer Agreement dated March 18, 2025, as amended on May 12, 2025 (the “BTA”), the Appointed Date for the transfer of the Company’s Medical Devices business undertaking to its subsidiary, Morepen Medipath Limited (formerly Morepen Medtech Ltd.), on a slump sale basis, was revised from February 1, 2025 to April 1, 2025. However, due to the time required for obtaining requisite statutory licences, regulatory approvals, and completion of procedural formalities, the transfer is being effected from April 1, 2026. <BR> <BR> In view of the revised Appointed Date of April 1, 2026, the lump-sum consideration for the slump sale of the Medical Devices business aggregates to Rs. 19710.12 lakhs, subject to customary closing adjustments, including adjustments relating to working capital as at such date. The consideration so determined is not lower than the fair market value computed in accordance with Rule 11UAE of the Income-tax Rules, 1962, read with Section 50B of the Income-tax Act, 1961, as certified by an independent registered valuer. The BTA dated March 18, 2025, as amended on May 12, 2025, has been further amended pursuant to an amendment agreement dated May 26, 2026 to give effect to the revised consideration consequent to the change in the Appointed Date. <BR> As the transaction represents an internal reorganisation of the company's businesses, the Medical Devices business has not been classified as a discontinued operation. However, as the criteria for classification as “held for sale” under Ind AS 105 have been met, the related assets and liabilities have been presented as a disposal group held for sale. Accordingly, the figures reported in the Statement of Assets and Liabilities as at March 31, 2026 are not strictly comparable with those as at March 31, 2025. The results of operations and cash flows of the said business continue to be included within the respective line items of the Statement of Profit and Loss and the Statement of Cash Flows for the year ended March 31, 2026. <BR> <BR> 3.The Board of Directors at their meeting held on 26th May, 2026 recommended a final dividend of Rs. 0.20/- per share, for the financial year ending March 31, 2026. Final dividend proposed by the Board of Directors is recognized upon approval by the members shareholders, at the forthcoming Annual General Meeting, who have the right to decrease but not increase the amount of dividend recommended by the Board of Directors. <BR> <BR> No dividend shall be payable in respect of 50,62,872 equity shares that had been surrendered by members (erstwhile fixed deposit holders) to the Company for cancellation and had claimed refund of their fixed deposit dues in lieu thereof, in accordance with the order passed by the Hon'ble National Company Law Tribunal (NCLT), Chandigarh, dated March 12, 2018. These shares have been cancelled by the Board of Directors of the Company and are pending for cancellation by the Stock Exchanges. <BR> <BR> 4.'The Government of India has enacted four Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, to consolidate and rationalise existing labour laws. However, the detailed rules and effective dates for implementation of key provisions are yet to be notified. In accordance with Ind AS 19, employee benefit obligations are measured based on laws that are enforceable as at the reporting date. As the relevant provisions of the Labour Codes are not yet operational, the company has continued with the existing accounting treatment at this stage. Accordingly, gratuity and leave encashment continue to be accounted for under the applicable laws. The impact, if any, will be evaluated when the relevant provisions become effective. <BR> <BR> 5. The Company is engaged in the Pharmaceutical Business Segment.2025-04-012026-03-31AuditedStandalone1681195000021495100017026901000104310570001502340003231900020627700001609710002930810003014786000161452180008816830001095900089264200014714700084920000232067000066057500000006605750006056700072114200010958410002113317440001.211.21001.211.21Power and Fuel121906000Travelling Expenses59154000Selling and Distribution Expenses328506000Other Expenses441126000Power and Fuel448972000Travelling Expenses184918000Selling and Distribution Expenses904126000Other Expenses14767700003075232000821660000951105000010413730008300006634500011085480001474820000669187100015425780005905900033318850001056630003639550003397000158131000402209000068200500001238471800019076589000109584100011331744000124275850001242758500013285900000003757700013661670003440790001647450000187499100060730400014944000235340900023683530003273110003302968000796160008031900034629030001311110000664900400019076589000Other non-current financial assets66345000Other non-current assets1474820000Other current financial assets158131000Other current assets3623205000Assets Included in disposal group held for sale3196845000Other non-current financial liabilities4290000Lease Liabilities33287000Other current financial liabilities250810000Lease Liabilities76501000Other current liabilities79616000160971000291595000-5032000000-759221000-109590000000011199000029308100090000706260000000000000000-44581800044682400000024212600002046980000000000008376240000-484117000481600051592200000000003064590006326670000000000602000-1190219000000000001317818000160508000382490001085790001609710000121720000971231000-142900000-14290000244276000229986000Fair value changes on Equity Instruments through OCI70983000Re-measurement (gain)/loss on Defined Benefit Plans-420000Income tax relating to items that will not be reclassified to profit or loss-1007000060493000Fair value changes on Equity Instruments through OCI70983000Re-measurement (gain)/loss on Defined Benefit Plans-357000Income tax relating to items that will not be reclassified to profit or loss-100590006056700000006049300060567000Morepen Laboratories Limited******Dr. Morepen Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceSale of goods or services650000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature40807500000The Audit Committee, at its meeting held on 10 February 2026, approved the modification of the monetary limit of the related party transaction from Rs. 5000 lakh to Rs. 6500 lakh.Morepen Laboratories Limited******Dr. Morepen Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluencePurchase of goods or services100000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature200071677000118759000Morepen Laboratories Limited******Dr. Morepen Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceAny other transactionReimbursement of office & rental expense40000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature1648500000Morepen Laboratories Limited******Dr. Morepen Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceAny other transactionBrand usage expense75000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature1545400000Morepen Laboratories Limited******Morepen Bio Inc.******Wholly Owned SubsidiarySale of goods or services2000000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature420317000522589000416506000Morepen Laboratories Limited******Morepen RX Limited.******Wholly Owned SubsidiarySale of goods or services500000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature4770500013663900052646000Morepen Laboratories Limited******Morepen RX Limited.******Wholly Owned SubsidiaryAny other transactionReimbursement of office & rental expense75000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature471300000Morepen Laboratories Limited******Morepen Device Limited******Wholly Owned SubsidiarySale of goods or servicesTransaction is in ordinary course of business & on arm length basis and repetitive in nature32740004250003060000Morepen Laboratories Limited******Edit 25 Lifestyle Private Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluencePurchase of goods or services25000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature552300032120000Morepen Laboratories Limited******Mr. Sushil Suri******Chairman & Managing DirectorRemuneration120000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature137940002538000775000Morepen Laboratories Limited******Mr. Sanjay Suri******Whole-Time DirectorRemuneration70000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature863300053600072000Morepen Laboratories Limited******Mr. Ajay Kumar Sharma******Chief Financial OfficerRemuneration30000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature7425000813000662000Morepen Laboratories Limited******Mr. Vipul Kumar Srivastava******Company SecretaryRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature3270000451000425000Morepen Laboratories Limited******Mr. Anubhav Suri******Relative of Key Management PersonnelRemuneration100000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature57978000560800031143000Morepen Laboratories Limited******Mr. Kushal Suri******Relative of Key Management PersonnelRemuneration55000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature190640002360000726000Morepen Laboratories Limited******Mr. Rajas Suri******Relative of Key Management PersonnelRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature29970001106000637000Morepen Laboratories Limited******Mrs. Mamta Suri******Relative of Key Management PersonnelRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature4703000714000714000Morepen Laboratories Limited******Mrs. Sunita Suri******Relative of Key Management PersonnelRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature2800000414000315000Morepen Laboratories Limited******Mrs. Shalu Suri******Relative of Key Management PersonnelRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature2777000316000174000Morepen Laboratories Limited******Mrs. Sakshi Suri******Relative of Key Management PersonnelRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature2813000359000618000Morepen Laboratories Limited******Mrs. Suhina Suri******Relative of Key Management PersonnelRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature2254000294000293000Morepen Laboratories Limited******Mrs. Bavleen Suri******Relative of Key Management PersonnelRemuneration10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature2244000884000587000Morepen Laboratories Limited******Ms.Aanandi Suri******Relative of Key Management PersonnelRemuneration6000000The RPT was approved by the Audit Committee1500000343000392000Morepen Laboratories Limited******Mr. Arjun Suri******Relative of Key Management PersonnelRemuneration6000000The RPT was approved by the Audit Committee15100000168000Morepen Laboratories Limited******Mrs. Amita Sharma******Relative of Key Management PersonnelRemuneration20000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature5702000560000553000Morepen RX Limited.******Dr. Morepen Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceSale of goods or services30000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature5200000Morepen RX Limited.******Dr. Morepen Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceAny other transactionCommon expense10000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature161500000Morepen RX Limited.******Dr. Morepen Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluencePurchase of goods or services100000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature18380009510001689000Morepen RX Limited.******Mr.Varun Suri******Whole-Time DirectorRemuneration30000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature65900001456000476000Morepen Medipath Limited.******MOREPEN MEDICAL EQUIPMENT TRADING L.L.C******Wholly Owned SubsidiaryAny other transactionSubscription of Share Capital_258000000Morepen RX Limited.******Edit 25 Lifestyle Private Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluencePurchase of goods or services5000000_07200072000Morepen RX Limited.******ILLUMINATE LIFESTYLE PRIVATE LIMITED******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluencePurchase of goods or services5000000_0309000309000Morepen Laboratories Limited******Morepen RX Limited.******Wholly Owned SubsidiaryPurchase of goods or services100000000Transaction is in ordinary course of business & on arm length basis and repetitive in nature3900000Morepen Laboratories Limited******Morepen Proprietary Drug Research Private Limited.******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceAny other transactionPurchase of goods or services150000000-6350000001262000The Audit Committee, at its meeting held on 10 February 2026, approved the modification of the monetary limit of the related party transaction from Rs. 1000 lakh to Rs. 1500 lakh.Morepen Laboratories Limited******Morepen RX Limited.******Wholly Owned SubsidiaryAny other transactionTrade AdvanceTransaction is in ordinary course of business & on arm length basis and repetitive in nature2000000000200000000Morepen Laboratories Limited******Groom Town Private Limited.******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceAny other transactionCommon expenseTransaction is in ordinary course of business & on arm length basis and repetitive in nature3720000107000Morepen Laboratories Limited******Quickmed Private Limited******Subsidiary CompanyAny other transactionTrade advance return by QuickMed Private Limited_750000000Morepen Laboratories Limited******Morepen Labs - FZCO******Wholly Owned SubsidiarySale of goods or servicesTransaction is in ordinary course of business & on arm length basis and repetitive in nature121300000078336000Morepen Laboratories Limited******Morepen Labs - FZCO******Wholly Owned SubsidiaryAny other transactionTrade AdvanceTransaction is in ordinary course of business & on arm length basis and repetitive in nature157800001578000Morepen Laboratories Limited******MOREPEN MEDICAL EQUIPMENT TRADING L.L.C******Wholly Owned SubsidiaryAny other transactionTrade AdvanceTransaction is in ordinary course of business & on arm length basis and repetitive in nature169900001699000Morepen Laboratories Limited******Quickmed Private Limited******Entities over which persons i.e., KMP/ relative of KMP having control or significant InfluenceSale of goods or servicesTransaction is in ordinary course of business & on arm length basis and repetitive in nature7810000523000Morepen RX Limited.******Morepen Medipath Limited******fellow subsidiaryPurchase of goods or servicesTransaction is in ordinary course of business & on arm length basis and repetitive in nature4900000Morepen Laboratories Limited******Morepen Labs - FZCO******Wholly Owned SubsidiaryInvestment_139000001470644000AuditedtrueS P Babuta & Associatestrue2028-06-30