5439042026-10-265439042026-10-262026-10-265439042026-10-262026-10-26AmalgamatedEntityDomain15439042026-10-26AmalgamatedEntityDomain15439042026-10-262026-10-26AmalgamatedEntityDomain25439042026-10-26AmalgamatedEntityDomain2xbrli:purexbrli:shares543904MANKIND PHARMA LIMITEDMANKINDNOTLISTEDINE634S01028NewAmalgamation/ Mergertrue2026-10-2614:45:002026-10-26Mankind Consumer Products Private LimitedTransfereeSubsidiaryPaid-up share capital:-Rs 129.24 crores Turnover:- Rs 901.06 crores Net Worth:- Rs 311.46 crores129241670100001292416701129241670100001292416701Upakarma Ayurveda Private LimitedTransferorStep Down SubsidiaryPaid-up share capital:- Rs 1.80 crores Turnover:- Rs 18.02 crores Net Worth:- Rs (9.69) crores1804427100001804427118044271000018044271true2026-10-26falsetrueThis transaction is a related party transaction for the reason being that the scheme is between a holding company and its wholly owned subsidiary. However, Ministry of Corporate Affairs has clarified vide its General Circular No. 30/2014 dated July 17, 2014 that transactions arising out of compromise, arrangements and amalgamations dealt under specific provisions of the Companies Act, 2013, will not fall within the purview of related party transaction in terms of Section 188 of the Companies Act, 2013.trueUAPL Manufacturing, processing, trading, marketing, selling, distribution, branding and promotion of Ayurvedic products, health supplements, nutraceuticals, cosmetic products, personal care products and sexual wellness products, including skin care, hair care and related products, both on a retail and wholesale basis, across offline and online channels. MCPPL Marketing, distribution and sale of over-the-counter (OTC) healthcare, wellness and consumer products, including products relating to sexual wellness, reproductive health, digestive health, skincare, pain management, health and wellness, and rapid diagnostic test kits. This amalgamation will enable the consolidation of business operations leading to greater operational integration, efficient management, optimum utilisation of resources and elimination of duplication of costs. This will strengthen D2C capabilities and unlock growth opportunities for MCCPL through faster product launches, portfolio expansion, and cross-selling initiatives.OthersPursuant to the Scheme of Arrangement, no new equity shares shall be issued, nor shall any consideration be paid in cash or otherwise by the Transferee Company, as the Transferor Company is a wholly-owned subsidiary of the Transferee Company. Considering the Scheme does not envisage the issuance of any fresh shares or payment of any consideration to the shareholders of the Transferor Company, the requirement for determination of a Share Exchange Ratio and preparation of a Valuation Report for such purpose is not applicable. Not Applicable, as the Company is not a party to the Scheme and the shareholding pattern of the Company remains unchanged.This transaction is a related party transaction for the reason being that the scheme is between a holding company and its wholly owned subsidiary. However, Ministry of Corporate Affairs has clarified vide its General Circular No. 30/2014 dated July 17, 2014 that transactions arising out of compromise, arrangements and amalgamations dealt under specific provisions of the Companies Act, 2013, will not fall within the purview of related party transaction in terms of Section 188 of the Companies Act, 2013.