Mangalam Drugs and Organics Limited — Quarter and year ended March 31, 2026
| Sr.No | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Unaudited | ||
| 1 | Income | ||
| (a) Revenue from Operations | 6,728.71 | 5,837.64 | |
| (b) Other Income | 8.94 | 22.19 | |
| Total Income (net) (a+b) | 6,737.65 | 5,859.83 | |
| 2 | Expenses | ||
| (a) Cost of Materials Consumed | 3,551.08 | 3,706.12 | |
| (b) Purchase of Stock in trade | – | – | |
| (c) Changes in Inventories of Finished Goods, Work In Progress and Stock-in-trade | 1,165.17 | 1.33 | |
| (d) Employee Benefits Expenses | 817.76 | 838.03 | |
| (e) Finance costs (net) | 308.24 | 405.31 | |
| (f) Depreciation and amortization expenses | 456.29 | 436.61 | |
| (g) Other Expenses | 1,730.48 | 1,450.32 | |
| Total Expenses (a to g) | 8,029.02 | 6,837.72 | |
| 3 | Profit / (Loss) and other income, finance costs but before exceptional items (1-2) | (1,291.37) | (977.89) |
| 4 | Exceptional items | ||
| 5 | Profit/(Loss) from ordinary activities before tax (3-4) | (1,291.37) | (977.89) |
| (a) Current Tax | 0.07 | 0.05 | |
| (b) Deferred Tax | 14.60 | ||
| 6 | Tax Expenses | 14.67 | 0.05 |
| 7 | Net Profit(+)/Loss(-) from ordinary activities after tax (5-6) | (1,306.04) | (977.94) |
| 8 | Extraordinary Items | – | |
| 9 | Net Profit(+)/Loss (-) for the period (7-8) | (1,306.04) | (977.94) |
| 10 | Share of Profit / (Loss) of associates | ||
| 11 | Minority Interest | ||
| 12 | Net Profit / (Loss) after taxes, minority interest and share of profit / (loss) of associates (9-10-11) | (1,306.04) | (977.94) |
| 13 | Other Comprehensive income not reclassified into Profit and loss account (Net of Taxes) | (19.24) | – |
| 14 | Total Comprehensive Income (12+13) | (1,325.28) | (977.94) |
| 15 | Paid-up Equity Share Capital (Face value of Rs 10/- per share) | 1,582.82 | 1,582.82 |
| 16 | Reserve excluding Revaluation Reserve as per balance sheet of previous accounting year | ||
| 17 | Earnings Per Share (EPS) (of Rs 10/- each not annualised): | ||
| (a) Basic | (8.25) | (6.18) | |
| (b) Diluted | (8.25) | (6.18) |
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| A. Non-current Assets | ||
| (a) Property, Plant and Equipment | 10,884.92 | 11,152.25 |
| (b) Right to use assets | 1,030.49 | 1,485.87 |
| (c) Capital Work-In-Progress | – | 137.67 |
| (d) Other Intangible Assets | 2,909.94 | 2,913.55 |
| (e) Intangible Assets Under Development | 388.06 | 131.81 |
| (f) Financial Assets | ||
| (i) Investments | 3.45 | 3.45 |
| (ii) Other Financial Assets | – | 7.00 |
| (g) Other Non-current Assets | 28.45 | 191.60 |
| Total Non-current Assets (A) | 15,245.31 | 16,023.20 |
| B. Current Assets | ||
| (a) Inventories | 10,277.36 | 13,880.18 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 4,029.71 | 3,907.29 |
| (ii) Cash and Cash Equivalents | 67.25 | 257.33 |
| (iii) Bank Balances other than Cash and Cash Equivalents | – | – |
| (iv) Loans | 5.04 | 109.39 |
| (v) Other Financial Assets | 318.74 | 407.91 |
| (c) Other Current Assets (Non Financials) | 871.02 | 1,338.52 |
| Total Current Assets (B) | 15,569.12 | 19,900.62 |
| TOTAL ASSETS (A + B) | 30,814.43 | 35,923.82 |
| EQUITY AND LIABILITIES | ||
| ———————————————- | ————————-: | ————————-: |
| A. Equity | ||
| (a) Equity Share Capital | 1,582.82 | 1,582.82 |
| (b) Other Equity | 8,749.39 | 13,282.79 |
| Total Equity (A) | 10,332.21 | 14,865.61 |
| B. Non-Current Liability | ||
| (a) Financial Liabilities | ||
| i) Borrowings | 749.76 | 923.28 |
| ii) Lease Liabilities | 106.63 | 251.60 |
| iii) Other Financial Liabilities | 0.05 | 0.05 |
| (b) Deferred Tax Liabilities (Net) | 520.12 | 981.53 |
| (c) Other Non-Current Liabilities | 156.43 | 427.87 |
| Total Non-current Liabilities (B) | 1,532.99 | 2,584.33 |
| C. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 9,455.80 | 7,095.51 |
| (ii) Lease Liability | 236.08 | 547.93 |
| (iii) Trade Payables | ||
| Total Outstanding dues to Micro and small enterprises | 1,210.74 | 725.04 |
| Total Outstanding dues of creditors other than micro and small enterprises | 5,674.85 | 8,406.58 |
| (iv) Other Financial Liabilities | 727.03 | 804.70 |
| (b) Provisions | 136.46 | 110.41 |
| (c) Current tax liabilities | – | 91.78 |
| (d) Other Current Liabilities | 1,508.27 | 691.93 |
| Total Current Liabilities (C) | 18,949.23 | 18,473.87 |
| TOTAL EQUITY AND LIABILITIES (A + B + C) | 30,814.43 | 35,923.82 |
| Particulars | For the Period ended March 31, 2026 Audited | For the Period ended March 31, 2025 Audited |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net profit before tax and extra ordinary items. | (4,798.74) | 498.94 |
| Add / (Less): | ||
| Depreciation & amortisation | 1,784.34 | 1,637.78 |
| Interest expenses (net) | 1,620.82 | 1,493.28 |
| Dividend Income | (0.04) | (0.04) |
| (Gain)/loss on sale of fixed assets | (4.09) | (7.41) |
| Remeasurements of the defined benefit plans | (60.45) | (86.88) |
| Prior Period Adjustments | (106.76) | – |
| Operating profit before working capital changes | (1,564.92) | 3,535.67 |
| Adjustment for: | ||
| (Increase)/decrease in short term loans and advances | 104.36 | 7.15 |
| (Increase)/decrease in other current assets | 556.67 | 2,857.97 |
| (Increase)/decrease in trade receivables | (122.42) | (1,112.85) |
| (Increase)/decrease in inventory | 3,602.82 | (1,516.21) |
| (Increase)/decrease in other non-current assets | 170.15 | 28.18 |
| Increase/(decrease) in trade payables | (2,246.00) | 826.10 |
| Increase/(decrease) in other current liabilities | 738.66 | (291.78) |
| Increase/(decrease) in provisions | (65.73) | 103.23 |
| Increase/(decrease) in current lease liabilities | (311.85) | 7.04 |
| Increase/(decrease) in non-current liabilities | (271.44) | 101.47 |
| Increase/(decrease) in non current lease liabilities | (144.97) | (261.78) |
| 2,010.25 | 748.52 | |
| Cash generated from operations | 445.33 | 4,284.19 |
| Add / (Less): | ||
| Income Tax (Paid)/ Refund | (28.88) | (8.27) |
| Net cash from operating activities | 416.45 | 4,275.92 |
| B. Cash flow from investing activities: | ||
| Purchase of fixed assets including Capital WIP | (1,189.93) | (2,020.13) |
| Sale of fixed assets | 17.40 | 72.84 |
| Sale/(Purchase) of investments | – | – |
| Divided Income | 0.04 | 0.04 |
| Net cash from investing activities | (1,172.49) | (1,947.25) |
| C. Cash flow from financing activities: | ||
| Proceeds/(repayment) of short term borrowing | 2,360.30 | (265.85) |
| Proceeds/(repayment) of long term borrowing | (173.52) | (412.13) |
| Interest Paid (net) | (1,620.82) | (1,493.26) |
| Net cash used in financing activities | 565.96 | (2,171.24) |
| Net increase / (decrease) in cash and cash equivalents | (190.08) | 157.43 |
| Cash and cash equivalents – opening balance | 257.33 | 99.90 |
| Cash and cash equivalents – closing balance | 67.25 | 257.33 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| – Cash in hand | 17.25 | 4.23 |
| – Balance in current and deposit accounts | 50.00 | 253.10 |
| Total | 67.25 | 257.33 |
| Sr.No | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Unaudited | ||
| 1 | Income | ||
| (a) Revenue from Operations | 6,728.71 | 5,837.64 |