Please find attached the Q2 & H1 FY27 Financial Results along with Limited Review Report

Date: 27/10/2026 National Stock Exchange of India Ltd. BSE Limited Exchange Plaza, Bandra Kurla Complex, Phiroze Jeejeebhoy Towers, Bandra (East), Mumbai- 400 051 Dalal Street, Mumbai- 400 001 Symbol: MOREPENLAB Scrip Code: 500288 Subject: Outcome of the meeting of the Board of Directors of the company Dear Sir/ Madam, This is to inform you that the Board of Directors of the company, in their meeting held today i.e., Tuesday, 27th October 2026 (commenced at 11.30 a.m. and concluded at 1.25 p.m.), have, inter- alia, considered and approved the un-audited standalone & consolidated financial results of the company for the quarter and half year ended 30th September 2026, based on the recommendation of Audit Committee, in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’). The financial results along with the limited review reports of the auditors of the company, are enclosed herewith as Annexure. You are requested to take the same on record. Thanking you, Yours faithfully, For Morepen Laboratories Limited Vipul Kumar Srivastava Company Secretary F-12148 Encl.: a/a. Morepen Laboratories Limited CIN NO. L24231 HP1984PLC006028 Corp. Off.: 2nd Floor, Tower C, DLF Cyber Park, Udyog Vihar-III, Sector-20, Gurugram, Haryana-122016, INDIA TEL.: +91 124 4892000, E-mail: corporate@morepen.com, Website: www.morepen.com Regd. Off.: Morepen Village, Malkumajra, Nalagarh Road, Baddi, Distt. Solan (H.P.) -173205, INDIA Tel.: +91 1795 266401-03, 244590, Fax: +91 1795 244591, E-mail: plants@morepen.com S.P. Babuta and Associates Chartered Accountants #240, Sector 21-A, Chandigarh-160022, Tel: 91172 2704943, 2713814, Email ID: spbabuta@hotmnil.com, Website: www.babuta.com INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF MOREPEN LABORATORIES LIMITED 1. We have reviewed the accompanying statement of consolidated financial results of Morepen Laboratories Limited (the "Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as the ("Group") for the quarter ended September 30, 2026 (the "Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants oflndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. This Statement includes the results of the following Group entities: Parent: Morepen Laboratories Limited Indian Subsidiaries: a) Morepen Rx Ltd. b) Morepen Medipath Limited c) Sigmllchcck IlcAlth PrivAtc Limited d) Morepen Devices Limited Pagell3 S.P. Babuta and Associates Foreign Subsidiaries: a) Morepen Bio Inc., USA b) Morepen Labs -FZE, DAE (formerly known as Morepen Labs FZCO) c) Morepen Medical Equipment Trading L.L.C., UAE 5. Based on our review conducted and procedures performed as stated in paragraph 3 as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ("Ind AS") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"), including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial results of five subsidiaries i.e. Morepen Devices Limited, Morepen Rx Ltd., Morepen Bio Inc., Morepen Medical Equipment Trading L.L.C. and Morepen Labs FZE., included in the statement, whose interim financial results for the quarter and half year ended September 30, 2026 respectively reflect total revenues (before consolidation adjustments) of Rs. 2651 1.3 7 lakhs and Rs. 34556. 74 lakhs, total profit/(loss) after tax (before consolidation adjustments) of Rs. 1101 .86 lakhs and Rs.1340.57 lakhs and total comprehensive income (before consolidation adjustments) of Rs. 1100.52 lakhs and Rs.1339.23 lakhs. The interim financial results of the Indian subsidiaries have been reviewed by their auditors whose report has been furnished to us by the Parent's management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above. The subsidiaries, Morepen Bio Inc., Morepen Medical Equipment Trading L.L.C and Morepen Labs FZE are located outside India. The interim financial results of all of these subsidiaries have been prepared in accordance with accounting principles generally accepted in their respective countries and have been reviewed by their auditors under generally accepted auditing standards applicable in that country. The Company's management has compiled the interim financial information/financial results of Morepen Bio Inc, Morepen Medical Equipment Trading L.L.C and Morepen Labs FZE from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Company's management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect ofMorepen Bio Inc., Morepen Medical Equipment Trading L.L.C. and Morepen Labs FZE is based solely on the report of their respective auditors, the conversion adjustments prepared by the Management of the Company, and reviewed by us, and the procedures performed by us as stated in paragraph 3 above. S.P. Babuta and Associates Our conclusion on the Statement is not modified in respect of the above matter. For S.P. Babuta & Associates Chartered Accountants F.No:007657N ""ll!m'.tAraing Partner FCA, IP, DISA, CCA GST Cert, Forensic Auditor Membership No.: 086348 Dated: 27/10/2026 UDIN No.: :J.6086".348 RS'Tl:l SZ<f04 .2 Place: Gurugram, Haryana Page3l3 Morepen Laboratories Limited CIN-L24231HP1984PLC00 [Showing first 8,000 characters — download PDF for full document]