BSEResult1d ago · 30 Jul 2026, 03:28 pm

Please find attached un-audited financial results of the Company for the quarter ended on June 30, 2026

Mankind Pharma Ltd · 543904

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Mankind Pharma Ltd has announced its unaudited financial results for the quarter ended June 30, 2026, and has also approved the issuance of a corporate guarantee in favor of its wholly-owned subsidiary Bharat Serums and Vaccines Limited.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk3/10
Balance Sheet Risk2/10
Liquidity Impact6/10
Market Sentiment5/10

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Mankind Pharma Ltd - 543904 - Un-Audited Financial Results Of The Company For The Quarter Ended On June 30, 2026

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Mankind/II,._ July 30, 2026 BSE Limited National Stock Exchange of India Limited P J Towers, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Mumbai – 400 001 Bandra (E), Mumbai – 400 051 Scrip Code: 543904 Symbol: MANKIND Dear Sir/ Madam, Subject: Outcome of Board Meeting Ref.: Regulation 30, 33, 51, 52 & 54 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) The Board of Directors of the Company at its meeting held today i.e. July 30, 2026, has inter-alia, considered and approved: i. the unaudited Standalone and Consolidated Financial Results (“Financial Results”) of the Company for the quarter ended on June 30, 2026. A copy of duly signed Financial Results of the Company for the quarter ended on June 30, 2026 along with Limited Review Report issued by M/s. S. R. Batliboi & Co. LLP, Chartered Accountants and M/s. Bhagi Bhardwaj Gaur & Co., Chartered Accountants, Joint Statutory Auditors of the Company, is enclosed herewith as Annexure-I; ii. the issuance of corporate guarantee in favour of Bharat Serums and Vaccines Limited (“BSV”), a wholly owned subsidiary company. The detailed disclosures as required to be disclosed under Regulation 30 of the Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 (“SEBI Master Circular”), is enclosed herewith as Annexure-II. Further, a certificate from Joint Statutory Auditors under Regulation 54 of the Listing Regulations, for the quarter ended on June 30, 2026, is also enclosed herewith as Annexure-III. The meeting of Board of Directors of the Company commenced at 02:20 p.m. (IST) and concluded at 03:10 p.m. (IST). You are requested to kindly take the above information on your records. Thanking You, Yours Faithfully, For Mankind Pharma Limited Hitesh Kumar Jain Company Secretary & Compliance Officer Encl.: A/a MANKIND PHARMA LIMITED Regd. Office: 208, Okhla Ind. Estate, Phase -3, New Delhi-110020 •Ph.: 011-46846700, 47476600 CIN No. L74899DL 1991 PLC044843 •E-mail: contact@mankindpharma.com • www.mankindpharma.com Annexure-I S.R. Batliboi & Co. LLP Bhagi Bhardwaj Gaur & Co. Chartered Accountants Chartered Accountants 67, Institutional Area, 2952-53/2, Sangatrashan Sector 44, D.B. Gupta Road, Gurugram - 122003, Haryana, India. Paharganj, New Delhi, India Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Mankind Pharma Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Mankind Pharma Limited (the "Company") for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement 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 and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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 of India. 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. 4. Based on our review conducted as above and based on the consideration of the review reports ofrespective auditors of 8 partnership firms referred to in paragraph 6 (a) below, 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 the Listing Regulations, including the maimer in which it is to be disclosed, or that it contains any material misstatement. 5. Emphasis of Matter a. We draw attention to Note 6 of the unaudited standalone financial results which describes uncertainty regarding income tax proceedings initiated against the Company by the Income tax Department pursuant to search conducted in an earlier year under Section 132 oflncome Tax Act, 1961, appeal against which is currently pending with the appellate tax authorities b. The comparative unaudited standalone financial results and other financial information, for the quarter ended June 30, 2025 have been restated to give effect to adjustments arising from business combination accounted for during the year ended March 31, 2026, in accordance with the requirements of Ind AS l 03 "Business Combinations" as explained in Note 9 of the unaudited standalone financial results. Our conclusion is not modified in respect of the above matters. 6. Other matters a. The accompanying statement of quarterly unaudited interim standalone financial results includes Company's share of net profit of Rs. 1.70 crore for the quarter ended June 30, 2026, respectively for 4 partnership firms whose unaudited interim financial results and other financial information as considered in the statement have been reviewed by respective auditors. The accompanying Statement of quarterly unaudited standalone financial results also includes Company's share of net profit ofRs.2.25 crore for the quarter ended June 30, 2026 respectively for 4 partnership finns whose financial result and other financial information as considered in the statement have not been jointly reviewed by us and have been reviewed individually by one of the joint auditors of the Company; These interim financial result and other financial information for the said partnership firms have been approved and furnished to us by the Management and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these partnership firms, is solely based on report of such auditors. Our opinion on the Statement is not modified in respect of these matter. b. The accompanying statement of unaudited interim standalone financial results for the quarter ended June 30, 2025 included in these unaudited interim standalone financial results, have been restated pursuant to the acquisition of the business undertaking of Bharat Serwns and Vaccines Limited ("BSV"), a wholly owned subsidiary of the Company, on a going-concern basis, as disclosed in Note 9 to these unaudited interim standalone financial results. The unaudited interim financial results and other financial inform [Showing first 8,000 characters — download PDF for full document]