Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol MWL
MSEI Symbol NOTLISTED
ISIN INE0JYY01011
Name of company MANGALAM WORLDWIDE LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Steel
Start date and time of board meeting 30-Apr-2025   16:00:00
End date and time of board meeting 30-Apr-2025   16:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 5938350000 10607094000
Other income 24998000 53243000
Total income 5963348000 10660337000
2 Expenses
(a) Cost of materials consumed 4985535000 8985480000
(b) Purchases of stock-in-trade 1970000 59408000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -211225000 -672545000
(d) Employee benefit expense 150132000 285432000
(e) Finance costs 138364000 237886000
(f) Depreciation, depletion and amortisation expense 44426000 86096000
(f) Other Expenses
1 Other expenses 708896000 1402013000
Total other expenses 708896000 1402013000
Total expenses 5818098000 10383770000
3 Total profit before exceptional items and tax 145250000 276567000
4 Exceptional items 18550000 18550000
5 Total profit before tax 163800000 295117000
6 Tax expense
7 Current tax 56000 108000
8 Deferred tax -1822000 -246000
9 Total tax expenses -1766000 -138000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 165566000 295255000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 165566000 295255000
17 Other comprehensive income net of taxes 39258000 189702000
18 Total Comprehensive Income for the period 204824000 484957000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 165389000 294786000
Total profit or loss, attributable to non-controlling interests 177000 469000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 204647000 484488000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 177000 469000
21 Details of equity share capital
Paid-up equity share capital 297007000 297007000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2262218000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.61 10.59
Diluted earnings (loss) per share from continuing operations 5.6 10.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.61 10.59
Diluted earnings (loss) per share from continuing and discontinued operations 5.6 10.29
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Audited Consolidated financial results for the half year ended on 31st March, 2025 of Mangalam Worldwide Limited (the Company) has been compiled on the basis of the audited standalone financial results for the quarter/year ended on 31st March, 2025 which were submitted to NSE on 30th April, 2025 and in view of specific requirement of the NSE vide its E-mail dated 25th June, 2025 as the Company is listed on NSE-Emerge but required to comply with listing requirements as are made applicable to the Companies listed on Main Board of NSE in view of Regulation 280(2) of the SEBI-ICDR as the paid up capital of the Company is beyond Rs. 25 Crores. n n2. The Board approved the half yearly figures for the half year ended on 31st March, 2025 which were compiled on the basis of quarterly/yearly audited IND-AS compliant financial results for the quarter/year ended on 31st March, 2025. Please note that these half year figures are given to comply with the specific request of the NSE for reporting of the financial results for NSE-Emerge listed entities. This submission of half yearly figures should be read with the financial results and other documents already submitted vide earlier Letter dated 30th April, 2025 of the Company. n n n3. For better disclosure, the earlier disclosure made on 30th April, 2025 under Regulation 33 of the SEBI-LODR is also to be considered. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 951224000
Capital work-in-progress 0
Investment property
Goodwill 1239000
Other intangible assets 386000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 353209000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 88088000
Total non-current financial assets 441297000
Deferred tax assets (net) 0
Other non-current assets 12911000
Total non-current assets 1407057000
2 Current assets
Inventories 2818782000
Current financial asset
Current investments 0
Trade receivables, current 1671249000
Cash and cash equivalents 2584000
Bank balance other than cash and cash equivalents 56515000
Loans, current 169631000
Other current financial assets 41248000
Total current financial assets 1941227000
Current tax assets (net)
Other current assets 194124000
Total current assets 4954133000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6361190000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 297007000
Other equity 2262218000
Total equity attributable to owners of parent 2559225000
Non controlling interest 57412000
Total equity 2616637000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 141256000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 3489000
Total non-current financial liabilities 144745000
Provisions, non-current 16491000
Deferred tax liabilities (net) 79853000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 241089000
Current liabilities
Current financial liabilities
Borrowings, current 1770400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 181044000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 947721000
Total Trade payable 1128765000
Other current financial liabilities 574561000
Total current financial liabilities 3473726000
Other current liabilities 9183000
Provisions, current 20555000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3503464000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 3744553000
Total equity and liabilites 6361190000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 52462000 253504000
Total Amount of items that will not be reclassified to profit and loss 52462000 253504000
2 Income tax relating to items that will not be reclassified to profit or loss 13204000 63802000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 39258000 189702000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 295117000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 237886000
Adjustments for decrease (increase) in inventories -1363685000
Adjustments for decrease (increase) in trade receivables, current -680111000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 135171000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -7239000
Adjustments for other financial assets, current -40504000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 650078000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -11248000
Adjustments for increase (decrease) in other non-current liabilities -2906000
Adjustments for depreciation and amortisation expense 83494000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 2603000
Adjustments for provisions, current -15925000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -128199000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 206000
Adjustments for interest income 29377000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 85000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 6994000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1163089000
Net cash flows from (used in) operations -867972000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -176000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -867796000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment -42645000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets -310000
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets -64977000
Purchase of other long-term assets 0
Cash advances and loans made to other parties -4940000
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 206000
Interest received 29342000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -30000
Net cash flows from (used in) investing activities -73474000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 296925000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 894119000
Repayments of borrowings 0
Payments of lease liabilities 3426000
Dividends paid 26001000
Interest paid 221252000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 940365000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -905000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -905000
Cash and cash equivalents cash flow statement at beginning of period 3489000
Cash and cash equivalents cash flow statement at end of period 2584000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Keyur Shah & Co. Yes 31-Dec-2027