Integrated Filing — IndAS



General information about company
Scrip Code 539046
NSE Symbol MANAKCOAT
MSEI Symbol NOTLISTED
ISIN INE830Q01018
Name of company MANAKSIA COATED METALS & INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 22-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 22-Jul-2025   11:30:00
End date and time of board meeting 22-Jul-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 2498022000
Other income 41364000
Total income 2539386000
2 Expenses
(a) Cost of materials consumed 1781561000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 85590000
(d) Employee benefit expense 40968000
(e) Finance costs 77724000
(f) Depreciation, depletion and amortisation expense 21472000
(f) Other Expenses
1 Other Expenses 345112000 345112000
Total other expenses 345112000
Total expenses 2352427000
3 Total profit before exceptional items and tax 186959000
4 Exceptional items 0
5 Total profit before tax 186959000
6 Tax expense
7 Current tax 47504000
8 Deferred tax -604000
9 Total tax expenses 46900000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 140059000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 140059000
17 Other comprehensive income net of taxes -72000
18 Total Comprehensive Income for the period 139987000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 104652000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.47
Diluted earnings (loss) per share from continuing operations 1.42
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.47
Diluted earnings (loss) per share from continuing and discontinued operations 1.42
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) (a) The Financial Results of the Company for the Quarter Ended 30th June, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 22nd July, 2025. The Statutory Auditors of the Company have carried out limited review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n(b) Comparative figures have been rearranged / regrouped wherever necessary. n n(c) The above Financial Results of the Company for the Quarter Ended 30th June, 2025 are available at the Company's website www.manaksiacoatedmetals.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. n n(d) The company had issued and allotted 2,07,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 64 each, within the period of 6/18 months for Promoters group and Non Promoter group from the date of allotment i.e. 30th January 2025. The warrant holders had paid 25% of the total consideration of Rs. 16.25 per  warrant amounting to Rs. 3363.75  lacs as application money against the above warrants. The Company has allotted 57,90,000 Equity Shares against 57,90,000 warrants on 19.05.2025 after receipt of full consideration, 7,55,000 Equity Shares against 7,55,000 warrants on 06.06.2025 and 49,72,500 Equity Shares againt 49,72,500 warrants on 25.06.2025 after receipt of full consideration. n n(e) The company had issued and alloted 2,24,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 17 each, within the peirod of 18 months from the date of allotment i.e. 11 October, 2023. The warrant holders had paid 25% of the total consideration of Rs. 4.50 per warrant amounting to Rs. 1008.00 lacs as application money against the above warrants. The Company has alloted 1,09,00,000 Equity Shares against 1,09,00,000 warrants issued on 10.04.2025 and 27,65,000 Equity Shares against 27,65,000 warrants on 11.04.2025 after receipt of full consideration.



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Metals Products 2465978000 2465978000
2 Others 32044000 32044000
Total Segment Revenue 2498022000
Less: Inter segment revenue 0 0
Revenue from operations 2498022000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metals Products 304161000 304161000
2 Others 689000 689000
Total Profit before tax 304850000
i. Finance cost 72629000 72629000
ii. Other Unallocable Expenditure net off Unallocable income 45262000 45262000
Profit before tax 186959000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metals Products 3767429000 3767429000
2 Others 308638000 308638000
Total Segment Asset 4076067000 4076067000
Un-allocable Assets 3045065000 3045065000
Net Segment Asset 7121132000 7121132000
4 Segment Liabilities
Segment Liabilities
1 Metals Products 1604463000 1604463000
2 Others 118506000 118506000
Total Segment Liabilities 1722969000 1722969000
Un-allocable Liabilities 2232034000 2232034000
Net Segment Liabilities 3955003000 3955003000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss -72000 -72000
Total Amount of items that will be reclassified to profit and loss -72000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -72000