Integrated Filing — IndAS



General information about company

Scrip Code 541974
NSE Symbol MANORAMA
MSEI Symbol NOTLISTED
ISIN INE00VM01036
Name of company MANORAMA 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 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-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 Single segment
Description of single segment Manufacturing of exotic seed based fats and butters including Cocoa Butter Equivalent
Start date and time of board meeting 25-Jul-2025   15:30:00
End date and time of board meeting 25-Jul-2025   17:27:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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-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 2895508000
Other income 57635000
Total income 2953143000
2 Expenses
(a) Cost of materials consumed 2267948000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -744296000
(d) Employee benefit expense 183051000
(e) Finance costs 92510000
(f) Depreciation, depletion and amortisation expense 57258000
(f) Other Expenses
1 Other Expenses 441761000 441761000
Total other expenses 441761000
Total expenses 2298232000
3 Total profit before exceptional items and tax 654911000
4 Exceptional items 0
5 Total profit before tax 654911000
6 Tax expense
7 Current tax 178008000
8 Deferred tax 7455000
9 Total tax expenses 185463000
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 469448000
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 469448000
17 Other comprehensive income net of taxes -247000
18 Total Comprehensive Income for the period 469201000
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 119228000
Face value of equity share capital 2
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 7.87
Diluted earnings (loss) per share from continuing operations 7.85
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 7.87
Diluted earnings (loss) per share from continuing and discontinued operations 7.85
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 Unaudited consolidated Financial Results of the company for the quarter ended 30th June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 25th July 2025 and the limited review of the same has been carried out by the Statutory Auditors of the company. n2. These consolidated results have been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under Section 133 of the Companies Act 2013 and other recognized accounting practices and policies to the extent applicable. n3. The Companys only identifiable reportable Business segment is Manufacturing of Exotic Seed based Fats and Butters including Cocoa Butter Equivalent CBE. Further the Company operates and controls its business activities within from India except export of goods. Hence the company is having single reporting segment under Indian Accounting Standard 108 Segment Information IND AS 108. n4. During the quarter alongwith previous quarter the following subsidiaries companies which have been incorporated first time during the previous year have been consolidated for the period ended 30.06.2025. na. MANORAMA SAVANNA LIMITED NIGERIA WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 25.07.2024 nb. MANORAMA MENA TRADING L.L.C. U.A.E. WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 22.07.2024 nc. MANORAMA SAVANNA TOGO SARL TOGO WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 18.09.2024 nd. MANORAMA AFRICA SAVANNA IVORY COAST WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 10.10.2024 ne. MANORAMA AFRICA BENIN BENIN WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 15.10.2024 nf. MANORAMA BURKINA SARL BURKINA FASO WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 18.10.2024 ng. MANORAMA SAVANNA GHANA LTD GHANA WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 06.11.2024 nh. MANORAMA LATIN AMERICA LTDA BRAZIL WHOLLY OWNED SUBSIDIARY COMPANY w.e.f. 25.03.2025. n5. The results are also available on www.manoramagroup.co.in www.bseindia.com and www.nseindia.com.



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)
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-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 247000
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
5 Total Other comprehensive income -247000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Unaudited
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 Singhi and Co Yes 31-Aug-2025