Integrated Filing — IndAS



General information about company
Scrip Code 539044
NSE Symbol MANAKSTEEL
MSEI Symbol NOTLISTED
ISIN INE824Q01011
Name of company MANAKSIA STEELS 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 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Metals
Start date and time of board meeting 29-Jul-2025   13:00:00
End date and time of board meeting 29-Jul-2025   17:40:00
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 2174908000
Other income 25061000
Total income 2199969000
2 Expenses
(a) Cost of materials consumed 1958748000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -200828000
(d) Employee benefit expense 60645000
(e) Finance costs 27518000
(f) Depreciation, depletion and amortisation expense 18914000
(f) Other Expenses
1 Other Expenses 248811000 248811000
Total other expenses 248811000
Total expenses 2113808000
3 Total profit before exceptional items and tax 86161000
4 Exceptional items 0
5 Total profit before tax 86161000
6 Tax expense
7 Current tax 14024000
8 Deferred tax 7278000
9 Total tax expenses 21302000
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 64859000
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 64859000
17 Other comprehensive income net of taxes 55134000
18 Total Comprehensive Income for the period 119993000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 64859000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 119993000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 65534000
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 0.99
Diluted earnings (loss) per share from continuing operations 0.99
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 0.99
Diluted earnings (loss) per share from continuing and discontinued operations 0.99
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 29th 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) The Consolidated Financial Results comprise of Manaksia Steels Limited, its wholly owned subsidiary, Federated Steel Mills Limited, Far East Steel Industries Limited and Sumo Agrochem Limited. n n(c) The Company has successfully commissioned new Aluzinc Coated Steel Line w.e.f 10th June, 2025. n n(d) As the Companys business activity falls within a single primary business segment, viz., Metals, the disclosure requirements of Ind AS 108, Operating Segments, are not applicable. n n(e) The Exceptional item reported in the Groups consolidated financial results for the financial year ended 31 March 2025 includes foreign exchange losses arising from devaluation of the Nigerian Currency. These losses primarily relate to the Groups subsidiary operations in Nigeria. n n(f) The figures for the quarter ended 31st March 2025 are the balancing figures between audited figures in respect of full financial year and year to date unaudited figures upto the third quarter of respective financial year which were subject to Limited Review. n n(g) Comparative figures have been rearranged/regrouped wherever necessary. n n(h) The above Financial Results of the Company for the Quarter ended 30th June, 2025 are available at the Companys website www.manaksiasteels.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed.



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
1 Gains/(Losses) from Investments in Equity Instruments designated at FVTOCI 63480000 63480000
Total Amount of items that will not be reclassified to profit and loss 63480000
2 Income tax relating to items that will not be reclassified to profit or loss 9078000
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve 732000 732000
Total Amount of items that will be reclassified to profit and loss 732000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 55134000





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 S K AGRAWAL AND CO. CHATERED ACCOUNTANTS LLP Yes 31-Jul-2025