Integrated Filing — IndAS



General information about company
Scrip Code 532932
NSE Symbol MANAKSIA
MSEI Symbol NOTLISTED
ISIN INE015D01022
Name of company MANAKSIA 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 30-Jul-2025   12:00:00
End date and time of board meeting 30-Jul-2025   14:45:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The disclosure for the defaults on loans and debt securities is not applicable to the company.



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 Standalone
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 312248000
Other income 28614000
Total income 340862000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 281221000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2590000
(d) Employee benefit expense 15290000
(e) Finance costs 2085000
(f) Depreciation, depletion and amortisation expense 552000
(f) Other Expenses
1 Other expenses 10843000 10843000
Total other expenses 10843000
Total expenses 312581000
3 Total profit before exceptional items and tax 28281000
4 Exceptional items 0
5 Total profit before tax 28281000
6 Tax expense
7 Current tax 3001000
8 Deferred tax 4189000
9 Total tax expenses 7190000
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 21091000
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 21091000
17 Other comprehensive income net of taxes 5000
18 Total Comprehensive Income for the period 21096000
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 131068000
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 0.32
Diluted earnings (loss) per share from continuing operations 0.32
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 0.32
Diluted earnings (loss) per share from continuing and discontinued operations 0.32
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n n(a) The above 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 30th 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.tt ntt n(b) The Consolidated Financial Results comprise of Manaksia Limited, its subsidiaries and step - down subsidiaries, Manaksia Ferro Industries Ltd, Manaksia Overseas Ltd, MINL Ltd, Mark Steels Ltd, Dynatech Industries Ghana Ltd and Jebba Paper Mills Ltd.tt ntt n(c) The Board of Directors of the Company, at its meeting held on March 26, 2025, approved a Scheme of Arrangement under Sections 230 to 232 of the Companies Act, 2013 (Demerger Scheme), for the demerger of the Metal Product business undertaking (as defined in the Demerger Scheme) conducted through domestic entities of the Company into Manaksia Ferro Industries Limited, a wholly owned subsidiary. n nThe proposed Scheme has been approved by BSE Limited, National Stock Exchange of India Limited, and the Securities and Exchange Board of India. The Scheme will now be filed with the National Company Law Tribunal (NCLT) for its approval, and is subject to further approvals by the NCLT and other regulatory authorities, as applicable. n nPending receipt of necessary approvals, no effect of the proposed demerger is warranted and accordingly has not been given in the financial results for the quarter ended 30 June 2025.t ntt n(d) The exceptional loss reported in the Group’s 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 Group’s subsidiary operations in Nigeria.tt ntt n(e) The figures of the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2025 and the unaudited published year-to-date figures up to December 31, 2024 being the date of the end of the third quarter of the financial year which were subject to limited review.tt ntt n(f) The above financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016.tt ntt n(g) Comparative figures have been rearranged / regrouped wherever necessary.tt ntt n(h) The above financial results of the Company for the Quarter ended 30th June, 2025 are available at the Company's website www.manaksia.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed.tt ntt For and on behalf of Board of Directors tt nt tttttttttttt Manaksia Limited t nttttttttttttttt sd/-t nt tttttttttttt Suresh Kumar Agrawal t nPlace: Kolkatatttttttttttt Managing Director t nDate: 30th July, 2025ttttttttttt DIN- 00520769 t ntt n



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Metal Products 312248000 312248000
2 Packaging Product 0 0
3 Others 0 0
Total Segment Revenue 312248000
Less: Inter segment revenue 0 0
Revenue from operations 312248000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metal Products 24889000 24889000
2 Packaging Product 0 0
3 Others -26000 -26000
Total Profit before tax 24863000
i. Finance cost -4553000 -4553000
ii. Other Unallocable Expenditure net off Unallocable income 1135000 1135000
Profit before tax 28281000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metal Products 633301000 633301000
2 Packaging Product 0 0
3 Others 2590000 2590000
Total Segment Asset 635891000 635891000
Un-allocable Assets 1681981000 1681981000
Net Segment Asset 2317872000 2317872000
4 Segment Liabilities
Segment Liabilities
1 Metal Products 395918000 395918000
2 Packaging Product 0 0
3 Others 0 0
Total Segment Liabilities 395918000 395918000
Un-allocable Liabilities 46581000 46581000
Net Segment Liabilities 442499000 442499000
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 Standalone
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 6000 6000
Total Amount of items that will not be reclassified to profit and loss 6000
2 Income tax relating to items that will not be reclassified to profit or loss 1000
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 5000