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 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 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



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 1733889000
Other income 136586000
Total income 1870475000
2 Expenses
(a) Cost of materials consumed 955554000
(b) Purchases of stock-in-trade 281221000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 119888000
(d) Employee benefit expense 81218000
(e) Finance costs 6849000
(f) Depreciation, depletion and amortisation expense 13094000
(f) Other Expenses
1 Other expenses 196653000 196653000
Total other expenses 196653000
Total expenses 1654477000
3 Total profit before exceptional items and tax 215998000
4 Exceptional items 0
5 Total profit before tax 215998000
6 Tax expense
7 Current tax 56457000
8 Deferred tax 5663000
9 Total tax expenses 62120000
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 153878000
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 153878000
17 Other comprehensive income net of taxes 43323000
18 Total Comprehensive Income for the period 197201000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 150043000
Total profit or loss, attributable to non-controlling interests 3835000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 193366000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3835000
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 2.29
Diluted earnings (loss) per share from continuing operations 2.29
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 2.29
Diluted earnings (loss) per share from continuing and discontinued operations 2.29
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) 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Metal Products 1557078000 1557078000
2 Packaging Products 176811000 176811000
3 Others 0 0
Total Segment Revenue 1733889000
Less: Inter segment revenue 0 0
Revenue from operations 1733889000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metal Products 105415000 105415000
2 Packaging Products 12725000 12725000
3 Others -26000 -26000
Total Profit before tax 118114000
i. Finance cost -66888000 -66888000
ii. Other Unallocable Expenditure net off Unallocable income -30996000 -30996000
Profit before tax 215998000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metal Products 3514526000 3514526000
2 Packaging Products 276719000 276719000
3 Others 2590000 2590000
Total Segment Asset 3793835000 3793835000
Un-allocable Assets 3289696000 3289696000
Net Segment Asset 7083531000 7083531000
4 Segment Liabilities
Segment Liabilities
1 Metal Products 797347000 797347000
2 Packaging Products 91685000 91685000
3 Others 0 0
Total Segment Liabilities 889032000 889032000
Un-allocable Liabilities 47661000 47661000
Net Segment Liabilities 936693000 936693000
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 15955000 15955000
Total Amount of items that will not be reclassified to profit and loss 15955000
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
1 Foreign Currency Translation Reserve 27369000 27369000
Total Amount of items that will be reclassified to profit and loss 27369000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 43323000