Integrated Filing — IndAS



General information about company
Scrip Code 500460
NSE Symbol MUKANDLTD
MSEI Symbol NOTLISTED
ISIN INE304A01026
Name of company MUKAND 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 08-Aug-2025   10:45:00
End date and time of board meeting 08-Aug-2025   11:25:00
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 11287100000
Other income 386800000
Total income 11673900000
2 Expenses
(a) Cost of materials consumed 8127900000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1053700000
(d) Employee benefit expense 579000000
(e) Finance costs 338900000
(f) Depreciation, depletion and amortisation expense 143700000
(f) Other Expenses
1 Stores, Spares, Components, Tools, etc. consumed 1473400000 1473400000
2 Other Expenses 1704100000 1704100000
3 Expenditure transferred to Capital Account or Capital Work in Progress -16100000 -16100000
Total other expenses 3161400000
Total expenses 11297200000
3 Total profit before exceptional items and tax 376700000
4 Exceptional items 0
5 Total profit before tax 376700000
6 Tax expense
7 Current tax 0
8 Deferred tax 86400000
9 Total tax expenses 86400000
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 290300000
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 290300000
17 Other comprehensive income net of taxes -10700000
18 Total Comprehensive Income for the period 279600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 0
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 1445100000
Face value of equity share capital 10
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 2.01
Diluted earnings (loss) per share from continuing operations 2.01
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 2.01
Diluted earnings (loss) per share from continuing and discontinued operations 2.01
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 above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 8, 2025. The Auditors have carried out a Limited Review of these Results. n n2. Company has executed an Agreement for Sale on July 23, 2025 for the sale of land parcels admeasuring approx. 17.77 acres together with 50% undivided right, title and interest in the access road admeasuring approx. 2.73 acres and for grant of perpetual non-exclusive right of way over a land parcel admeasuring 0.16 acre or thereabouts situated at Kalwe and Dighe, in Thane District for a consideration of approx. Rs.673 Crore and has received an advance of Rs.110 Crore from the purchaser. This transaction is subject to necessary approvals/ permission/ NOC’s from Government and various concerned authorities and fulfilment of conditions precedent. The said asset has been shown as ‘Assets held for sale’ in accordance with Ind AS-105. n n3. National Company Law Tribunal (“NCLT”) vide its order dated April 29, 2025 approved the Scheme of demerger of Stainless Steel Cold Finished Bars and Wires business of MSMPL into Mukand Ltd. with effect from April 01,2024. n nThe figures in respect of corresponding previous year’s quarter are restated as computed by the Management. n nThe effect of scheme of arrangement on the amounts of Revenue and Profit after tax published in previous periods are as shown below: n n Rs. in Crore nParticulars Quarter ended 30-June-2024 nRevenue from operations: nAs published in previous period 1257.99 nAs restated for the effect of scheme of arrangement 1257.99 n nProfit after tax: nAs published in previous period 24.33 nAs restated for the effect of scheme of arrangement 24.28 n n n4. The figures for the last quarter of FY 2024-25 are the balancing figures between audited figures in respect of full financial year and the published year-to-date figures up to the third quarter of the said financial year, which were subjected to Limited Review. n n5. Figures in respect of the previous period have been regrouped / recast wherever necessary in case of the above results. n n 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 Speciality Steel 10994800000 10994800000
2 Industrial Machinery and Engineering Contracts 292300000 292300000
Total Segment Revenue 11287100000
Less: Inter segment revenue 0 0
Revenue from operations 11287100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Speciality Steel 406300000 406300000
2 Industrial Machinery and Engineering Contracts -27500000 -27500000
Total Profit before tax 378800000
i. Finance cost 338900000 338900000
ii. Other Unallocable Expenditure net off Unallocable income -336800000 -336800000
Profit before tax 376700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Speciality Steel 28766800000 28766800000
2 Industrial Machinery and Engineering Contracts 3888200000 3888200000
Total Segment Asset 32655000000 32655000000
Un-allocable Assets 3984100000 3984100000
Net Segment Asset 36639100000 36639100000
4 Segment Liabilities
Segment Liabilities
1 Speciality Steel 8663600000 8663600000
2 Industrial Machinery and Engineering Contracts 894200000 894200000
Total Segment Liabilities 9557800000 9557800000
Un-allocable Liabilities 17305500000 17305500000
Net Segment Liabilities 26863300000 26863300000
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 14300000
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 -3600000
5 Total Other comprehensive income -10700000