Integrated Filing — IndAS



General information about company

Scrip Code 523828
NSE Symbol MENONBE
MSEI Symbol NOTLISTED
ISIN INE071D01033
Name of company MENON BEARINGS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 15-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Auto Components & engineering parts thereof
Start date and time of board meeting 15-01-2026   11:00:00
End date and time of board meeting 15-01-2026   12:10:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,690.60 20,663.08
Other income 163.07 560.82
Total income 7,853.67 21,223.90
2 Expenses
(a) Cost of materials consumed 3,104.72 8,453.33
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 150.88 (138.19)
(d) Employee benefit expense 1,172.63 3,431.17
(e) Finance costs 133.84 368.26
(f) Depreciation, depletion and amortisation expense 238.23 701.32
(f) Other Expenses
1 Operating Expenses 1,300.69 3,898.21
2 Other Expenses 515.51 1,302.11
Total other expenses 1,816.20 5,200.32
Total expenses 6,616.50 18,016.21
3 Total profit before exceptional items and tax 1,237.17 3,207.69
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,237.17 3,207.69
6 Tax expense
7 Current tax 311.68 760.30
8 Deferred tax 0.00 0.00
9 Total tax expenses 311.68 760.30
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 925.49 2,447.39
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 925.49 2,447.39
17 Other comprehensive income net of taxes (37.54) (25.28)
18 Total Comprehensive Income for the period 887.95 2,422.11
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 560.40 560.40
Face value of equity share capital 1 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 1.65 4.37
Diluted earnings (loss) per share from continuing operations 1.65 4.37
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.65 4.37
Diluted earnings (loss) per share from continuing and discontinued operations 1.65 4.37
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 15.01.2026 and limited review of the same has been carried out by the Statutory Auditors of the Company. 2. The Company’s business activity falls within a single primary segment i.e. Auto Components. 3. The figures have been re-grouped/re-arranged/re-classified/re-worked wherever necessary to conform to the current year accounting treatment. 4. On 21.11.2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company is in the process of assessing the impact of the same and will give effect of the same upon declaration of rules by State Government. 5. Following are consolidated comparative figures of the current quarter and previous quarter and corresponding quarter of the last year: (Rs. in Lakh) Particulars 31.12.2025 31.12.2024 % Increase 31.12.2025 30.09.2025 % Increase Total Revenue 78 53.67 59 53.44 31.92 % 78 53.67 64 89.58 21.02 % EBITDA 16 09.24 10 89.73 47.67 % 16 09.24 12 16.56 32.28 % PBT 12 37.17 7 31.32 69.16 % 12 37.17 8 64.44 43.12 % PAT 9 25.49 5 47.15 69.14 % 9 25.49 6 78.95 36.31 % 6. Following are consolidated comparative figures of the Nine Months Ended for current year and previous year: Particulars 31.12.2025 31.12.2024 % Increase Total Revenue 212 23.90 178 27.78 19.05 % EBITDA 42 77.27 37 72.50 13.38 % PBT 32 07.69 24 51.88 30.82 % PAT 24 47.39 18 32.82 33.54 %



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/ (losses) on defined benefit plans (net of tax) (37.54) (25.28)
Total Amount of items that will not be reclassified to profit and loss (37.54) (25.28)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (37.54) (25.28)