Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol MWL
MSEI Symbol NOTLISTED
ISIN INE0JYY01011
Name of company MANGALAM WORLDWIDE 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 17-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-01-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment STEEL
Start date and time of board meeting 17-01-2026   15:00:00
End date and time of board meeting 17-01-2026   15:35:00
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 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
NA



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 Standalone Standalone
1 Income
Revenue from operations 35,018.74 94,302.96
Other income 36.79 545.08
Total income 35,055.53 94,848.04
2 Expenses
(a) Cost of materials consumed 31,495.07 81,357.70
(b) Purchases of stock-in-trade 182.66 848.12
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,986.82) (8,003.08)
(d) Employee benefit expense 906.75 2,677.54
(e) Finance costs 979.20 2,649.50
(f) Depreciation, depletion and amortisation expense 235.39 696.11
(f) Other Expenses
1 Other Expenses 3,822.15 11,186.15
Total other expenses 3,822.15 11,186.15
Total expenses 33,634.40 91,412.04
3 Total profit before exceptional items and tax 1,421.13 3,436.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,421.13 3,436.00
6 Tax expense
7 Current tax 0.20 0.80
8 Deferred tax 18.16 (31.08)
9 Total tax expenses 18.36 (30.28)
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 1,402.77 3,466.28
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 1,402.77 3,466.28
17 Other comprehensive income net of taxes (251.67) (123.73)
18 Total Comprehensive Income for the period 1,151.10 3,342.55
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 2,970.07 2,970.07
Face value of equity share capital 10 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 4.72 11.67
Diluted earnings (loss) per share from continuing operations 4.72 11.67
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 4.72 11.67
Diluted earnings (loss) per share from continuing and discontinued operations 4.72 11.67
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 unaudited Standalone Financial Results of Mangalam Worldwide Limited (the Company) for the quarter and nine months ended 31st December, 2025 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meetings held on Saturday, 17th January, 2026. These results have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR) (as amended). 2.The company is mainly engaged into the business of manufacturing of Stainless Steel (SS) Billets, Ingots, Forged Roundbars, Forged Round Brightbars, Rolling of SS Flat & Round Bars, Brightbars & Seamless Pipes & Tubes, U – Bend Tubes and ERW Pipes also trading steel scrap and ferro alloys. The Company is carrying out the manufacturing with fully integrated infrastructure. Looking into the nature of business company, it is operating under single segment hence as per Ind AS – 108 – “operating segment” reporting is not applicable to Company. 3.The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes, namely the Code on Wages, 2019; the Code on Social Security, 2020; the Industrial Relations Code, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”). The New Labour Codes have been made effective from 21st November 2025. The rules and regulations necessary for implementation of the New Labour Codes are yet to be notified. The Company is in the process of assessing the impact of the New Labour Codes on its financial statements. Based on the assessment carried out to date, management does not expect the implementation of the New Labour Codes to have a material impact on the financial position, performance or cash flows of the Company. 4.The Board of Directors of the Company, in its meeting held on 25th April, 2023, considered and approved Scheme of Amalgamation of Mangalam Saarloh Private Limited (MSPL), (a sub swarm company) with the Company and their respective shareholders and creditors under Section 230 to 232 of the Companies Act, 2013 read with rules made thereunder (“Scheme”), subject to required statutory and regulatory approvals, with effect appointed date *. On amalgamation of MSPL with the Company, Inter alia: All assets and liabilities of MSPL will be transferred to the Company The shareholders of MSPL will get 245 equity shares of the Company in exchange of every 100 equity shares of MSPL in proportion of their holding The scheme shall be effective from the date on which the certify copy of order sanctioning the Scheme by Hon’ble National Company Law Tribunal (NCLT) will be filed with the Registrar of Companies (ROC). The Company has applied to National Stock Exchange of India Ltd (NSE) for In-principle approval/No-objection letter under regulation 37 of the SEBI (Listing Obligations and Disclosure Requirements), Regulation, 2015. At present, such approval is pending. After obtaining the said approval from the NSE, the Scheme will be filed with NCLT for further approval. * Appointed Date” means 1st April, 2023, or such other date as may be directed by the NCLT and is the date with effect from which the Scheme shall upon sanction of the same by the NCLT, be deemed to be operative. 5.The status of investor complaints of the company during the quarter ended on 31st December, 2025 are as under: Complaints Pending at the beginning of the period (i.e., 01st Oct, 2025) NIL Complaints received during the period (i.e., during 01st Oct, 2025 to 31st December, 2025) NIL Complaints Disposed of during the period (i.e., during 01st Oct, 2025 to 31st December, 2025) NIL Complaints unresolved at the end of the period (i.e., 31st December, 2025) NIL 6.The above unaudited standalone financial results are available at the Company’s website www.mangalamworldwide.com and on the website of the stock exchange www.nseindia.com. 7.Previous year’s / period’s figures have been regrouped/ rearranged/ reclassified / recasted wherever considered necessary to ensure comparability with the current period’s classification.



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit & Loss (336.31) (165.34)
Total Amount of items that will not be reclassified to profit and loss (336.31) (165.34)
2 Income tax relating to items that will not be reclassified to profit or loss (84.64) (41.61)
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 (251.67) (123.73)