| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-01-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-01-2026 16:00:00 |
| End date and time of board meeting | 30-01-2026 18:20:00 |
| 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 |
| The disclosure with respect to defaults on Loans and Debt Securities is not applicable to the Entity | |
| 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 | 4,527.99 | 11,405.15 | |
| Other income | 689.03 | 1,291.60 | |
| Total income | 5,217.02 | 12,696.75 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 4,247.99 | 10,539.98 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 151.79 | 456.83 |
| (e) | Finance costs | 37.56 | 81.89 |
| (f) | Depreciation, depletion and amortisation expense | 18.69 | 30.18 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 88.10 | 290.53 |
| Total other expenses | 88.10 | 290.53 | |
| Total expenses | 4,544.13 | 11,399.41 | |
| 3 | Total profit before exceptional items and tax | 672.89 | 1,297.34 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 672.89 | 1,297.34 |
| 6 | Tax expense | ||
| 7 | Current tax | 70.14 | 185.15 |
| 8 | Deferred tax | 69.99 | 84.21 |
| 9 | Total tax expenses | 140.13 | 269.36 |
| 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 | 532.76 | 1,027.98 |
| 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 | 532.76 | 1,027.98 |
| 17 | Other comprehensive income net of taxes | 3.46 | 3.31 |
| 18 | Total Comprehensive Income for the period | 536.22 | 1,031.29 |
| 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 | 1,310.68 | 1,310.68 | |
| Face value of equity share capital | 2 | 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 | 0.81 | 1.57 | |
| Diluted earnings (loss) per share from continuing operations | 0.81 | 1.57 | |
| 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 | 0.81 | 1.57 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.81 | 1.57 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes 1 The Financial Results of the Company for the quarter and nine months ended 31st December 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 30th January 2026. 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. 2 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. 3 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. The proposed Scheme has been approved by BSE Limited, National Stock Exchange of India Limited, and the Securities and Exchange Board of India. The Scheme has been filed with the National Company Law Tribunal (NCLT) and Shareholders have approved the same in the Extra Ordinary Meeting held on dated 10th January 2026, and is subject to further approval by the NCLT. Pending receipt of necessary approvals, no effect of the proposed demerger is warranted and accordingly has not been given in the financial results for the nine months ended 31st December 2025. 4 The Government of lndia has consolidated 29 existing labour laws into four Labour Codes: Code on Wages, 2019; Code on Social Security, 2020; Industrial Relations Code, 2020; and Occupational Safety, Healtlh and Working Conditions Code, 2020. These Codes became effective from November 21, 2025. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate understanding of the regulatory changes and to enable assessment of their financial implications. Based on the information presently available, management has assessed that the incremental impact arising from the Labour Codes is not material and the same has been considered in the standalone and consolidated financial results for the quarter and nine months ended December 31, 2025. The Central and State Rules under the Labour Codes are yet to be notified and, upon such notification, the Company will reassess and recognise the impact, if any, on employee benefit obligations in accordance with applicable accounting standards. 5 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. 6 Comparative figures have been rearranged / regrouped / wherever necessary. 7 Reviewed Standalone and Consolidated Financial Results of the Company for the Quarter and nine months ended 31st December, 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. Place : Kolkata For and or Behalf of the Board of Directors Dated : 30th January 2026 Suresh Kumar Agrawal Managing Director DIN- 00520769 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| 1 | Metal Products | 4,516.97 | 11,357.61 | ||||
| 2 | Packaging Products | 0.00 | 0.00 | ||||
| 3 | Others | 0.0001102 | 0.0004754 | ||||
| Total Segment Revenue | 4,527.99 | 11,405.15 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 4,527.99 | 11,405.15 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Metal Products | 259.39 | 786.71 | ||||
| 2 | Packaging Products | 0.00 | 0.00 | ||||
| 3 | Others | 2.03 | 9.91 | ||||
| Total Profit before tax | 261.42 | 796.62 | |||||
| i. Finance cost | (46.19) | (139.74) | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (365.28) | (360.98) | |||||
| Profit before tax | 672.89 | 1,297.34 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Metal Products | 2,775.05 | 2,775.05 | ||||
| 2 | Packaging Products | 0.00 | 0.00 | ||||
| 3 | Others | 38.51 | 38.51 | ||||
| Total Segment Asset | 2,813.56 | 2,813.56 | |||||
| Un-allocable Assets | 17,068.66 | 17,068.66 | |||||
| Net Segment Asset | 19,882.22 | 19,882.22 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Metal Products | 9.29 | 9.29 | ||||
| 2 | Packaging Products | 0.00 | 0.00 | ||||
| 3 | Others | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 9.29 | 9.29 | |||||
| Un-allocable Liabilities | 298.92 | 298.92 | |||||
| Net Segment Liabilities | 308.21 | 308.21 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes 1 The Financial Results of the Company for the quarter and nine months ended 31st December 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 30th January 2026. 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. 2 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. 3 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. The proposed Scheme has been approved by BSE Limited, National Stock Exchange of India Limited, and the Securities and Exchange Board of India. The Scheme has been filed with the National Company Law Tribunal (NCLT) and Shareholders have approved the same in the Extra Ordinary Meeting held on dated 10th January 2026, and is subject to further approval by the NCLT. Pending receipt of necessary approvals, no effect of the proposed demerger is warranted and accordingly has not been given in the financial results for the nine months ended 31st December 2025. 4 The Government of lndia has consolidated 29 existing labour laws into four Labour Codes: Code on Wages, 2019; Code on Social Security, 2020; Industrial Relations Code, 2020; and Occupational Safety, Healtlh and Working Conditions Code, 2020. These Codes became effective from November 21, 2025. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate understanding of the regulatory changes and to enable assessment of their financial implications. Based on the information presently available, management has assessed that the incremental impact arising from the Labour Codes is not material and the same has been considered in the standalone and consolidated financial results for the quarter and nine months ended December 31, 2025. The Central and State Rules under the Labour Codes are yet to be notified and, upon such notification, the Company will reassess and recognise the impact, if any, on employee benefit obligations in accordance with applicable accounting standards. 5 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. 6 Comparative figures have been rearranged / regrouped / wherever necessary. 7 Reviewed Standalone and Consolidated Financial Results of the Company for the Quarter and nine months ended 31st December, 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. Place : Kolkata For and or Behalf of the Board of Directors Dated : 30th January 2026 Suresh Kumar Agrawal Managing Director DIN- 00520769 |
|---|
| 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 | Remeasurement Gains/ (Loss) on Post Employment Defined Benefit Plans | 4.31 | 4.31 |
| 2 | Gains/(Losses) from Investments in Equity Instruments designated at FVTOCI | 0.28 | 0.10 |
| Total Amount of items that will not be reclassified to profit and loss | 4.59 | 4.41 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.13 | 1.10 |
| 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 | 3.46 | 3.31 |