Integrated Filing — IndAS



General information about company

Scrip Code 539046
NSE Symbol MANAKCOAT
MSEI Symbol NOTLISTED
ISIN INE830Q01018
Name of company MANAKSIA COATED METALS & INDUSTRIES 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 02-02-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 02-02-2026   12:30:00
End date and time of board meeting 02-02-2026   16:00:00
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 18,689.53 65,702.41
Other income 300.98 1,050.06
Total income 18,990.51 66,752.47
2 Expenses
(a) Cost of materials consumed 16,598.97 51,912.07
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,114.94) (3,661.94)
(d) Employee benefit expense 449.79 1,321.85
(e) Finance costs 666.67 2,269.99
(f) Depreciation, depletion and amortisation expense 219.42 651.02
(f) Other Expenses
1 Other Expenses 2,206.48 9,523.54
Total other expenses 2,206.48 9,523.54
Total expenses 18,026.39 62,016.53
3 Total profit before exceptional items and tax 964.12 4,735.94
4 Exceptional items 0.00 0.00
5 Total profit before tax 964.12 4,735.94
6 Tax expense
7 Current tax 156.00 1,125.00
8 Deferred tax 73.33 79.43
9 Total tax expenses 229.33 1,204.43
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 734.79 3,531.51
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 734.79 3,531.51
17 Other comprehensive income net of taxes 21.69 83.48
18 Total Comprehensive Income for the period 756.48 3,614.99
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 1,058.34 1,058.34
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 0.74 3.54
Diluted earnings (loss) per share from continuing operations 0.73 3.49
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 0.74 3.54
Diluted earnings (loss) per share from continuing and discontinued operations 0.73 3.49
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) (a) 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 respective meetings held on 27th October, 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. (b) Comparative figures have been rearranged / regrouped wherever necessary. (c) The above Financial Results of the Company for the Quarter and Nine Months Ended 31st December, 2025 are available at the Company's website www.manaksiacoatedmetals.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. (d) The company had issued and allotted 2,07,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 64 each, within the period of 18 months for Promoters group and 6 months for Non Promoter group from the date of allotment i.e. 30th January 2025. The warrant holders had paid 25% of the total consideration of Rs. 16.25 per  warrant amounting to Rs. 3363.75  lacs as application money against the above warrants. The Company has allotted 57,90,000 Equity Shares against 57,90,000 warrants on 19.05.2025 after receipt of full consideration, 7,55,000 Equity Shares against 7,55,000 warrants on 06.06.2025 and 49,72,500 Equity Shares against 49,72,500 warrants on 25.06.2025 after receipt of full consideration, 11,82,500 Equity Shares against 11,82,500 warrants on 04.07.2025 after receipt of full consideration. (e) The company had issued and alloted 2,24,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 17 each, within the peirod of 18 months from the date of allotment i.e. 11 October, 2023. The warrant holders had paid 25% of the total consideration of Rs. 4.50 per warrant amounting to Rs. 1008.00 lacs as application money against the above warrants. The Company has alloted 1,09,00,000 Equity Shares against 1,09,00,000 warrants issued on 10.04.2025 and 27,65,000 Equity Shares against 27,65,000 warrants on 11.04.2025 after receipt of full consideration. (f) The Authorised Share Capital of the Company was increased from 12,50,00,000 Equity Shares having Nominal Value of Rs. 1 each to 16,00,00,000 Equity Shares having Nominal Value of Rs. 1 each through the resolution passed by the shareholders by Postal Ballot between 29.10.2025 to 27.11.2025.



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)
1 Metals 18,376.43 64,703.33
2 Other 0.003131 0.0099908
Total Segment Revenue 18,689.53 65,702.41
Less: Inter segment revenue
Revenue from operations 18,689.53 65,702.41
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metals 1,707.97 7,883.31
2 Other 84.62 72.36
Total Profit before tax 1,792.59 7,955.67
i. Finance cost 616.00 2,122.90
ii. Other Unallocable Expenditure net off Unallocable income 212.47 1,096.83
Profit before tax 964.12 4,735.94
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metals 38,516.53 38,516.53
2 Other 2,858.65 2,858.65
Total Segment Asset 41,375.18 41,375.18
Un-allocable Assets 33,710.54 33,710.54
Net Segment Asset 75,085.72 75,085.72
4 Segment Liabilities
Segment Liabilities
1 Metals 16,044.63 16,044.63
2 Other 1,241.53 1,241.53
Total Segment Liabilities 17,286.16 17,286.16
Un-allocable Liabilities 23,540.03 23,540.03
Net Segment Liabilities 40,826.19 40,826.19
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
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 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 (21.69) (83.48)
5 Total Other comprehensive income 21.69 83.48