Integrated Filing — IndAS



General information about company

Scrip Code 521018
NSE Symbol MARALOVER
MSEI Symbol NOTLISTED
ISIN INE882A01013
Name of company MARAL OVERSEAS 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 05-02-2026   13:30:00
End date and time of board meeting 05-02-2026   15:50:00
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
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 Standalone Standalone
1 Income
Revenue from operations 24,744.52 72,264.37
Other income 426.94 1,356.00
Total income 25,171.46 73,620.37
2 Expenses
(a) Cost of materials consumed 14,769.07 43,538.25
(b) Purchases of stock-in-trade 0.00 61.19
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (710.70) (306.01)
(d) Employee benefit expense 4,251.35 12,892.99
(e) Finance costs 941.24 2,855.58
(f) Depreciation, depletion and amortisation expense 797.28 2,472.81
(f) Other Expenses
1 other expenses 4,495.86 13,067.37
Total other expenses 4,495.86 13,067.37
Total expenses 24,544.10 74,582.18
3 Total profit before exceptional items and tax 627.36 (961.81)
4 Exceptional items (59.83) (59.83)
5 Total profit before tax 567.53 (1,021.64)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 37.04 (16.69)
9 Total tax expenses 37.04 (16.69)
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 530.49 (1,004.95)
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 530.49 (1,004.95)
17 Other comprehensive income net of taxes 88.71 (37.93)
18 Total Comprehensive Income for the period 619.20 (1,042.88)
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 4,150.80 4,150.80
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 1.28 -2.42
Diluted earnings (loss) per share from continuing operations 1.28 -2.42
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 1.28 -2.42
Diluted earnings (loss) per share from continuing and discontinued operations 1.28 -2.42
24 Debt equity ratio 3.3600 3.3600
25 Debt service coverage ratio 1.2100 0.7700
26 Interest service coverage ratio 4.1100 2.0700
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 and recommended by Audit Committee and approved by Board of Directors in their respective meeting held on 5th February, 2026. The Statutory Auditor has reviewed the results for the quarter and nine months ended 31st December, 2025 and issued an unqualified limited review report. 2. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended, prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereafter and other recognized accounting practices and policies to the extent applicable. 3. Effective 21st November 2025, the Government of India consolidated 29 existing labour regulations into 4 Labour Codes. referred to as the “New Labour Codes”. The New Labour Codes have resulted in an increase in the provision for employee benefits on account of recognition of past service costs. Based on the requirements of the New Labour Codes and the relevant Accounting Standard, the Company has assessed and accounted for the estimated incremental impact of Rupees 59.83 Lakh as an Exceptional Item in the statement of profit and loss for the quarter and nine months ended 31st December 2025.Upon notification of the related Rules to the New Labour Codes by the Central/State Government and any further clarification on other aspects of the New Labour Codes, the Company will evaluate and account for additional impact, if any, in subsequent periods. 4. The Company has no Subsidiary, Associate or Joint Venture company(ies), as on 31st December, 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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 YARN 17,001.67 50,625.61
2 FABRIC 8,450.84 23,704.54
3 GARMENT 5,557.34 13,910.72
Total Segment Revenue 31,009.85 88,240.87
Less: Inter segment revenue 6,265.33 15,976.50
Revenue from operations 24,744.52 72,264.37
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 YARN 935.71 1,843.70
2 FABRIC 665.72 1,261.82
3 GARMENT (4.40) (1,039.85)
Total Profit before tax 1,597.03 2,065.67
i. Finance cost 941.24 2,855.58
ii. Other Unallocable Expenditure net off Unallocable income 88.26 231.73
Profit before tax 567.53 (1,021.64)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 YARN 42,148.39 42,148.39
2 FABRIC 13,526.29 13,526.29
3 GARMENT 10,962.28 10,962.28
Total Segment Asset 66,636.96 66,636.96
Un-allocable Assets (2,941.20) (2,941.20)
Net Segment Asset 63,695.76 63,695.76
4 Segment Liabilities
Segment Liabilities
1 YARN 35,438.45 35,438.45
2 FABRIC 12,157.06 12,157.06
3 GARMENT 6,254.08 6,254.08
Total Segment Liabilities 53,849.59 53,849.59
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 53,849.59 53,849.59
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 Item that will not be reclasiified to statement of profit of loss- Remeasurement of post-employment benefits plans 12.11 30.35
Total Amount of items that will not be reclassified to profit and loss 12.11 30.35
2 Income tax relating to items that will not be reclassified to profit or loss 3.05 7.64
3 Amount of items that will be reclassified to profit and loss
1 Item that will not be reclasiified to statement of profit of loss- Fair Value Gain/(Loss) on Cash flow hedges 106.43 (81.04)
Total Amount of items that will be reclassified to profit and loss 106.43 (81.04)
4 Income tax relating to items that will be reclassified to profit or loss 26.78 (20.40)
5 Total Other comprehensive income 88.71 (37.93)