Integrated Filing — IndAS



General information about company

Scrip Code 502157
NSE Symbol MANGLMCEM
MSEI Symbol NOTLISTED
ISIN INE347A01017
Name of company MANGALAM CEMENT 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-01-2026
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 Cement
Start date and time of board meeting 06-02-2026   13:30:00
End date and time of board meeting 06-02-2026   15:40:00
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 42,138.68 1,26,800.51
Other income 732.81 2,770.22
Total income 42,871.49 1,29,570.73
2 Expenses
(a) Cost of materials consumed 8,248.61 23,127.47
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,805.51) (7,700.48)
(d) Employee benefit expense 3,303.25 10,522.54
(e) Finance costs 1,534.13 4,763.03
(f) Depreciation, depletion and amortisation expense 2,040.39 6,078.70
(f) Other Expenses
1 Power and Fuel 12,126.17 36,145.10
2 Freight and Forwarding 9,627.71 29,182.42
3 Other Expenses 6,137.39 19,234.45
Total other expenses 27,891.27 84,561.97
Total expenses 41,212.14 1,21,353.23
3 Total profit before exceptional items and tax 1,659.35 8,217.50
4 Exceptional items (102.93) (102.93)
5 Total profit before tax 1,556.42 8,114.57
6 Tax expense
7 Current tax 275.95 1,416.66
8 Deferred tax 145.36 326.34
9 Total tax expenses 421.31 1,743.00
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 1,135.11 6,371.57
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 1,135.11 6,371.57
17 Other comprehensive income net of taxes 6.95 21.65
18 Total Comprehensive Income for the period 1,142.06 6,393.22
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 2,749.73 2,749.73
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 4.13 23.17
Diluted earnings (loss) per share from continuing operations 4.13 23.17
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 4.13 23.17
Diluted earnings (loss) per share from continuing and discontinued operations 4.13 23.17
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 Company has one reportable segment, which is Cement. 2. With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. After reviewing the draft Central Rules and the explanatory FAQs released by the Ministry of Labour & Employment (MoLE). The company has assessed and disclosed the financial impact of these changes as Statutory Impact of New Labour Codes under Exceptional Items in the financial results in accordance with the guidelines of The Institute of Chartered Accountants of India, for the three months and nine months ended 31/12/2025. The Company has recognized Rs. 102.93 lakhs as impact of New Labour Codes towards additional liability as past service cost. The Company shall monitor future notifications and clarifications concerning the Labour Codes and will incorporate appropriate accounting effect as needed. 3. During the previous quarter, the Company has opted to claim deduction under Section 80-IA(1) of the Income-tax Act, 1961 with effect from the financial year 2024-25. Accordingly, deferred tax was recomputed and the MAT Credit, which was earlier considered as utilized in the tentative tax computation, was reversed. Consequently, a reversal of MAT Credit utilization amounting to Rs. 814.03 lakhs (net) was recognized and credited to the Statement of profit and loss during the previous quarter and half year ended 30.09.2025. 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 6th February 2026.



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 or Loss 15.85 33.28
Total Amount of items that will not be reclassified to profit and loss 15.85 33.28
2 Income tax relating to items that will not be reclassified to profit or loss 8.90 11.63
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
5 Total Other comprehensive income 6.95 21.65