| Scrip Code | 500460 |
|---|---|
| NSE Symbol | MUKANDLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE304A01026 |
| Name of company | Mukand 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 | 12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 12-01-2026 |
| 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 | 12-02-2026 12:00:00 |
| End date and time of board meeting | 12-02-2026 15:30:00 |
| 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 |
| 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 | 1,33,141.00 | 3,62,074.00 | |
| Other income | 392.00 | 4,536.00 | |
| Total income | 1,33,533.00 | 3,66,610.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 99,201.00 | 2,68,063.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (13,901.00) | (42,004.00) |
| (d) | Employee benefit expense | 6,303.00 | 18,088.00 |
| (e) | Finance costs | 3,972.00 | 11,114.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,551.00 | 4,438.00 |
| (f) | Other Expenses | ||
| 1 | Stores, Spares Components, Tools etc. consumed | 16,097.00 | 46,029.00 |
| 2 | Other Expense | 18,715.00 | 54,096.00 |
| 3 | Expenditure transferred to Capital Account or Capital Work-in-progress | (487.00) | (1,050.00) |
| Total other expenses | 34,325.00 | 99,075.00 | |
| Total expenses | 1,31,451.00 | 3,58,774.00 | |
| 3 | Total profit before exceptional items and tax | 2,082.00 | 7,836.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,082.00 | 7,836.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 1,056.00 | 2,919.00 |
| 9 | Total tax expenses | 1,056.00 | 2,919.00 |
| 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 | 1,026.00 | 4,917.00 |
| 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 | 1,026.00 | 4,917.00 |
| 17 | Other comprehensive income net of taxes | (106.00) | (319.00) |
| 18 | Total Comprehensive Income for the period | 920.00 | 4,598.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 14,451.00 | 14,451.00 | |
| 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 | 0.71 | 3.4 | |
| Diluted earnings (loss) per share from continuing operations | 0.71 | 3.4 | |
| 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 | 0.71 | 3.4 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.71 | 3.4 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 12, 2026. The Auditors have carried out a Limited Review of these Results. 2. Mukand Limited has executed an Agreement for Sale on July 23, 2025 for the sale of land parcels admeasuring approx. 17.77 acres together with 50% undivided right, title and interest in the access road admeasuring approx. 2.73 acres and for grant of perpetual nonexclusive right of way over a land parcel admeasuring 0.16 acre or thereabouts situated at Kalwe and Dighe, in Thane District for a consideration of approx. Rs.673 Crore and has received an advance of Rs.110 Crore from the purchaser. This transaction is subject to necessary approvals/ permission/ NOCs from Government and various concerned authorities and fulfilment of conditions precedent. The said asset has been shown as ‘Assets Held for Sale’ in accordance with Ind AS-105. 3.The Government of India has implemented four new labour codes (Codes) including the codes on Wages, 2019, w.e.f. 21st November 2025. The company has given effect of Gratuity and Leave Encashment considering uniform definition of wages as per the Codes on Wages in standalone financial results and consolidated financial results for the quarter and nine months ended 31st December 2025. The Company continues to monitor the finalization of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effects on the basis of such developments as and when needed. 4.National Company Law Tribunal (“NCLT”) vide its order dated April 29, 2025 approved the Scheme of demerger of Stainless Steel Cold Finished Bars and Wires business of Mukand Sumi Metal Processing Ltd into Mukand Ltd. with effect from April 01,2024. The figures in respect of corresponding previous year’s quarter /period are restated as computed by the Management. The effect of scheme of arrangement on the amounts of Revenue and Profit after tax published in previous periods are as shown below. Rs in Crore Particulars Quarter ended 31-Dec-2024 Nine Months ended 31-Dec-2024 Revenue from operations: As published in previous periods 1,262.27 3,783.10 As restated for the effect of Scheme 1,262.27 3,783.10 of arrangement Profit after tax: As published in previous periods 14.88 64.99 As restated for the effect of Scheme 14.93 64.53 of arrangement 5. Figures in respect of the previous period have been regrouped / recast wherever necessary in case of the above results. |
|---|
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Speciality Steel | 1,28,863.00 | 3,52,683.00 | ||||
| 2 | Industrial Machinery & Engineering Contracts | 4,335.00 | 9,631.00 | ||||
| Total Segment Revenue | 1,33,198.00 | 3,62,314.00 | |||||
| Less: Inter segment revenue | 57.00 | 240.00 | |||||
| Revenue from operations | 1,33,141.00 | 3,62,074.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Speciality Steel | 5,828.00 | 16,573.00 | ||||
| 2 | Industrial Machinery & Engineering Contracts | 578.00 | (583.00) | ||||
| Total Profit before tax | 6,406.00 | 15,990.00 | |||||
| i. Finance cost | 3,789.00 | 10,533.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 535.00 | (2,379.00) | |||||
| Profit before tax | 2,082.00 | 7,836.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Speciality Steel | 3,14,556.00 | 3,14,556.00 | ||||
| 2 | Industrial Machinery & Engineering Contracts | 44,070.00 | 44,070.00 | ||||
| Total Segment Asset | 3,58,626.00 | 3,58,626.00 | |||||
| Un-allocable Assets | 40,913.00 | 40,913.00 | |||||
| Net Segment Asset | 3,99,539.00 | 3,99,539.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Speciality Steel | 1,05,708.00 | 1,05,708.00 | ||||
| 2 | Industrial Machinery & Engineering Contracts | 7,696.00 | 7,696.00 | ||||
| Total Segment Liabilities | 1,13,404.00 | 1,13,404.00 | |||||
| Un-allocable Liabilities | 1,89,465.00 | 1,89,465.00 | |||||
| Net Segment Liabilities | 3,02,869.00 | 3,02,869.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 142.00 | 427.00 |
| 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 | (36.00) | (108.00) |
| 5 | Total Other comprehensive income | (106.00) | (319.00) |