Integrated Filing — IndAS



General information about company

Scrip Code 532896
NSE Symbol MAGNUM
MSEI Symbol NOTLISTED
ISIN INE387I01016
Name of company MAGNUM VENTURES 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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-02-2026
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 14-02-2026   14:00:00
End date and time of board meeting 14-02-2026   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



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 10,188.47 33,625.81
Other income 15.65 84.36
Total income 10,204.12 33,710.17
2 Expenses
(a) Cost of materials consumed 6,401.92 21,968.30
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (544.65) 144.30
(d) Employee benefit expense 1,330.80 4,016.25
(e) Finance costs 996.47 2,886.17
(f) Depreciation, depletion and amortisation expense 1,091.37 3,572.97
(f) Other Expenses
1 Other Expenses 1,125.51 3,014.66
Total other expenses 1,125.51 3,014.66
Total expenses 10,401.42 35,602.65
3 Total profit before exceptional items and tax (197.30) (1,892.48)
4 Exceptional items 0.00 0.00
5 Total profit before tax (197.30) (1,892.48)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (223.40) (222.62)
9 Total tax expenses (223.40) (222.62)
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 26.10 (1,669.86)
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 26.10 (1,669.86)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 26.10 (1,669.86)
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 6,841.13 6,841.13
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 0.04 -2.5
Diluted earnings (loss) per share from continuing operations 0.04 -2.5
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 0.04 -2.5
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 -2.5
24 Debt equity ratio 0.3400 0.3400
25 Debt service coverage ratio 1.8900 0.4700
26 Interest service coverage ratio 0.8700 0.2800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Compliance related to disclosure of certain ratios and other financial information as required under Regulation 52 of SEBI (LODR) Regulations based on Consolidated Financial Results Ratios: 2025-26 (Dec-25) Qtr AND 2025-26 (Sep-25) Qtr AND 2024-25 (Dec-24) Qtr AND 2025-26 (Dec-25) Nine Months AND 2024-25 (Dec-24) Nine Months AND 2024-25 1 Current Ratio 2.59 and 2.46 and 1.98 and 2.59 and 1.98 and 2.33 2 Debt-Equity Ratio 0.34 and 0.34 and 0.22 and 0.34 and 0.22 and 0.25 3 Debt Service Coverage Ratio 1.89 and 0.35 and 2.47 and 0.47 and 2.32 and 5.02 4 Return on Equity 0.00 and 0.00 and 0.01 and -0.02 and 0.01 and 0.01 5 Inventory Turnover Ratio 1.26 and 1.85 and 1.57 and 4.24 and 4.94 and 7.48 6 Trade Receivable Turnover Ratio 1.83 and 1.88 and 2.01 and 6.44 and 4.62 and 6.39 7 Trade Payable Turnover Ratio 1.87 and 1.84 and 1.69 and 5.42 and 4.35 and 6.04 8 Net Capital Turnover Ratio 0.76 and 0.87 and 1.12 and 2.50 and 3.01 and 3.59 9 Net Profit Ratios 0.26 and 1.01 and 8.11 and -4.97 and 1.48 and 2.40 10 Return on Capital Employed 0.01 and 0.01 and 0.01 and 0.01 and 0.02 and 0.03 11 Return on Investments - - - - - - 12 Interest Service Coverage Ratio 0.87 and 0.89 and 1.16 and 0.28 and 0.88 and 0.99 13 Long Term Debt to Working Capital 1.69 and 1.55 and 1.53 and 1.69 and 1.53 and 1.38 14 Operating Profit Margin -2.09 and -1.23 and 0.77 and -5.88 and -1.30 and -0.24 15 Net Profit Margin 0.26 and -1.01 and 8.11 and -4.97 and 1.48 and 2.40 16 Current Liability Ratio 0.16 and 0.18 and 0.21 and 0.16 and 0.21 and 0.18 17 Outstanding Redeemable Preference Shares (Rs. In Lacs) 325.00 and 525.00 and 525.00 and 325.00 and 525.00 and 525.00 18 Outstanding Debt Excluding Lease liabilities (Rs. In Lacs) 23,231.48 and 23,138.43 15,484.90 and 23,231.48 and 15,484.90 and 17,058.29 19 Capital Redemption Reserve (Rs. In Lacs) - - - - - - 20 Debenture Redemption Reserve (Rs. In Lacs) - - - - - - 21 Net Worth (Rs. In Lacs) 21,556.23 and 20,515.02 and 19,810.34 and 21,556.23 and 19,810.34 and 20,936.61 22 Net Profit after tax (Rs. In Lacs) 26.10 and 119.94 and 836.92 and -1,669.86 and 410.15 and 949.58 23 Basic and Diluted Earnings per share (Rs. Per share) Basic EPS 0.04 and 0.18 and 1.31 and -2.50 and 0.64 and 1.45 Diluted EPS 0.04 and 0.18 and 1.31 and -2.50 and 0.64 and 1.45 24 Bad Debt to Account Receivable ratio - - - - - - 25 Total debt to total assets ratio 0.19 and 0.19 and 0.14 and 0.19 and 0.14 and 0.15 Notes: 1. The unaudited consolidated financial results has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 2. After Review by the Audit Committee, the unaudited consolidated financial Results have been approved by the Board of Directors at its meeting held on 14th February, 2026. 3. The financial results for the quarter ended 31st December, 2025 are available on the Company's website (www.magnumventures.in) and the website of BSE (www.bseindia.com) and NSE (www.nseindia.com) 4. The figures for the previous period have been regrouped/ rearranged wherever necessary. 5. EPS for the Quarter are not annualised.



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 Paper 7,442.52 26,747.27
2 Hotel 2,761.61 6,962.90
Total Segment Revenue 10,204.13 33,710.17
Less: Inter segment revenue
Revenue from operations 10,204.13 33,710.17
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper 255.17 101.06
2 Hotel 544.00 892.63
Total Profit before tax 799.17 993.69
i. Finance cost 996.47 2,886.17
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (197.30) (1,892.48)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper 31,128.20 31,128.20
2 Hotel 37,259.18 37,259.18
Total Segment Asset 68,387.38 68,387.38
Un-allocable Assets 0.00 0.00
Net Segment Asset 68,387.38 68,387.38
4 Segment Liabilities
Segment Liabilities
1 Paper 35,643.54 35,643.54
2 Hotel 16,785.07 16,785.07
Total Segment Liabilities 52,428.61 52,428.61
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 52,428.61 52,428.61
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
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