Integrated Filing — IndAS



General information about company

Scrip Code 532629
NSE Symbol MBECL
MSEI Symbol NOTLISTED
ISIN INE748A01016
Name of company McNally Bharat Engineering Company 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 20-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-02-2026
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 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 The Company is primarily engaged in the business of construction and hence no separate disclosure has been made for segment reporting as per IND AS 108- operating segments.
Start date and time of board meeting 20-02-2026   12:30:00
End date and time of board meeting 20-02-2026   16:30:00
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
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? Yes



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 2,491.61 5,828.52
Other income (1.75) 111.48
Total income 2,489.86 5,940.00
2 Expenses
(a) Cost of materials consumed 264.72 1,165.48
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 613.14 1,821.00
(e) Finance costs 50.21 21,064.74
(f) Depreciation, depletion and amortisation expense 61.14 190.19
(f) Other Expenses
1 Outsourcing expenses to job workers 1,570.48 5,031.39
2 Other expenses 6,052.32 16,611.56
Total other expenses 7,622.80 21,642.95
Total expenses 8,612.01 45,884.36
3 Total profit before exceptional items and tax (6,122.15) (39,944.36)
4 Exceptional items 0.00 3,91,813.42
5 Total profit before tax (6,122.15) 3,51,869.06
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (6,122.15) 3,51,869.06
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 (6,122.15) 3,51,869.06
17 Other comprehensive income net of taxes 9.97 29.90
18 Total Comprehensive Income for the period (6,112.18) 3,51,898.96
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 3,333.33 3,333.33
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 -18.37 1055.61
Diluted earnings (loss) per share from continuing operations -18.37 1055.61
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 -18.37 1055.61
Diluted earnings (loss) per share from continuing and discontinued operations -18.37 1055.61
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



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
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 (9.97) (29.90)
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 0.00 0.00
5 Total Other comprehensive income 9.97 29.90





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00 All the loans have been fully settled as per the approved Resolution Plan under NCLT Order dated 19.12.2023 read with Oder dated 23.09.2025 (pronounced on 17.10.2025). However No Due Certificate from the concerned Banks/FIs are yet to be received pendingwhich the Company's accounts are appearing as NPA in RBI records. Hence a Nil disclosure as above being filed.
B Of the total amount outstanding, amount of default as on date 0.00 All the loans have been fully settled as per the approved Resolution Plan under NCLT Order dated 19.12.2023 read with Oder dated 23.09.2025 (pronounced on 17.10.2025). However No Due Certificate from the concerned Banks/FIs are yet to be received pendingwhich the Company's accounts are appearing as NPA in RBI records. Hence a Nil disclosure as above being filed.
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00 All the loans have been fully settled as per the approved Resolution Plan under NCLT Order dated 19.12.2023 read with Oder dated 23.09.2025 (pronounced on 17.10.2025). However No Due Certificate from the concerned Banks/FIs are yet to be received pendingwhich the Company's accounts are appearing as NPA in RBI records. Hence a Nil disclosure as above being filed.
B Of the total amount outstanding, amount of default as on date 0.00 All the loans have been fully settled as per the approved Resolution Plan under NCLT Order dated 19.12.2023 read with Oder dated 23.09.2025 (pronounced on 17.10.2025). However No Due Certificate from the concerned Banks/FIs are yet to be received pendingwhich the Company's accounts are appearing as NPA in RBI records. Hence a Nil disclosure as above being filed.
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00 All the loans have been fully settled as per the approved Resolution Plan under NCLT Order dated 19.12.2023 read with Oder dated 23.09.2025 (pronounced on 17.10.2025). However No Due Certificate from the concerned Banks/FIs are yet to be received pendingwhich the Company's accounts are appearing as NPA in RBI records. Hence a Nil disclosure as above being filed.