Integrated Filing — IndAS



General information about company

Scrip Code 539046
NSE Symbol MANAKCOAT
MSEI Symbol NOTLISTED
ISIN INE830Q01018
Name of company MANAKSIA COATED METALS & INDUSTRIES 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 06-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-05-2026   12:30:00
End date and time of board meeting 06-05-2026   17:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 22,745.75 88,448.16
Other income 128.75 1,178.82
Total income 22,874.50 89,626.98
2 Expenses
(a) Cost of materials consumed 15,667.17 67,579.24
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,861.30 (1,800.64)
(d) Employee benefit expense 448.51 1,770.36
(e) Finance costs 654.52 2,924.51
(f) Depreciation, depletion and amortisation expense 271.08 922.10
(f) Other Expenses
1 Other Expenses 3,333.75 12,857.29
Total other expenses 3,333.75 12,857.29
Total expenses 22,236.33 84,252.86
3 Total profit before exceptional items and tax 638.17 5,374.12
4 Exceptional items 0.00 0.00
5 Total profit before tax 638.17 5,374.12
6 Tax expense
7 Current tax 111.78 1,236.78
8 Deferred tax (10.84) 68.59
9 Total tax expenses 100.94 1,305.37
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 537.23 4,068.75
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 537.23 4,068.75
17 Other comprehensive income net of taxes 101.62 185.10
18 Total Comprehensive Income for the period 638.85 4,253.85
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 1,058.34 1,058.34
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.66 4.41
Diluted earnings (loss) per share from continuing operations 0.65 4.32
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 0.66 4.41
Diluted earnings (loss) per share from continuing and discontinued operations 0.65 4.32
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) (a) The Financial Results of the Company for the Quarter and Year Ended 31st March, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 6th May, 2026. The Statutory Auditors of the Company have carried out Audit of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. (b) Comparative figures have been rearranged / regrouped wherever necessary. (c) The above Financial Results of the Company for the Quarter and Year Ended 31st March, 2026 are available at the Company's website www.manaksiacoatedmetals.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. (d) The company had issued and allotted 2,07,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 64 each, within the period of 18 months for Promoters group and 6 months for Non Promoter group from the date of allotment i.e. 30th January 2025. The warrant holders had paid 25% of the total consideration of Rs. 16.25 per �warrant amounting to Rs. 3363.75 �lacs as application money against the above warrants. The Company has allotted 57,90,000 Equity Shares against 57,90,000 warrants on 19.05.2025 after receipt of full consideration, 7,55,000 Equity Shares against 7,55,000 warrants on 06.06.2025 and 49,72,500 Equity Shares against 49,72,500 warrants on 25.06.2025 after receipt of full consideration, 11,82,500 Equity Shares against 11,82,500 warrants on 04.07.2025 after receipt of full consideration. (e) The company had issued and alloted 2,24,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 17 each, within the peirod of 18 months from the date of allotment i.e. 11 October, 2023. The warrant holders had paid 25% of the total consideration of Rs. 4.50 per warrant amounting to Rs. 1008.00 lacs as application money against the above warrants. The Company has alloted 1,09,00,000 Equity Shares against 1,09,00,000 warrants issued on 10.04.2025 and 27,65,000 Equity Shares against 27,65,000 warrants on 11.04.2025 after receipt of full consideration.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 16,802.53
Capital work-in-progress 3,054.00
Investment property 0.05
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 37.61
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 37.61
Deferred tax assets (net) 0.00
Other non-current assets
Total of other non-current assets
Total non-current assets 19,894.19
2 Current assets
Inventories 33,939.78
Current financial asset
Current investments 0.00
Trade receivables, current 9,796.56
Cash and cash equivalents 124.95
Bank balance other than cash and cash equivalents 3,265.47
Loans, current 25.51
Other current financial assets
Total of other current financial assets 192.00
Total current financial assets 13,404.49
Current tax assets (net) 0.00
Other current assets
1 Other current assets 8,242.10
Total of other current assets 8,242.10
Total current assets 55,586.37
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 75,480.56
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,058.34
Other equity 33,837.34
Total equity attributable to owners of parent 34,895.68
Non controlling interest 0.00
Total equity 34,895.68
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7,678.36
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 7,678.36
Provisions, non-current 145.77
Deferred tax liabilities (net) 1,463.66
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 237.94
Total of other non-current liabilities 237.94
Total non-current liabilities 9,525.73
Current liabilities
Current financial liabilities
Borrowings, current 3,861.98
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 24,383.69
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 24,383.69
Other current financial liabilities
1 Other current financial liabilities 1,116.08
Total of other current financial liabilities 1,116.08
Total current financial liabilities 29,361.75
Other current liabilities 1,423.40
1 Other current liabilities 1,423.40
Total of other current liabilities 1,423.40
Provisions, current 18.38
Current tax liabilities (Net) 255.62
Deferred government grants, Current
Total current liabilities 31,059.15
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 40,584.88
Total equity and liabilites 75,480.56
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Metal Products 22,448.11 87,151.44
2 Others 0.0029764 1,296.72
Total Segment Revenue 22,745.75 88,448.16
Less: Inter segment revenue 0.00 0.00
Revenue from operations 22,745.75 88,448.16
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metal Products 1,933.58 9,816.89
2 Others 71.60 143.96
Total Profit before tax 2,005.18 9,960.85
i. Finance cost 598.75 2,721.65
ii. Other Unallocable Expenditure net off Unallocable income 768.25 1,865.08
Profit before tax 638.18 5,374.12
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metal Products 39,922.17 39,922.17
2 Others 3,001.64 3,001.64
Total Segment Asset 42,923.81 42,923.81
Un-allocable Assets 32,556.75 32,556.75
Net Segment Asset 75,480.56 75,480.56
4 Segment Liabilities
Segment Liabilities
1 Metal Products 16,044.63 16,044.63
2 Others 3,129.19 3,129.19
Total Segment Liabilities 19,173.82 19,173.82
Un-allocable Liabilities 21,411.06 21,411.06
Net Segment Liabilities 40,584.88 40,584.88
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 (10.51) (10.51)
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 (91.11) (174.59)
5 Total Other comprehensive income 101.62 185.10



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,374.12
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,721.65
Adjustments for decrease (increase) in inventories (5,241.29)
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (3,880.16)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 922.10
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,344.68
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (720.30)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (4,853.32)
Net cash flows from (used in) operations 520.80
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,408.64
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (887.84)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 2,377.23
Purchase of property, plant and equipment 4,346.36
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties (99.74)
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 202.86
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,666.53)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 8,036.03
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (2,641.54)
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 2,924.52
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,469.97
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (84.40)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 174.59
Net increase (decrease) in cash and cash equivalents 90.19
Cash and cash equivalents cash flow statement at beginning of period 34.76
Cash and cash equivalents cash flow statement at end of period 124.95





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.Bhalotia & Associates Yes 30-06-2027