Integrated Filing — IndAS



General information about company

Scrip Code 533169
NSE Symbol MANINFRA
MSEI Symbol NOTLISTED
ISIN INE949H01023
Name of company MAN INFRACONSTRUCTION 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 13-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-04-2026
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 13-05-2026   14:00:00
End date and time of board meeting 13-05-2026   16:00:00
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 14,551.78 63,046.14
Other income 4,136.86 16,155.85
Total income 18,688.64 79,201.99
2 Expenses
(a) Cost of materials consumed 4,827.41 21,170.42
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,740.01) (20,829.53)
(d) Employee benefit expense 2,190.18 7,484.48
(e) Finance costs 306.66 1,018.46
(f) Depreciation, depletion and amortisation expense 356.14 1,240.62
(f) Other Expenses
1 Sub Contract/Labour Charges 7,911.99 19,267.08
2 Cost of Land/Development Rights/ Premiums 6,473.93 9,378.05
3 Other Expenses 3,995.22 13,688.11
Total other expenses 18,381.14 42,333.24
Total expenses 13,321.52 52,417.69
3 Total profit before exceptional items and tax 5,367.12 26,784.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,367.12 26,784.30
6 Tax expense
7 Current tax 1,249.50 6,665.95
8 Deferred tax 125.51 726.15
9 Total tax expenses 1,375.01 7,392.10
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 3,992.11 19,392.20
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 112.38 1,708.16
16 Total profit (loss) for period 4,104.49 21,100.36
17 Other comprehensive income net of taxes 791.90 1,313.88
18 Total Comprehensive Income for the period 4,896.39 22,414.24
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 5,045.54 21,358.71
Total comprehensive income for the period attributable to owners of parent non-controlling interests (149.15) 1,055.53
21 Details of equity share capital
Paid-up equity share capital 8,073.33 8,073.33
Face value of equity share capital 2 2
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 1.06 5.07
Diluted earnings (loss) per share from continuing operations 1.06 5.07
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 1.06 5.07
Diluted earnings (loss) per share from continuing and discontinued operations 1.06 5.07
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 4,772.32
Capital work-in-progress 0.00
Investment property 623.17
Goodwill 186.39
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 28,873.26
Non-current financial assets
Non-current investments 3,397.35
Trade receivables, non-current 180.46
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 2,774.92
Total of other non-current financial assets 2,774.92
Total non-current financial assets 6,352.73
Deferred tax assets (net) 1,859.29
Other non-current assets
1 Other non-current assets 223.60
2 Right of use of assets 520.53
Total of other non-current assets 744.13
Total non-current assets 43,411.29
2 Current assets
Inventories 73,798.02
Current financial asset
Current investments 20,736.44
Trade receivables, current 7,139.51
Cash and cash equivalents 8,570.11
Bank balance other than cash and cash equivalents 34,961.78
Loans, current 78,829.35
Other current financial assets
Total of other current financial assets 7,231.90
Total current financial assets 1,57,469.09
Current tax assets (net) 80.65
Other current assets
1 Other current assets 3,035.21
Total of other current assets 3,035.21
Total current assets 2,34,382.97
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,77,794.26
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,073.33
Other equity 2,18,570.47
Total equity attributable to owners of parent 2,26,643.80
Non controlling interest 4,657.76
Total equity 2,31,301.56
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,776.59
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 369.44
2 Other Financial Liabilities 879.91
Total of other non-current financial liabilities 1,249.35
Total non-current financial liabilities 3,025.94
Provisions, non-current 723.98
Deferred tax liabilities (net) 493.51
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 4,243.43
Current liabilities
Current financial liabilities
Borrowings, current 4,009.06
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,371.64
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,013.45
Total Trade payable 7,385.09
Other current financial liabilities
1 Lease Liabilities 242.78
2 Other Financial Liabilities 2,810.02
Total of other current financial liabilities 3,052.80
Total current financial liabilities 14,446.95
Other current liabilities 26,358.62
1 Other current liabilities 26,358.62
Total of other current liabilities 26,358.62
Provisions, current 1,217.02
Current tax liabilities (Net) 226.68
Deferred government grants, Current 0.00
Total current liabilities 42,249.27
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 46,492.70
Total equity and liabilites 2,77,794.26
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 EPC (Engineering, Procurement and Contacting) 7,048.89 30,378.75
2 Real Estate 7,559.53 32,939.04
3 Unallocated 0.00 0.00
Total Segment Revenue 14,608.42 63,317.79
Less: Inter segment revenue 56.64 271.65
Revenue from operations 14,551.78 63,046.14
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC (Engineering, Procurement and Contacting) 2,032.59 7,989.66
2 Real Estate 2,583.23 16,303.82
3 Unallocated 1,170.34 5,217.44
Total Profit before tax 5,786.16 29,510.92
i. Finance cost 306.66 1,018.46
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 5,479.50 28,492.46
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC (Engineering, Procurement and Contacting) 13,807.82 13,807.82
2 Real Estate 1,85,542.02 1,85,542.02
3 Unallocated 78,444.42 78,444.42
Total Segment Asset 2,77,794.26 2,77,794.26
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,77,794.26 2,77,794.26
4 Segment Liabilities
Segment Liabilities
1 EPC (Engineering, Procurement and Contacting) 11,914.90 11,914.90
2 Real Estate 29,257.45 29,257.45
3 Unallocated 9,978.11 9,978.11
Total Segment Liabilities 51,150.46 51,150.46
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 51,150.46 51,150.46
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
1 Remeasurement of Post Employement Benefit Obligation 225.55 170.35
2 Share of other Comprehensive Income in Joint Ventures and Associate, to the extent not to be reclassiifed to profit or loss 6.01 6.24
Total Amount of items that will not be reclassified to profit and loss 231.56 176.59
2 Income tax relating to items that will not be reclassified to profit or loss 0.02 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 560.36 1,137.29
Total Amount of items that will be reclassified to profit and loss 560.36 1,137.29
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 791.90 1,313.88



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 26,784.30
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,018.46
Adjustments for decrease (increase) in inventories (20,780.80)
Adjustments for decrease (increase) in trade receivables, current 1,250.61
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (786.17)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (2,640.09)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (420.73)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 11,805.25
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,240.62
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 2.30
Adjustments for provisions, current 692.35
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (470.82)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 429.20
Adjustments for dividend income 0.38
Adjustments for interest income 13,644.99
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (765.61)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,327.32)
Other adjustments to reconcile profit (loss) (180.24)
Other adjustments for non-cash items 286.45
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (24,291.91)
Net cash flows from (used in) operations 2,492.39
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,461.96
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (4,969.57)
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 73,569.84
Other cash payments to acquire equity or debt instruments of other entities 83,707.02
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 4,906.74
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 21,140.36
Proceeds from sales of property, plant and equipment 1,939.92
Purchase of property, plant and equipment 2,472.88
Proceeds from sales of investment property 26.27
Purchase of investment property 26.81
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 45,689.62
Cash receipts from repayment of advances and loans made to other parties 37,611.51
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 0.38
Interest received 12,650.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (9,952.83)
Net cash flows from (used in) investing activities (32,284.56)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 3,061.86
Payments from changes in ownership interests in subsidiaries 3,775.88
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 32,988.19
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 5,298.60
Repayments of borrowings 1,496.41
Payments of lease liabilities 199.84
Dividends paid 3,505.30
Interest paid 1,170.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (614.83)
Net cash flows from (used in) financing activities 30,585.59
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (6,668.54)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (6,668.54)
Cash and cash equivalents cash flow statement at beginning of period 13,920.19
Cash and cash equivalents cash flow statement at end of period 7,251.65





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 G M KAPADIA & CO Yes 30-04-2027