| 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 | 14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-04-2026 |
| 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 | Standalone |
| 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 | Single segment |
| Description of single segment | Iron and Steel |
| Start date and time of board meeting | 14-05-2026 17:00:00 |
| End date and time of board meeting | 14-05-2026 18:30:00 |
| 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 |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 25-02-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://www.mukand.com/wp-content/uploads/2025/04/RPT_Policy_Mukand-17-04-2025.pdf |
| 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? | No |
| As there is no default on Loans and Debt Securities, the same is 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 | 01-01-2026 | 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,21,798.00 | 4,76,230.00 | |
| Other income | 51,444.00 | 57,414.00 | |
| Total income | 1,73,242.00 | 5,33,644.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 89,927.00 | 3,57,485.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,922.00) | (44,297.00) |
| (d) | Employee benefit expense | 4,870.00 | 19,941.00 |
| (e) | Finance costs | 3,722.00 | 14,458.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,400.00 | 5,433.00 |
| (f) | Other Expenses | ||
| 1 | Stores, Spares Components, Tools etc, | 15,199.00 | 58,787.00 |
| 2 | Other Expenditure | 16,713.00 | 67,407.00 |
| 3 | Expenditure transferred to Capital Account/ Capital work-in-Progress | (583.00) | (583.00) |
| Total other expenses | 31,329.00 | 1,25,611.00 | |
| Total expenses | 1,29,326.00 | 4,78,631.00 | |
| 3 | Total profit before exceptional items and tax | 43,916.00 | 55,013.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 43,916.00 | 55,013.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (12,121.00) | (9,202.00) |
| 9 | Total tax expenses | (12,121.00) | (9,202.00) |
| 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 | 56,037.00 | 64,215.00 |
| 12 | Profit (loss) from discontinued operations before tax | 739.00 | (746.00) |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 739.00 | (746.00) |
| 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 | 56,776.00 | 63,469.00 |
| 17 | Other comprehensive income net of taxes | 13,060.00 | 12,740.00 |
| 18 | Total Comprehensive Income for the period | 69,836.00 | 76,209.00 |
| 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 | 14,451.00 | 14,451.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 1,54,903.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 38.78 | 44.44 | |
| Diluted earnings (loss) per share from continuing operations | 38.78 | 44.44 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0.51 | -0.52 | |
| Diluted earnings (loss) per share from discontinued operations | 0.51 | -0.52 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 39.29 | 43.92 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 39.29 | 43.92 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 14, 2026. The Statutory auditors have carried out audit of the standalone financial results for the year ended March 31, 2026, and have issued an unmodified opinion. 2.The Board of Directors have recommended a final dividend of Rs. 3 per equity share (30%) including special dividend of Rs.1 per equity share (10%), which is subject to approval of Shareholders. 3.In the current quarter, the Company has executed two Conveyance deeds for the sale of land parcels of the Company, situated at Dighe (i) a portion of the land admeasuring approximately of 14.18 acres and (ii) 50% undivided share, right, title and interest into or upon the land parcels admeasuring approximately of 2.44 acres. This transaction has been accounted, and the resultant surplus has been included in Other Income. The sale of land admeasuring approximately 3.07 acres situated at Kalwe and 50% undivided share, right, title and interest into or upon the land parcels admeasuring approximately of 0.06 acres situated at Dighe was completed on May 12, 2026 upon receipt of the necessary approvals from the concerned Government authorities. The transaction will therefore be accounted for during the first quarter of FY 2026–27. Hence, the said land has been disclosed as “Assets Held for Sale” in accordance with Ind AS 105. 4.The Board of Directors of the Company in its meeting held on May 16, 2025 approved sale and transfer of part of Industrial Machinery Division namely designing, manufacturing, Erection and Commissioning of EOT Cranes, other material handling and process plant equipment activities of the Company (“Business”) on a going concern basis by way of slump sale to Mukand Heavy Engineering Limited (“MHEL”), a wholly owned subsidiary of the Company, through execution of Business Transfer Agreement (“BTA”). The BTA was executed on October 18, 2025. The slump sale has been completed on March 31, 2026, after the closing hours against the receipt of purchase consideration of Rs.45.78 crore discharged in the form of 26,347 equity shares fully paid up, issued and allotted by MHEL. The difference, being the surplus of value of purchase consideration received over net assets (i.e., the value of assets over the value of the liabilities) transferred to MHEL pursuant to the slump sale, has been credited to Capital Reserve. Summary of Asset and Liabilities transferred: Particulars Amount Total Assets (A) 91.62 Total Liabilities (B) 46.37 Net Assets (A-B) 45.25 Less: Purchase Consideration Received 45.78 Capital Reserve 0.53 Other Comprehensive Income for the current quarter and year ended includes Rs.173.65 crores towards change in fair value of investment in MHEL. As per the applicable Ind AS, the Business is disclosed as Discontinued Operations for all the periods presented in these standalone financial results of the Company in accordance with Ind AS 105. Since the transaction is with a wholly owned subsidiary Company, there is no impact on the audited consolidated financial results. The results of the Business classified as Discontinued Operations in the audited standalone financial results are as under: Particulars Quarter Ended Year Ended 31-Mar-2026 31-Dec-2025 31-Mar-2025 31-Mar-2026 31-Mar-2025 Total Income 53.34 30.74 59.93 129.81 226.55 Total Expenses 45.95 34.88 49.16 137.27 192.20 Profit / (loss) before exceptional items and tax 7.39 (4.14) 10.77 (7.46) 34.35 Exceptional items - - - - Profit / (loss) before tax 7.39 (4.14) 10.77 (7.46) 34.35 Total tax expenses / (benefit) - - - - - Net profit /(loss) for the period 7.39 (4.14) 10.77 (7.46) 34.35 5.The Government of India has implemented four new labour codes (“Codes”) including the code 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 Code on Wages in standalone financial results and consolidated financial results for the year ended 31st March 2026. The Government of India has notified the related rules under the New Labour Codes on 8th May, 2026. The Company is in the process of evaluating impact of these Rules and pending State Rules and other aspects of Labour Code, would provide appropriate accounting effects on the basis of such developments as and when needed. 6.Since the Segment information as per Ind AS 108 Operating Segment is provided on the basis of Consolidated Financial Results, the same is not provided separately for Standalone Financial Results. 7.The figures of last quarter are the balancing figures between audited figures in respect of full financial year and the published year-to-date figures up to the third quarter of the respective financial year, which were subjected to Limited Review. 8.Figures in respect of the previous period have been regrouped / recast wherever necessary in case of the above results. By Order of the Board of Directors For Mukand Ltd., Niraj Bajaj Chairman & Managing Director Place : Mumbai Date : May 14, 2026 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 45,522.00 | |
| Capital work-in-progress | 5,517.00 | |
| Investment property | ||
| Goodwill | 0.00 | |
| Other intangible assets | 109.00 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 24,869.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 24,815.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 1,733.00 |
| Total of other non-current financial assets | 1,733.00 | |
| Total non-current financial assets | 51,417.00 | |
| Deferred tax assets (net) | 7,441.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 11,323.00 |
| Total of other non-current assets | 11,323.00 | |
| Total non-current assets | 1,21,329.00 | |
| 2 | Current assets | |
| Inventories | 2,38,407.00 | |
| Current financial asset | ||
| Current investments | 1,000.00 | |
| Trade receivables, current | 37,353.00 | |
| Cash and cash equivalents | 1,536.00 | |
| Bank balance other than cash and cash equivalents | 414.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 5,729.00 | |
| Total current financial assets | 46,032.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 11,232.00 |
| Total of other current assets | 11,232.00 | |
| Total current assets | 2,95,671.00 | |
| 3 | Non-current assets classified as held for sale | 999.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 4,17,999.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 14,451.00 | |
| Other equity | 1,54,903.00 | |
| Total equity attributable to owners of parent | 1,69,354.00 | |
| Non controlling interest | ||
| Total equity | 1,69,354.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 26,563.00 | |
| 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 | Other Financial liabilities | 45.00 |
| Total of other non-current financial liabilities | 45.00 | |
| Total non-current financial liabilities | 26,608.00 | |
| Provisions, non-current | 5,203.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 31,811.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 1,43,107.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 5,091.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 49,525.00 | |
| Total Trade payable | 54,616.00 | |
| Other current financial liabilities | ||
| 1 | Other Financial Liabilities | 2,999.00 |
| Total of other current financial liabilities | 2,999.00 | |
| Total current financial liabilities | 2,00,722.00 | |
| Other current liabilities | 16,112.00 | |
| 1 | Other Current Liabilities | 15,412.00 |
| 2 | Short Term provisions | 700.00 |
| Total of other current liabilities | 16,112.00 | |
| Provisions, current | 0.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 2,16,834.00 | |
| 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 | 2,48,645.00 | |
| Total equity and liabilites | 4,17,999.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 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 | |||||||
| 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 | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Actuarial Gain/(Loss) on defined benefit obligations | 51.00 | (308.00) |
| 2 | Net Gains/(Loss) on Fair Value changes of Equity Instruments | 17,365.00 | 17,365.00 |
| 3 | Deferred Tax (Charge)/Credit | (4,393.00) | (4,285.00) |
| 4 | Actuarial Gain/(Loss) on defined benefit obligations | 37.00 | (32.00) |
| Total Amount of items that will not be reclassified to profit and loss | 13,060.00 | 12,740.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 13,060.00 | 12,740.00 |
| 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 | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 55,013.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 11,576.00 | |||||
| Adjustments for decrease (increase) in inventories | (37,629.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 5,374.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 221.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | (3,156.00) | |||||
| Adjustments for other financial assets, non-current | (12,239.00) | |||||
| Adjustments for other financial assets, current | 5,622.00 | |||||
| Adjustments for other bank balances | (3.00) | |||||
| Adjustments for increase (decrease) in trade payables, current | (4,787.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (15,247.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 5,433.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (1,583.00) | |||||
| Adjustments for other financial liabilities, non-current | 8.00 | |||||
| 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 | (55,482.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (798.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (1,02,690.00) | |||||
| Net cash flows from (used in) operations | (47,677.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 527.00 | |||||
| Other inflows (outflows) of cash | (3,587.00) | |||||
| Net cash flows from (used in) operating activities | (51,791.00) | |||||
| 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 | 1,000.00 | |||||
| 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 | 61,660.00 | |||||
| Purchase of property, plant and equipment | 6,624.00 | |||||
| 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 | 0.00 | |||||
| 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 | 51.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (938.00) | |||||
| Net cash flows from (used in) investing activities | 53,149.00 | |||||
| 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 | 0.00 | |||||
| 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 | 13,736.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 2,878.00 | |||||
| Interest paid | 12,199.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (630.00) | |||||
| Net cash flows from (used in) financing activities | (1,971.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (613.00) | |||||
| 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 | (613.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 2,149.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,536.00 | |||||
| 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 | DHC & Co | Yes | 31-10-2028 | ||
|---|---|---|---|---|---|
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | MUKAND LIMITED | Bachharaj & Company Pvt Ltd | Promoter Group Company | Purchase of goods or services | 8.00 | Approved | 8.00 | 0.00 | 1.00 | ||||||||||||||||
| 2 | MUKAND LIMITED | Bajaj General Insurance Co ltd | Company under Common Control | Purchase of goods or services | 151.00 | Approved | 151.00 | 66.00 | 79.00 | ||||||||||||||||
| 3 | MUKAND LIMITED | Bachhraj and Company Pvt Ltd | Promoter Group Company | Interest paid | 434.00 | Approved | 434.00 | 0.00 | 0.00 | ||||||||||||||||
| 4 | MUKAND LIMITED | Bachhraj Factories Pvt Ltd | Promoter Group Company | Interest paid | 386.00 | Approved | 386.00 | 0.00 | 0.00 | ||||||||||||||||
| 5 | MUKAND LIMITED | Bajaj Sevashram Pvt Ltd | Promoter Group Company | Interest paid | 30.00 | Approved | 30.00 | 0.00 | 0.00 | ||||||||||||||||
| 6 | MUKAND LIMITED | Jamnalal Sons Pvt Ltd | Promoter Group Company | Interest paid | 936.00 | Approved | 936.00 | 0.00 | 0.00 | ||||||||||||||||
| 7 | MUKAND LIMITED | Baroda Industries Pvt. Ltd | Promoter Group Company | Interest paid | 127.00 | Approved | 127.00 | 0.00 | 0.00 | ||||||||||||||||
| 8 | MUKAND LIMITED | KAMALNAYAN INVESTMENTS & TRADING PV | Promoter Group Company | Interest paid | 38.00 | Approved | 38.00 | 0.00 | 0.00 | ||||||||||||||||
| 9 | MUKAND LIMITED | MADHUR SECURITIES PVT LTD | Promoter Group Company | Interest paid | 19.00 | Approved | 19.00 | 0.00 | 0.00 | ||||||||||||||||
| 10 | MUKAND LIMITED | NIRAJ HOLDING PVT LTD | Promoter Group Company | Interest paid | 39.00 | Approved | 39.00 | 0.00 | 0.00 | ||||||||||||||||
| 11 | MUKAND LIMITED | Bajaj Sevashram Pvt Ltd | Promoter Group Company | Inter-corporate deposit | 4,000.00 | Approved | 4,000.00 | 0.00 | 4,027.00 | ||||||||||||||||
| 12 | MUKAND LIMITED | Jamnalal Sons Pvt Ltd | Promoter Group Company | Inter-corporate deposit | 8,500.00 | Approved | 8,500.00 | 17,600.00 | 7,560.00 | ||||||||||||||||
| 13 | MUKAND LIMITED | KAMALNAYAN INVESTMENTS & TRADING PV | Promoter Group Company | Inter-corporate deposit | 5,000.00 | Approved | 5,000.00 | 0.00 | 5,034.00 | ||||||||||||||||
| 14 | MUKAND LIMITED | MADHUR SECURITIES PVT LTD | Promoter Group Company | Inter-corporate deposit | 2,500.00 | Approved | 2,500.00 | 0.00 | 2,517.00 | ||||||||||||||||
| 15 | MUKAND LIMITED | Bachhraj Factories Pvt Ltd | Promoter Group Company | Inter-corporate deposit | 5,000.00 | Approved | 5,000.00 | 7,558.00 | 2,520.00 | ||||||||||||||||
| 16 | MUKAND LIMITED | Baroda Industries Pvt. Ltd | Promoter Group Company | Inter-corporate deposit | 2,500.00 | Approved | 2,500.00 | 2,519.00 | 0.00 | ||||||||||||||||
| 17 | MUKAND LIMITED | NIRAJ HOLDING PVT LTD | Promoter Group Company | Inter-corporate deposit | 5,000.00 | Approved | 5,000.00 | 0.00 | 3,502.00 | ||||||||||||||||
| 18 | MUKAND LIMITED | Bajaj Finserv Asset Management Company Ltd. | Promoter Group Company | Investment | 1,000.00 | Approved | 1,000.00 | 0.00 | 1,000.00 | ||||||||||||||||
| 19 | MUKAND LIMITED | Bajaj Finserv Asset Management Company Ltd. | Promoter Group Company | Sale of goods or services | 11.00 | Approved | 11.00 | 12.00 | 12.00 | ||||||||||||||||
| 20 | MUKAND LIMITED | Bombay Forgings Ltd | Associate | Any other transaction | Reimbursements | 9.00 | Approved | 9.00 | 43.00 | 52.00 | |||||||||||||||
| 21 | MUKAND LIMITED | Hind Musafir Agency Ltd | Promoter Group Company | Purchase of goods or services | 62.00 | Approved | 62.00 | 3.00 | 8.00 | ||||||||||||||||
| 22 | MUKAND LIMITED | Hindustan Housing Co. Ltd. | Associate | Purchase of goods or services | 5.00 | Approved | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 23 | MUKAND LIMITED | Hospet Steels Ltd | Promoter Group Company | Purchase of goods or services | 4,480.00 | Approved | 4,480.00 | 942.00 | 1,290.00 | ||||||||||||||||
| 24 | MUKAND LIMITED | Jamnalal Sons Pvt Ltd | Wholly owned Subsidiary | Sale of goods or services | 374.00 | Approved | 374.00 | 1,67,000.00 | 1,67,147.00 | ||||||||||||||||
| 25 | MUKAND LIMITED | Mukand Heavy Engineering Ltd. | Wholly owned Subsidiary | Sale of goods or services | 124.00 | Approved | 124.00 | 0.00 | 0.00 | ||||||||||||||||
| 26 | MUKAND LIMITED | Mukand Heavy Engineering Ltd. | Wholly owned Subsidiary | Interest received | 1,173.00 | Approved | 1,173.00 | 0.00 | 0.00 | ||||||||||||||||
| 27 | MUKAND LIMITED | Mukand Heavy Engineering Ltd. | Wholly owned Subsidiary | Inter-corporate deposit | 4,763.00 | Approved | 4,763.00 | 20,497.00 | 25,428.00 | ||||||||||||||||
| 28 | MUKAND LIMITED | Mukand Sumi Special Steel Ltd | Company under Common Control | Purchase of goods or services | 2,715.00 | Approved | 2,715.00 | 13,054.00 | 14,110.00 | ||||||||||||||||
| 29 | MUKAND LIMITED | Mukand Sumi Special Steel Ltd | Company under Common Control | Sale of goods or services | 94,603.00 | Approved | 94,603.00 | 4,605.00 | 4,178.00 | ||||||||||||||||
| 30 | MUKAND LIMITED | Mukand Sumi Special Steel Ltd | Company under Common Control | Purchase of goods or services | 312.00 | Approved | 312.00 | 0.00 | 0.00 | ||||||||||||||||
| 31 | MUKAND LIMITED | Mukand Sumi Special Steel Ltd | Company under Common Control | Sale of goods or services | 2,988.00 | Approved | 2,988.00 | 0.00 | 0.00 | ||||||||||||||||
| 32 | MUKAND LIMITED | Mukand Sumi Special Steel Ltd | Company under Common Control | Inter-corporate deposit | 830.00 | Approved | 830.00 | 0.00 | 0.00 | ||||||||||||||||
| 33 | MUKAND LIMITED | Mukand Sumi Special Steel Ltd | Company under Common Control | Interest received | 1.00 | Approved | 1.00 | 0.00 | 0.00 | ||||||||||||||||
| 34 | MUKAND LIMITED | Niraj Bajaj | Director | Remuneration | 96.00 | Approved | 96.00 | 0.00 | 0.00 | ||||||||||||||||
| 35 | MUKAND LIMITED | Dhanesh K Goradia | KMP | Remuneration | 33.00 | Approved | 33.00 | 0.00 | 0.00 | ||||||||||||||||
| 36 | MUKAND LIMITED | Rajendra Sawant | KMP | Remuneration | 23.00 | Approved | 23.00 | 0.00 | 0.00 | ||||||||||||||||
| 37 | MUKAND LIMITED | Nirav Bajaj | Director | Remuneration | 22.00 | Approved | 22.00 | 0.00 | 0.00 | ||||||||||||||||
| 38 | MUKAND LIMITED | R Sankaran | Director | Remuneration | 5.00 | Approved | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 39 | MUKAND LIMITED | A.M.Kulkarni | DIrector | Remuneration | 5.00 | Approved | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 40 | MUKAND LIMITED | Prem Kumar Chandrani | Director | Remuneration | 5.00 | Approved | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 41 | MUKAND LIMITED | Smt. Tasneem Vikram Singh Mehta | DIrector | Remuneration | 5.00 | Approved | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 42 | MUKAND LIMITED | NIRAJ HOLDING PVT LTD | Promoter Group Company | Inter-corporate deposit | 8,500.00 | Approved | 8,500.00 | 0.00 | 0.00 | ||||||||||||||||
| 43 | MUKAND LIMITED | Bachhraj and Company Pvt Ltd | Promoter Group Company | Inter-corporate deposit | 7,500.00 | Approved | 7,500.00 | 8,566.00 | 1,008.00 | ||||||||||||||||
| 44 | MUKAND LIMITED | Jamnalal Sons Pvt Ltd | Promoter Group Company | Inter-corporate deposit | 18,500.00 | Approved | 18,500.00 | 0.00 | 0.00 | ||||||||||||||||
| 45 | MUKAND LIMITED | Mukand Heavy Engineering Ltd. | Wholly owned Subsidiary | Any other transaction | Slump Sale | 4,578.00 | Approved | 4,578.00 | 0.00 | 0.00 | |||||||||||||||
| 46 | MUKAND LIMITED | Mukand Heavy Engineering Ltd. | Wholly owned Subsidiary | Investment | 4,578.00 | Approved | 4,578.00 | 0.00 | 0.00 | ||||||||||||||||
| 47 | MUKAND LIMITED | Mukand Heavy Engineering Ltd. | Wholly owned Subsidiary | Purchase of goods or services | 390.00 | Approved | 390.00 | 0.00 | 0.00 | ||||||||||||||||
| 48 | MUKAND LIMITED | Mukand Sumi Metals Processing Ltd. | Wholly owned Subsidiary | Sale of goods or services | 200.00 | Approved | 200.00 | 0.00 | 42.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 1,92,558.00 | ||||||||||||||||||||||||