| Scrip Code | 539044 |
|---|---|
| NSE Symbol | MANAKSTEEL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE824Q01011 |
| Name of company | MANAKSIA STEELS 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 | 22-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 15-05-2026 |
| 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 | Metals |
| Start date and time of board meeting | 22-05-2026 13:00:00 |
| End date and time of board meeting | 22-05-2026 16:15:00 |
| 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 | 31-01-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://manaksiasteels.com/wp-content/uploads/2026/02/Policy-on-Related-Party-Transactions.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 |
| The disclosure for default on loans & debt securities is not applicable to the entity. | |
| 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 | 31,008.08 | 1,05,319.18 | |
| Other income | (184.49) | 431.99 | |
| Total income | 30,823.59 | 1,05,751.17 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 25,747.71 | 89,076.62 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,758.77) | (3,453.46) |
| (d) | Employee benefit expense | 547.17 | 2,029.78 |
| (e) | Finance costs | 669.10 | 1,578.78 |
| (f) | Depreciation, depletion and amortisation expense | 257.93 | 934.50 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,814.26 | 10,441.85 |
| Total other expenses | 2,814.26 | 10,441.85 | |
| Total expenses | 28,277.40 | 1,00,608.07 | |
| 3 | Total profit before exceptional items and tax | 2,546.19 | 5,143.10 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,546.19 | 5,143.10 |
| 6 | Tax expense | ||
| 7 | Current tax | 679.61 | 1,138.06 |
| 8 | Deferred tax | (4.62) | 188.09 |
| 9 | Total tax expenses | 674.99 | 1,326.15 |
| 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 | 1,871.20 | 3,816.95 |
| 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 | 1,871.20 | 3,816.95 |
| 17 | Other comprehensive income net of taxes | (749.15) | (538.50) |
| 18 | Total Comprehensive Income for the period | 1,122.05 | 3,278.45 |
| 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 | 655.34 | 655.34 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 33,240.04 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 2.86 | 5.82 | |
| Diluted earnings (loss) per share from continuing operations | 2.86 | 5.82 | |
| 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 | 2.86 | 5.82 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.86 | 5.82 | |
| 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) | (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 22nd 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) The Consolidated Financial Results comprise of Manaksia Steels Limited, its wholly owned subsidiary, Federated Steel Mills Limited, Far East Steel Industries Limited and Sumo Agrochem Limited. (c) As the Company's business activity falls within a single primary business segment Metals the disclosure requirements of Ind AS 108 Operating Segments are not applicable. (d) Comparative figures have been rearranged / regrouped wherever necessary. (f) The Government of lndia has consolidated 29 existing labour laws into four Labour Codes: Code on Wages, 2019; Code on Social Security, 2020; Industrial Relations Code, 2020; and Occupational Safety, Healtlh and Working Conditions Code, 2020. These Codes became effective from November 21, 2025. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate understanding of the regulatory changes and to enable assessment of their financial implications. Based on the information presently available, the impact arising from the implementation of the Labour Codes in respect of the Company’s own employees has been considered in the standalone and consolidated financial results and is not material. Management is in the process of assessing the impact in respect of contractual labour engaged by the Company and, based on the assessment carried out to date, does not expect such impact to be material. The Central and State Rules under the Labour Codes are yet to be notified and, upon such notification, the Company will reassess and recognise the impact, if any, on employee benefit obligations in accordance with applicable accounting standards. (g) The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Financial Results are available on the Stock Exchange websites, www.nseindia.com and www.bseindia.com and on the Company's website www.manaksiasteels.com |
|---|
| 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 | 14,080.02 | ||
| Capital work-in-progress | 3,270.91 | ||
| Investment property | 0.00 | ||
| 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 | 4,112.59 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | |||
| 1 | Other Financial Assets | 621.67 | |
| Total of other non-current financial assets | 621.67 | ||
| Total non-current financial assets | 4,734.26 | ||
| Deferred tax assets (net) | 0.00 | ||
| Other non-current assets | |||
| 1 | Other Non-Current Assets | 66.94 | |
| Total of other non-current assets | 66.94 | ||
| Total non-current assets | 22,152.13 | ||
| 2 | Current assets | ||
| Inventories | 14,689.51 | ||
| Current financial asset | |||
| Current investments | 6,864.60 | ||
| Trade receivables, current | 6,422.30 | ||
| Cash and cash equivalents | 292.28 | ||
| Bank balance other than cash and cash equivalents | 22.74 | ||
| Loans, current | 0.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 1,501.82 | ||
| Total current financial assets | 15,103.74 | ||
| Current tax assets (net) | 50.40 | ||
| Other current assets | |||
| 1 | Other current assets | 7,443.72 | |
| Total of other current assets | 7,443.72 | ||
| Total current assets | 37,287.37 | ||
| 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 | 59,439.50 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 655.34 | ||
| Other equity | 33,240.04 | ||
| Total equity attributable to owners of parent | 33,895.38 | ||
| Non controlling interest | |||
| Total equity | 33,895.38 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0.00 | ||
| 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 | |||
| 1 | Lease Liabilities | 182.77 | |
| Total of other non-current financial liabilities | 182.77 | ||
| Total non-current financial liabilities | 182.77 | ||
| Provisions, non-current | 137.15 | ||
| Deferred tax liabilities (net) | 690.86 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| Total of other non-current liabilities | |||
| Total non-current liabilities | 1,010.78 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 14,918.37 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 140.41 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,688.25 | ||
| Total Trade payable | 4,828.66 | ||
| Other current financial liabilities | |||
| 1 | Lease Liabilities | 37.55 | |
| 2 | Other current financial liabilities | 642.49 | |
| Total of other current financial liabilities | 680.04 | ||
| Total current financial liabilities | 20,427.07 | ||
| Other current liabilities | 4,030.24 | ||
| 1 | Other current liabilities | 4,030.24 | |
| Total of other current liabilities | 4,030.24 | ||
| Provisions, current | 76.03 | ||
| Current tax liabilities (Net) | 0.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 24,533.34 | ||
| 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 | 25,544.12 | ||
| Total equity and liabilites | 59,439.50 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| 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 22nd 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) The Consolidated Financial Results comprise of Manaksia Steels Limited, its wholly owned subsidiary, Federated Steel Mills Limited, Far East Steel Industries Limited and Sumo Agrochem Limited. (c) As the Company's business activity falls within a single primary business segment Metals the disclosure requirements of Ind AS 108 Operating Segments are not applicable. (d) Comparative figures have been rearranged / regrouped wherever necessary. (f) The Government of lndia has consolidated 29 existing labour laws into four Labour Codes: Code on Wages, 2019; Code on Social Security, 2020; Industrial Relations Code, 2020; and Occupational Safety, Healtlh and Working Conditions Code, 2020. These Codes became effective from November 21, 2025. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate understanding of tile regulatory changes and to enable assessment of their financial implications. Based on the information presently available, the impact arising from the implementation of the Labour Codes in respect of the Company’s own employees has been considered in the standalone and consolidated financial results and is not material. Management is in the process of assessing the impact in respect of contractual labour engaged by the Company and, based on the assessment carried out to date, does not expect such impact to be material. The Central and State Rules under the Labour Codes are yet to be notified and, upon such notification, the Company will reassess and recognise the impact, if any, on employee benefit obligations in accordance with applicable accounting standards. (g) The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Financial Results are available on the Stock Exchange websites, www.nseindia.com and www.bseindia.com and on the Company's website www.manaksiasteels.com |
|---|
| 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 | Remeasurement Gains/(Losses) on Post Employment Difined Benefit Plans | 4.86 | 9.22 |
| 2 | Gains/(Losses) from Investment in Equity Instruments designated at FVTOCI | (878.40) | (636.40) |
| Total Amount of items that will not be reclassified to profit and loss | (873.54) | (627.18) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (124.39) | (88.68) |
| 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 | (749.15) | (538.50) |
| 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 | 5,143.10 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,421.19 | |||||
| Adjustments for decrease (increase) in inventories | (1,404.05) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,617.21) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,934.33) | |||||
| Adjustments for decrease (increase) in other non-current assets | (29.86) | |||||
| Adjustments for other financial assets, non-current | (2.39) | |||||
| Adjustments for other financial assets, current | (252.31) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 2,869.01 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 3,940.93 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 934.50 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 22.54 | |||||
| Adjustments for provisions, non-current | 19.72 | |||||
| Adjustments for other financial liabilities, current | 119.27 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.04 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 67.28 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (5.42) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| 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) | 2,148.83 | |||||
| Net cash flows from (used in) operations | 7,291.93 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,085.30 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 6,206.63 | |||||
| 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 | 8.00 | |||||
| Purchase of property, plant and equipment | 3,740.28 | |||||
| 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 | 0.04 | |||||
| Interest received | 160.94 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 3,887.94 | |||||
| Net cash flows from (used in) investing activities | 316.64 | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 5,446.69 | |||||
| Payments of lease liabilities | 56.86 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 1,524.26 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (7,027.81) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (504.54) | |||||
| 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 | (504.54) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 796.82 | |||||
| Cash and cash equivalents cash flow statement at end of period | 292.28 | |||||
| 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 K AGRAWAL AND CO. CHARTERED ACCOUNTANTS LLP | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|
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 | Manaksia Steels Limited | Manaksia Limited | Entities with joint control or significant influence over entity | Sale of goods or services | 7,500.00 | As approved by the Audit Committee, Board of Directors and Shareholders | 1,378.88 | 169.41 | 0.00 | ||||||||||||||||
| 2 | Manaksia Steels Limited | Manaksia Limited | Entities with joint control or significant influence over entity | Purchase of goods or services | 100.00 | As approved by the Audit Committee & Board of Directors | 0.98 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Manaksia Steels Limited | Bankura Machinery Private Limited | Entities with joint control or significant influence over entity | Any other transaction | Rental Income | 12.43 | As approved by the Audit Committee & Board of Directors | 6.22 | 0.00 | 0.00 | |||||||||||||||
| 4 | Manaksia Steels Limited | Bankura Machinery Private Limited | Entities with joint control or significant influence over entity | Sale of goods or services | 100.00 | As approved by the Audit Committee & Board of Directors | 12.99 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Manaksia Steels Limited | Bankura Machinery Private Limited | Entities with joint control or significant influence over entity | Purchase of goods or services | 600.00 | As approved by the Audit Committee & Board of Directors | 59.43 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Manaksia Steels Limited | MINL Limited | Entities with joint control or significant influence over entity | Sale of goods or services | 20,000.00 | As approved by the Audit Committee, Board of Directors and Shareholders | 4,282.77 | 436.89 | 742.56 | ||||||||||||||||
| 7 | Manaksia Steels Limited | Sumo Steels Limited | Entities with joint control or significant influence over entity | Sale of goods or services | 25,000.00 | As approved by the Audit Committee, Board of Directors and Shareholders | 9,357.48 | 540.53 | 3,037.05 | ||||||||||||||||
| 8 | Manaksia Steels Limited | Jebba Paper Mills Limited | Entities with joint control or significant influence over entity | Sale of goods or services | 2,000.00 | As approved by the Audit Committee & Board of Directors | 236.88 | 13.78 | 247.14 | ||||||||||||||||
| 9 | Manaksia Steels Limited | Leadstone Energy Limited | Entities with joint control or significant influence over entity | Purchase of goods or services | 500.00 | As approved by the Audit Committee & Board of Directors | 121.63 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Manaksia Steels Limited | Manaksia Aluminium Company Limited | Entities with joint control or significant influence over entity | Sale of goods or services | 100.00 | As approved by the Audit Committee & Board of Directors | 0.00 | 16.24 | 0.00 | ||||||||||||||||
| 11 | Manaksia Steels Limited | Vajra Machineries Private Limited | Entities with joint control or significant influence over entity | Purchase of goods or services | 4,500.00 | As approved by the Audit Committee & Board of Directors | 637.10 | 146.27 | 184.55 | ||||||||||||||||
| 12 | Manaksia Steels Limited | Varun Agrawal | Managing Director | Remuneration | 240.00 | As approved by the Audit Committee, Nomination and Remuneration Committee, Board of Directors & Shareholders | 120.00 | 0.00 | 0.00 | ||||||||||||||||
| 13 | Manaksia Steels Limited | Vineet Agrawal | Chief Executive Officer | Remuneration | 228.00 | As approved by the Audit Committee, Nomination and Remuneration Committee, Board of Directors & Shareholders | 114.00 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Federated Steel Mills Limited | MINL Limited | Entities with joint control or significant influence over entity | Sale of goods or services | Refer Note | 120.32 | 0.00 | 0.00 | Textual Information(1) | ||||||||||||||||
| 15 | Federated Steel Mills Limited | MINL Limited | Entities with joint control or significant influence over entity | Purchase of goods or services | Refer Note | 66.85 | 1.25 | 0.00 | Textual Information(2) | ||||||||||||||||
| 16 | Federated Steel Mills Limited | Sumo Steels Limited | Entities with joint control or significant influence over entity | Purchase of goods or services | Refer Note | 237.98 | 70.57 | 0.00 | Textual Information(3) | ||||||||||||||||
| 17 | Federated Steel Mills Limited | Sumo Steels Limited | Entities with joint control or significant influence over entity | Any other transaction | Other Payable | Refer Note | (326.36) | 307.04 | 0.00 | Textual Information(4) | |||||||||||||||
| 18 | Federated Steel Mills Limited | Manaksia Limited | Entities with joint control or significant influence over entity | Purchase of goods or services | Refer Note | 48.17 | 37.10 | 52.09 | Textual Information(5) | ||||||||||||||||
| 19 | Federated Steel Mills Limited | Far East Steel Industries Limited | Entities with joint control or significant influence over entity | Any other transaction | Other Receivable | Refer Note | 0.00 | 24.65 | 28.37 | Textual Information(6) | |||||||||||||||
| 20 | Sumo Agrochem Limited | Sumo Steels Limited | Entities with joint control or significant influence over entity | Any other transaction | Other Payable | Refer Note | 0.00 | 2.86 | 3.24 | Textual Information(7) | |||||||||||||||
| 21 | Manaksia Steels Limited | Suresh Kumar Agrawal | Director | Any other transaction | Sitting Fees | As approved by the Audit Committee, Nomination and Remuneration Committee & Board of Directors | 0.38 | 0.00 | 0.00 | ||||||||||||||||
| 22 | Manaksia Steels Limited | Rajesh Singhania | Chief Financial Officer | Advance | Refer Note | (2.25) | 39.38 | 36.63 | Textual Information(8) | ||||||||||||||||
| Total value of transaction during the reporting period | 16,473.45 | ||||||||||||||||||||||||
| Textual Information(1) | Pursuant to Regulation 23(2) of the SEBI (Listing Regulations and Disclosure Requirements) Regulations, 2015, a Related Party Transaction for which the Subsidiary of the Listed Entity is a Party and the Listed Entity is not a Party, Prior approval of the Audit Committee is not required, if value of such transaction does not exceeds 10% of the last Standalone Audited Financial Statements of the Subsidiary. The disclosures which has been submitted in the Related Party Statement are for the purpose of compliance only. |
| Textual Information(2) | Pursuant to Regulation 23(2) of the SEBI (Listing Regulations and Disclosure Requirements) Regulations, 2015, a Related Party Transaction for which the Subsidiary of the Listed Entity is a Party and the Listed Entity is not a Party, Prior approval of the Audit Committee is not required, if value of such transaction does not exceeds 10% of the last Standalone Audited Financial Statements of the Subsidiary. The disclosures which has been submitted in the Related Party Statement are for the purpose of compliance only. |
| Textual Information(3) | Pursuant to Regulation 23(2) of the SEBI (Listing Regulations and Disclosure Requirements) Regulations, 2015, a Related Party Transaction for which the Subsidiary of the Listed Entity is a Party and the Listed Entity is not a Party, Prior approval of the Audit Committee is not required, if value of such transaction does not exceeds 10% of the last Standalone Audited Financial Statements of the Subsidiary. The disclosures which has been submitted in the Related Party Statement are for the purpose of compliance only. |
| Textual Information(4) | Pursuant to Regulation 23(2) of the SEBI (Listing Regulations and Disclosure Requirements) Regulations, 2015, a Related Party Transaction for which the Subsidiary of the Listed Entity is a Party and the Listed Entity is not a Party, Prior approval of the Audit Committee is not required, if value of such transaction does not exceeds 10% of the last Standalone Audited Financial Statements of the Subsidiary. The disclosures which has been submitted in the Related Party Statement are for the purpose of compliance only. |
| Textual Information(5) | Pursuant to Regulation 23(2) of the SEBI (Listing Regulations and Disclosure Requirements) Regulations, 2015, a Related Party Transaction for which the Subsidiary of the Listed Entity is a Party and the Listed Entity is not a Party, Prior approval of the Audit Committee is not required, if value of such transaction does not exceeds 10% of the last Standalone Audited Financial Statements of the Subsidiary. The disclosures which has been submitted in the Related Party Statement are for the purpose of compliance only. |
| Textual Information(6) | No tranasction during the half year ended 31st March, 2026. Only opening and closing balance are shown. |
| Textual Information(7) | No tranasction during the half year ended 31st March, 2026. Only opening and closing balance are shown. |
| Textual Information(8) | Advance has been given as per Companys General Policy relating to Employees and the same has been repaid on monthly basis. |