Integrated Filing — IndAS



General information about company

Scrip Code 532896
NSE Symbol MAGNUM
MSEI Symbol NOTLISTED
ISIN INE387I01016
Name of company MAGNUM VENTURES 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-05-2026
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 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 27-05-2026   14:00:00
End date and time of board meeting 27-05-2026   16:20:00
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 12,870.82 46,496.64
Other income 98.59 182.95
Total income 12,969.41 46,679.59
2 Expenses
(a) Cost of materials consumed 10,362.64 32,330.94
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,402.10) (2,257.79)
(d) Employee benefit expense 1,507.38 5,523.63
(e) Finance costs 1,082.02 3,968.19
(f) Depreciation, depletion and amortisation expense 1,073.40 4,646.37
(f) Other Expenses
1 Other Expenses 1,048.63 4,063.30
Total other expenses 1,048.63 4,063.30
Total expenses 12,671.97 48,274.64
3 Total profit before exceptional items and tax 297.44 (1,595.05)
4 Exceptional items 0.00 0.00
5 Total profit before tax 297.44 (1,595.05)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (234.58) (457.20)
9 Total tax expenses (234.58) (457.20)
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 532.02 (1,137.85)
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 532.02 (1,137.85)
17 Other comprehensive income net of taxes 58.36 58.36
18 Total Comprehensive Income for the period 590.38 (1,079.49)
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 6,841.13 6,841.13
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 15,628.47
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.79 -1.69
Diluted earnings (loss) per share from continuing operations 0.79 -1.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.79 -1.69
Diluted earnings (loss) per share from continuing and discontinued operations 0.79 -1.69
24 Debt equity ratio 0.3400 0.3400
25 Debt service coverage ratio 2.0600 0.6600
26 Interest service coverage ratio 1.3800 0.5600
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Compliance related to disclosure of certain ratios and other financial information as required under Regulation 52 of SEBI (LODR) Regulations based on Consolidated Financial Results Ratios: 2025-26 (Mar-26) Qtr AND 2025-26 (Dec-25) Qtr AND 2024-25 (Mar-25) Qtr AND 2025-26 (Yearly) AND 2024-25 (Yearly) 1 Current Ratio 2.17 and 2.59 and 2.33 and 2.17 and 2.33 2 Debt-Equity Ratio 0.34 and 0.34 and 0.25 and 0.34 and 0.25 3 Debt Service Coverage Ratio 2.06 and 1.89 and 1.00 and 0.66 and 1.89 4 Return on Equity 0.01 and 0.00 and 0.01 and -0.02 and 0.01 5 Inventory Turnover Ratio 1.35 and 1.26 and 1.77 and 5.82 and 7.48 6 Trade Receivable Turnover Ratio 2.43 and 1.83 and 2.09 and 7.79 and 6.39 7 Trade Payable Turnover Ratio 1.56 and 1.87 and 1.44 and 6.65 and 6.04 8 Net Capital Turnover Ratio 1.10 and 0.76 and 1.08 and 3.96 and 3.59 9 Net Profit Ratios 4.13 and 0.26 and 4.53 and -2.45 and 2.40 10 Return on Capital Employed 0.01 and 0.01 and 0.01 and 0.02 and 0.03 11 Return on Investments - - - - - - 12 Interest Service Coverage Ratio 1.38 and 0.87 and 1.31 and 0.56 and 0.99 13 Long Term Debt to Working Capital 1.90 and 1.69 and 1.38 and 1.90 and 1.38 14 Operating Profit Margin 1.55 and -2.09 and 2.25 and -3.82 and -0.24 15 Net Profit Margin 4.13 and 0.26 and 4.53 and -2.45 and 2.40 16 Current Liability Ratio 0.19 and 0.16 and 0.18 and 0.19 and 0.18 17 Outstanding Redeemable Preference Shares (Rs. In Lacs) 325.00 and 325.00 and 525.00 and 325.00 and 525.00 18 Outstanding Debt Excluding Lease liabilities (Rs. In Lacs) 23,433.84 and 23,231.48 17,058.29 and 23,433.34 and 17,058.29 19 Capital Redemption Reserve (Rs. In Lacs) - - - - - - 20 Debenture Redemption Reserve (Rs. In Lacs) - - - - - - 21 Net Worth (Rs. In Lacs) 22,631.45 and 21,556.23 and 20,936.61 and 22,631.93 and 20,936.61 22 Net Profit after tax (Rs. In Lacs) 532.01 and 26.10 and 539.43 and -1137.85 and 949.58 23 Basic and Diluted Earnings per share (Rs. Per share) Basic EPS 0.79 and 0.04 and 0.82 and -1.69 and 1.45 Diluted EPS 0.79 and 0.04 and 0.82 and -1.69 and 1.45 24 Bad Debt to Account Receivable ratio - - - - - - 25 Total debt to total assets ratio 0.19 and 0.19 and 0.15 and 0.19 and 0.15 Notes: 1. This audited consolidated financial results has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 2. After Review by the Audit Committee, the above Consolidated Financial Results have been approved by the Board of Directors at its meeting held on 27th May, 2026. 3. The Financial results have been audited by the statutory auditors as required under regulation 33 and 52 of SEBI (LODR) Regulations 2015. The statutory Auditors have issued unmodified opinion on the financial results for the year ended March 31, 2026. 4. The financial results for the quarter ended 31st March, 2026 are available on the Company's website (www.magnumventures.in) and the website of BSE (www.bseindia.com) and NSE (www.nseindia.com) 5. The figures for the previous period have been regrouped/ rearranged wherever necessary. The figures for the quarter ended 31st March, 2026 are balancing figures between the audited figures of the full financial year and the limited reviewed year to date figures upto the third quarter of the financial year. 6. EPS for the Quarter are not annualised.



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 87,286.33
Capital work-in-progress 9,918.28
Investment property
Goodwill 0.00
Other intangible assets 2,703.80
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 602.44
2 Investment in Subsidiary 0.00
Total of other non-current financial assets 602.44
Total non-current financial assets 602.44
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 1,00,510.85
2 Current assets
Inventories 9,583.47
Current financial asset
Current investments 0.00
Trade receivables, current 6,051.20
Cash and cash equivalents 469.60
Bank balance other than cash and cash equivalents 549.96
Loans, current 22.57
Other current financial assets
Total of other current financial assets 11.81
Total current financial assets 7,105.14
Current tax assets (net)
Other current assets
1 Other current assets 5,112.09
Total of other current assets 5,112.09
Total current assets 21,800.70
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,22,311.55
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,841.13
Other equity 62,136.62
Total equity attributable to owners of parent 68,977.75
Non controlling interest
Total equity 68,977.75
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 25,229.11
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
Total of other non-current financial liabilities
Total non-current financial liabilities 25,229.11
Provisions, non-current 758.39
Deferred tax liabilities (net) 17,299.04
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 43,286.54
Current liabilities
Current financial liabilities
Borrowings, current 1,556.24
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 590.84
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,858.04
Total Trade payable 5,448.88
Other current financial liabilities
1 Other current financial liabilities 1,736.34
Total of other current financial liabilities 1,736.34
Total current financial liabilities 8,741.46
Other current liabilities 1,002.61
1 Other current liabilities 1,002.61
Total of other current liabilities 1,002.61
Provisions, current 303.19
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 10,047.26
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 53,333.80
Total equity and liabilites 1,22,311.55
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 Paper 8,972.59 35,719.86
2 Hotel 3,996.83 10,959.73
Total Segment Revenue 12,969.42 46,679.59
Less: Inter segment revenue
Revenue from operations 12,969.42 46,679.59
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper (497.27) (396.21)
2 Hotel 1,877.20 2,769.82
Total Profit before tax 1,379.93 2,373.61
i. Finance cost 1,082.02 3,968.19
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 297.91 (1,594.58)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper 30,272.59 30,272.59
2 Hotel 38,705.63 38,705.63
Total Segment Asset 68,978.22 68,978.22
Un-allocable Assets 0.00 0.00
Net Segment Asset 68,978.22 68,978.22
4 Segment Liabilities
Segment Liabilities
1 Paper 36,599.22 36,599.22
2 Hotel 16,733.93 16,733.93
Total Segment Liabilities 53,333.15 53,333.15
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 53,333.15 53,333.15
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 gains/(Loss) on the defined benefit plans 77.99 77.99
Total Amount of items that will not be reclassified to profit and loss 77.99 77.99
2 Income tax relating to items that will not be reclassified to profit or loss 19.63 19.63
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 58.36 58.36



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 (1,595.05)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,911.01
Adjustments for decrease (increase) in inventories (3,196.74)
Adjustments for decrease (increase) in trade receivables, current (158.93)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (39.71)
Adjustments for other financial assets, current 246.70
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,061.32
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,646.37
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 19.94
Adjustments for provisions, non-current 59.48
Adjustments for other financial liabilities, current 1,324.16
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 56.28
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 27.35
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 7,844.67
Net cash flows from (used in) operations 6,249.62
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 6,249.62
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 0.00
Purchase of property, plant and equipment 9,582.34
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 0.00
Interest received 56.28
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (9,526.06)
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 600.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 200.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 4,943.00
Proceeds from borrowings 16,582.05
Repayments of borrowings 15,000.00
Payments of lease liabilities 402.80
Dividends paid 0.00
Interest paid 3,911.01
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,611.24
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (665.20)
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 (665.20)
Cash and cash equivalents cash flow statement at beginning of period 1,684.76
Cash and cash equivalents cash flow statement at end of period 1,019.56





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 Manish Pandey And Associates Yes 31-03-2029