Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Iron and Steel
Start date and time of board meeting 12-08-2026   10:45:00
End date and time of board meeting 12-08-2026   11:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification
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.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,32,568.00 1,32,568.00
Other income 11,218.00 11,218.00
Total income 1,43,786.00 1,43,786.00
2 Expenses
(a) Cost of materials consumed 95,401.00 95,401.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,466.00) (1,466.00)
(d) Employee benefit expense 4,920.00 4,920.00
(e) Finance costs 3,407.00 3,407.00
(f) Depreciation, depletion and amortisation expense 1,371.00 1,371.00
(f) Other Expenses
1 Stores, Spares Components, Tools etc consumed 14,514.00 14,514.00
2 Other expenditure 19,220.00 19,220.00
Total other expenses 33,734.00 33,734.00
Total expenses 1,37,367.00 1,37,367.00
3 Total profit before exceptional items and tax 6,419.00 6,419.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,419.00 6,419.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 286.00 286.00
9 Total tax expenses 286.00 286.00
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 6,133.00 6,133.00
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 6,133.00 6,133.00
17 Other comprehensive income net of taxes (47.00) (47.00)
18 Total Comprehensive Income for the period 6,086.00 6,086.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.24 4.24
Diluted earnings (loss) per share from continuing operations 4.24 4.24
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 4.24 4.24
Diluted earnings (loss) per share from continuing and discontinued operations 4.24 4.24
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 12, 2026. The Auditors have carried out a Limited Review of these Results. 2.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 the Standalone Financial Results. 3.In the current quarter, the Company has executed conveyance deed for 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. This transaction has been accounted, and the resultant surplus has been included in Other Income. 4.Company has executed a Term Sheet on 15th July 2026 for sale of land parcel approx. 9.20 acres situated at Kalwe. Hence, the said land has been disclosed as “Assets Held for Sale” in accordance with Ind AS 105. This transaction is subject to necessary approvals/ permission/ NOC’s from Government and various concerned authorities and fulfilment of conditions precedent. 5.The figures for the last quarter of FY 2025-26 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 said financial year, which were subjected to Limited Review. 6. 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 : August 12, 2026



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 (63.00) (63.00)
2 Deferred Tax (Charge)/Credit 16.00 16.00
Total Amount of items that will not be reclassified to profit and loss (47.00)
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
5 Total Other comprehensive income (47.00) (47.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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