Integrated Filing — IndAS



General information about company

Scrip Code 532932
NSE Symbol MANAKSIA
MSEI Symbol NOTLISTED
ISIN INE015D01022
Name of company MANAKSIA 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 04-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 12-08-2026   15:30:00
End date and time of board meeting 12-08-2026   16:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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 disclsoure for defualt on loans and debt securities is not applicable to the Company.



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 3,881.24 3,881.24
Other income 743.10 743.10
Total income 4,624.34 4,624.34
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,692.98 3,692.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 146.01 146.01
(e) Finance costs 15.40 15.40
(f) Depreciation, depletion and amortisation expense 16.73 16.73
(f) Other Expenses
1 Other Expenses 47.15 47.15
Total other expenses 47.15 47.15
Total expenses 3,918.27 3,918.27
3 Total profit before exceptional items and tax 706.07 706.07
4 Exceptional items 0.00 0.00
5 Total profit before tax 706.07 706.07
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 162.79 162.79
9 Total tax expenses 162.79 162.79
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 543.28 543.28
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 543.28 543.28
17 Other comprehensive income net of taxes 0.27 0.27
18 Total Comprehensive Income for the period 543.55 543.55
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 1,310.68 1,310.68
Face value of equity share capital 2 2
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 0.83 0.83
Diluted earnings (loss) per share from continuing operations 0.83 0.83
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 0.83 0.83
Diluted earnings (loss) per share from continuing and discontinued operations 0.83 0.83
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: (a) The above financial results of the Company for the quarter ended 30th June, 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 12th August, 2026. The Statutory Auditors of the Company have carried out limited review 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 Limited, its subsidiaries and step - down subsidiaries, Manaksia Ferro Industries Ltd, Manaksia Overseas Ltd, MINL Ltd, Mark Steels Ltd, Dynatech Industries Ghana Ltd and Jebba Paper Mills Ltd. (c) The Board of Directors of the Company, at its meeting held on March 26, 2025, approved a Scheme of Arrangement under Sections 230 to 232 of the Companies Act, 2013 (Demerger Scheme), for the demerger of the Metal Product business undertaking (as defined in the Demerger Scheme) conducted through domestic entities of the Company into Manaksia Ferro Industries Limited, a wholly owned subsidiary. The proposed Scheme has been approved by BSE Limited, National Stock Exchange of India Limited, and the Securities and Exchange Board of India (SEBI). The Scheme has been filed with the National Company Law Tribunal (NCLT) for its approval. Pending receipt of necessary approvals, no effect of the proposed demerger is warranted and accordingly has not been given in the financial results. (d) The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and the unaudited published year-to-date figures up to December 31, 2025 being the date of the end of the third quarter of the financial year which were subject to limited review. (e) Comparative figures have been rearranged / regrouped wherever necessary. (f) The above financial results of the Company for the Quarter ended 30th June, 2026 are available at the Company's website www.manaksia.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. Place : Kolkata For and or Behalf of the Board of Directors Dated : 12th August, 2026 Suresh Kumar Agrawal Managing Director DIN- 00520769



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)
1 Metal Products 3,881.24 3,881.24
2 Packaging Products 0.00 0.00
3 Others 0.00 0.00
Total Segment Revenue 3,881.24 3,881.24
Less: Inter segment revenue 0.00 0.00
Revenue from operations 3,881.24 3,881.24
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metal Products 160.08 160.08
2 Packaging Products 0.00 0.00
3 Others (0.77) (0.77)
Total Profit before tax 159.31 159.31
i. Finance cost (25.36) (25.36)
ii. Other Unallocable Expenditure net off Unallocable income (521.40) (521.40)
Profit before tax 706.07 706.07
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metal Products 4,469.26 4,469.26
2 Packaging Products 0.00 0.00
3 Others 0.00 0.00
Total Segment Asset 4,469.26 4,469.26
Un-allocable Assets 16,812.72 16,812.72
Net Segment Asset 21,281.98 21,281.98
4 Segment Liabilities
Segment Liabilities
1 Metal Products 1,330.76 1,330.76
2 Packaging Products 0.00 0.00
3 Others 0.00 0.00
Total Segment Liabilities 1,330.76 1,330.76
Un-allocable Liabilities 286.11 286.11
Net Segment Liabilities 1,616.87 1,616.87
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 Gains/(Losses) from Investments in Equity Instruments designated at FVTOCI 0.31 0.31
Total Amount of items that will not be reclassified to profit and loss 0.31
2 Income tax relating to items that will not be reclassified to profit or loss 0.04 0.04
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 0.27 0.27