Integrated Filing — IndAS



General information about company

Scrip Code 517467
NSE Symbol MARSONS
MSEI Symbol NOTLISTED
ISIN INE415B01044
Name of company MARSONS 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 13-08-2026
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 Single segment
Description of single segment Sale of Power and Distribution of Transformers
Start date and time of board meeting 13-08-2026   14:00:00
End date and time of board meeting 13-08-2026   15:30:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 4,926.26 4,926.26
Other income 74.58 74.58
Total income 5,000.84 5,000.84
2 Expenses
(a) Cost of materials consumed 4,670.89 4,670.89
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (704.18) (704.18)
(d) Employee benefit expense 80.35 80.35
(e) Finance costs 36.17 36.17
(f) Depreciation, depletion and amortisation expense 23.58 23.58
(f) Other Expenses
1 Power and Fuel 38.32 38.32
2 Other Expenses 117.12 117.12
Total other expenses 155.44 155.44
Total expenses 4,262.25 4,262.25
3 Total profit before exceptional items and tax 738.59 738.59
4 Exceptional items 0.00 0.00
5 Total profit before tax 738.59 738.59
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 145.65 145.65
9 Total tax expenses 145.65 145.65
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 592.94 592.94
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 592.94 592.94
17 Other comprehensive income net of taxes 9.84 9.84
18 Total Comprehensive Income for the period 602.78 602.78
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 1,721.00 1,721.00
Face value of equity share capital 1 1
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 0.34 0.34
Diluted earnings (loss) per share from continuing operations 0.34 0.34
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 0.34 0.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.34 0.34
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 thereafter taken on record by the Board of Directors at their meeting held on 13th August, 2026. The Limited Review for the quarter ended 30th June, 2026 has been carried out by Statutory Auditors, as required under Regulation 33 of SEBI (LODR), Regulations ,2015; 2. During the previous year ended 31st March, 2026, the company had revalued certain assets held under Property, Plant and Equipment by Rs.4980.37 lacs details as appended below :- Particulars Revalued by Amount (in lacs) Land with Development 2384.29 Factory Building 1318.48 Office Building 87.61 Plant & Machinery 1132.54 Electrical Installation 57.45 Total 4980.37 3.The Company has one reportable segment, which is Sale of Power and Distribution of Transformers and its Allied Products & Services . Accordingly no disclosure under IND AS 108 dealing with Segment Reporting has been made. 4.The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended by the Companies (Indian Accounting Standards) (Amended) Rules, 2016, as prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent possible. 5.The format for audited quarterly results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated 30th November, 2015 has been modified to comply with requirements of SEBI's circular dated 5th July, 2016, Ind AS and Schedule III (Division II) to the Companies Act, 2013 which are applicable to Company that are required to comply with Ind AS. 6.The previous period figures have been regrouped/rearranged wherever necessary to confirm to the classification for the quarter ended 30th June, 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 Fair value changes relating to own risk of financial liabilities designated at fair value through profit or loss 11.48 11.48
2 Income Tax relating to Above Items (1.64) (1.64)
Total Amount of items that will not be reclassified to profit and loss 9.84
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 9.84 9.84





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-04-2024
Amount Raised 80.25
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 The proposed issue of 3,21,00,000 Equity Shares to Strategic Investors (being Non- Promoters) on Preferential allotment basis is being made for cash with the object of meeting the working capital requirements, and general corporate purposes in order to support the future growth plan of the Company. NA 8,025.00 0.00 7,437.00 0.00


Signatory Details

Name of signatory UTTARA SHARMA
Designation of person Company Secretary and Compliance Officer
Place KOLKATA
Date 13-08-2026