Integrated Filing — IndAS



General information about company

Scrip Code 533169
NSE Symbol MANINFRA
MSEI Symbol NOTLISTED
ISIN INE949H01023
Name of company MAN INFRACONSTRUCTION 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 29-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-10-2026   11:00:00
End date and time of board meeting 29-10-2026   13:35:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 26,600.98 48,432.31
Other income 1,658.85 3,319.41
Total income 28,259.83 51,751.72
2 Expenses
(a) Cost of materials consumed 3,277.88 6,923.91
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,168.53) (8,307.32)
(d) Employee benefit expense 1,699.30 3,583.92
(e) Finance costs 569.20 1,100.45
(f) Depreciation, depletion and amortisation expense 339.06 651.49
(f) Other Expenses
1 Sub Contract / Labour Charges 6,458.99 12,261.84
2 Cost of Land / Development Rights / Premiums 6,018.18 10,852.40
3 Other Expenses 5,257.68 7,907.82
Total other expenses 17,734.85 31,022.06
Total expenses 19,451.76 34,974.51
3 Total profit before exceptional items and tax 8,808.07 16,777.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,808.07 16,777.21
6 Tax expense
7 Current tax 2,302.02 5,810.68
8 Deferred tax 297.22 (1,023.65)
9 Total tax expenses 2,599.24 4,787.03
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 6,208.83 11,990.18
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 314.31 807.30
16 Total profit (loss) for period 6,523.14 12,797.48
17 Other comprehensive income net of taxes 236.51 183.85
18 Total Comprehensive Income for the period 6,759.65 12,981.33
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,275.54 13,439.70
Total profit or loss, attributable to non-controlling interests 247.60 (642.22)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,510.87 13,621.28
Total comprehensive income for the period attributable to owners of parent non-controlling interests 248.78 (639.95)
21 Details of equity share capital
Paid-up equity share capital 8,073.33 8,073.33
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 1.56 3.33
Diluted earnings (loss) per share from continuing operations 1.56 3.33
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 1.56 3.33
Diluted earnings (loss) per share from continuing and discontinued operations 1.56 3.33
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5,196.86
Capital work-in-progress 0.00
Investment property 607.95
Goodwill 186.39
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 30,518.15
Non-current financial assets
Non-current investments 4,748.55
Trade receivables, non-current 126.64
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 3,276.82
Total of other non-current financial assets 3,276.82
Total non-current financial assets 8,152.01
Deferred tax assets (net) 2,830.12
Other non-current assets
1 Other non-current assets 576.86
2 Right of use of assets 412.84
Total of other non-current assets 989.70
Total non-current assets 48,481.18
2 Current assets
Inventories 82,311.78
Current financial asset
Current investments 32,765.51
Trade receivables, current 9,565.88
Cash and cash equivalents 11,954.32
Bank balance other than cash and cash equivalents 19,883.94
Loans, current 75,450.79
Other current financial assets
Total of other current financial assets 7,318.46
Total current financial assets 1,56,938.90
Current tax assets (net) 440.73
Other current assets
1 Other current assets 3,619.08
Total of other current assets 3,619.08
Total current assets 2,43,310.49
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,91,791.67
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,073.33
Other equity 2,20,378.94
Total equity attributable to owners of parent 2,28,452.27
Non controlling interest 13,014.06
Total equity 2,41,466.33
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 273.22
2 Other Financial Liabilities 1,205.73
Total of other non-current financial liabilities 1,478.95
Total non-current financial liabilities 1,478.95
Provisions, non-current 705.59
Deferred tax liabilities (net) 416.87
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,601.41
Current liabilities
Current financial liabilities
Borrowings, current 4,804.69
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,508.75
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,110.33
Total Trade payable 4,619.08
Other current financial liabilities
1 Lease Liabilities 232.66
2 Other financial liabilities 3,655.42
Total of other current financial liabilities 3,888.08
Total current financial liabilities 13,311.85
Other current liabilities 31,919.88
1 Other current liabilities 31,919.88
Total of other current liabilities 31,919.88
Provisions, current 1,444.63
Current tax liabilities (Net) 1,047.57
Deferred government grants, Current
Total current liabilities 47,723.93
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 50,325.34
Total equity and liabilites 2,91,791.67
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) As at September 30, 2026, the Consideration of Rs.8766.89 Lakhs paid towards buy back of Equity shares has been adjusted as deduction from other equity.



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 EPC (Engineering, Procurement and Contracting) 6,298.11 14,505.00
2 Real Estate 20,321.24 33,999.41
3 Unallocated 0.00 0.00
Total Segment Revenue 26,619.35 48,504.41
Less: Inter segment revenue 18.37 72.10
Revenue from operations 26,600.98 48,432.31
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC (Engineering, Procurement and Contracting) 2,858.99 7,561.79
2 Real Estate 5,718.62 8,414.03
3 Unallocated 555.62 1,667.11
Total Profit before tax 9,133.23 17,642.93
i. Finance cost 10.85 58.42
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 9,122.38 17,584.51
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC (Engineering, Procurement and Contracting) 17,283.00 17,283.00
2 Real Estate 1,99,102.64 1,99,102.64
3 Unallocated 75,405.53 75,405.53
Total Segment Asset 2,91,791.17 2,91,791.17
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,91,791.17 2,91,791.17
4 Segment Liabilities
Segment Liabilities
1 EPC (Engineering, Procurement and Contracting) 8,112.89 8,112.89
2 Real Estate 40,707.64 40,707.64
3 Unallocated 14,518.87 14,518.87
Total Segment Liabilities 63,339.40 63,339.40
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 63,339.40 63,339.40
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Post Employement Benefit Obligation 33.79 55.24
2 Share of other Comprehensive Income in Joint Ventures and Associate, to the extent not to be reclassiifed to profit or loss 3.34 5.48
Total Amount of items that will not be reclassified to profit and loss 37.13 60.72
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
1 Exchange difference on translation of foreign operations 199.38 123.13
Total Amount of items that will be reclassified to profit and loss 199.38 123.13
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 236.51 183.85



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 16,777.21
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,100.45
Adjustments for decrease (increase) in inventories (8,513.76)
Adjustments for decrease (increase) in trade receivables, current (2,383.18)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (906.23)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (352.04)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,753.35)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 5,561.23
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 651.49
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 11.16
Adjustments for provisions, current 264.51
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 486.73
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 18.47
Adjustments for dividend income 0.18
Adjustments for interest income 2,404.24
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (718.45)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (4.86)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (12.18)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (9,954.43)
Net cash flows from (used in) operations 6,822.78
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,340.81
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,481.97
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 55,976.37
Other cash payments to acquire equity or debt instruments of other entities 68,411.41
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 842.54
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 1,675.01
Proceeds from sales of property, plant and equipment 372.45
Purchase of property, plant and equipment 877.33
Proceeds from sales of investment property 0.00
Purchase of investment property 26.81
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 14,731.86
Cash receipts from repayment of advances and loans made to other parties 18,906.17
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 0.18
Interest received 1,893.24
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 14,057.36
Net cash flows from (used in) investing activities 6,325.89
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 9,066.00
Payments from changes in ownership interests in subsidiaries 69.74
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 4,061.00
Repayments of borrowings 4,576.59
Payments of lease liabilities 114.13
Dividends paid 2,906.40
Interest paid 511.97
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8,906.45)
Net cash flows from (used in) financing activities (3,958.28)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,849.58
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 3,849.58
Cash and cash equivalents cash flow statement at beginning of period 7,251.65
Cash and cash equivalents cash flow statement at end of period 11,101.23