Integrated Filing — IndAS



General information about company

Scrip Code 544929
NSE Symbol MANIKA
MSEI Symbol NOTLISTED
ISIN INE0KWF01020
Name of company MANIKA PLASTECH 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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2026
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 Single segment
Description of single segment Manufacturing of various kinds/types of Plastic Moulded Products
Start date and time of board meeting 04-11-2026   13:34:00
End date and time of board meeting 04-11-2026   13:50:00
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 15,142.30 31,387.70
Other income 22.90 48.70
Total income 15,165.20 31,436.40
2 Expenses
(a) Cost of materials consumed 9,070.60 18,585.20
(b) Purchases of stock-in-trade 1,745.40 3,378.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (158.50) (123.30)
(d) Employee benefit expense 732.00 1,477.60
(e) Finance costs 346.20 692.50
(f) Depreciation, depletion and amortisation expense 378.60 740.60
(f) Other Expenses
1 Other expenses 1,727.90 3,606.30
Total other expenses 1,727.90 3,606.30
Total expenses 13,842.20 28,357.80
3 Total profit before exceptional items and tax 1,323.00 3,078.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,323.00 3,078.60
6 Tax expense
7 Current tax 304.00 753.70
8 Deferred tax 33.50 32.20
9 Total tax expenses 337.50 785.90
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 985.50 2,292.70
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 985.50 2,292.70
17 Other comprehensive income net of taxes 4.90 (5.70)
18 Total Comprehensive Income for the period 990.40 2,287.00
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 2,330.00 2,330.00
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 2.38
Diluted earnings (loss) per share from continuing operations 1 2.38
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 2.38
Diluted earnings (loss) per share from continuing and discontinued operations 1 2.38
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 to the Consolidated and Standalone results for the half year ended September 30, 2026:- 1. The above financial results of the company were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 4th November 2026. The Statutory Auditors of the Company have carried out a limited review of the above results for which they have issued an unmodified opinion. 2. These unaudited standalone and consolidated financial results have been prepared in accordance with Indian Accounting Standard notified under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 as amended. It includes the result of the Parent Company and one subsidiary. 3. These results are being published in terms of Regulation 33(3(j) of the listing obligations and disclosure requirements, 2015 as amended from time to time. 4. The company operations predominantly comprise of only one segment i.e., manufacturing of various kinds/types of Plastic Moulded Products which is considered as the only business segment. Accordingly, no separate disclosures of segment information have been made. 5. During the quarter ended 30th September 2026, the Company has completed its Initial Public Offer (IPO) of 2,91,86,045 equity shares of face value of Rs. 2 each at an issue price of Rs. 43 per share, aggregating to Rs. 1255 Million. Pursuant to IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 21st September 2026. The issue comprised of offer for sale of 76,74,418 Equity Shares by selling shareholders aggregating to Rs. 330 Million and fresh issue of 2,15,11,627 equity shares aggregating to Rs. 925 Million. Accordingly, these unaudited financial results for the half year ended 30 September 2026 have been drawn up for the first time in accordance with the Listing Regulations. 6. The company has incurred an expenditure of Rs 107.78 Million (Net of amounts recovered from selling shareholders) including Rs 80.68 Million during the half year under review in relation to the IPO. The same has been charged to Securities Premium account. 7. The financial results for the quarter ended 30th June 2026 and quarter ended 30th September 2025 were audited in connection with the IPO of the company. The figures for the said quarters, wherever included are based on such audit carried out. 8. The results for the quarter ended September 30,2025 were approved by the Board of Directors at their meeting held on November 04,2026 and have neither been audited nor been reviewed. 9. The aforesaid financial results of the company are being forwarded to the Stock Exchange (BSE and NSE) for uploading on their respective websites and the same is also made available on the company's website viz., www.manikaplastech.com



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 16,153.70
Capital work-in-progress 834.90
Investment property
Goodwill 0.00
Other intangible assets 22.30
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 310.90
Total of other non-current financial assets 310.90
Total non-current financial assets 311.90
Deferred tax assets (net)
Other non-current assets
1 Income tax assets (net) 8.90
2 Other non-current assets 1,712.10
Total of other non-current assets 1,721.00
Total non-current assets 19,043.80
2 Current assets
Inventories 6,122.90
Current financial asset
Current investments 0.00
Trade receivables, current 6,796.00
Cash and cash equivalents 4,520.10
Bank balance other than cash and cash equivalents 2,250.10
Loans, current 12.20
Other current financial assets
Total of other current financial assets 87.20
Total current financial assets 13,665.60
Current tax assets (net)
Other current assets
1 Other current assets 1,147.20
Total of other current assets 1,147.20
Total current assets 20,935.70
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 39,979.50
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,330.20
Other equity 22,510.50
Total equity attributable to owners of parent 24,840.70
Non controlling interest
Total equity 24,840.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,446.40
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 liablities 536.80
Total of other non-current financial liabilities 536.80
Total non-current financial liabilities 1,983.20
Provisions, non-current 383.30
Deferred tax liabilities (net) 863.80
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,230.30
Current liabilities
Current financial liabilities
Borrowings, current 5,921.10
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 445.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,938.70
Total Trade payable 2,383.80
Other current financial liabilities
1 Lease liablities 241.60
2 Other financial liablities 2,783.90
Total of other current financial liabilities 3,025.50
Total current financial liabilities 11,330.40
Other current liabilities 211.00
1 Other current liabilities 211.00
Total of other current liabilities 211.00
Provisions, current 124.30
Current tax liabilities (Net) 242.80
Deferred government grants, Current
Total current liabilities 11,908.50
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 15,138.80
Total equity and liabilites 39,979.50
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 01-07-2026 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)
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 01-07-2026 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 Items that will not be reclassified to profit and loss 6.60 (7.60)
Total Amount of items that will not be reclassified to profit and loss 6.60 (7.60)
2 Income tax relating to items that will not be reclassified to profit or loss 1.70 (1.90)
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 4.90 (5.70)



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 3,078.60
Adjustments for reconcile profit (loss)
Adjustments for finance costs 653.50
Adjustments for decrease (increase) in inventories (41.60)
Adjustments for decrease (increase) in trade receivables, current (249.90)
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 (1,320.50)
Adjustments for other financial assets, current (743.90)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (275.10)
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 621.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 8.10
Adjustments for provisions, non-current 42.30
Adjustments for other financial liabilities, current (971.00)
Adjustments for other financial liabilities, non-current (7.00)
Adjustments for unrealised foreign exchange losses gains (1.80)
Adjustments for dividend income 0.00
Adjustments for interest income (12.20)
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) 163.50
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,110.20)
Net cash flows from (used in) operations 968.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 510.90
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 457.50
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 14.60
Purchase of property, plant and equipment 1,531.00
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 12.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,504.20)
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 8,172.20
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 0.00
Repayments of borrowings 1,451.30
Payments of lease liabilities 146.80
Dividends paid 380.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (653.50)
Net cash flows from (used in) financing activities 5,540.60
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4,493.90
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 4,493.90
Cash and cash equivalents cash flow statement at beginning of period 26.20
Cash and cash equivalents cash flow statement at end of period 4,520.10