Integrated Filing — IndAS

General information about company
Scrip Code	541974
NSE Symbol	MANORAMA
MSEI Symbol	NOTLISTED
ISIN	INE00VM01010
Name of company	MANORAMA INDUSTRIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	26-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Manufacturing of exotic seed based fats and butters including Cocoa Butter Equivalent (CBE)
Start date and time of board meeting	26-Apr-2025   16:00:00
End date and time of board meeting	26-Apr-2025   18:27:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2328058000	7708419000
	Other income	95211000	210042000
	Total income	2423269000	7918461000
2	Expenses
(a)	Cost of materials consumed	1104963000	3735220000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	46292000	241536000
(d)	Employee benefit expense	148158000	499921000
(e)	Finance costs	119630000	391874000
(f)	Depreciation, depletion and amortisation expense	64018000	221340000
(f)	Other Expenses
1	Other Expenses	416130000	1367732000
	Total other expenses	416130000	1367732000
	Total expenses	1899191000	6457623000
3	Total profit before exceptional items and tax	524078000	1460838000
4	Exceptional items	0	0
5	Total profit before tax	524078000	1460838000
6	Tax expense
7	Current tax	136439000	370325000
8	Deferred tax	-12775000	-7381000
9	Total tax expenses	123664000	362944000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	400414000	1097894000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	400414000	1097894000
17	Other comprehensive income net of taxes	-914000	-1096000
18	Total Comprehensive Income for the period	399500000	1096798000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	119198000	119198000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		4478021000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.72	18.42
	Diluted earnings (loss) per share from continuing operations	6.69	18.35
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	6.72	18.42
	Diluted earnings (loss) per share from continuing and discontinued operations	6.69	18.35
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1747632000
	Capital work-in-progress	24038000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	22987000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	13914000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	48280000
	Total non-current financial assets	48280000
	Deferred tax assets (net)	0
	Other non-current assets	74532000
	Total non-current assets	1931383000
2	Current assets
	Inventories	5504808000
	Current financial asset
	Current investments	0
	Trade receivables, current	1017282000
	Cash and cash equivalents	6226000
	Bank balance other than cash and cash equivalents	977231000
	Loans, current	0
	Other current financial assets	7516000
	Total current financial assets	2008255000
	Current tax assets (net)	0
	Other current assets	388774000
	Total current assets	7901837000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9833220000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	119198000
	Other equity	4478021000
	Total equity attributable to owners of parent	4597219000
	Non controlling interest	0
	Total equity	4597219000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	439786000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	439786000
	Provisions, non-current	18720000
	Deferred tax liabilities (net)	35257000
	Deferred government grants, Non-current	0
	Other non-current liabilities	6050000
	Total non-current liabilities	499813000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4383171000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6439000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	138432000
	Total Trade payable	144871000
	Other current financial liabilities	102185000
	Total current financial liabilities	4630227000
	Other current liabilities	33723000
	Provisions, current	1902000
	Current tax liabilities (Net)	70336000
	Deferred government grants, Current	0
	Total current liabilities	4736188000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	5236001000
	Total equity and liabilites	9833220000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	914000	1096000
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	0
5	Total Other comprehensive income	-914000	-1096000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1460838000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			391874000
	Adjustments for decrease (increase) in inventories			-1612501000
	Adjustments for decrease (increase) in trade receivables, current			-596450000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-40294000
	Adjustments for decrease (increase) in other non-current assets			-1520000
	Adjustments for other financial assets, non-current			10688000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-256488000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			19597000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			221340000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2626000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			45317000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			666000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			160678000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-940000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1660659000
	Net cash flows from (used in) operations			-199821000
	Dividends received			0
	Interest paid			0
	Interest received			-74508000
	Income taxes paid (refund)			294646000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-568975000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1470000
	Purchase of property, plant and equipment			318238000
	Proceeds from sales of investment property			0
	Purchase of investment property			94004000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			74412000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-336360000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1459749000
	Repayments of borrowings			116176000
	Payments of lease liabilities			2993000
	Dividends paid			23840000
	Interest paid			389048000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			927692000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			22357000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			22357000
	Cash and cash equivalents cash flow statement at beginning of period			4163000
	Cash and cash equivalents cash flow statement at end of period			26520000