Integrated Filing — IndAS

General information about company
Scrip Code	544273
NSE Symbol	MGEL
MSEI Symbol	NOTLISTED
ISIN	INE0APB01032
Name of company	MANGALAM GLOBAL ENTERPRISE 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	23-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
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	The Company is mainly engaged in Agro based Commodities and which is considered as only a reportable primary business segment as per Indian Accounting Standard Operating Segment IndAs-108. As such, no separate disclosure for Segment Reporting is made.
Start date and time of board meeting	23-Apr-2025   15:30:00
End date and time of board meeting	23-Apr-2025   17:15:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-07
Indicate Company website link for updated RPT policy of the Company	www.groupmangalam.com
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
NOT APPLICABLE

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-Oct-2024	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	Standalone	Standalone
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	4808312000	20925349000
	Other income	59799000	205289000
	Total income	4868111000	21130638000
2	Expenses
(a)	Cost of materials consumed	3336998000	5455454000
(b)	Purchases of stock-in-trade	1486412000	14785383000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-159484000	-40157000
(d)	Employee benefit expense	15818000	52870000
(e)	Finance costs	56463000	267078000
(f)	Depreciation, depletion and amortisation expense	5859000	21092000
(f)	Other Expenses
1	Other Expenses	56773000	265617000
	Total other expenses	56773000	265617000
	Total expenses	4798839000	20807337000
3	Total profit before exceptional items and tax	69272000	323301000
4	Exceptional items	5872000	-23098000
5	Total profit before tax	75144000	300203000
6	Tax expense
7	Current tax	250000	250000
8	Deferred tax	23669000	82460000
9	Total tax expenses	23919000	82710000
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	51225000	217493000
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	51225000	217493000
17	Other comprehensive income net of taxes	-13203000	-13205000
18	Total Comprehensive Income for the period	38022000	204288000
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	329556000	329556000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.16	0.68
	Diluted earnings (loss) per share from continuing operations	0.16	0.68
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	0.16	0.68
	Diluted earnings (loss) per share from continuing and discontinued operations	0.16	0.68
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		Due to technical reason , Company is unbale to file Intigrated Results filign on NSE.However Company has filed the same on BSE in Compliance with SEBI LODR Regulation. n nCompany has filed Intigrated Audited Results for the Quarter & year ended 31.03.2025 in pdf mode on 23.04.2025 to the NSE.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	493742000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	2854000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	138362000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1563000
	Total non-current financial assets	139925000
	Deferred tax assets (net)	70732000
	Other non-current assets	37778000
	Total non-current assets	745031000
2	Current assets
	Inventories	1047397000
	Current financial asset
	Current investments	0
	Trade receivables, current	2405591000
	Cash and cash equivalents	1314000
	Bank balance other than cash and cash equivalents	54845000
	Loans, current	86205000
	Other current financial assets	10693000
	Total current financial assets	2558648000
	Current tax assets (net)	0
	Other current assets	501343000
	Total current assets	4107388000
3	Non-current assets classified as held for sale	79589000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4932008000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	329556000
	Other equity	1625919000
	Total equity attributable to owners of parent	1955475000
	Non controlling interest
	Total equity	1955475000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	181315000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	1343000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	1343000
	Other non-current financial liabilities	800000
	Total non-current financial liabilities	183458000
	Provisions, non-current	4736000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	188194000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1525086000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3415000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	492928000
	Total Trade payable	496343000
	Other current financial liabilities	723449000
	Total current financial liabilities	2744878000
	Other current liabilities	33053000
	Provisions, current	10408000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2788339000
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	2976533000
	Total equity and liabilites	4932008000
	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-Oct-2024	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		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
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-Oct-2024	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	-270000	-273000
	Total Amount of items that will not be reclassified to profit and loss	-270000	-273000
2	Income tax relating to items that will not be reclassified to profit or loss	-68000	-69000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-17373000	-17373000
	Total Amount of items that will be reclassified to profit and loss	-17373000	-17373000
4	Income tax relating to items that will be reclassified to profit or loss	-4372000	-4372000
5	Total Other comprehensive income	-13203000	-13205000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			300203000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			267078000
	Adjustments for decrease (increase) in inventories			-9523000
	Adjustments for decrease (increase) in trade receivables, current			-1027263000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-204132000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2277000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			330697000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			186699000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			21092000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3251000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			146403000
	Adjustments for share-based payments			0
	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			0
	Other adjustments to reconcile profit (loss)			-85000
	Other adjustments for non-cash items			6962000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-580406000
	Net cash flows from (used in) operations			-280203000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			11693000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-291896000
	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			4929000
	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			0
	Purchase of property, plant and equipment			87469000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			4354000
	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			146379000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1882000
	Net cash flows from (used in) investing activities	47745000
	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			411945000
	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			357313000
	Repayments of borrowings			253909000
	Payments of lease liabilities			0
	Dividends paid			3296000
	Interest paid			266703000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2121000
	Net cash flows from (used in) financing activities			243229000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-922000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			2236000
	Net increase (decrease) in cash and cash equivalents			1314000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			1314000