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	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	Geographical
Description of single segment
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

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	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	5367268000	22814762000
	Other income	60747000	214366000
	Total income	5428015000	23029128000
2	Expenses
(a)	Cost of materials consumed	3336998000	5455454000
(b)	Purchases of stock-in-trade	2033432000	16617685000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-159484000	-40157000
(d)	Employee benefit expense	17574000	60377000
(e)	Finance costs	62100000	297132000
(f)	Depreciation, depletion and amortisation expense	6319000	22938000
(f)	Other Expenses
1	Other Expenses	60827000	278163000
	Total other expenses	60827000	278163000
	Total expenses	5357766000	22691592000
3	Total profit before exceptional items and tax	70249000	337536000
4	Exceptional items	5872000	-23099000
5	Total profit before tax	76121000	314437000
6	Tax expense
7	Current tax	594000	980000
8	Deferred tax	23653000	82444000
9	Total tax expenses	24247000	83424000
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	51874000	231013000
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	51874000	231013000
17	Other comprehensive income net of taxes	-7846000	-12435000
18	Total Comprehensive Income for the period	44028000	218578000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	51874000	231013000
	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	44028000	218578000
	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	329556000	329556000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		1685798000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.16	0.72
	Diluted earnings (loss) per share from continuing operations	0.16	0.72
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	0.72
	Diluted earnings (loss) per share from continuing and discontinued operations	0.16	0.72
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 (mailed on takeover@nse.com on 23.04.2025), 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		Consolidated
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Indian Operations	4808312000	20925349000
2	Foreign Operations	558956000	2054376000
3	Inter Segment Revenue	0	-164963000
	Total Segment Revenue	5367268000	22814762000
	Less: Inter segment revenue
	Revenue from operations	5367268000	22814762000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Indian Operations	75053000	300112000
2	Foreign Operations	1068000	12804000
3	Inter Segment Revenue	0	1521000
	Total Profit before tax	76121000	314437000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	76121000	314437000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Indian Operations	4932062000	4932062000
2	Foreign Operations	735658000	735658000
3	Inter Segment Revenue	-109536000	-109536000
	Total Segment Asset	5558184000	5558184000
	Un-allocable Assets	0	0
	Net Segment Asset	5558184000	5558184000
4	Segment Liabilities
	Segment Liabilities
1	Indian Operations	2976560000	2976560000
2	Foreign Operations	566614000	566614000
3	Inter Segment Revenue	-344000	-344000
	Total Segment Liabilities	3542830000	3542830000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3542830000	3542830000
	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	Consolidated	Consolidated
	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	-272000
	Total Amount of items that will not be reclassified to profit and loss	-270000	-272000
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	-12016000	-16604000
	Total Amount of items that will be reclassified to profit and loss	-12016000	-16604000
4	Income tax relating to items that will be reclassified to profit or loss	-4372000	-4372000
5	Total Other comprehensive income	-7846000	-12435000

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			314437000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			297132000
	Adjustments for decrease (increase) in inventories			-9523000
	Adjustments for decrease (increase) in trade receivables, current			-1025257000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-326706000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			8808000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			295691000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			22938000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2452000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			188133000
	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			149966000
	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)			5759000
	Other adjustments for non-cash items			2933000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-692510000
	Net cash flows from (used in) operations			-378073000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			12717000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-390790000
	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			4829000
	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			149941000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-13631000
	Net cash flows from (used in) investing activities	39658000
	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			487086000
	Repayments of borrowings			253909000
	Payments of lease liabilities			0
	Dividends paid			3296000
	Interest paid			296757000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2121000
	Net cash flows from (used in) financing activities			342948000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8184000
	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			-8184000
	Cash and cash equivalents cash flow statement at beginning of period			16137000
	Cash and cash equivalents cash flow statement at end of period			7953000