Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	MWL
MSEI Symbol	NOTLISTED
ISIN	INE0JYY01011
Name of company	MANGALAM WORLDWIDE LIMITED
Type of company	SME
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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-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	STEEL
Start date and time of board meeting	30-Apr-2025   16:00:00
End date and time of board meeting	30-Apr-2025   16:50:00
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	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	3240447000	10607094000
	Other income	5160000	53243000
	Total income	3245607000	10660337000
2	Expenses
(a)	Cost of materials consumed	2677522000	8985480000
(b)	Purchases of stock-in-trade	1969000	59408000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-47482000	-672545000
(d)	Employee benefit expense	77308000	285432000
(e)	Finance costs	68566000	237886000
(f)	Depreciation, depletion and amortisation expense	22951000	86096000
(f)	Other Expenses
1	Other Expenses	379818000	1402013000
	Total other expenses	379818000	1402013000
	Total expenses	3180652000	10383770000
3	Total profit before exceptional items and tax	64955000	276567000
4	Exceptional items	18550000	18550000
5	Total profit before tax	83505000	295117000
6	Tax expense
7	Current tax	33000	108000
8	Deferred tax	-1305000	-246000
9	Total tax expenses	-1272000	-138000
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	84777000	295255000
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	84777000	295255000
17	Other comprehensive income net of taxes	12502000	189702000
18	Total Comprehensive Income for the period	97279000	484957000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	84771000	294786000
	Total profit or loss, attributable to non-controlling interests	6000	6000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	97273000	484488000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	6000	469000
21	Details of equity share capital
	Paid-up equity share capital	297007000	297007000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2262218000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.85	10.59
	Diluted earnings (loss) per share from continuing operations	2.85	10.29
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	2.85	10.59
	Diluted earnings (loss) per share from continuing and discontinued operations	2.85	10.29
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1The above audited Standalone Financial Results of Mangalam Worldwide Limited (the company) for the quarter and year ended on 31st March 2025 were reviewed and recommended by the Audit committee and approved by the Board of Directors at their respective meeting held on Wednesday 30th April 2025. These results have been audited by the Statutory Auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation 2015 (LODR) (as amended n2Basis of Preparation of the Statement and Adoption of Indian Accounting Standards: nThe company has voluntarily adopted Indian Accounting Standards (Ind AS) specified under Companies (Indian Accounting Standard) Rules 2015 (as amended) prescribed under section 133 of the Companies Act 2013 read with the rule thereunder and in terms of regulation 33 of the SEBI (listing Obligation and Disclosure Requirements) Regulation 2015 read with relevant rules and circumstances issued thereunder as the paid-up capital of the Company has increased to Rs. 29.70 crores which is more than Rs 25.00 crores the Company has made an application for Migration of its securities from NSE Emerge Platform to Main Board of NSE. nThe audited standalone financial results for quarter and year ended 31st March 2024 is the first annual Audited standalone financial results after adoption of Indian Accounting Standards ( Ind AS ) voluntarily. Consequently the standalone financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles as stated therein. n3. The company is mainly engaged into the business of manufacturing of Stainless Steel (SS) Billets Ingots Forged Roundbars Forged Round Brightbars Rolling of SS Flat & Round Bars Brightbars & Seamless Pipes & Tubes U – Bend Tubes and ERW Pipes also trading steel scrap and ferro alloys. The Company is carrying out the manufacturing with fully integrated infrastructure. Looking into the nature of business company it is operating under single segment hence as per Ind AS – 108 – operating segment reporting is not applicable to Company. n4. Pursuant to Regulation of 280(2) of SEBI (Issue of Capital and Disclosure Requirements) Regulations 2018 the Company had made an application to NSE for Migration of its securities from NSE Emerge Platform to Main Board of NSE dated 03rd January 2024. The same is pending for approval. n5. As on 03rd February 2025 the Company Promoters / Directors and Others have received a Show Cause Notice ( SCN ) dated 29th January 2025 in the matter of Mangalam Global Enterprise Limited issued under Sections 11(1) 11(4) 11(4A) 11B(1) and 11B(2) of the Securities and Exchange Board of India Act 1992 ( SEBI Act ) by SEBI alleging violation inter-alia of provisions of Section 12A (d) and (e) of SEBI Act read with Regulation 3(a) (b) (c) (d) 4(1) 4(2) (a) (d) of SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations 2003 ( PFUTP Regulations ). The Company Promoters / Directors and Others are in process to comply with the same and has filed a preliminary response along with the settlement application with the SEBI in March 2025. n9. The figures for the quarter ended 31st March 2025 and 31st March 2024 are the balancing figures between the audited figures in respect of full financial year and the year-to-date figures up to the third quarter of the relevant financial year. n10. The status of investor's complaints of the company during the quarter ended on 31st March 2025 are as under: nComplaints Pending at the beginning of the period (i.e. 01st January 2025) NIL nComplaints received during the period (i.e. during 01st January 2025 to 31st March 2025) NIL nComplaints Disposed of during the period (i.e. during 01st January 2025 to 31st March 2025) NIL nComplaints unresolved at the end of the period (i.e. 31st March 2025) NIL n11. The above standalone financial results are available at the Company’s website www.mangalamworldwide.com and on the website of the stock exchange www.nseindia.com. n12. Previous year’s / period’s figures have been regrouped / rearranged / reclassified / recasted wherever considered necessary to make them comparable. n

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	951224000
	Capital work-in-progress	0
	Investment property
	Goodwill	1239000
	Other intangible assets	386000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	353209000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	88088000
	Total non-current financial assets	441297000
	Deferred tax assets (net)	0
	Other non-current assets	12911000
	Total non-current assets	1407057000
2	Current assets
	Inventories	2818782000
	Current financial asset
	Current investments	0
	Trade receivables, current	1671249000
	Cash and cash equivalents	2584000
	Bank balance other than cash and cash equivalents	56515000
	Loans, current	169631000
	Other current financial assets	41248000
	Total current financial assets	1941227000
	Current tax assets (net)
	Other current assets	194124000
	Total current assets	4954133000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6361190000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	297007000
	Other equity	2262218000
	Total equity attributable to owners of parent	2559225000
	Non controlling interest	57412000
	Total equity	2616637000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	141256000
	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	3489000
	Total non-current financial liabilities	144745000
	Provisions, non-current	16491000
	Deferred tax liabilities (net)	79853000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	241089000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1770400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	181044000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	947721000
	Total Trade payable	1128765000
	Other current financial liabilities	574561000
	Total current financial liabilities	3473726000
	Other current liabilities	9183000
	Provisions, current	20555000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	3503464000
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	3744553000
	Total equity and liabilites	6361190000
	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
1	Amount of items that will not be reclassified to profit and loss	16707000	253504000
	Total Amount of items that will not be reclassified to profit and loss	16707000	253504000
2	Income tax relating to items that will not be reclassified to profit or loss	4205000	63802000
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	12502000	189702000

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			295117000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			237886000
	Adjustments for decrease (increase) in inventories			-1363685000
	Adjustments for decrease (increase) in trade receivables, current			-680111000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			135171000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-7239000
	Adjustments for other financial assets, current			-40504000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			650078000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-11248000
	Adjustments for increase (decrease) in other non-current liabilities			-2906000
	Adjustments for depreciation and amortisation expense			83494000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2603000
	Adjustments for provisions, current			-15925000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-128199000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			206000
	Adjustments for interest income			29377000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			85000
	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)			0
	Other adjustments for non-cash items			6994000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1163089000
	Net cash flows from (used in) operations			-867972000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-176000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-867796000
	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			-42645000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			-310000
	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			-64977000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			-4940000
	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			206000
	Interest received			29342000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-30000
	Net cash flows from (used in) investing activities	-73474000
	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			296925000
	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			894119000
	Repayments of borrowings			0
	Payments of lease liabilities			3426000
	Dividends paid			26001000
	Interest paid			221252000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			940365000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-905000
	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			-905000
	Cash and cash equivalents cash flow statement at beginning of period			3489000
	Cash and cash equivalents cash flow statement at end of period			2584000