Integrated Filing — IndAS

General information about company
Scrip Code	500268
NSE Symbol	MANALIPETC
MSEI Symbol	NA
ISIN	INE201A01024
Name of company	Manali Petrochemicals 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Petrochemicals
Start date and time of board meeting	13-May-2025   13:30:00
End date and time of board meeting	13-May-2025   15:40:00
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	2025-03-27
Indicate Company website link for updated RPT policy of the Company	www.manalipetro.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
NA

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	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	1632700000	6475100000
	Other income	98600000	217600000
	Total income	1731300000	6692700000
2	Expenses
(a)	Cost of materials consumed	1137800000	5198500000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-76300000	-684200000
(d)	Employee benefit expense	90400000	366900000
(e)	Finance costs	24500000	93300000
(f)	Depreciation, depletion and amortisation expense	60800000	235900000
(f)	Other Expenses
1	Power, Fuel & Water expense	242700000	949400000
2	Other expenses	165800000	598500000
	Total other expenses	408500000	1547900000
	Total expenses	1645700000	6758300000
3	Total profit before exceptional items and tax	85600000	-65600000
4	Exceptional items	-32100000	-32100000
5	Total profit before tax	53500000	-97700000
6	Tax expense
7	Current tax	-300000	500000
8	Deferred tax	23000000	-10800000
9	Total tax expenses	22700000	-10300000
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	30800000	-87400000
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	30800000	-87400000
17	Other comprehensive income net of taxes	100000	-1300000
18	Total Comprehensive Income for the period	30900000	-88700000
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	860300000	860300000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		8645200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.18	-0.51
	Diluted earnings (loss) per share from continuing operations	0.18	-0.51
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	0.18	-0.51
	Diluted earnings (loss) per share from continuing and discontinued operations	0.18	-0.51
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2109200000
	Capital work-in-progress	607500000
	Investment property	730500000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	4136500000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	59400000
	Total non-current financial assets	59400000
	Deferred tax assets (net)
	Other non-current assets	316600000
	Total non-current assets	7959700000
2	Current assets
	Inventories	1612400000
	Current financial asset
	Current investments	0
	Trade receivables, current	687800000
	Cash and cash equivalents	1105800000
	Bank balance other than cash and cash equivalents	382200000
	Loans, current	3300000
	Other current financial assets	200700000
	Total current financial assets	2379800000
	Current tax assets (net)
	Other current assets	217900000
	Total current assets	4210100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	12169800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	860300000
	Other equity	8645200000
	Total equity attributable to owners of parent	9505500000
	Non controlling interest
	Total equity	9505500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	190000000
	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	695000000
	Total non-current financial liabilities	885000000
	Provisions, non-current	7900000
	Deferred tax liabilities (net)	3300000
	Deferred government grants, Non-current
	Other non-current liabilities	26900000
	Total non-current liabilities	923100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	264300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	23500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	743700000
	Total Trade payable	767200000
	Other current financial liabilities	250200000
	Total current financial liabilities	1281700000
	Other current liabilities	207300000
	Provisions, current	252200000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1741200000
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	2664300000
	Total equity and liabilites	12169800000
	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		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-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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Changes in Fair Value of Equity Investments	0	-100000
2	Remeasurement Cost of defined benefits	0	-1700000
	Total Amount of items that will not be reclassified to profit and loss	0	-1800000
2	Income tax relating to items that will not be reclassified to profit or loss	-100000	-500000
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
5	Total Other comprehensive income	100000	-1300000

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			-97700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			93300000
	Adjustments for decrease (increase) in inventories			-769700000
	Adjustments for decrease (increase) in trade receivables, current			35000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-90700000
	Adjustments for decrease (increase) in other non-current assets			9000000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-141700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			358400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-6000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			235900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			36800000
	Adjustments for provisions, non-current			-27300000
	Adjustments for other financial liabilities, current			21900000
	Adjustments for other financial liabilities, non-current			-3200000
	Adjustments for unrealised foreign exchange losses gains			8800000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			-1700000
	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)			-241200000
	Net cash flows from (used in) operations			-338900000
	Dividends received			-42800000
	Interest paid			0
	Interest received			-146000000
	Income taxes paid (refund)			17000000
	Other inflows (outflows) of cash			-1800000
	Net cash flows from (used in) operating activities			-546500000
	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			253500000
	Other cash payments to acquire equity or debt instruments of other entities			115400000
	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			300000
	Purchase of property, plant and equipment			935600000
	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			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			42800000
	Interest received			162900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			203700000
	Net cash flows from (used in) investing activities	-387800000
	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			231400000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			129100000
	Interest paid			93300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			9000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-925300000
	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			-925300000
	Cash and cash equivalents cash flow statement at beginning of period			2031100000
	Cash and cash equivalents cash flow statement at end of period			1105800000