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	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	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	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-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	2303600000	8971200000
	Other income	79800000	245100000
	Total income	2383400000	9216300000
2	Expenses
(a)	Cost of materials consumed	1494700000	6519500000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-82400000	-726700000
(d)	Employee benefit expense	203400000	744700000
(e)	Finance costs	27500000	104500000
(f)	Depreciation, depletion and amortisation expense	71200000	270900000
(f)	Other Expenses
1	Power, Fuel & Water expense	250300000	975000000
2	other expenses	227200000	875800000
	Total other expenses	477500000	1850800000
	Total expenses	2191900000	8763700000
3	Total profit before exceptional items and tax	191500000	452600000
4	Exceptional items	-32100000	-32100000
5	Total profit before tax	159400000	420500000
6	Tax expense
7	Current tax	28200000	138200000
8	Deferred tax	23100000	-10800000
9	Total tax expenses	51300000	127400000
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	108100000	293100000
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	108100000	293100000
17	Other comprehensive income net of taxes	39300000	163500000
18	Total Comprehensive Income for the period	147400000	456600000
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		10084200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.63	1.7
	Diluted earnings (loss) per share from continuing operations	0.63	1.7
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	0.63	1.7
	Diluted earnings (loss) per share from continuing and discontinued operations	0.63	1.7
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	2281100000
	Capital work-in-progress	607500000
	Investment property	828400000
	Goodwill	2821900000
	Other intangible assets	24000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	150500000
	Trade receivables, non-current	71900000
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	222400000
	Deferred tax assets (net)	0
	Other non-current assets	322300000
	Total non-current assets	7107600000
2	Current assets
	Inventories	1956000000
	Current financial asset
	Current investments	0
	Trade receivables, current	1169500000
	Cash and cash equivalents	1898700000
	Bank balance other than cash and cash equivalents	1429200000
	Loans, current	3400000
	Other current financial assets	203600000
	Total current financial assets	4704400000
	Current tax assets (net)
	Other current assets	257100000
	Total current assets	6917500000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	14025100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	860300000
	Other equity	10084200000
	Total equity attributable to owners of parent	10944500000
	Non controlling interest
	Total equity	10944500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	946000000
	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	26800000
	Total non-current financial liabilities	972800000
	Provisions, non-current	7900000
	Deferred tax liabilities (net)	11400000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	992100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	351100000
	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	968100000
	Total Trade payable	991600000
	Other current financial liabilities	210300000
	Total current financial liabilities	1553000000
	Other current liabilities	225600000
	Provisions, current	256200000
	Current tax liabilities (Net)	53700000
	Deferred government grants, Current
	Total current liabilities	2088500000
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	3080600000
	Total equity and liabilites	14025100000
	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	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	0	-500000
3	Amount of items that will be reclassified to profit and loss
1	Changes in Foreign Currency Translation	39300000	164800000
	Total Amount of items that will be reclassified to profit and loss	39300000	164800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	39300000	163500000

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			420500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			104500000
	Adjustments for decrease (increase) in inventories			-899500000
	Adjustments for decrease (increase) in trade receivables, current			39900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-82600000
	Adjustments for decrease (increase) in other non-current assets			1800000
	Adjustments for other financial assets, non-current			-149600000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			389200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1000000
	Adjustments for increase (decrease) in other non-current liabilities			-2100000
	Adjustments for depreciation and amortisation expense			270900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			65600000
	Adjustments for provisions, non-current			-27300000
	Adjustments for other financial liabilities, current			34800000
	Adjustments for other financial liabilities, non-current			56600000
	Adjustments for unrealised foreign exchange losses gains			10300000
	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			0
	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)			-188500000
	Net cash flows from (used in) operations			232000000
	Dividends received			0
	Interest paid			0
	Interest received			-194600000
	Income taxes paid (refund)			225600000
	Other inflows (outflows) of cash			-1700000
	Net cash flows from (used in) operating activities			-189900000
	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			-114600000
	Other cash payments to acquire equity or debt instruments of other entities			45600000
	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			1007200000
	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			0
	Interest received			463000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-843500000
	Net cash flows from (used in) investing activities	-1547600000
	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			231300000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			129100000
	Interest paid			104500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1739800000
	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			-1739800000
	Cash and cash equivalents cash flow statement at beginning of period			3638500000
	Cash and cash equivalents cash flow statement at end of period			1898700000