Integrated Filing — IndAS

General information about company
Scrip Code	539046
NSE Symbol	MANAKCOAT
MSEI Symbol	NOTLISTED
ISIN	INE830Q01018
Name of company	MANAKSIA COATED METALS & INDUSTRIES 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   11:30:00
End date and time of board meeting	14-May-2025   19:15:00
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	2024-05-10
Indicate Company website link for updated RPT policy of the Company	www.manaksiacoatedmetals.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?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The Company has not defaulted any loans

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	2078854000	7816276000
	Other income	19364000	79210000
	Total income	2098218000	7895486000
2	Expenses
(a)	Cost of materials consumed	1677160000	6600331000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-50142000	-479456000
(d)	Employee benefit expense	42332000	161093000
(e)	Finance costs	82029000	332897000
(f)	Depreciation, depletion and amortisation expense	21192000	87661000
(f)	Other Expenses
1	Other Expenses	257816000	996562000
	Total other expenses	257816000	996562000
	Total expenses	2030387000	7699088000
3	Total profit before exceptional items and tax	67831000	196398000
4	Exceptional items	0	12100000
5	Total profit before tax	67831000	208498000
6	Tax expense
7	Current tax	16777000	55698000
8	Deferred tax	83000	-3633000
9	Total tax expenses	16860000	52065000
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	50971000	156433000
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	50971000	156433000
17	Other comprehensive income net of taxes	53000	53000
18	Total Comprehensive Income for the period	51024000	156486000
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	79469000	79469000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		2146768000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.69	2.11
	Diluted earnings (loss) per share from continuing operations	0.69	2.11
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	0.69	2.11
	Diluted earnings (loss) per share from continuing and discontinued operations	0.69	2.11
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		(a) The Financial Results of the Company for the Quarter and Year Ended 31st March, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 14th May, 2025. The Statutory Auditors of the Company have carried out limited review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n(b) Comparative figures have been rearranged / regrouped wherever necessary. n n(c) The above Financial Results of the Company for the Quarter and Year Ended 31st March, 2025 are available at the Company's website www.manaksiacoatedmetals.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. n n The company had issued and allotted 2,07,00,000 warrants on preferential allotment basis to Promoter and Non-Promoter group carrying the right to convert each warrant into an Equity Share of Rs. 1/- each, at a premium of Rs. 64 each, within the period of 18 months for Promoters group and 6 months for Non Promoter group from the date of allotment i.e. 30th January 2025. The warrant holders had paid 25% of the total consideration of Rs. 16.25 per  warrant amounting to Rs. 3363.75  lacs as application money against the above warrants. The Company has allotted 52,00,000 Equity Shares against 52,00,000 warrants on 27.03.2025 after receipt of full consideration

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	1108330000
	Capital work-in-progress	684278000
	Investment property	98205000
	Goodwill	0
	Other intangible assets	0
	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	0
	Trade receivables, non-current	0
	Loans, non-current	13735000
	Other non-current financial assets	0
	Total non-current financial assets	13735000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1904548000
2	Current assets
	Inventories	2869266000
	Current financial asset
	Current investments	0
	Trade receivables, current	499282000
	Cash and cash equivalents	1624000
	Bank balance other than cash and cash equivalents	247129000
	Loans, current	47085000
	Other current financial assets	6266000
	Total current financial assets	801386000
	Current tax assets (net)	0
	Other current assets	823236000
	Total current assets	4493888000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6398436000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	79469000
	Other equity	2146768000
	Total equity attributable to owners of parent	2226237000
	Non controlling interest
	Total equity	2226237000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	662317000
	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	0
	Total non-current financial liabilities	662317000
	Provisions, non-current	13580000
	Deferred tax liabilities (net)	139154000
	Deferred government grants, Non-current	0
	Other non-current liabilities	32536000
	Total non-current liabilities	847587000
	Current liabilities
	Current financial liabilities
	Borrowings, current	755871000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	12948000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2371592000
	Total Trade payable	2384540000
	Other current financial liabilities	41533000
	Total current financial liabilities	3181944000
	Other current liabilities	98522000
	Provisions, current	1398000
	Current tax liabilities (Net)	42748000
	Deferred government grants, Current	0
	Total current liabilities	3324612000
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	4172199000
	Total equity and liabilites	6398436000
	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)
1	Metal Products	2050728000	7671007000
2	Others	28126000	145269000
	Total Segment Revenue	2078854000	7816276000
	Less: Inter segment revenue	0	0
	Revenue from operations	2078854000	7816276000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Metal Products	192262000	596595000
2	Others	1935000	49065000
	Total Profit before tax	194197000	645660000
	i. Finance cost	78641000	78641000
	ii. Other Unallocable Expenditure net off Unallocable income	47584000	47584000
	Profit before tax	67972000	197440000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Metal Products	3537952000	3537952000
2	Others	250358000	250358000
	Total Segment Asset	3788310000	3788310000
	Un-allocable Assets	2610126000	2610126000
	Net Segment Asset	6398436000	6398436000
4	Segment Liabilities
	Segment Liabilities
1	Metal Products	1604463000	1604463000
2	Others	68685000	68685000
	Total Segment Liabilities	1673148000	1673148000
	Un-allocable Liabilities	2499051000	2499051000
	Net Segment Liabilities	4172199000	4172199000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-53000	-53000
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	53000	53000

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			208498000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			319277000
	Adjustments for decrease (increase) in inventories			-563160000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-395319000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	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			87661000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			692755000
	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			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)			141214000
	Net cash flows from (used in) operations			349712000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			45700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			304012000
	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			206000
	Purchase of property, plant and equipment			217149000
	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			171000
	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			13620000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-203494000
	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			-589875000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-357992000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			332897000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-101014000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-496000
	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			-496000
	Cash and cash equivalents cash flow statement at beginning of period			2120000
	Cash and cash equivalents cash flow statement at end of period			1624000

Signatory Details
Name of signatory	SHRUTI AGARWAL
Designation of person	Company Secretary and Compliance Officer
Place	KOLKATA
Date	14-May-2025