Integrated Filing — IndAS



General information about company
Scrip Code 532932
NSE Symbol MANAKSIA
MSEI Symbol NOTLISTED
ISIN INE015D01022
Name of company MANAKSIA 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   13:00:00
End date and time of board meeting 28-May-2025   15:55:00
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 2685563000 7310483000
Other income 81676000 543206000
Total income 2767239000 7853689000
2 Expenses
(a) Cost of materials consumed 1633469000 4259198000
(b) Purchases of stock-in-trade 750969000 1567984000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -135273000 -195051000
(d) Employee benefit expense 84350000 349837000
(e) Finance costs 12931000 116659000
(f) Depreciation, depletion and amortisation expense 13991000 55186000
(f) Other Expenses
1 Other Expenses 205997000 786927000
Total other expenses 205997000 786927000
Total expenses 2566434000 6940740000
3 Total profit before exceptional items and tax 200805000 912949000
4 Exceptional items -25922000 -65084000
5 Total profit before tax 174883000 847865000
6 Tax expense
7 Current tax 77818000 191068000
8 Deferred tax -17719000 75559000
9 Total tax expenses 60099000 266627000
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 114784000 581238000
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 114784000 581238000
17 Other comprehensive income net of taxes 7677000 -341021000
18 Total Comprehensive Income for the period 122461000 240217000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 115053000 559768000
Total profit or loss, attributable to non-controlling interests -269000 21470000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 122589000 218606000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -128000 21611000
21 Details of equity share capital
Paid-up equity share capital 131068000 131068000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 5591005000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.76 8.54
Diluted earnings (loss) per share from continuing operations 1.76 8.54
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 1.76 8.54
Diluted earnings (loss) per share from continuing and discontinued operations 1.76 8.54
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes:tttt n(a) The above 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 28th May, 2025. The Statutory Auditors of the Company have carried out Audit of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.ttt ntttt n(b) The Consolidated Financial Results comprise of Manaksia Limited, its subsidiaries and step - down subsidiaries, Manaksia Ferro Industries Ltd, Manaksia Overseas Ltd, MINL Ltd, Mark Steels Ltd, Dynatech Industries Ghana Ltd and Jebba Paper Mills Ltd.ttt ntttt n(c) Due to continued volatility resulting from significant devaluation of the Nigerian currency, the Group has incurred foreign exchange losses in its subsidiary companies based in Nigeria. These losses have been reported as an exceptional item in the Group's consolidated financial results.ttt ntttt n(d) The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to March 31, 2025 / March 31, 2024 and the unaudited published year-to-date figures up to December 31, 2024 / December 31, 2023, being the date of the end of the third quarter of the financial year which were subject to limited review.ttt ntttt n(e) The Board of Directors of the Company, at its meeting held on March 26, 2025, approved a Scheme of Arrangement under Sections 230 to 232 of the Companies Act (Demerger Scheme) 2013, for the demerger of Metal Product business undertaking (as defined in the Demerger Scheme) conducted through domestic entities of the Company into Manaksia Ferro Industries Limited, a wholly owned subsidiary. n nThe proposed Scheme has been filed with the BSE Limited, National Stock Exchange of India Limited, and the Securities and Exchange Board of India (SEBI) for their approval, and is subject to further approval by the National Company Law Tribunal (NCLT) and other regulatory authorities, as applicable. n nPending receipt of necessary approvals, no effect of the proposed demerger is warranted and accordingly have not been given in the financial statements for the year ended 31 March 2025.tt ntttt n(f) Comparative figures have been rearrangd / regrouped wherever necessary.ttt ntttt n(g) The above financial results of the Company for the Quarter and Year ended 31st March, 2025 are available at the Company's website www.manaksia.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed.ttt ntttt nPlace : KolkatattttttFor and or Behalf of the Board of Directors nDated : 28th May 2025tttt ntttt ntttt ntttttttttSuresh Kumar Agrawal ntttttttttManaging Director ntttttttttDIN- 00520769 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 479600000
Capital work-in-progress 56653000
Investment property 0
Goodwill 0
Other intangible assets 389000
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 104265000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 7459000
Total non-current financial assets 111724000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 648366000
2 Current assets
Inventories 948043000
Current financial asset
Current investments 1005855000
Trade receivables, current 657435000
Cash and cash equivalents 439464000
Bank balance other than cash and cash equivalents 2047010000
Loans, current 64840000
Other current financial assets 28170000
Total current financial assets 4242774000
Current tax assets (net) 15513000
Other current assets 1281737000
Total current assets 6488067000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7136433000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 131068000
Other equity 5591005000
Total equity attributable to owners of parent 5722073000
Non controlling interest 231351000
Total equity 5953424000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 0
Provisions, non-current 20623000
Deferred tax liabilities (net) 130180000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 150803000
Current liabilities
Current financial liabilities
Borrowings, current 258826000
Trade payables, 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 516320000
Total Trade payable 516320000
Other current financial liabilities 44921000
Total current financial liabilities 820067000
Other current liabilities 39843000
Provisions, current 3678000
Current tax liabilities (Net) 168618000
Deferred government grants, Current 0
Total current liabilities 1032206000
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 1183009000
Total equity and liabilites 7136433000
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)
1 Metal Products 2484952000 6472705000
2 Packaging Products 197571000 831185000
3 Others 3040000 6593000
Total Segment Revenue 2685563000 7310483000
Less: Inter segment revenue 0 0
Revenue from operations 2685563000 7310483000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metal Products 140490000 509099000
2 Packaging Products 14676000 71164000
3 Others 879000 1830000
Total Profit before tax 156045000 582093000
i. Finance cost -50517000 -50517000
ii. Other Unallocable Expenditure net off Unallocable income 31679000 31679000
Profit before tax 174883000 847865000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metal Products 3612255000 3612255000
2 Packaging Products 232286000 232286000
3 Others 3124000 3124000
Total Segment Asset 3847665000 3847665000
Un-allocable Assets 3288768000 3288768000
Net Segment Asset 7136433000 7136433000
4 Segment Liabilities
Segment Liabilities
1 Metal Products 1030264000 1030264000
2 Packaging Products 128178000 128178000
3 Others 0 0
Total Segment Liabilities 1158442000 1158442000
Un-allocable Liabilities 24567000 24567000
Net Segment Liabilities 1183009000 1183009000
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 Remeasurement Gains/(Losses) on Post Employment Defined Benefit Plans 1138000 1138000
2 Gains/(Losses) from Investments in Equity Instruments designated at FVTOCI 20597000 20923000
Total Amount of items that will not be reclassified to profit and loss 21735000 22061000
2 Income tax relating to items that will not be reclassified to profit or loss 209000 307000
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency Translation Reserve -13849000 -362775000
Total Amount of items that will be reclassified to profit and loss -13849000 -362775000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 7677000 -341021000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 847865000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 116659000
Adjustments for decrease (increase) in inventories -274420000
Adjustments for decrease (increase) in trade receivables, current -156453000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1114303000
Adjustments for decrease (increase) in other non-current assets 10000000
Adjustments for other financial assets, non-current 155187000
Adjustments for other financial assets, current 9134000
Adjustments for other bank balances -1855844000
Adjustments for increase (decrease) in trade payables, current 298346000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -24264000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 55186000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1791000
Adjustments for provisions, non-current -62000
Adjustments for other financial liabilities, current -6038000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 4557000
Adjustments for interest income 256357000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -276169000
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) -3322164000
Net cash flows from (used in) operations -2474299000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 277861000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -2752160000
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 1783000
Purchase of property, plant and equipment 123865000
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 67087000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 2139000
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 4557000
Interest received 249820000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 3511568000
Net cash flows from (used in) investing activities 3578915000
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 0
Repayments of borrowings 482679000
Payments of lease liabilities 837000
Dividends paid 0
Interest paid 116628000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -81682000
Net cash flows from (used in) financing activities -681826000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 144929000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -359399000
Net increase (decrease) in cash and cash equivalents -214470000
Cash and cash equivalents cash flow statement at beginning of period 653934000
Cash and cash equivalents cash flow statement at end of period 439464000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S K AGRAWAL AND CO CHARTERED ACCOUNTANTS LLP Yes 31-Jul-2025