Integrated Filing — IndAS



General information about company

Scrip Code 505324
NSE Symbol MANUGRAPH
MSEI Symbol NOTLISTED
ISIN INE867A01022
Name of company MANUGRAPH INDIA 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Unaudited
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 Engineering
Start date and time of board meeting 29-May-2025   15:15:00
End date and time of board meeting 29-May-2025   17:15:00
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 2025-05-29
Indicate Company website link for updated RPT policy of the Company http://www.manugraph.com/Files/MIL_Related_Party_Transactions_Policy_2025.pdfn
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
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 Unaudited 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 279264000 593482000
Other income 1616000 7269000
Total income 280880000 600751000
2 Expenses
(a) Cost of materials consumed 154273000 292091000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 50210000 110882000
(d) Employee benefit expense 43840000 189081000
(e) Finance costs 5749000 24315000
(f) Depreciation, depletion and amortisation expense 1907000 7901000
(f) Other Expenses
1 Other Expenses 33149000 124750000
Total other expenses 33149000 124750000
Total expenses 289128000 749020000
3 Total profit before exceptional items and tax -8248000 -148269000
4 Exceptional items -2320000 -117931000
5 Total profit before tax -10568000 -266200000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 954000 731000
9 Total tax expenses 954000 731000
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 -11522000 -266931000
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 -11522000 -266931000
17 Other comprehensive income net of taxes 1186000 2573000
18 Total Comprehensive Income for the period -10336000 -264358000
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 60830000 60830000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 471920000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.3 -4.9
Diluted earnings (loss) per share from continuing operations -0.3 -4.9
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 -0.3 -4.9
Diluted earnings (loss) per share from continuing and discontinued operations -0.3 -4.9
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 846375000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 5366000
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 28000
Trade receivables, non-current 0
Loans, non-current 3535000
Other non-current financial assets 3199000
Total non-current financial assets 6762000
Deferred tax assets (net) 0
Other non-current assets 73384000
Total non-current assets 931887000
2 Current assets
Inventories 305987000
Current financial asset
Current investments 0
Trade receivables, current 59978000
Cash and cash equivalents 21381000
Bank balance other than cash and cash equivalents 8534000
Loans, current 1307000
Other current financial assets 838000
Total current financial assets 92038000
Current tax assets (net) 0
Other current assets 65114000
Total current assets 463139000
3 Non-current assets classified as held for sale 26617000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1421643000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 60830000
Other equity 471920000
Total equity attributable to owners of parent 532750000
Non controlling interest
Total equity 532750000
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 190000
Total non-current financial liabilities 190000
Provisions, non-current 57187000
Deferred tax liabilities (net) 155022000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 212399000
Current liabilities
Current financial liabilities
Borrowings, current 70000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 23063000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 104988000
Total Trade payable 128051000
Other current financial liabilities 111104000
Total current financial liabilities 309155000
Other current liabilities 205336000
Provisions, current 9774000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 524265000
3 Liabilities directly associated with assets in disposal group classified as held for sale 152229000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 888893000
Total equity and liabilites 1421643000
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 Unaudited 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 Unaudited 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 Remeasurement gain / (loss) on defined benefit plans 1602000 3477000
Total Amount of items that will not be reclassified to profit and loss 1602000 3477000
2 Income tax relating to items that will not be reclassified to profit or loss 416000 904000
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 1186000 2573000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -266200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 24315000
Adjustments for decrease (increase) in inventories 129566000
Adjustments for decrease (increase) in trade receivables, current -46900000
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 23340000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -12065000
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 7901000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 -679000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -7734000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 117744000
Net cash flows from (used in) operations -148456000
Dividends received 0
Interest paid 0
Interest received -1843000
Income taxes paid (refund) -1377000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -148922000
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 153027000
Purchase of property, plant and equipment 1355000
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 1630000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6095000
Net cash flows from (used in) investing activities 147207000
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 106433000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 24315000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -312000
Net cash flows from (used in) financing activities -131060000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -132775000
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 -132775000
Cash and cash equivalents cash flow statement at beginning of period 1925000
Cash and cash equivalents cash flow statement at end of period -130850000





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 Desai Shah and Associates Yes 31-Mar-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Manugraph India Limited Multigraph Machinery Kenya Limited Entities where Key Management Personnel exercise significant influence Sale of goods or services 10000000 The limits were approved based on previous year transactions and forecast by the Company 772000 0 774000
2 Manugraph India Limited Multigraph Machinery Kenya Limited Entities where Key Management Personnel exercise significant influence Any other transaction Service charges received 5000000 The limits were approved based on previous year transactions and forecast by the Company 25000 0 0
3 Manugraph India Limited Sanjay Sanat Shah Key management personnel of entity or parent Remuneration 12000000 The limits were approved based on the resolution passed by the members of the Company 5733000 0 0
4 Manugraph India Limited Pradeep Sanat Shah Key management personnel of entity or parent Remuneration 12000000 The limits were approved based on the resolution passed by the members of the Company 6133000 0 0
5 Manugraph India Limited Shailesh Baburao Shirguppi Key management personnel of entity or parent Remuneration 2000000 The limits were approved based on the resolution passed by the members of the Company 921000 0 0
6 Manugraph India Limited Multigraph Machinery Kenya Limited Entities where Key Management Personnel exercise significant influence Any other transaction Commission on sales 2500000 The limits were approved based on previous year transactions and forecast by the Company 2288000 0 428000
7 Manugraph India Limited Multigraph Machinery Company Private Limited Promoter Group Company Interest paid 8000000 The limits were approved based on requirement of the listed Company and Statutory Requirement for interest to be charged 2792000 72527000 71243000
8 Manugraph India Limited Earthmaster Equipment Pvt. Ltd Entities where Key Management Personnel exercise significant influence Interest paid 8000000 The limits were approved based on requirement of the listed Company and Statutory Requirement for interest to be charged 1155000 0 0
9 Manugraph India Limited Gar Apparel India Private Limited Entities where Key Management Personnel exercise significant influence Interest paid 8000000 The limits were approved based on requirement of the listed Company and Statutory Requirement for interest to be charged 1151000 0 0
10 Manugraph India Limited Earthmaster Equipment Pvt. Ltd Entities where Key Management Personnel exercise significant influence Any other transaction Inter Corporate Loans received 40000000 The limits were approved based on requirement of the listed 17500000 20354000 0
11 Manugraph India Limited Gar Apparel India Private Limited Entities where Key Management Personnel exercise significant influence Any other transaction Inter Corporate Loans received 40000000 The limits were approved based on requirement of the listed 17500000 20354000 0
12 Manugraph India Limited Earthmaster Equipment Pvt. Ltd Entities where Key Management Personnel exercise significant influence Any other transaction Inter Corporate Loans repaid 40000000 The limits were approved based on requirement of the listed 37500000 0 0
13 Manugraph India Limited Gar Apparel India Private Limited Entities where Key Management Personnel exercise significant influence Any other transaction Inter Corporate Loans repaid 40000000 The limits were approved based on requirement of the listed 37500000 0 0
14 Manugraph India Limited Basheera Juzer Indorewala Independent Director Any other transaction Sitting Fees 300000 As fixed by the Board 60000 0 0
15 Manugraph India Limited K N Padmanabhan Independent Director Any other transaction Sitting Fees 300000 As fixed by the Board 60000 0 0
16 Manugraph India Limited Nimish Vakil Independent Director Any other transaction Sitting Fees 300000 As fixed by the Board 60000 0 0
17 Manugraph India Limited Madhavi Kilachand Independent Director Any other transaction Sitting Fees 300000 As fixed by the Board 30000 0 0
Total value of transaction during the reporting period 131180000