Integrated Filing — IndAS



General information about company
Scrip Code 532906
NSE Symbol MAANALU
MSEI Symbol NOTLISTED
ISIN INE215I01027
Name of company MAAN ALUMINIUM 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 27-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 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 ALUMINIUM
Start date and time of board meeting 27-May-2025   12:30:00
End date and time of board meeting 27-May-2025   16:15:00
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 2025-02-27
Indicate Company website link for updated RPT policy of the Company https://www.maanaluminium.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
No default



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 2458600000 8101700000
Other income 13700000 53300000
Total income 2472300000 8155000000
2 Expenses
(a) Cost of materials consumed 569300000 1923400000
(b) Purchases of stock-in-trade 1813800000 5310600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -166000000 -96500000
(d) Employee benefit expense 43300000 169700000
(e) Finance costs 11300000 32500000
(f) Depreciation, depletion and amortisation expense 17200000 55200000
(f) Other Expenses
1 Other Expenses 121200000 543600000
Total other expenses 121200000 543600000
Total expenses 2410100000 7938500000
3 Total profit before exceptional items and tax 62200000 216500000
4 Exceptional items 0 0
5 Total profit before tax 62200000 216500000
6 Tax expense
7 Current tax 18800000 51800000
8 Deferred tax 4000000 9600000
9 Total tax expenses 22800000 61400000
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 39400000 155100000
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 39400000 155100000
17 Other comprehensive income net of taxes -500000 -1600000
18 Total Comprehensive Income for the period 38900000 153500000
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 270400000 270400000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1514000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.73 2.87
Diluted earnings (loss) per share from continuing operations 0.73 2.87
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 0.73 2.87
Diluted earnings (loss) per share from continuing and discontinued operations 0.73 2.87
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 1047200000
Capital work-in-progress 100000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development 3300000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 100000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 14000000
Total non-current financial assets 14100000
Deferred tax assets (net)
Other non-current assets 22900000
Total non-current assets 1087600000
2 Current assets
Inventories 583800000
Current financial asset
Current investments 57400000
Trade receivables, current 1044100000
Cash and cash equivalents 400000
Bank balance other than cash and cash equivalents 3600000
Loans, current 0
Other current financial assets 82700000
Total current financial assets 1188200000
Current tax assets (net) 4300000
Other current assets 132400000
Total current assets 1908700000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2996300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 270400000
Other equity 1514000000
Total equity attributable to owners of parent 1784400000
Non controlling interest
Total equity 1784400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 123600000
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 4900000
Total non-current financial liabilities 128500000
Provisions, non-current 3500000
Deferred tax liabilities (net) 35900000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 167900000
Current liabilities
Current financial liabilities
Borrowings, current 772100000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 192500000
Total Trade payable 198500000
Other current financial liabilities 38400000
Total current financial liabilities 1009000000
Other current liabilities 23000000
Provisions, current 10600000
Current tax liabilities (Net) 1400000
Deferred government grants, Current
Total current liabilities 1044000000
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 1211900000
Total equity and liabilites 2996300000
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 Re-measurement gains/ (loss) on defined benefit plans -700000 -2100000
Total Amount of items that will not be reclassified to profit and loss -700000 -2100000
2 Income tax relating to items that will not be reclassified to profit or loss -200000 -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 -500000 -1600000



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 216500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 32500000
Adjustments for decrease (increase) in inventories -186100000
Adjustments for decrease (increase) in trade receivables, current -155200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -28200000
Adjustments for decrease (increase) in other non-current assets 185100000
Adjustments for other financial assets, non-current -3100000
Adjustments for other financial assets, current -48300000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -14300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 5700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 55200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 400000
Adjustments for provisions, non-current 300000
Adjustments for other financial liabilities, current 18000000
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 20900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -2300000
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) -2000000
Other adjustments for non-cash items 5500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -157700000
Net cash flows from (used in) operations 58800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 56900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1900000
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 200000
Purchase of property, plant and equipment 554700000
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 3300000
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 20900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -7600000
Net cash flows from (used in) investing activities -544500000
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 582500000
Repayments of borrowings 6000000
Payments of lease liabilities 1500000
Dividends paid 0
Interest paid 32500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 542500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -100000
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 -100000
Cash and cash equivalents cash flow statement at beginning of period 500000
Cash and cash equivalents cash flow statement at end of period 400000





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 MAK & ASSOCIATES Yes 27-May-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 MAAN ALUMINIUM LIMITED RAVINDER NATH JAIN Chairmain & Managing Director Purchase of goods or services Approved 90000 0 0
2 MAAN ALUMINIUM LIMITED RAVINDER NATH JAIN Chairmain & Managing Director Remuneration Approved 7886000 0 0
3 MAAN ALUMINIUM LIMITED ASHISH JAIN Executive Director Remuneration Approved 5354000 0 0
4 MAAN ALUMINIUM LIMITED PRITI JAIN Executive Director Remuneration Approved 4421000 0 0
5 MAAN ALUMINIUM LIMITED SANDEEP KUMAR AGARWAL Chief Financial Officer & Company Secretary Remuneration Approved 1767000 0 0
6 MAAN ALUMINIUM LIMITED NAVEEN GUPTA Director Remuneration Approved 1979000 0 0
7 MAAN ALUMINIUM LIMITED DIPTI JAIN Wife of Director Remuneration Approved 1508000 0 0
8 MAAN ALUMINIUM LIMITED ALKA JAIN Wife of Director Remuneration Approved 1601000 0 0
9 MAAN ALUMINIUM LIMITED PRITI JAIN Executive Director Purchase of goods or services Approved 150000 50000 23000
10 MAAN ALUMINIUM LIMITED PRITI JAIN Executive Director Purchase of goods or services Approved 8000 0 0
11 MAAN ALUMINIUM LIMITED Maan Aluminium Limited Employees' Trust Gratuity Trust Any other transaction Contribution given to Trust towards Corpus Approved 134000 0 0
12 MAAN ALUMINIUM LIMITED Maan Aluminium Limited Employees' Trust Gratuity Trust Any other transaction Contribution given to Trust towards Gratuity liability Approved 1500000 0 0
Total value of transaction during the reporting period 26398000