| Scrip code | 531213 |
|---|---|
| NSE Symbol | MANAPPURAM |
| MSEI Symbol | NOTLISTED |
| ISIN | INE522D01027 |
| Name of company | MANAPPURAM FINANCE LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 04-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | 04-05-2026 11:00:00 |
| End date and time of board meeting | 04-05-2026 16:00:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 2,51,298.00 | 9,25,061.00 |
| (ii) | Dividend Income | 5.00 | 4.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 1,612.00 | 4,309.00 |
| (v) | Net gain on fair value changes | (243.00) | (2.00) |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 3,886.00 | 3,879.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Others | 4,825.00 | 17,688.00 |
| Total other revenue from operations | 4,825.00 | 17,688.00 | |
| Total Revenue From Operations | 2,61,383.00 | 9,50,939.00 | |
| Other income | 1,175.00 | 1,529.00 | |
| Total income | 2,62,558.00 | 9,52,468.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 48,856.00 | 1,85,143.00 | |
| Finance costs | 1,10,949.00 | 3,78,561.00 | |
| Depreciation, depletion and amortisation expense | 7,509.00 | 30,657.00 | |
| Fees and commission expense | 1,943.00 | 7,885.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 21,558.00 | 1,55,597.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 15,362.00 | 67,607.00 |
| Total other expenses | 15,362.00 | 67,607.00 | |
| Total expenses | 2,06,177.00 | 8,25,450.00 | |
| 3 | Total profit before exceptional items and tax | 56,381.00 | 1,27,018.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 56,381.00 | 1,27,018.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 13,234.00 | 55,490.00 |
| 9 | Deferred tax | 2,668.00 | (27,785.00) |
| 10 | Total tax expenses | 15,902.00 | 27,705.00 |
| 11 | Net Profit Loss for the period from continuing operations | 40,479.00 | 99,313.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 40,479.00 | 99,313.00 |
| 16 | Other comprehensive income net of taxes | 10,302.00 | 11,590.00 |
| 17 | Total Comprehensive Income for the period | 50,781.00 | 1,10,903.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 40,399.00 | 1,00,334.00 | |
| Total profit or loss, attributable to non-controlling interests | 83.00 | (1,016.00) | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 61,018.00 | 1,23,530.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 67.00 | (1,032.00) | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 16,929.00 | 18,787.00 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | 0.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 4.77 | 11.72 | |
| Diluted earnings per share from continuing operations | 4.76 | 11.71 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 4.77 | 11.72 | |
| Diluted earnings per share from discontinued operations | 4.76 | 11.71 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 9.54 | 23.44 | |
| Diluted earnings per share | 9.52 | 23.42 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 1,27,018.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 3,63,778.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (318.00) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 30,935.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 1,16,692.00 | |
| Adjustments for provisions, current | 0.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (1,82,599.00) | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | (7,50,573.00) | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (21,240.00) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | 10,57,821.00 | |
| Net cash flows from (used in) operations | 11,84,839.00 | |
| Dividends received | (4.00) | |
| Interest paid | 0.00 | |
| Interest received | 7,87,331.00 | |
| Income taxes paid (refund) | (51,608.00) | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | 20,23,774.00 | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 1,100.00 | |
| Purchase of property, plant and equipment | 0.00 | |
| Proceeds from sales of investment property | (1,27,573.00) | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 10.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 4.00 | |
| Interest received | 21,010.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (57,705.00) | |
| Net cash flows from (used in) investing activities | (1,63,154.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 2,72,202.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 1,858.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | (7,235.00) | |
| Payments of other equity instruments | 3.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 3,91,825.00 | |
| Proceeds from borrowings | 17,61,901.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | (15,535.00) | |
| Dividends paid | (16,929.00) | |
| Interest paid | (4,645.00) | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 24,72,127.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 43,32,747.00 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 43,32,747.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 0.00 | |
| Cash and cash equivalents cash flow statement at end of period | 43,32,747.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 5,04,786.00 | ||
| Bank Balance other than (a) above | 1,10,100.00 | ||
| Derivative financial instruments | 99,488.00 | ||
| Receivables | |||
| (I) Trade Receivables | 0.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 62,84,363.00 | ||
| Investments | 2,05,125.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 57,802.00 | |
| Total of Other Financial assets | 57,802.00 | ||
| Total Financial Assets | 72,61,664.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 11,182.00 | ||
| Deferred tax Assets (Net) | 61,815.00 | ||
| Investment Property | 9.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 50,053.00 | ||
| Capital work-in-progress | 2,688.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 3,557.00 | ||
| Other Intangible assets | 5,190.00 | ||
| Other non-financial assets | |||
| 1 | Right of Use Asset | 46,914.00 | |
| 2 | Other non-financial assets | 12,861.00 | |
| Total of Other non-financial assets | 59,775.00 | ||
| Total Non Financial Assets | 1,94,269.00 | ||
| Total assets | 74,55,933.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 18,787.00 | ||
| Other equity | 15,86,287.00 | ||
| Total equity attributable to owners of parent | 16,05,074.00 | ||
| Non controlling interest | 64800000 | ||
| Total equity | 16,05,722.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 101.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 19,001.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 10,36,431.00 | |
| (d) | Borrowings (Other than Debt Securities) | 46,39,453.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 48,733.00 | |
| Other financial liabilities | |||
| 1 | Lease Liability | 59,044.00 | |
| 2 | Other financial liabilities | 33,257.00 | |
| Total of Other financial liabilities | 92,301.00 | ||
| Total Financial Liabilities | 58,36,020.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 7,544.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 6,647.00 | |
| Total of Other non-financial liabilities | 6,647.00 | ||
| Total Non Financial Liabilities | 14,191.00 | ||
| Total liabilities | 58,50,211.00 | ||
| Total equity and liabilites | 74,55,933.00 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results 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 | Gold loan and others | 2,33,131.00 | 8,27,441.00 |
| 2 | Micro Finance | 29,428.00 | 1,25,030.00 |
| Total Segment Revenue | 2,62,559.00 | 9,52,471.00 | |
| Less: Inter segment revenue | |||
| Revenue from operations | 2,62,559.00 | 9,52,471.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Gold loan and others | 52,289.00 | 2,10,599.00 |
| 2 | Micro Finance | 4,093.00 | (83,578.00) |
| Total Profit before tax | 56,382.00 | 1,27,021.00 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 56,382.00 | 1,27,021.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Gold loan and others | 65,92,705.00 | 65,92,705.00 |
| 2 | Micro Finance | 8,63,228.00 | 8,63,228.00 |
| Total Segment Asset | 74,55,933.00 | 74,55,933.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 74,55,933.00 | 74,55,933.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Gold loan and others | 52,34,159.00 | 52,34,159.00 |
| 2 | Micro Finance | 6,16,052.00 | 6,16,052.00 |
| Total Segment Liabilities | 58,50,211.00 | 58,50,211.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 58,50,211.00 | 58,50,211.00 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 | Actuarial gains / (losses) on post retirement benefit plans | 25000000 | 111800000 |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -6300000 | -28200000 |
| Total Amount of items that will not be reclassified to profit and loss | 18700000 | 83600000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Fairvaluechangesonderivativesdesignated as cash flow hedges, net | 1404300000 | 1496900000 |
| 2 | FairvaluechangesonInvestmentheldas FVOCI | -340400000 | -361900000 |
| 3 | Incometaxrelatingtoitemsthatwillbe reclassified to profit or loss | -52400000 | -59600000 |
| Total Amount of items that will be reclassified to profit and loss | 1011500000 | 1075400000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 10,302.00 | 11,590.00 |