| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 11-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-08-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-08-2026 12:00:00 |
| End date and time of board meeting | 11-08-2026 16:10:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 2,99,770.00 | 2,99,770.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 1,150.00 | 1,150.00 |
| (v) | Net gain on fair value changes | 342.00 | 342.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | (2,714.00) | (2,714.00) |
| (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 | Other income | 4,868.00 | 4,868.00 |
| Total other revenue from operations | 4,868.00 | 4,868.00 | |
| Total Revenue From Operations | 3,03,416.00 | 3,03,416.00 | |
| Other income | 617.00 | 617.00 | |
| Total income | 3,04,033.00 | 3,04,033.00 | |
| 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 | 49,693.00 | 49,693.00 | |
| Finance costs | 1,27,396.00 | 1,27,396.00 | |
| Depreciation, depletion and amortisation expense | 7,841.00 | 7,841.00 | |
| Fees and commission expense | 1,604.00 | 1,604.00 | |
| 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 | 22,547.00 | 22,547.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 16,770.00 | 16,770.00 |
| Total other expenses | 16,770.00 | 16,770.00 | |
| Total expenses | 2,25,851.00 | 2,25,851.00 | |
| 3 | Total profit before exceptional items and tax | 78,182.00 | 78,182.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 78,182.00 | 78,182.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 19,563.00 | 19,563.00 |
| 9 | Deferred tax | 142.00 | 142.00 |
| 10 | Total tax expenses | 19,705.00 | 19,705.00 |
| 11 | Net Profit Loss for the period from continuing operations | 58,477.00 | 58,477.00 |
| 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 | 58,477.00 | 58,477.00 |
| 16 | Other comprehensive income net of taxes | (3,481.00) | (3,481.00) |
| 17 | Total Comprehensive Income for the period | 54,996.00 | 54,996.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 58,458.00 | 58,458.00 | |
| Total profit or loss, attributable to non-controlling interests | 19.00 | 19.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 54,975.00 | 54,975.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 21.00 | 21.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 18,787.00 | 18,787.00 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 6.23 | 6.23 | |
| Diluted earnings per share from continuing operations | 6.1 | 6.1 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 6.23 | 6.23 | |
| Diluted earnings per share | 6.1 | 6.1 | |
| 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 | 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| 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 | 2,72,523.00 | 2,72,523.00 |
| 2 | Micro Finance | 31,510.00 | 31,510.00 |
| Total Segment Revenue | 3,04,033.00 | 3,04,033.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 3,04,033.00 | 3,04,033.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Gold loan and others | 75,412.00 | 75,412.00 |
| 2 | Micro Finance | 2,770.00 | 2,770.00 |
| Total Profit before tax | 78,182.00 | 78,182.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 78,182.00 | 78,182.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Gold loan and others | 71,42,279.00 | 71,42,279.00 |
| 2 | Micro Finance | 6,56,690.00 | 6,56,690.00 |
| Total Segment Asset | 77,98,969.00 | 77,98,969.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 77,98,969.00 | 77,98,969.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Gold loan and others | 55,05,037.00 | 55,05,037.00 |
| 2 | Micro Finance | 6,37,893.00 | 6,37,893.00 |
| Total Segment Liabilities | 61,42,930.00 | 61,42,930.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 61,42,930.00 | 61,42,930.00 | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | -71800000 | -71800000 |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 18000000 | 18000000 |
| Total Amount of items that will not be reclassified to profit and loss | -53800000 | -53800000 | |
| 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 | Fair value changes on derivatives designated as cash flow hedges, net | -440900000 | -440900000 |
| 2 | Fair value changes on Investment held as FVOCI | 99000000 | 99000000 |
| 3 | Income tax relating to items that will be reclassified to profit or loss | 47600000 | 47600000 |
| Total Amount of items that will be reclassified to profit and loss | -294300000 | -294300000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (3,481.00) | (3,481.00) |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 | KKC & Associates LLP, Chartered Accountants | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| 2 | Chokshi & Chokshi LLP, Chartered Accountants | Yes | 31-03-2028 | ||