| 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 | 12-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-11-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 12-11-2026 12:00:00 |
| End date and time of board meeting | 12-11-2026 16:30:00 |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 3,33,906.00 | 6,33,676.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 774.00 | 1,924.00 |
| (v) | Net gain on fair value changes | (88.00) | 254.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | (3,043.00) | (5,757.00) |
| (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 | 4,606.00 | 9,474.00 |
| Total other revenue from operations | 4,606.00 | 9,474.00 | |
| Total Revenue From Operations | 3,36,155.00 | 6,39,571.00 | |
| Other income | 1,048.00 | 1,665.00 | |
| Total income | 3,37,203.00 | 6,41,236.00 | |
| 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 | 48,781.00 | 98,474.00 | |
| Finance costs | 1,38,032.00 | 2,65,428.00 | |
| Depreciation, depletion and amortisation expense | 7,230.00 | 15,071.00 | |
| Fees and commission expense | 1,767.00 | 3,371.00 | |
| 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 | 29,415.00 | 51,962.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 18,219.00 | 34,989.00 |
| Total other expenses | 18,219.00 | 34,989.00 | |
| Total expenses | 2,43,444.00 | 4,69,295.00 | |
| 3 | Total profit before exceptional items and tax | 93,759.00 | 1,71,941.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 93,759.00 | 1,71,941.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 23,980.00 | 43,543.00 |
| 9 | Deferred tax | (346.00) | (204.00) |
| 10 | Total tax expenses | 23,634.00 | 43,339.00 |
| 11 | Net Profit Loss for the period from continuing operations | 70,125.00 | 1,28,602.00 |
| 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 | 70,125.00 | 1,28,602.00 |
| 16 | Other comprehensive income net of taxes | 12,933.00 | 9,452.00 |
| 17 | Total Comprehensive Income for the period | 83,058.00 | 1,38,054.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 70,099.00 | 1,28,557.00 | |
| Total profit or loss, attributable to non-controlling interests | 26.00 | 45.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 83,036.00 | 1,38,011.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 22.00 | 43.00 | |
| 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 | 7.46 | 13.69 | |
| Diluted earnings per share from continuing operations | 7.24 | 13.34 | |
| 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 | 7.46 | 13.69 | |
| Diluted earnings per share | 7.24 | 13.34 | |
| 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 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 1,71,941.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 2,68,620.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 558.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (6,286.00) | |
| Adjustments for other financial assets, current | (9,28,935.00) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | (2,342.00) | |
| 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 | 15,071.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 51,433.00 | |
| Adjustments for provisions, current | 11,395.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (24,860.00) | |
| Adjustments for other financial liabilities, non-current | 1,271.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 6,26,643.00 | |
| 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) | (13,557.00) | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (12,54,275.00) | |
| Net cash flows from (used in) operations | (10,82,334.00) | |
| Dividends received | 0.00 | |
| Interest paid | 2,55,611.00 | |
| Interest received | 5,16,500.00 | |
| Income taxes paid (refund) | 37,221.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (8,58,666.00) | |
| 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 | 82.00 | |
| Purchase of property, plant and equipment | 6,530.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 67,509.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 1,806.00 | |
| 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 | 0.00 | |
| 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 | 0.00 | |
| Interest received | 307.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (3,496.00) | |
| Net cash flows from (used in) investing activities | (78,952.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 0.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 1,81,420.00 | |
| Proceeds from borrowings | 20,40,850.00 | |
| Repayments of borrowings | 14,96,241.00 | |
| Payments of lease liabilities | 10,977.00 | |
| Dividends paid | 14,090.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (263.00) | |
| Net cash flows from (used in) financing activities | 7,00,699.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (2,36,919.00) | |
| 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 | (2,36,919.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 5,04,786.00 | |
| Cash and cash equivalents cash flow statement at end of period | 2,67,867.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 2,67,867.00 | ||
| Bank Balance other than (a) above | 1,14,195.00 | ||
| Derivative financial instruments | 1,19,441.00 | ||
| Receivables | |||
| (I) Trade Receivables | 0.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 73,28,819.00 | ||
| Investments | 2,71,893.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 71,280.00 | |
| Total of Other Financial assets | 71,280.00 | ||
| Total Financial Assets | 81,73,495.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 4,866.00 | ||
| Deferred tax Assets (Net) | 58,839.00 | ||
| Investment Property | 9.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 47,698.00 | ||
| Capital work-in-progress | 4,763.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 3,556.00 | ||
| Other Intangible assets | 5,630.00 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 19,074.00 | |
| 2 | Right of use of Asset | 72,785.00 | |
| Total of Other non-financial assets | 91,859.00 | ||
| Total Non Financial Assets | 2,17,220.00 | ||
| Total assets | 83,90,715.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 18,787.00 | ||
| Other equity | 17,10,126.00 | ||
| Total equity attributable to owners of parent | 17,28,913.00 | ||
| Non controlling interest | 90700000 | ||
| Total equity | 17,29,820.00 | ||
| 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 | 1,924.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 14,903.00 | ||
| 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 | 12,14,894.00 | |
| (d) | Borrowings (Other than Debt Securities) | 52,53,217.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 48,670.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 1,13,666.00 | |
| Total of Other financial liabilities | 1,13,666.00 | ||
| Total Financial Liabilities | 66,47,274.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 5,696.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 7,925.00 | |
| Total of Other non-financial liabilities | 7,925.00 | ||
| Total Non Financial Liabilities | 13,621.00 | ||
| Total liabilities | 66,60,895.00 | ||
| Total equity and liabilites | 83,90,715.00 | ||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 3,04,262.00 | 5,76,785.00 |
| 2 | Micro Finance | 32,941.00 | 64,451.00 |
| Total Segment Revenue | 3,37,203.00 | 6,41,236.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 3,37,203.00 | 6,41,236.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Gold loan and others | 89,459.00 | 1,64,871.00 |
| 2 | Micro Finance | 4,300.00 | 7,070.00 |
| Total Profit before tax | 93,759.00 | 1,71,941.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 93,759.00 | 1,71,941.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Gold loan and others | 77,27,790.00 | 77,27,790.00 |
| 2 | Micro Finance | 6,62,925.00 | 6,62,925.00 |
| Total Segment Asset | 83,90,715.00 | 83,90,715.00 | |
| Un-allocable Assets | 0.00 | 0.00 | |
| Net Segment Asset | 83,90,715.00 | 83,90,715.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Gold loan and others | 60,04,452.00 | 60,04,452.00 |
| 2 | Micro Finance | 6,56,442.00 | 6,56,442.00 |
| Total Segment Liabilities | 66,60,894.00 | 66,60,894.00 | |
| Un-allocable Liabilities | 0.00 | 0.00 | |
| Net Segment Liabilities | 66,60,894.00 | 66,60,894.00 | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | -21000000 | -92800000 |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 5400000 | 23400000 |
| Total Amount of items that will not be reclassified to profit and loss | -15600000 | -69400000 | |
| 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 | 1800300000 | 1359400000 |
| 2 | Fair value changes on Investment held as FVOCI | -440400000 | -341400000 |
| 3 | Income tax relating to items that will be reclassified to profit or loss | -51000000 | -3400000 |
| Total Amount of items that will be reclassified to profit and loss | 1308900000 | 1014600000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 12,933.00 | 9,452.00 |