INTEGRATED FILING — NBFC



General information about company

Scrip code 544262
NSE Symbol MANBA
MSEI Symbol NOTLISTED
ISIN INE939X01013
Name of company MANBA FINANCE 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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Apr-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 Financial Services
Start date and time of board meeting 22-May-2025   16:00:00
End date and time of board meeting 22-May-2025   19:05:00
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
(III) 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 2024-04-12
Indicate Company website link for updated RPT policy of the Company https://www.manbafinance.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
NA


Financial Results — NBFC

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
(i) Interest Income 655177000 2369310000
(ii) Dividend Income 0 0
(iii) Rental Income 0 0
(iv) Fees and commission Income 0 0
(v) Net gain on fair value changes 0 0
(vi) Net gain on derecognition of financial instruments under amortised cost category 0 0
(vii) Sale of products (including Excise Duty) 0 0
(viii) Sale of services 0 0
(ix) Other revenue from operations
1 Other operating income 24169000 134800000
Total other revenue from operations 24169000 134800000
Total Revenue From Operations 679346000 2504110000
Other income 0 376000
Total income 679346000 2504486000
2 Expenses
Cost of materials consumed 0 0
Purchases of stock-in-trade 0 0
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
Employee benefit expense 134226000 500237000
Finance costs 290098000 1078373000
Depreciation, depletion and amortisation expense 12279000 45928000
Fees and commission expense 0 0
Net loss on fair value changes 0 0
Net loss on derecognition of financial instruments under amortised cost category 0 0
Impairment on financial instruments 67168000 169614000
(f) Other expenses
1 Other expenses 63649000 209319000
Total other expenses 63649000 209319000
Total expenses 567420000 2003471000
3 Total profit before exceptional items and tax 111926000 501015000
4 Exceptional items 0 0
5 Total profit before tax 111926000 501015000
7 Tax expense
8 Current tax 39585000 137512000
9 Deferred tax -7905000 -14522000
10 Total tax expenses 31680000 122990000
11 Net Profit Loss for the period from continuing operations 80246000 378025000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
15 Total profit (loss) for period 80246000 378025000
16 Other comprehensive income net of taxes 1087000 2576000
17 Total Comprehensive Income for the period 81333000 380601000
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 502394000 502394000
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 1.6 7.52
Diluted earnings per share from continuing operations 1.6 7.52
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 1.6 7.52
Diluted earnings per share 1.6 7.52
23 Debt equity ratio 0.0291 0.0291
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0 0.0
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio


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 501015000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -3642800000
Adjustments for decrease (increase) in other non-current assets 66000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 138000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 7098000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 18931000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 6546000
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) 10878000
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) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -3599143000
Net cash flows from (used in) operations -3098128000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 137512000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -3235640000
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 2650000
Purchase of property, plant and equipment 26055000
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 26247000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -149333000
Net cash flows from (used in) investing activities -146491000
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 1508400000
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 3228669000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 25120000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -180658000
Net cash flows from (used in) financing activities 4531291000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1149160000
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 1149160000
Cash and cash equivalents cash flow statement at beginning of period 1249255000
Cash and cash equivalents cash flow statement at end of period 2398415000




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 Finanical Asset
Cash and cash equivalents 1284683000
Bank Balance other than (a) above 1113732000
Derivative financial instruments
Receivables
(I) Trade Receivables
(II) Other Receivables
Loans 11460683000
Investments 378872000
Other Financial assets 157701000
Total Financial Assets 14395671000
2 Non Financial Asset
Inventories 0
Current tax assets (Net)
Deferred tax Assets (Net) 20665000
Investment Property
Biological assets other than bearer plants
Property, Plant and Equipment 96199000
Capital work-in-progress
Intangible assets under development
Goodwill 0
Other Intangible assets 11231000
Other non-financial assets (to be specified) 136003000
Total Non Financial Assets 264098000
Total assets 14659769000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 502394000
Other equity 3186598000
Total equity attributable to owners of parent 3688992000
Non controlling interest
Total equity 3688992000
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 2528000
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 9328000
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
(C ) Debt Securities 2388064000
(d) Borrowings (Other than Debt Securities) 8363328000
(e) Deposits
(f) Subordinated Liabilities
(g) Other financial liabilities 162959000
Total Financial Liabilities 10926207000
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 17305000
(b) Provisions 16027000
(C ) Deferred tax liabilities (Net) 0
(d) Other non-financial liabilities 11238000
Total Non Financial Liabilities 44570000
Total liabilities 10970777000
Total equity and liabilites 14659769000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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)
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
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments


Other Comprehensive Income

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-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 on defined benefit plans 1453000 3442000
Total Amount of items that will not be reclassified to profit and loss 1453000 3442000
2 Income tax relating to items that will not be reclassified to profit or loss 366000 866000
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 1087000 2576000




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 VENUS SHAH & ASSOCIATES LLP Yes 30-Sep-2025


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


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 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 Manba Finance Limited Manish K Shah. Director Remuneration 24000000 No comment 24000000 0 0
2 Manba Finance Limited Manish K Shah. Director Dividend paid 3280000 No comment 3280000 0 0
3 Manba Finance Limited Nikita M Shah. Director Remuneration 9000000 No comment 9000000 0 0
4 Manba Finance Limited Nikita M Shah. Director Dividend paid 2502000 No comment 2502000 0 0
5 Manba Finance Limited Monil M Shah Director Remuneration 12000000 No comment 12000000 0 0
6 Manba Finance Limited Monil M Shah Director Any other transaction Reimbursement 393000 No comment 393000 0 0
7 Manba Finance Limited Monil M Shah Director Dividend paid 897000 No comment 897000 0 0
8 Manba Finance Limited Jay Mota. Director Remuneration 5000000 No comment 5000000 0 0
9 Manba Finance Limited Bhavisha Jain. Company secretary Remuneration 500000 No comment 500000 0 0
10 Manba Finance Limited Manish Shah HUF (TRIUMPH CONSULTANCY) Common Director Any other transaction Rent paid/Expense 1310000 No comment 1310000 0 0
11 Manba Finance Limited Manish Shah HUF (TRIUMPH CONSULTANCY) Common Director Dividend paid 1107000 No comment 1107000 0 0
12 Manba Finance Limited Mansi Shah Promoter/(Relative) Dividend paid 3000 No comment 3000 0 0
13 Manba Finance Limited Theme Infotech Private Limited Common Director Any other transaction Rent paid/Expense 28463000 No comment 28463000 0 0
14 Manba Finance Limited Manba Investment & Securities Private Limited Common Director Dividend paid 6953000 No comment 6953000 0 0
15 Manba Finance Limited Manba Fincorp Private Limited Common Director Dividend paid 1044000 No comment 1044000 0 0
16 Manba Finance Limited Riders autoservices private limited Common Director Loan 8684000 No comment 8684000 0 165000
17 Manba Finance Limited Riders autoservices private limited Common Director Loan 8519000 No comment 8519000 0 165000
18 Manba Finance Limited Riders autoservices private limited Common Director Any other transaction Reimbursement 2450000 No comment 2450000 0 165000
19 Manba Finance Limited Avalon Advisory And Consultant Services Private Limited Common Director Dividend paid 1248000 No comment 1248000 0 0
20 Manba Finance Limited Anshu Shrivastava Independent Director Any other transaction Sitting Fees 45000 No comment 45000 0 0
21 Manba Finance Limited Abhinav Sharma Independent Director Any other transaction Sitting Fees 45000 No comment 45000 0 0
22 Manba Finance Limited Neelam Tater Independent Director Any other transaction Sitting Fees 45000 No comment 45000 0 0
Total value of transaction during the reporting period 117488000





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt