INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol MONOLITH
MSEI Symbol NOTLISTED
ISIN INE1DV401010
Name of Company MONOLITHISCH INDIA LIMITED
Type of company SME
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 02-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 manufacture refractory materials for use in steel plants, mini-steel plants and furnaces
Start date and time of board meeting 02-05-2026   13:00:00
End date and time of board meeting 02-05-2026   20:00:00
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 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? No
(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 18-12-2024
Indicate Company website link for updated RPT policy of the Company https://monolithisch.com/wp-content/uploads/2024/12/8.-Policy-on-Materiality-of-Related-Party-Transactions.pdf
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NO DEFAULT ON LOANS


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-10-2025 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 Standalone Standalone
1 Revenue From Operations
Revenue from operations 6,323.48 12,051.75
Other income 84.49 177.47
Total Income 6,407.97 12,229.22
2 Expenses
(a) Cost of materials consumed 2,148.53 4,998.40
(b) Purchases of stock-in-trade 975.57 975.57
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (132.10) (113.56)
(d) Employee benefit expense 176.79 357.82
(e) Finance costs 7.91 31.00
(f) Depreciation and amortisation expense 124.20 211.80
(g) Other Expenses
1 Other expenses 1,680.99 3,161.25
Total other expenses 1,680.99 3,161.25
Total expenses 4,981.89 9,622.28
3 Profit before exceptional and extraordinary items and tax 1,426.08 2,606.94
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,426.08 2,606.94
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,426.08 2,606.94
8 Tax Expense
Current tax 391.26 677.80
Deferred tax (22.75) (10.29)
Total tax expenses 368.51 667.51
9 Net Profit Loss for the period from continuing operations 1,057.57 1,939.43
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 1,057.57 1,939.43
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 1,057.57 1,939.43
17 Details of equity share capital
Paid-up equity share capital 2,173.60 2,173.60
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 10,533.86
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.15 9.45
Diluted earnings (loss) per share from continuing and discontinued operations 5.15 9.45
20 Debt equity ratio 0.03000 0.03000
21 Debt service coverage ratio 197.100 91.9200
22 Interest service coverage ratio 181.3900 85.0900
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above standalone financial result have been reviewed by the Audit Committee and have been approved by the Board of Directors of the company at their respective meetings held on 02nd May, 2026. 2. The standalone results for the Quarter, Half Year and Year ended 31st March, 2026 has been audited by the statutory auditors of the company in compliance with regulation 33 of SEBI(listing obligations and disclosure requirements) regulation, 2015. 3. As per Accounting standard 17 on Segment Reporting (AS-17), the company is primarily engaged in the business of Manufacturing of refractory materials used in steel plants, mini-steel plants and furnaces. Accordingly ,the Company is a single segment Company and no segment wise disclosure is applicable. 4. The comparative financial information for the quarter ended 31 March 2025, has been prepared and certified by the management and has not been subjected to limited review, as the Company was not a listed entity during quarter ended 31 March 2025. 5.As per MCA notification dated 16th February, 2015 Companies whose shares are listed on SME exchange as referred to chapter IX of SEBI (Issue of Capital and Disclosure Requirements) Regulation 2018 are exempted from compulsory requirement of adoption of IND-AS. 6.Earning Per Share are calculated on weighted average of the Share Capital Outstanding during the Quarter, Half Year EPS is not annualized (AS-20). 7.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQS to enable assessment of the financial impact due to changes in regulations. The Company has assessed the same & there is no material impact of these changes and to the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect (if any) on the basis of such developments as needed. 8..The Company has, during the quarter and year ended 31 March 2026, pursuant to a technical assessment by the management, reassessed the pattern of consumption of future economic benefits embodied in its Plant and Machinery covered under Annual Maintenance/Operation Contracts by OEM. Based on such reassessment, the management has concluded that the Straight Line Method (SLM) more appropriately reflects the pattern of consumption of economic benefits of such category of assets as compared to the Written Down Value (WDV) method followed earlier. Accordingly, the Company has changed the method of depreciation for Plant and Machinery (Under OEM's AMC) from WDV method to SLM with effect from 1 January 2026. Depreciation method in respect of other classes of property, plant and equipment continues unchanged. This change has been accounted for as a change in accounting estimate and has been applied prospectively in accordance with Accounting Standards 10. Consequently: A) Depreciation expense for the quarter and year ended 31 March 2026 is lower by Rs. 20.71 lakhs. B) Profit before tax for the quarter and year ended 31 March 2026 is higher by Rs. 20.71 lakhs. This change has no impact on previously reported financial results for the quarter/half year and upto 9 month ended December 31, 2025. The impact of change in depreciation method is non-cash in nature and arises due to revision in estimate relating to consumption pattern of Plant and Machinery. 9.The figures of the quarter, half year ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year ended March 31, 2026 and the published year to date figures up to the first half year/third quarter of the current financial year. 10.The figures for the corresponding previous periods have been restated/regrouped wherever necessary to make them comparable.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio Since, there is no instalment based term loan, therefore, there is no debt repayment except interest on cash credit limit.
22 Interest service coverage ratio Increase in EBIT and corresponding decrease in Interest cost


Cash flow statement — indirect

Amount in (Lakhs)

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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 2,606.94
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 31.00
Adjustments for depreciation and amortisation expense 211.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow (174.26)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 24.51
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 93.05
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (857.37)
Adjustments for decrease (increase) in trade receivables 139.39
Adjustments for decrease (increase) in other current assets (47.60)
Adjustments for increase (decrease) in trade payables (384.82)
Adjustments for increase (decrease) in other current liabilities 57.43
Adjustments for provisions 0.02
Total adjustments for working capital (1,092.95)
Total adjustments for reconcile profit (loss) (999.90)
Net cash flows from (used in) operations 1,607.04
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 662.99
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 944.05
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 944.05
4 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 2,298.79
Other cash receipts from sales of equity or debt instruments of other entities 7.74
Other cash payments to acquire equity or debt instruments of other entities 695.93
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 0.00
Purchase of property plant and equipment 1,163.40
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 914.54
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 151.91
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (677.99)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (5,591.00)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (5,591.00)
Cash flows from used in financing activities
Proceeds from issuing shares 7,246.19
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 384.72
Dividends paid 0.00
Interest paid 30.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 6,830.89
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 6,830.89
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,183.94
6 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 2,183.94
Cash and cash equivalents cash flow statement at beginning of period 32.89
Cash and cash equivalents cash flow statement at end of period 2,216.83


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,173.60
Reserves and surplus 10,533.86
Money received against share warrants 0.00
Total shareholders' funds 12,707.46
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 10.47
Total non-current liabilities 10.47
6 Current liabilities
Short-term borrowings 347.49
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 60.44
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 150.58
Total Trade payable 211.02
Other current liabilities
1 Other current liabilities 289.82
Total of Other long-term liabilities 289.82
Short-term provisions 11.90
Total current liabilities 860.23
Total equity and liabilities 13,578.16
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,789.27
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 326.39
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 2,115.66
ii Non-current investments 3,004.72
v Deferred tax assets (net) 19.83
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 490.54
Other non-current assets
1 Other non-current assets 132.07
Total of Other non-current assets 132.07
Total non-current assets 5,762.82
Current assets
Current investments 0.00
Inventories 2,303.54
Trade receivables 1,780.42
Cash and cash equivalents 2,666.83
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 1,047.30
Other current assets
1 Other current asset 17.25
Total of Other current assets 17.25
Total current assets 7,815.34
Total assets 13,578.16
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) Since, there is no instalment based term loan, therefore, there is no debt repayment except interest on cash credit limit.


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
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 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




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 P N & Company Yes 31-10-2027
2 R K Jagetiya & Co Yes 30-06-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 19-06-2025
Amount Raised 8,202.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Acuité Ratings & Research Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NO COMMENTS
Comments of the auditors, if any NO COMMENTS
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding capital expenditure towards setting up of a manufacturing facility of the Company by purchase of land, building of factory shed, civil work and installation of additional plant and machinery therein NA 1,657.77 0.00 231.00 0.00
2 Investment in our Subsidiary, Metalurgica India Private Limited for financing its capital expenditure towards purchase of land, building of factory shed, civil work and installation of additional plant and machinery therein; NA 2,789.67 0.00 200.00 0.00
3 To meet working capital requirements NA 2,000.00 0.00 14.00 0.00
4 Issue related expenses in relation to issue NA 920.33 0.00 0.00 0.00
5 General Corporate Purpose* NA 834.71 0.00 504.00 0.00


Signatory Details

Name of signatory HARSH TEKRIWAL
Designation of person Managing Director
Place RANCHI
Date 02-05-2026


Amount in (Lakhs)

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 Monolithisch India Limited Prabhat Tekriwal CFO, Chairman & Whole time director Remuneration NA 60.00 0.00 6.26
2 Monolithisch India Limited Prabhat Tekriwal CFO, Chairman & Whole time director Any other transaction Acquisition of Shares of Mineral India Global Private Limited(WOS) NA 99.94 0.00 0.00
3 Monolithisch India Limited Harsh Tekriwal Managing Director Remuneration NA 84.00 0.50 3.50
4 Monolithisch India Limited Harsh Tekriwal Managing Director Any other transaction Reimbursement of Expenses payable NA 4.04 0.00 4.04
5 Monolithisch India Limited Harsh Tekriwal Managing Director Any other transaction Loan recieved by the company during the year NA 1,800.00 0.00 330.00
6 Monolithisch India Limited Kritish Tekriwal Director Remuneration NA 54.00 0.00 3.28
7 Monolithisch India Limited Kritish Tekriwal Director Any other transaction Reimbursement of Expenses payable NA 0.42 0.00 0.42
8 Monolithisch India Limited Deepa Vijay Agrawal Company secretary Remuneration NA 7.56 0.65 0.65
9 Monolithisch India Limited Satyen Sahay Independent Director Any other transaction Sitting fees NA 0.80 0.00 0.32
10 Monolithisch India Limited Suman Jee Independent Director Any other transaction Sitting fees NA 0.80 0.00 0.32
11 Monolithisch India Limited Mineral Resources DIRECTOR IS THE PROPRIETOR Sale of goods or services NA 25.90 0.00 0.00
12 Monolithisch India Limited Mineral Resources DIRECTOR IS THE PROPRIETOR Purchase of goods or services NA 410.50 1.52 7.62
13 Monolithisch India Limited Metalurgica India Private Limited SUBSIDIARY Sale of goods or services NA 0.11 0.00 0.00
14 Monolithisch India Limited Metalurgica India Private Limited SUBSIDIARY Purchase of goods or services NA 64.62 0.00 0.00
15 Monolithisch India Limited Metalurgica India Private Limited SUBSIDIARY Investment NA 500.00 10.00 510.00
16 Monolithisch India Limited Metalurgica India Private Limited SUBSIDIARY Loan NA 929.00 0.00 916.00
17 Monolithisch India Limited Metalaid Industries Private Limited COMMON DIRECTORS AND MEMBERS Sale of goods or services NA 95.92 0.00 0.00
18 Monolithisch India Limited Metalaid Industries Private Limited COMMON DIRECTORS AND MEMBERS Purchase of goods or services NA 19.31 0.00 0.00
19 Monolithisch India Limited Mineral India Global Private Limited Wholly Owned Subsidiary Sale of goods or services NA 214.66 61.93 0.00
20 Monolithisch India Limited Mineral India Global Private Limited Wholly Owned Subsidiary Purchase of goods or services NA 726.58 0.00 0.00
21 Monolithisch India Limited Gowri Tekriwal Relative of Director Any other transaction Salary NA 18.00 0.00 2.99
22 Monolithisch India Limited Prabhat Tekriwal HUF KARTA IS THE DIRECTOR Any other transaction Acquisition of Shares of Mineral India Global Private Limited(WOS) NA 1,698.86 0.00 0.00
23 Monolithisch India Limited Maa Ambey Logistics Proprietorship of Harsh Tekriwal HUF Purchase of goods or services NA 14.08 0.00 0.00
24 Monolithisch India Limited Metalurgica India Private Limited SUBSIDIARY Any other transaction Interest on loan given NA 14.61 0.00 13.15
Total value of transaction during the reporting period 6,843.71