| 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 | 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 | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 7,801.05 | 13,529.32 | |
| Other income | 75.62 | 169.55 | |
| Total Income | 7,876.67 | 13,698.87 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,882.06 | 5,650.41 |
| (b) | Purchases of stock-in-trade | 626.65 | 708.18 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (201.26) | (182.72) |
| (d) | Employee benefit expense | 226.03 | 407.06 |
| (e) | Finance costs | 17.13 | 40.23 |
| (f) | Depreciation and amortisation expense | 150.39 | 237.99 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 2,269.23 | 3,749.93 |
| Total other expenses | 2,269.23 | 3,749.93 | |
| Total expenses | 5,970.23 | 10,611.08 | |
| 3 | Profit before exceptional and extraordinary items and tax | 1,906.44 | 3,087.79 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 1,906.44 | 3,087.79 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 1,906.44 | 3,087.79 |
| 8 | Tax Expense | ||
| Current tax | 518.75 | 805.28 | |
| Deferred tax | (30.45) | (20.14) | |
| Total tax expenses | 488.30 | 785.14 | |
| 9 | Net Profit Loss for the period from continuing operations | 1,418.14 | 2,302.65 |
| 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 | 1,418.14 | 2,302.65 |
| 14 | Share of profit (loss) of associates | 0.00 | 0.00 |
| 15 | Profit (loss) of minority interest | 0.00 | 0.00 |
| 16 | Net profit (Loss) for the period | 1,418.14 | 2,302.65 |
| 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 | 10,896.92 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 6.91 | 11.22 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 6.91 | 11.22 | |
| 20 | Debt equity ratio | 0.05000 | 0.05000 |
| 21 | Debt service coverage ratio | 121.0400 | 83.6700 |
| 22 | Interest service coverage ratio | 112.2600 | 77.7500 |
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above consolidated 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 Consolidated 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. Company acquired Mineral India Global Private Limited (Wholly Owned Subsidiary) as at 8th November' 2025. As a result, the consolidated result for the year ended March 31, 2026 include only a partial-period (08th November'2025 onwards) contribution from the Wholly Owned Subsidiary. Further the Consolidated results for the year ended 31st March, 2026 include Metalurgica India Private Limited, a subsidiary in which Company holds 99.95% of Share Holding. Metalurgica India Private Limited greenfield capex is progressing well and is yet to be completed. 4. 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/Secondary Steel Plant, and Furnaces. Accordingly ,the Company is a single segment Company and no segment wise disclosure is applicable. 5. 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. 6. 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. 7. Earning Per Share are calculated on weighted average of the Share Capital Outstanding during the year quarter/half year period EPS is not annualized (As-20) 8. 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. 9. 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 1st, 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, half year and year ended 31 March 2026 is lower by Rs. 20.71 lakhs. B) Profit before tax for the quarter, half year 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. 10.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 third quarter/half year of the current financial year. 11. The figures for the corresponding previous periods have been restated/regrouped wherever necessary to make them comparable. |
|---|
| 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. |
| 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 |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 3,087.79 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 40.23 | |
| Adjustments for depreciation and amortisation expense | 237.99 | |
| 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 | (162.45) | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 29.30 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 145.07 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (698.17) | |
| Adjustments for decrease (increase) in trade receivables | 136.24 | |
| Adjustments for decrease (increase) in other current assets | (242.72) | |
| Adjustments for increase (decrease) in trade payables | (355.54) | |
| Adjustments for increase (decrease) in other current liabilities | 75.33 | |
| Adjustments for provisions | 0.03 | |
| Total adjustments for working capital | (1,084.83) | |
| Total adjustments for reconcile profit (loss) | (939.76) | |
| Net cash flows from (used in) operations | 2,148.03 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 769.09 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 1,378.94 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 1,378.94 | |
| 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 | 1,790.00 | |
| 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 | 2,385.94 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible 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 | (153.16) | |
| 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 | 137.45 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (514.17) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (5,394.01) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (5,394.01) | |
| 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 | 969.95 | |
| Dividends paid | 0.00 | |
| Interest paid | 38.02 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | 6,238.22 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 6,238.22 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,223.15 | |
| 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 | 2,223.15 | |
| Cash and cash equivalents cash flow statement at beginning of period | 35.38 | |
| Cash and cash equivalents cash flow statement at end of period | 2,258.53 | |
| 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 | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 2,173.60 | ||
| Reserves and surplus | 10,896.92 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 13,070.52 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | 0.00 | |
| 4 | Minority interest | 1000 | |
| 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 | 14.77 | ||
| Total non-current liabilities | 14.77 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 648.16 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 138.74 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 220.98 | ||
| Total Trade payable | 359.72 | ||
| Other current liabilities | |||
| 1 | Other current liabilities | 428.24 | |
| Total of Other long-term liabilities | 428.24 | ||
| Short-term provisions | 12.40 | ||
| Total current liabilities | 1,448.52 | ||
| Total equity and liabilities | 14,533.82 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 2,492.60 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 356.01 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 1,097.75 | ||
| Intangible assets under development or work-in-progress | 0.00 | ||
| Total Property, Plant and Equipment and Intangible assets | 3,946.36 | ||
| ii | Non-current investments | 695.93 | |
| v | Deferred tax assets (net) | 27.81 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 494.85 | |
| Other non-current assets | |||
| 1 | Other Non current assets | 145.66 | |
| Total of Other non-current assets | 145.66 | ||
| Total non-current assets | 5,310.61 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 3,824.67 | ||
| Trade receivables | 2,324.09 | ||
| Cash and cash equivalents | 2,708.53 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 348.66 | ||
| Other current assets | |||
| 1 | Other current assets | 17.26 | |
| Total of Other current assets | 17.26 | ||
| Total current assets | 9,223.21 | ||
| Total assets | 14,533.82 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) |
|---|
| 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 | Consolidated | Consolidated | |||||
| 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 | |||||||
| 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 | ||