INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol MACOBSTECH
MSEI Symbol NOTLISTED
ISIN INE0R0J01010
Name of Company MACOBS TECHNOLOGIES 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-05-2026
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 Men grooming
Start date and time of board meeting 30-05-2026   18:00:00
End date and time of board meeting 30-05-2026   21:00:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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 28-11-2023
Indicate Company website link for updated RPT policy of the Company https://macobstech.com/company-policy/
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
There is no default on loans and debt securities.


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 1,523.27 3,438.82
Other income 23.21 47.59
Total Income 1,546.48 3,486.41
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 775.82 1,701.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (64.44) 194.93
(d) Employee benefit expense 51.19 103.42
(e) Finance costs 16.25 23.67
(f) Depreciation and amortisation expense 12.63 24.74
(g) Other Expenses
1 Other expenses 240.87 499.83
2 Advertising expenses 350.16 582.79
Total other expenses 591.03 1,082.62
Total expenses 1,382.48 3,130.98
3 Profit before exceptional and extraordinary items and tax 164.00 355.43
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 164.00 355.43
6 Extraordinary items 0.00 0.00
7 Profit before tax 164.00 355.43
8 Tax Expense
Current tax 45.21 77.41
Deferred tax (4.38) 12.52
Total tax expenses 40.83 89.93
9 Net Profit Loss for the period from continuing operations 123.17 265.50
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 123.17 265.50
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 123.17 265.50
17 Details of equity share capital
Paid-up equity share capital 979.52 979.52
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 2,095.36
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.26 2.71
Diluted earnings (loss) per share from continuing and discontinued operations 1.22 2.67
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


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Textual Information(1) Macobs Technologies Limited CIN:-U74999RJ2019PLC066608 Note on the Standalone financial results For Half Year Ended and Year Ended 31st March, 2026 1. The figures for the half year ended March 31, 2026 and March 31, 2025 represent the balancing figures between the audited figures for the full financial year and the year-to-date figures up to the respective half year periods, being the unaudited published figures for the half years ended September 30, 2025 and September 30, 2024, respectively.The above standalone financial results were audited and recommended by the Audit Committee at its meeting held on May 30, 2026. 2. The above results, published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”), have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 30, 2026. The financial results have been prepared in accordance with the Accounting Standards (AS) prescribed under Section 133 of the Companies Act, 2013, read with Rule 7 of the Companies (Accounts) Rules, 2014, issued by the Ministry of Corporate Affairs, and the amendments thereto. 3. As per the notification issued by the Ministry of Corporate Affairs dated February 16, 2015, companies whose securities are listed on the SME Platform, as referred to in Chapter XB of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, are exempt from the mandatory requirement of adoption of Ind AS. 4. The Group has single primary segment and there are no separate reporting segments in terms of Accouting Standard 17 5. During the year, the Company acquired 50.01% equity stake comprising 1,49,124 equity shares of Face value of Rs 10/- each in Dhanta Wellness Private Limited on 28 January 2026 for a consideration of 1054.60 lakhs pursuant to which the said entity became a subsidiary of the Company. The acquisition was based on valuation report is carried out by a Registered Valuer, was disclosed to NSE Emerge under Regulation 30 read with Schedule III of SEBI (LODR) Regulations, 2015. 6. During the year, in terms of the decisions taken in the board meeting held on 19th July , 2025, the company has issued and allotted 24,80,000 preferential convertible warrants at a price of Rs.170.04/- (including premium of Rs.160.04 per share warrant) to promoter and Non-Promoter Entities, in accordance with SEBI (issue of Capital & Disclosure Requirements) Regulations, 2018 and the company has received 25% partly paid up payment against the said warrants amounting to Rs. 1054.25 Lakhs. The equity warrants shall be converted into equity shares within the period of 18 months in accordance with the applicable laws. 7. Macobs Technologies Limited has received an amount of 1946.40 Lakhs being gross proceeds from Fresh IPO issue of equity share, Net proceeds after issue expenses in relation to such issue are proposed to be utilized and the utilization there of are summarized as below: (Rs in Lakhs) Objects as started In the offer document Projected utilization in the offer document Actual utilization of funds till March 31, 2026 Balanced amount to be utilized Deviation and variation, if any Issue Expenses 138.95 138.95 Nil Nil Customer Acquisition-Marketing and Awareness 200.00 200.00 Nil Nil Prepayment or repayment of a portion of certain outstanding borrowings availed by our Company 150.00 59.60 90.38 Nil Working Capital Requirements 1,200.00 1,290.38 (90.38) Nil General Corporate Purpose 257.45 257.45 Nil Nil Total 1,946.40 1,946.40 Nil 8.The Company's Identification Number (CIN) is currently U74999RJ2019PLC066608. However, as the company is now a listed entity, the CIN requires modification. The change request form has been submitted on the MCA portal, and approval is currently pending. 9.Previous half year/yearly figures have been rearranged and regrouped wherever necessary to make them comparable with current half year/yearly figures.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


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 355.43
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 23.67
Adjustments for depreciation and amortisation expense 24.74
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 0.04
Other adjustments for which cash effects are investing or financing cash flow 24.79
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 5.13
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 78.37
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 194.94
Adjustments for decrease (increase) in trade receivables (197.75)
Adjustments for decrease (increase) in other current assets (31.82)
Adjustments for increase (decrease) in trade payables (27.06)
Adjustments for increase (decrease) in other current liabilities (90.62)
Adjustments for provisions (4.10)
Total adjustments for working capital (156.41)
Total adjustments for reconcile profit (loss) (78.04)
Net cash flows from (used in) operations 277.39
Dividends received 0.00
Interest paid 0.00
Interest received (1.17)
Income taxes paid (refund) 47.61
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 228.61
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 228.61
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 1,054.60
Other cash receipts from sales of equity or debt instruments of other entities 6.84
Other cash payments to acquire equity or debt instruments of other entities 575.00
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 0.00
Purchase of property plant and equipment 26.98
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 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 1.17
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,648.57)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,648.57)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 1,054.25
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (11.09)
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 23.67
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 1,019.49
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 1,019.49
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (400.47)
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 (400.47)
Cash and cash equivalents cash flow statement at beginning of period 597.09
Cash and cash equivalents cash flow statement at end of period 196.62


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 979.52
Reserves and surplus 2,095.36
Money received against share warrants 1,054.25
Total shareholders' funds 4,129.13
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 7.32
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 19.28
Total non-current liabilities 26.60
6 Current liabilities
Short-term borrowings 43.12
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 15.40
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 39.73
Total Trade payable 55.13
Other current liabilities
1 Other current liabilities 74.68
Total of Other long-term liabilities 74.68
Short-term provisions 52.24
Total current liabilities 225.17
Total equity and liabilities 4,380.90
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 65.60
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 65.60
ii Non-current investments 1,629.60
v Deferred tax assets (net) 15.51
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 203.23
Other non-current assets
Total of Other non-current assets
Total non-current assets 1,913.94
Current assets
Current investments 0.00
Inventories 615.70
Trade receivables 411.76
Cash and cash equivalents 8.70
Bank balance other than cash and cash equivalents 187.92
Short-term loans and advances 516.50
Other current assets
1 Other current assets 726.38
Total of Other current assets 726.38
Total current assets 2,466.96
Total assets 4,380.90
Disclosure of notes on assets and liabilities Textual Information(1)


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Textual Information(1)


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 NGMKS & Associates Yes 30-04-2029


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 Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 09-12-2025
Amount Raised 1,054.24
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
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
Comments of the Audit Committee after review
Comments of the auditors, if any
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


Signatory Details

Name of signatory Vijay Saini
Designation of person Chief Financial Officer
Place Jaipur
Date 30-05-2026