MANAKSIA2023-10-012023-12-31 MANAKSIA2023-10-012023-12-31 MANAKSIA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member MANAKSIA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member MANAKSIA2023-12-31 MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member MANAKSIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member MANAKSIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member MANAKSIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member MANAKSIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member MANAKSIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member MANAKSIA2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MANAKSIA2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MANAKSIA2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MANAKSIA2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member MANAKSIA2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532932 MANAKSIA NOTLISTED Manaksia Limited Equity 2023-04-01 2024-03-31 2024-02-12 2024-02-05 INR Lakhs Third quarter 12:30:00 14:35:00 2024-02-12 2024-02-12 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Standalone 114087000.00 27964000.00 142051000.00 0.00 102855000.00 2475000.00 11361000.00 633000.00 375000.00 13650000.00 131349000.00 10702000.00 0.00 10702000.00 1000000.00 3331000.00 4331000.00 0.00 6371000.00 0.00 0.00 0.00 0.00 6371000.00 20000.00 6391000.00 0.00 0.00 131068000.00 2 0.10 0.10 0.00 0.00 0.10 0.10 1. The Financial Results of the Company for the quarter and nine months ended 31st December 2023 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 12th February 2024. The Statutory Auditors of the Company have carried out Limited Review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. In June 2023, the Central Bank of Nigeria ('CBN') announced changes to the operations in the Nigerian Foreign Exchange Market by abolishment of segmentation, with all segments now collapsing into the Investors and Exporters ('l&E') window and the reintroduction of the 'Willing Buyer, Willing Seller' model at the l&E window. This has resulted in significant devaluation of Nigerian currency against US Dollar. Consequently, for Nine months ended 31st December 2023, the Group has incurred foreign exchange loss of INR 1592.08 & impact for the quarter ended 31st December 2023 is INR 933.58 Lacs in its subsidiary companies incorporated in Nigeria. Considering the extent of devaluation, the said exchange loss has been presented as an exceptional item in the consolidated financial results of the Group. Additionally, the Group has recognised foreign currency translation loss for Nine months ended 31st December 2023 of INR 45754.43 & impact for the quarter ended 31st December 2023 is INR 8912.48 Lacs relating to translation of foreign operations into presentation currency (INR) of the Group, which is included in other comprehensive income. On account of significant devaluation of Nigerian currency, consolidated results for the quarter ended 31st December 2023, 30th September 2023 & Nine months ended 31st December 2023 are not comparable with published consolidated results of prior periods. 3. Comparative figures have been rearranged / regrouped / wherever necessary. 4. Reviewed Standalone and Consolidated Financial Results of the Company for the Quarter and nine months ended 31st December, 2023 are available at the Company's website www.manaksia.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. . For and on behalf of Board of Directors Suresh Kumar Agrawal Place : Kolkata Managing Director Dated : 12th February, 2024 DIN- 00520769 Multi segment 2023-04-01 2023-12-31 Unaudited Standalone 1452625000.00 84901000.00 1537526000.00 0.00 1315767000.00 5900000.00 31034000.00 5362000.00 1135000.00 46594000.00 1405792000.00 131734000.00 0.00 131734000.00 21068000.00 6595000.00 27663000.00 0.00 104071000.00 0.00 0.00 0.00 0.00 104071000.00 64000.00 104135000.00 0.00 0.00 131068000.00 2 1.59 1.59 0.00 0.00 1.59 1.59 Other Expenses 13650000.00 Other Expenses 46594000.00 Metal Products 114087000.00 Others 0.00 Packaging Products 0.00 Metal Products 1449308000.00 Others 3317000.00 Packaging Products 0.00 114087000.00 1452625000.00 0.00 0.00 114087000.00 1452625000.00 Metal Products 6128000.00 Others 0.00 Packaging Products 0.00 Metal Products 123804000.00 Others 1043000.00 Packaging Products 0.00 6128000.00 124847000.00 -9485000.00 -39799000.00 4911000.00 1. The Financial Results of the Company for the quarter and nine months ended 31st December 2023 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 12th February 2024. The Statutory Auditors of the Company have carried out Limited Review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. In June 2023, the Central Bank of Nigeria ('CBN') announced changes to the operations in the Nigerian Foreign Exchange Market by abolishment of segmentation, with all segments now collapsing into the Investors and Exporters ('l&E') window and the reintroduction of the 'Willing Buyer, Willing Seller' model at the l&E window. This has resulted in significant devaluation of Nigerian currency against US Dollar. Consequently, for Nine months ended 31st December 2023, the Group has incurred foreign exchange loss of INR 1592.08 & impact for the quarter ended 31st December 2023 is INR 933.58 Lacs in its subsidiary companies incorporated in Nigeria. Considering the extent of devaluation, the said exchange loss has been presented as an exceptional item in the consolidated financial results of the Group. Additionally, the Group has recognised foreign currency translation loss for Nine months ended 31st December 2023 of INR 45754.43 & impact for the quarter ended 31st December 2023 is INR 8912.48 Lacs relating to translation of foreign operations into presentation currency (INR) of the Group, which is included in other comprehensive income. On account of significant devaluation of Nigerian currency, consolidated results for the quarter ended 31st December 2023, 30th September 2023 & Nine months ended 31st December 2023 are not comparable with published consolidated results of prior periods. 3. Comparative figures have been rearranged / regrouped / wherever necessary. 4. Reviewed Standalone and Consolidated Financial Results of the Company for the Quarter and nine months ended 31st December, 2023 are available at the Company's website www.manaksia.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed. . For and on behalf of Board of Directors Suresh Kumar Agrawal Place : Kolkata Managing Director Dated : 12th February, 2024 DIN- 00520769 32912000.00 10702000.00 131734000.00 Metal Products 92468000.00 Others 193000.00 Packaging Products 0.00 92661000.00 1734219000.00 1826880000.00 Metal Products 48193000.00 Others 0.00 Packaging Products 0.00 48193000.00 64594000.00 112787000.00 26000.00 85000.00 6000.00 21000.00