MANAKALUCO2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member MANAKALUCO2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares MANAKALUCO 2021-04-01 2022-03-31 2021-11-02 INR Lakhs Half yearly true Cash Flow Indirect Single segment METAL 2021-07-01 2021-09-30 Unaudited Standalone 961478000.00 659000.00 962137000.00 801547000.00 0.00 -172288000.00 37953000.00 32737000.00 15000000.00 230259000.00 945208000.00 16929000.00 0.00 16929000.00 0.00 0.00 0.00 0.00 16929000.00 0.00 0.00 0.00 0.00 16929000.00 0.00 16929000.00 0.00 0.00 65534000.00 1 0.26 0.26 0.00 0.00 0.26 0.26 Notes: 1. The above unaudited financial results were reviewed by the Audit Committee and thereafter the Board of Directors has approved the above results at their respective meetings held on 12th November 2021. 2. In compliance with Regulation 33 of the Securities Exchange Board of India (“SEBI”) (Listing Obligations and Disclosure Requirements) Regulations 2015, a limited review of financial results for the quarter and half year ended 30 Sept 2021 has been carried out by the Statutory auditors and an unmodified conclusion has been expressed in their report. 3. As the Company’s business activity falls within a single primary business segment, viz. ” Metals”, the disclosure requirements of Ind AS 108, “Operating Segments” are not applicable. 4. The Company has considered the possible impact of the Covid-19 pandemic in the preparation of these financial statements including the recoverability of the carrying amount of the financials and non-financial; assets and expects that the carrying amount of these assets will be recovered. The impact of Covid-19 on the Company’s financial statements may differ from that estimated as at the date of approval of these financial statements 5. These financial results of the Company have been prepared in accordance with Indian. Accounting Standards (Ind AS) as prescribed under Section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendment thereof. 6. The Indian Parliament has approved the Code on Social Security, 2020 which would impact the contributions by the company towards Provident Fund and Gratuity. The Ministry of Labour and Employment has released draft rules for the Code on Social Security, 2020 on November 13, 2020, and has invited suggestions from stakeholders which are under active consideration by the Ministry. The Company will assess the impact and its evaluation once the subject rules are notified and will give appropriate impact in its financial statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published. 7. Deferred tax and Income tax will be computed and accounted for at the end of the year. 8. Previous quarter/ year’s figures have been regrouped/restated wherever necessary. For and on the behalf of the Board of Directors Sunil Kumar Agrawal Place: Kolkata (Managing Director) Dated: 12th November 2021 DIN: 00091784 Single segment 2021-04-01 2021-09-30 Unaudited Standalone 1771716000.00 1751000.00 1773467000.00 1386148000.00 0.00 -224387000.00 70321000.00 67030000.00 30000000.00 412843000.00 1741955000.00 31512000.00 0.00 31512000.00 0.00 0.00 0.00 0.00 31512000.00 0.00 0.00 0.00 0.00 31512000.00 0.00 31512000.00 0.00 0.00 65534000.00 1 0.48 0.48 0.00 0.00 0.48 0.48 OTHER EXPENSES 230259000.00 OTHER EXPENSES 412843000.00 67030000.00 -216965000.00 0.00 0.00 0.00 -150671000.00 0.00 0.00 0.00 0.00 0.00 304455000.00 0.00 30000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1731000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32118000.00 63630000.00 0.00 0.00 0.00 -94000.00 0.00 63724000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 29531000.00 0.00 0.00 0.00 0.00 0.00 901000.00 0.00 35109000.00 0.00 6479000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -10596000.00 0.00 0.00 0.00 0.00 59206000.00 0.00 0.00 -69802000.00 401000.00 0.00 401000.00 1390000.00 1791000.00