MBEL2025-07-012025-09-30MBEL2025-09-30MBEL2025-03-31MBEL2025-04-012025-09-30MBEL2025-07-012025-09-30in-capmkt:OtherExpenses1MemberMBEL2025-04-012025-09-30in-capmkt:OtherExpenses1MemberMBEL2025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1MBEL2025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544470MBELNOTLISTEDINE08N601015M & B Engineering LimitedMain BoardEquity2025-04-012026-03-312025-11-112025-11-04INRLakhsQuarterlySecond quarterSingle segmentPre-Engineered Buildings, Structure Steels, Steel Roofing and Components thereof2025-11-1111:30:002025-11-1113:00:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated306853500023258000309179300021357210000-14117600029755100043647000368060004315360002804085000287708000028770800062501000322400065725000022198300000002219830002710002222540002219830000571482000104.074.07004.074.07Notes: <BR> 1 The above unaudited financial results of the company for the quarter and half year ended September 30,2025 have been reviewed by audit committee and approved by Board of Directors of Company at its meeting held on 11th November, 2025. <BR> 2 The above unaudited financial results for quarter and half year ended September 30, 2025 have been subjected to limited review by the statutory auditors of the Company. The Limited Review Report does not contain any qualification. <BR> 3 The Company is operating only in one segment i.e. Pre-Engineered Buildings, Structure Steels, Steel Roofing and Components thereof. Hence segment reporting is not given. <BR> 4 The Company has formulated an employee stock option scheme namely the ESOP Scheme 2024 pursuant to resolutions passed by the Board on 6th June, 2024 and the Shareholders on 6th June, 2024. The ESOP Scheme 2024 has been amended vide Board resolution dated 14th July, 2025 and our Shareholders’ special resolution dated 15th July, 2025 <BR> 5 During the quarter and half year ended September 30, 2025, the Company has completed its Initial Public Offer (“IPO”) of 1,68,88,474 equity shares (including 57,306 equity shares issued to employees) of face value of INR 10 each at an issue price of share INR 385 per share (INR 349 per share for equity shares issued to employees) comprising fresh issue of 71,48,215 equity shares and offer for sale of 97,40,259 equity shares by selling shareholders, resulting in equity shares of the Company being listed on National Stock Exchange of India Limited ('NSE') and BSE Limited ('BSE') on August 6, 2025. <BR> 6 Consequent to allotment of fresh issue, the paid up equity share capital of the company stands increase from INR 5,000 lakhs consisting of 5,00,00,000 equity shares of Rs. 10 each to INR 5,714.82 lakhs consisting of 5,71,48,215 equity shares of Rs. 10 each. <BR> 7 The breakup of IPO proceeds from fresh issue is summarized below: <BR> <BR> Particulars Amount (INR in lakhs) <BR> Amount received from fresh issue 27,500.00 <BR> Less: Offer Expense in relation to fresh issue 1,568.00 <BR> Net IPO proceeds available for utilization 25,932.00 <BR> <BR> 8 Details of Net IPO proceeds available for utilization are as follows: <BR> <BR> Sr. No. Item Head Amount as Proposed in the offer Document <BR> (INR In lakhs) At the end of the quarter <BR> (INR In lakhs) Total unutilized amount <BR> (INR In lakhs) <BR> 1 Funding the capital expenditure requirements for the purchase of equipment and machinery, building works, solar rooftop grid and transport vehicles at our Manufacturing Facilities 13,057.90 523.9 12,534.00 <BR> 2 Investment in IT software upgradation by our Company 520 - 520 <BR> 3 Re-payment or pre-payment of term loans, in full or in part, of certain borrowings availed by our Company 5,875.00 5,875.00 - <BR> 4 General Corporate Purposes 6,479.10 6,418.40 60.7 <BR> Total 25,932.00 12,817.30 13,114.70 <BR> <BR> 9 Details of Net IPO proceeds remaining unutilized as on September 30, 2025: <BR> <BR> Sr. No. Unutilized Balance invested in Amount invested (INR in lakhs) <BR> 1 Fixed Deposits 12,878.00 <BR> 2 MA Account Balance 184.20 <BR> 3 Escrow Account Balance 52.50 <BR> Total 13,114.70 <BR> <BR> 10 The consolidated Unaudited financial results of the Company are comprising of its subsidiary M/s. Phenix Building Solutions Private Limited and Phenix Construction Technologies INC. <BR> <BR> The Consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 “Interim Financial Reporting” as prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. <BR> 11 The above unaudited financial results of the company have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular dated July 5, 2016. <BR> 12 The figures for quarter ended September 30, 2024 as reported in these audited financial results which have been approved by the Board of Directors but have not been subjected to review/audit of statutory auditor. <BR> 13 Figures, wherever required, are regrouped / rearranged. <BR> 14 The unaudited results of M & B Engineering Limited will be made available on Company’s website www.mbel.in and on websites of BSE www.bseindia.com and NSE www.nseindia.com. <BR> <BR> 2025-04-012025-09-30UnauditedConsolidated544505800065313000551037100039176630000-330857000562323000100399000725500006562700004978348000532023000053202300012250100080590001305600000401463000000040146300042310004056940004014630000571482000107.687.68007.687.68Other expenses431536000Other expenses6562700001693460000725700081000883480004833600030000001298367000134970300019614500033349940003186667000022722750004671950002568610004067000150610003015459000602043000680416900010139163000298090900029677800005948689000594868900022040100037015000257416000073533000003309490008709650009416800015116000001605768000158894000263562700098589200013609400010191200038595250004190474000101391630009820400037097000-53774000000000-6367600000854410000725490000202180000-62840000-564900000000-1774000021950000-38853700014348600000-2738000037432000423100082905000000000003130009728100001293094000000000000001509670000000273800000194000-1513455000002480908000000000769963000113490000982040000016013920001708420000170842000296353000467195000Remeasurements of the employee defined benefit plan495000495000Remeasurements of the employee defined benefit plan33800003380000224000-8510002710004231000