5021572025-10-012025-12-315021572025-04-012025-12-315021572025-10-012025-12-31in-capmkt:OtherExpenses1Member5021572025-10-012025-12-31in-capmkt:OtherExpenses2Member5021572025-10-012025-12-31in-capmkt:OtherExpenses3Member5021572025-04-012025-12-31in-capmkt:OtherExpenses1Member5021572025-04-012025-12-31in-capmkt:OtherExpenses2Member5021572025-04-012025-12-31in-capmkt:OtherExpenses3Member5021572025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15021572025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares502157MANGLMCEMNOTLISTEDINE347A01017MANGALAM CEMENT LIMITEDMain BoardEquity2025-04-012026-03-312026-02-062026-01-24INRLakhsQuarterlyThird quarterSingle segmentCement2026-02-0613:30:002026-02-0615:40:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone42138680007328100042871490008248610000-18055100033032500015341300020403900027891270004121214000165935000-1029300015564200027595000145360004213100001135110000000113511000695000114206000274973000104.134.13004.134.131. The Company has one reportable segment, which is Cement. <BR> 2. With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. After reviewing the draft Central Rules and the explanatory FAQs released by the Ministry of Labour & Employment (MoLE). The company has assessed and disclosed the financial impact of these changes as "Statutory Impact of New Labour Codes" under Exceptional Items in the financial results in accordance with the guidelines of The Institute of Chartered Accountants of India, for the three months and nine months ended 31/12/2025. <BR> The Company has recognized Rs. 102.93 lakhs as impact of New Labour Codes towards additional liability as past service cost. The Company shall monitor future notifications and clarifications concerning the Labour Codes and will incorporate appropriate accounting effect as needed. <BR> 3. During the previous quarter, the Company has opted to claim deduction under Section 80-IA(1) of the Income-tax Act, 1961 with effect from the financial year 2024-25. Accordingly, deferred tax was recomputed and the MAT Credit, which was earlier considered as utilized in the tentative tax computation, was reversed. Consequently, a reversal of MAT Credit utilization amounting to Rs. 814.03 lakhs (net) was recognized and credited to the Statement of profit and loss during the previous quarter and half year ended 30.09.2025. <BR> 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 6th February 2026.2025-04-012025-12-31UnauditedStandalone126800510002770220001295707300023127470000-7700480001052254000476303000607870000845619700012135323000821750000-10293000811457000141666000326340001743000000637157000000063715700021650006393220002749730001023.1723.170023.1723.17Power and Fuel1212617000Freight and Forwarding962771000Other Expenses613739000Power and Fuel3614510000Freight and Forwarding2918242000Other Expenses1923445000Items that will not be reclassified to Profit or Loss15850001585000Items that will not be reclassified to Profit or Loss3328000332800089000011630006950002165000