5004602025-10-012025-12-315004602025-12-315004602025-04-012025-12-315004602025-10-012025-12-31in-capmkt:OtherExpenses1Member5004602025-10-012025-12-31in-capmkt:OtherExpenses2Member5004602025-10-012025-12-31in-capmkt:OtherExpenses3Member5004602025-04-012025-12-31in-capmkt:OtherExpenses1Member5004602025-04-012025-12-31in-capmkt:OtherExpenses2Member5004602025-04-012025-12-31in-capmkt:OtherExpenses3Member5004602025-10-012025-12-31in-capmkt:ReportableSegments1Member5004602025-10-012025-12-31in-capmkt:ReportableSegments2Member5004602025-04-012025-12-31in-capmkt:ReportableSegments1Member5004602025-04-012025-12-31in-capmkt:ReportableSegments2Member5004602025-10-012025-12-31in-capmkt:ReportableSegments1Member5004602025-10-012025-12-31in-capmkt:ReportableSegments2Member5004602025-04-012025-12-31in-capmkt:ReportableSegments1Member5004602025-04-012025-12-31in-capmkt:ReportableSegments2Member5004602025-10-012025-12-31in-capmkt:ReportableSegments1Member5004602025-12-31in-capmkt:ReportableSegments1Member5004602025-10-012025-12-31in-capmkt:ReportableSegments2Member5004602025-12-31in-capmkt:ReportableSegments2Member5004602025-10-012025-12-31in-capmkt:ReportableSegments1Member5004602025-12-31in-capmkt:ReportableSegments1Member5004602025-10-012025-12-31in-capmkt:ReportableSegments2Member5004602025-12-31in-capmkt:ReportableSegments2Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares500460MUKANDLTDNOTLISTEDINE304A01026Mukand LimitedMain BoardEquity2025-04-012026-03-312026-02-122026-01-12INRCroresQuarterlyThird quarterMulti segment2026-02-1212:00:002026-02-1215:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated13314100000392000001335330000099201000000-13901000006303000003972000001551000003432500000131451000002082000000208200000010560000010560000001026000000000102600000-106000009200000000001445100000100.710.71000.710.710001.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 12, 2026. The Auditors have carried out a Limited Review of these Results. <BR> <BR> 2. Mukand Limited has executed an Agreement for Sale on July 23, 2025 for the sale of land parcels admeasuring approx. 17.77 acres together with 50% undivided right, title and interest in the access road admeasuring approx. 2.73 acres and for grant of perpetual nonexclusive right of way over a land parcel admeasuring 0.16 acre or thereabouts situated at Kalwe and Dighe, in Thane District for a consideration of approx. Rs.673 Crore and has received an advance of Rs.110 Crore from the purchaser. This transaction is subject to necessary approvals/ permission/ NOCs from Government and various concerned authorities and fulfilment of conditions precedent. The said asset has been shown as ‘Assets Held for Sale’ in accordance with Ind AS-105. <BR> <BR> 3.The Government of India has implemented four new labour codes ("Codes") including the codes on Wages, 2019, w.e.f. 21st November 2025. The company has given effect of Gratuity and Leave Encashment considering uniform definition of "wages" as per the Codes on Wages in standalone financial results and consolidated financial results for the quarter and nine months ended 31st December 2025. The Company continues to monitor the finalization of Central / State Rules and clarifications from the Government on other <BR> aspects of the Labour Code and would provide appropriate accounting effects on the basis of such developments as and when needed. <BR> <BR> 4.National Company Law Tribunal (“NCLT”) vide its order dated April 29, 2025 approved the Scheme of demerger of Stainless Steel Cold Finished Bars and Wires business of Mukand Sumi Metal Processing Ltd into Mukand Ltd. with effect from April 01,2024. <BR> <BR> The figures in respect of corresponding previous year’s quarter /period are restated as computed by the Management. <BR> <BR> The effect of scheme of arrangement on the amounts of Revenue and Profit after tax published in previous periods are as shown below. <BR> <BR> Rs in Crore <BR> Particulars Quarter ended 31-Dec-2024 Nine Months ended 31-Dec-2024 <BR> <BR> Revenue from operations: <BR> <BR> As published in previous periods 1,262.27 3,783.10 <BR> <BR> As restated for the effect of Scheme 1,262.27 3,783.10 <BR> of arrangement <BR> <BR> Profit after tax: <BR> <BR> As published in previous periods 14.88 64.99 <BR> <BR> As restated for the effect of Scheme 14.93 64.53 <BR> of arrangement <BR> <BR> 5. Figures in respect of the previous period have been regrouped / recast wherever necessary in case of the above results. <BR> <BR> <BR> <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated3620740000045360000036661000000268063000000-4200400000180880000011114000004438000009907500000358774000007836000000783600000029190000029190000004917000000000491700000-3190000045980000000001445100000103.43.4003.43.4000Stores, Spares Components, Tools etc. consumed1609700000Other Expense1871500000Expenditure transferred to Capital Account or Capital Work-in-progress-48700000Stores, Spares Components, Tools etc. consumed4602900000Other Expense5409600000Expenditure transferred to Capital Account or Capital Work-in-progress-105000000Speciality Steel12886300000Industrial Machinery & Engineering Contracts433500000Speciality Steel35268300000Industrial Machinery & Engineering Contracts96310000013319800000362314000005700000240000001331410000036207400000Speciality Steel582800000Industrial Machinery & Engineering Contracts57800000Speciality Steel1657300000Industrial Machinery & Engineering Contracts-583000006406000001599000000378900000105330000053500000-237900000208200000783600000Speciality Steel31455600000Industrial Machinery & Engineering Contracts440700000035862600000409130000039953900000Speciality Steel10570800000Industrial Machinery & Engineering Contracts7696000001134040000018946500000302869000001420000042700000-3600000-10800000-10600000-31900000