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CEMENT LIMITEDMain BoardEquity2025-04-012026-03-312026-05-162026-05-06INRLakhsQuarterlyFourth quarterSingle segmentCement2026-05-1613:00:002026-05-1616:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-06https://www.mangalamcement.com/pdf/policy/Related-Party-Transaction-Policy_06022026.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone49040100001627130005066723000762874000041960200035495400016412200020064000028268110004729003000337720000-20728200013043800062117000-584025000-5219080000652346000000065234600036690006560150002749730001023.7223.720023.7223.721. The Company has one reportable segment, which is Cement. <BR> <BR> 2. The figures for three months ended 31st March 2026 and 31st March 2025 are the balancing figure between audited figures in respect of the full financial year and unaudited published figures up to nine months of relevant financial year. <BR> <BR> 3. Exception items includes followings: <BR> (a) With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. The Company has evaluated impact of the Labour Codes on its employee benefit obligations, and an additional liability of has been accounted for in the previous quarter results. However, additional liability Rs. 123.30 lakhs up to 31st March 2025, has been disclosed as an exceptional item in the previous quarter ended December 31, 2025 and year ended March 31, 2026 in line with the principles outlined by the Institute of Chartered Accountants of India. The Company shall monitor future notifications and clarifications concerning the Labour Codes and will incorporate appropriate accounting effect as needed. <BR> <BR> (b) The Company has paid an advance to a foreign supplier for purchase of Petcoke, against which cargo loading was completed but delivery to the designated Kandla port did not materialise. The Company has initiated legal proceedings in the overseas Court and received part payment of AED 1.80 million and has been assured by the supplier of further payments. Considering the above the company is hopeful of recovery. However, as a matter of abundant prudence, 50% of the outstanding amount of Rs. 2052.45 Lakhs has been provided as an exceptional item in the books during the quarter and year ended 31.03.2026. <BR> <BR> 4. Pursuant to the Finance Act, 2026, any company intending to utilise its accumulated Minimum Alternate Tax (MAT) credit, shall transition to the new tax regime. The Company has accordingly decided to exercise the option under Section 115BAA of the Income-tax Act, 1961 effective from Financial Year 2026-27, which provides for a concessional effective tax rate of 25.168%. Therefore, the Company has remeasured its deferred tax assets and liabilities at the revised applicable rate, resulting in a net reversal of deferred tax liabilities amounting to Rs. 5407.51 lakhs, which has been recognized and credited to the Statement of profit and loss during the quarter and year ended 31.03.2026. <BR> <BR> 5. The Board of Directors has recommended a dividend of Rs. 1.50 (Rupee one and paisa fifty) only per equity share of Rs. 10 each subject to approval of shareholders for the year ended 31st March 2026. <BR> <BR> 6. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on 16th May 2026.2025-04-012026-03-31AuditedStandalone175840610004397350001802379600030756210000-350446000140720800064042500080851000011283008000168643260001159470000-217575000941895000203783000-551391000-34760800001289503000000012895030005834000129533700027497300010949795000046.946.90046.946.9Power and Fuel1030690000Freight and Forwarding1078473000Other Expenses717648000Power and Fuel4645200000Freight and Forwarding3996715000Other Expenses26410930001250421500053509600000899540000132651000093874000002071010003009750000352912000017092011000318666800066382100037449400082694000153799000009641700027554160007377000120997200071594330000024251444000274973000949795000097729230009772923000275254800000067723800034297860003858090004329130000319803000456831100059432360008555900019347400002020299000577450000854098500011488830008021400014012800009910210000001447852100024251444000Other Financial Assets207101000Other non-current assets3529120000Other current financial assets96417000Other current assets1209972000Other non-current financial liabilities677238000Other non-current liabilities319803000Other current financial liabilities577450000Other current liabilities1148883000640425000-434218000-151313000000000-77447500000080851000002052450000000000-44764000000-650250000184385000112628000000-1339660005263200009396820000006598700000003059110003481994000250002000000000000000000001246770000-102754000-29701450000000000031999630007447130003981500041246000546503000001827686000-2027770000-20277700028547100082694000Items that will not be reclassified to profit or loss45910004591000Items that will not be reclassified to profit or loss79190007919000922000208500036690005834000Mangalam Cement Limited******Shri Anand Daga******Non-Executive & Independent DirectorAny other transactionSitting FeesAs approved by NRC, Board and Shareholders33000000Mangalam Cement Limited******Shri Arun Chawla******Non-Executive & Independent DirectorAny other transactionSitting FeesAs approved by NRC, Board and Shareholders31500000Mangalam Cement Limited******Shri Gaurav Goel******Non-Executive & Independent DirectorAny other transactionSitting FeesAs approved by NRC, Board and Shareholders9000000Mangalam Cement Limited******Smt. Himalyani Gupta******Non-Executive & Independent DirectorAny other transactionSitting FeesAs approved by NRC, Board and Shareholders40500000Mangalam Cement Limited******Shri Nand Gopal Khaitan******Non-Executive & Independent DirectorAny other transactionSitting FeesAs approved by NRC, Board and Shareholders33500000Mangalam Cement Limited******Shri Ajit Cherian Kuruvilla******Non-Executive & Independent DirectorAny other transactionSitting FeesAs approved by NRC, Board and Shareholders22000000Mangalam Cement Limited******Shri Anshuman Vikram Jalan******Chairman & Executive DirectorAny other transactionDirector CommissionAs approved by NRC, Board and Shareholders900000000Mangalam Cement Limited******Shri Arun Chawla******Non-Executive & Independent DirectorAny other transactionDirector CommissionAs approved by NRC, Board and Shareholders100000000Mangalam Cement Limited******Shri Nand Gopal Khaitan******Non-Executive & Non Independent DirectorAny other transactionDirector CommissionAs approved by NRC, Board and Shareholders100000000Mangalam Cement Limited******Shri Gaurav Goel******Non-Executive & Non Independent DirectorAny other transactionDirector CommissionAs approved by NRC, Board and Shareholders100000000Mangalam Cement Limited******Shri Anand Daga******Non-Executive & Non Independent DirectorAny other transactionDirector CommissionAs approved by NRC, Board and Shareholders100000000Mangalam Cement Limited******Smt. Himalyani Gupta******Non-Executive & Non Independent DirectorAny other transactionDirector CommissionAs approved by NRC, Board and Shareholders100000000Mangalam Cement Limited******Shri Ajit Cherian Kuruvilla******Non-Executive & Independent DirectorAny other transactionDirector CommissionAs approved by NRC, Board and Shareholders91300000Mangalam Cement Limited******Vidula Consultancy Service Ltd******Enterprise in which Key Managerial person is able to excercise significant influenceAny other transactionRent Paid29500000As per Lease Agreement1203600000Mangalam Cement Limited******Vidula Consultancy Service Ltd******Manegerial person is able to excercise significant influenceAny other transactionSecurity Deposit GivenAs per Lease Agreement04080000040800000Mangalam Cement Limited******Aryani Resource Private Limited******Manegerial person is able to excercise significant influenceAny other transactionAdvance Given Against Raw Material Supply500000000As per Approval of Audit Committee75171000109712000407449000Mangalam Cement Limited******Vidula Consultancy Service Ltd******Manegerial person is able to excercise significant influenceAny other transactionAdvanceAs per Lease Agreement02023000020230000Mangalam Cement Limited******Aryani Resource Private Limited******Manegerial person is able to excercise significant influenceAny other transactionSecurity Deposit TakenAs per Approval of Audit Committee0200000200000Mangalam Cement Limited******Vidula Consultancy Service Ltd******Manegerial person is able to excercise significant influenceAny other transactionRental Income500000As per Lease Agreement6000000Mangalam Cement Limited******Aryani Resource Private Limited******Manegerial person is able to excercise significant influencePurchase of goods or services800000000As per Approval of Audit Committee44656300000Mangalam Cement Limited******Mignonette Creations Private Limited******Manegerial person is able to excercise significant influencePurchase of goods or services10000000As per Approval of Audit Committee94500000Mangalam Cement Limited******Shri Yaswant Mishra******Executive Director and CFORemunerationAs approved by NRC, Board and Shareholders1282300017060003157000Mangalam Cement Limited******Shri Anshuman Vikram Jalan******Chairman & Executive DirectorRemunerationAs approved by NRC, Board and Shareholders2756400013760002472000Mangalam Cement Limited******Anshuman And Vidula Jalan Foundation******Manegerial person is able to excercise significant influenceAny other transactionDonation to Trust1250000Approved by Audit Committee125000000Mangalam Cement Limited******Smt. Vidula Jalan******Executive Director & Co-ChairpersonRemunerationAs approved by NRC, Board and Shareholders01722500017225000593020000AuditedtrueM/s Singhi & Cotrue2026-08-31