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unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.83</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.83</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes: &lt;br /&gt; 
			 &lt;br /&gt; 
(a) The above financial results of the Company for the quarter ended 30th June, 2026 have been reviewed and recommended by the audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 12th August, 2026. The Statutory Auditors of the Company have carried out limited review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.		 &lt;br /&gt; 
			 &lt;br /&gt; 
(b) The Consolidated Financial Results comprise of Manaksia Limited, its subsidiaries and   step - down subsidiaries, Manaksia Ferro Industries Ltd, Manaksia Overseas Ltd, MINL Ltd, Mark Steels Ltd, Dynatech Industries Ghana Ltd and Jebba Paper Mills Ltd.		 &lt;br /&gt; 
			 &lt;br /&gt; 
(c) The Board of Directors of the Company, at its meeting held on March 26, 2025, approved a Scheme of Arrangement under Sections 230 to 232 of the Companies Act, 2013 ("Demerger Scheme"), for the demerger of the Metal Product business undertaking (as defined in the Demerger Scheme) conducted through domestic entities of the Company into Manaksia Ferro Industries Limited, a wholly owned subsidiary.		 &lt;br /&gt; 
			 &lt;br /&gt; 
The proposed Scheme has been approved by BSE Limited, National Stock Exchange of India Limited, and the Securities and Exchange Board of India (SEBI). The Scheme has been filed with the National Company Law Tribunal (NCLT) for its approval. &lt;br /&gt; 
			 &lt;br /&gt; 
Pending receipt of necessary approvals, no effect of the proposed demerger is warranted and accordingly has not been given in the financial results.		 &lt;br /&gt; 
			 &lt;br /&gt; 
(d) The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and the unaudited published year-to-date figures up to December 31, 2025 being the date of the end of the third quarter of the financial year which were subject to limited review.		 &lt;br /&gt; 
			 &lt;br /&gt; 
(e) Comparative figures have been rearranged / regrouped wherever necessary.		 &lt;br /&gt; 
			 &lt;br /&gt; 
(f) The above financial results of the Company for the Quarter ended 30th June, 2026 are available at the Company's website www.manaksia.com and websites of all Stock Exchanges, where the Equity shares of the Company are listed.		 &lt;br /&gt; 
			 &lt;br /&gt; 
Place : Kolkata							For and or Behalf of the Board of Directors &lt;br /&gt; 
Dated : 12th August, 2026			 &lt;br /&gt; 
			 &lt;br /&gt; 
			 &lt;br /&gt; 
													                                                                                                                                  Suresh Kumar Agrawal &lt;br /&gt; 
													                                                                                                                                        Managing Director &lt;br /&gt; 
													                                                                                                                                         DIN- 00520769 &lt;br /&gt; 
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