MSTCLTD2026-04-012026-06-30MSTCLTD2026-04-012026-06-30in-capmkt:OtherExpenses1MemberMSTCLTD2026-04-012026-06-30in-capmkt:OtherExpenses2MemberMSTCLTD2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1MSTCLTD2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares542597MSTCLTDNOTLISTEDINE255X01014MSTC LIMITEDMain BoardEquity2026-04-012027-03-312026-08-132026-07-31INRLakhsQuarterlyFirst quarterSingle segmentE-Commerce2026-08-1314:00:002026-08-1317:30:00Not applicable2026-04-012026-06-30UnauditedConsolidated942399000237550000117994900000027497600002956700090132000394675000785274000078527400019838500056860002040710000581203000000993000582196000-167880005654080000000704000000108.278.27008.278.27Notes: <br /> 1) The above consolidated results for the quarter ended 30th June 2026 have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 13th August 2026. The statutory auditor has reviewed the results as required under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 (SEBI LODR) as amended. <br /> <br /> 2) The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of financial year 2025-26. <br /> <br /> 3) The consolidated results include share of net profit/loss after tax and total comprehensive income/loss of joint venture namely Mahindra MSTC Recycling Private Limited. <br /> <br /> 4) The Government of India notified new labour codes, effective from November 21, 2025. The Ministry of Labour and Employment has published draft Rules and FAQs to enable assessment of the financial impact due to changes in regulation. The Company has provided for Rs.0.12 Lakhs in the Statement of Profit and Loss for the quarter ended 30th June, 2026 (cumulative Rs.10.32 Lakhs upto 30th June, 2026) (Rs.10.20 Lakhs as on 31st March, 2026) on account of Gratuity liability of fixed term employees in this regard, in terms of Actuarial Valuation based on internal assessment of the Company. The Company continues to monitor the notification of State Rules and clarifications from the Government on other aspects of the Labour Code. It is also in the process of detailed assessment and would provide appropriate accounting effect on the basis of such developments as needed. <br /> <br /> 5) There were no exceptional items during the quarter ended 30th June 2026. <br /> <br /> 6) The Current Borrowings includes Rs.14,361.97 Lakhs (Previous period Rs.14,361.97 Lakhs) towards payment made by Standard Chartered Bank (SCB), after purchase of export bills of MSTC raised on foreign buyers against export of Gold Jewelleries to the buyers during 2008-09, under a Receivable Purchase Agreement. On non-receipt of the proceeds from the foreign buyers against the bills, SCB submitted claims with the Insurance Company, who, however, wrongfully repudiated the claim of SCB. Thereafter, SCB converted the receivables purchased from MSTC under the Receivables Purchase Agreement into loans/ debts as if owing by MSTC, claimed the amount from MSTC with interest and filed a case, being the Original Application (OA) in the Debt Recovery Tribunal (DRT), Mumbai in the year 2012, which MSTC has denied and disputed. The claim of SCB is contingent upon the outcome of legal cases. Pending final disposal of all such Court cases where the matters are currently pending, MSTC has disclosed the amount simultaneously as Borrowings and as Trade Receivables. The matter is sub-judice and is contingent in nature, at this juncture. <br /> <br /> 7) The Board of Directors, in its 335th meeting held on 12.11.2025 has decided to discontinue the procurement business under BG backed model of Marketing Division. Accordingly, the Marketing business ceases to exist w.e.f. FY 2026-27 and therefore the Segmental Reporting is discontinued. <br /> <br /> 8) Figures of the previous period/year have been regrouped/reclassified/rearranged to conform to the classification of the current period/year, wherever necessary.Provisions and write off0Others90132000Remeasurment of net defined benefit plans-22500000Share of Other Comprehenshive Income of Joint Venture accounted using Equity Method49000-22451000-5663000-16788000