Manaksia Aluminium Company Limited — Quarter and year ended 31st March, 2026
| Particulars | Quarter Ended 31st March, 2026 Audited Refer Note -9 | Quarter Ended 31st Dec, 2025 Unaudited | Quarter Ended 31st March, 2025 Audited Refer Note -9 | Year Ended 31st March, 2026 Audited | Year Ended 31st March, 2025 Audited |
|---|---|---|---|---|---|
| 1. Revenue | |||||
| (a) Revenue from Operations | 15,565.68 | 14,262.62 | 13,707.32 | 56,390.67 | 50,914.75 |
| (b) Other Income | 24.44 | 26.80 | 39.68 | 82.53 | 101.66 |
| Total Revenue | 15,590.12 | 14,289.42 | 13,747.00 | 56,473.20 | 51,016.41 |
| 2. Expenses | |||||
| (a) Cost of materials consumed | 9,700.12 | 10,340.47 | 11,428.17 | 40,629.31 | 40,074.87 |
| (b) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,820.81 | (15.21) | (1,376.15) | 496.91 | (4,228.06) |
| (c) Employee benefits expense | 396.52 | 472.85 | 423.40 | 1,737.23 | 1,650.87 |
| (d) Finance Cost | 629.76 | 761.88 | 675.26 | 2,803.83 | 2,752.68 |
| (e) Depreciation and amortisation expense | 243.92 | 248.71 | 220.80 | 972.00 | 832.80 |
| (f) Other expenses | 2,305.78 | 2,277.85 | 2,088.39 | 8,792.38 | 9,126.52 |
| Total Expenses | 15,096.91 | 14,086.55 | 13,459.87 | 55,431.66 | 50,209.68 |
| 3. Profit before exceptional item and tax (1-2) | 493.22 | 202.87 | 287.13 | 1,041.54 | 806.73 |
| 4. Exceptional Items: | |||||
| (a) Exceptional items before tax (net) [gain/(loss)] | – | – | – | – | – |
| (b) Current tax | – | – | – | – | – |
| (c) Exceptional items (net of tax) | – | – | – | – | – |
| 5. Profit before tax (3+4) | 493.22 | 202.87 | 287.13 | 1,041.54 | 806.73 |
| 6. Tax expense | |||||
| (a) Current Tax | 90.21 | 46.61 | 92.36 | 224.56 | 189.86 |
| (b) Deferred Tax | 79.49 | (8.94) | (4.97) | 61.37 | 12.28 |
| Total Tax Expenses | 169.70 | 37.67 | 87.38 | 285.93 | 202.15 |
| 7. Net Profit after Tax (5-6) | 323.52 | 165.20 | 199.75 | 755.61 | 604.58 |
| 8. Other Comprehensive Income (OCI) | |||||
| i) Items that will not be classified to Statement of Profit or Loss: | |||||
| a) Remeasurement Gains/(Losses) on Post Employment Defined Benefit Plans | 0.93 | (11.15) | (9.09) | (10.22) | (9.09) |
| ii) Tax on Items that will not be reclassified subsequently to Profit and Loss | – | 2.48 | 2.07 | 2.28 | 2.07 |
| 9. Total Comprehensive Income (7+8) | 324.23 | 156.53 | 192.73 | 747.67 | 597.57 |
| 10. Paid-up Equity Share Capital (Face Value per share: Re. 1/-) | 655.34 | 655.34 | 655.34 | 655.34 | 655.34 |
| 11. Other equity | 13,579.58 | 12,877.70 | |||
| 12. Earnings per share (of Re. 1/- each) (Not annualised): | |||||
| Basic EPS (Rs) | 0.49 | 0.25 | 0.30 | 1.15 | 0.92 |
| Diluted EPS (Rs) | 0.49 | 0.25 | 0.30 | 1.15 | 0.92 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| I. Non-Current Assets | ||
| a) Property, Plant and Equipment | 12,970.34 | 11,874.83 |
| b) Other Intangible Assets | – | – |
| c) Capital Work-in-Progress | 2,448.20 | 2,818.90 |
| d) Financial Assets | ||
| i) Investments | 84.70 | 59.40 |
| ii) Loans | 49.54 | 44.45 |
| iii) Other Financial Assets | 116.50 | 52.31 |
| e) Other Non Current Assets | – | – |
| Total Non-Current Assets | 15,669.28 | 14,849.89 |
| II. Current Assets | ||
| a) Inventories | 21,308.47 | 20,391.93 |
| b) Financial Assets | ||
| i) Trade Receivables | 8,490.75 | 5,303.31 |
| a) Billed | – | – |
| b) Unbilled | – | – |
| ii) Cash and Cash Equivalents | 236.18 | 694.96 |
| iii) Other Bank Balances | 1,576.02 | 1,406.33 |
| iv) Loans | – | 14.15 |
| v) Other Financial Assets | 752.75 | 525.41 |
| c) Current Tax Asset (Net) | – | 17.61 |
| d) Other Current Assets | 7,070.16 | 7,222.05 |
| Total Current Assets | 39,434.33 | 35,575.75 |
| Total Assets | 55,103.61 | 50,425.64 |
| EQUITY AND LIABILITIES | ||
| III. Equity | ||
| a) Equity Share Capital | 655.34 | 655.34 |
| b) Other Equity | 13,579.58 | 12,877.70 |
| Total Equity | 14,234.92 | 13,533.04 |
| IV. Non-Current Liabilities | ||
| a) Financial Liabilities | ||
| i) Borrowings | 7,134.91 | 4,863.39 |
| b) Provisions | – | 146.34 |
| c) Deferred Tax Liabilities (Net) | 1,245.72 | 1,186.63 |
| Total Non-Current Liabilities | 8,380.63 | 6,196.36 |
| V. Current Liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings | 16,973.24 | 19,038.85 |
| ii) Trade Payables | – | – |
| A) total outstanding dues of micro enterprises and small enterprises; and | 73.81 | 69.22 |
| B) total outstanding dues of creditors other than micro enterprises and small enterprises | 13,409.17 | 10,635.43 |
| iii) Other Financial Liabilities | 179.71 | 185.43 |
| b) Other Current Liabilities | 1,626.89 | 759.87 |
| c) Provisions | 182.71 | 7.45 |
| d) Current tax Liabilities (Net) | 42.53 | – |
| Total Current Liabilities | 32,488.06 | 30,696.25 |
| Total Equity and Liabilities | 55,103.61 | 50,425.64 |
| PARTICULARS | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| A: CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net Profit before Tax : | 1,041.54 | 806.73 |
| Adjustment for: | ||
| Depreciation/ Amortisation | 972.00 | 832.8 |
| Finance Cost | 2,803.83 | 2,752.68 |
| Interest Income | (82.53) | (98.12) |
| Loss/(Gain) on PPE sold (Net) | – | – |
| Operating Profit before Working Capital Changes | 4,734.84 | 4,294.09 |
| Adjustments for: | ||
| (Increase)/decrease in Trade Receivables | (3,187.44) | (559.23) |
| (Increase)/Decrease in Inventories | (916.54) | (4,480.54) |
| (Increase)/Decrease in other Non-Current Assets and Current Financial Assets | (157.46) | (448.23) |
| Increase/(decrease) in Trade Payables | 2,778.33 | 1,409.62 |
| Increase/(Decrease) in Other Non-Current and Current Financial | 886.65 | (20.25) |
| Net Changes in Working Capital | (596.46) | (4,098.63) |
| Cash Generated from Operations | 4,138.38 | 195.46 |
| Direct Taxes Paid | (164.42) | (98.54) |
| Net Cash Flow from Operating Activities | 3,973.96 | 96.92 |
| B: CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of PPE and change in Capital work in progress | (1,696.82) | (3,165.67) |
| Sale of PPE | – | – |
| Investment in Fixed Deposit under lien | (169.69) | (225.24) |
| Investment in Mutual Fund | (25.30) | (39.69) |
| Interest Received | 109.41 | 105.13 |
| Net Cash Flow from Investing Activities | (1,782.40) | (3,325.47) |
| C: CASH FLOW FROM FINANCING ACTIVITIES: | ||
| (Repayment of)/ Proceeds from Long Term Borrowings (Net) | 2,271.52 | 1,616.11 |
| (Repayment of)/ Proceeds from Short Term Borrowings (Net) | (2,065.60) | 5,063.45 |
| Dividend Paid | (45.79) | (45.87) |
| Interest Paid | (2,810.49) | (2,721.74) |
| Net Cash Flow from Financing Activities | (2,650.36) | 3,911.95 |
| D: Net Increase/(Decrease) in Cash and Cash Equivalents | (458.78) | 683.42 |
| Cash and Cash Equivalents at the beginning of the period | 694.96 | 11.54 |
| Cash and Cash Equivalents at the end of the period | 236.18 | 694.96 |