Multi Commodity Exchange of India Limited — Quarter and year ended March 31, 2026
The aforesaid information will also be hosted on the Company’s website at www.mcxindia.com.
| Sr. No. | Particulars | Quarter ended 31-03-2026 Audited | Quarter ended 31-12-2025 Unaudited | Quarter ended 31-03-2025 Audited | Year ended 31-03-2026 Audited | Year ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income from operations | 888.94 | 665.62 | 291.33 | 2,302.00 | 1,112.66 |
| 2 | Other income | 36.39 | 31.49 | 29.16 | 127.05 | 96.20 |
| 3 | Total income (1+2) | 925.33 | 697.11 | 320.49 | 2,429.05 | 1,208.86 |
| 4a | Expenses: Employee benefits expense (refer note 4) | 46.06 | 44.42 | 46.26 | 180.11 | 144.25 |
| 4b | Expenses: Product license fees | 42.52 | 24.65 | 18.68 | 107.96 | 69.42 |
| 4c | Expenses: Information technology and related expenses | 28.10 | 29.73 | 30.04 | 104.74 | 92.70 |
| 4d | Expenses: Depreciation and amortisation expense | 19.08 | 21.91 | 21.69 | 78.04 | 63.75 |
| 4e | Expenses: Finance costs | 0.21 | 0.03 | 0.13 | 0.36 | 0.45 |
| 4f | Expenses: Contribution to statutory funds and regulatory fees (refer note 5) | 61.89 | 48.26 | 19.66 | 163.73 | 79.45 |
| 4g | Expenses: Other expenses | 44.24 | 23.40 | 16.50 | 98.88 | 61.53 |
| 4 | Total expenses | 242.10 | 192.40 | 152.96 | 733.82 | 511.55 |
| 5 | Profit before tax and share of profit / (loss) of associates (3-4) | 683.23 | 504.71 | 167.53 | 1,695.23 | 697.31 |
| 6 | Share of (loss) / profit of associates | (1.44) | (1.46) | 0.76 | (4.90) | 2.09 |
| 7 | Profit before tax (5+6) | 681.79 | 503.25 | 168.29 | 1,690.33 | 699.40 |
| 8a | Tax expenses: Current tax | 150.76 | 105.17 | 27.44 | 346.24 | 119.55 |
| 8b | Tax expenses: Short provision for tax relating to previous years | 0.03 | 0.58 | 5.64 | 0.54 | 5.76 |
| 8c | Tax expenses: Deferred tax | 1.23 | (3.62) | (0.25) | 11.90 | 14.05 |
| 8 | Total tax expenses | 152.02 | 102.13 | 32.83 | 358.78 | 139.36 |
| 9 | Net profit after tax (7-8) | 529.77 | 401.12 | 135.46 | 1,331.55 | 560.04 |
| 10a | Other comprehensive income / (loss): Items that will not be reclassified to profit or loss (net of tax): Changes in fair value of equity instruments | 12.79 | – | 3.25 | 12.79 | 2.30 |
| 10b | Other comprehensive income / (loss): Items that will not be reclassified to profit or loss (net of tax): Remeasurement of employee benefits obligations | 1.31 | (0.07) | 0.31 | (0.08) | (1.10) |
| 10c | Other comprehensive income / (loss): Items that will not be reclassified to profit or loss (net of tax): Share of other comprehensive income of associates | 2.38 | 0.57 | (0.03) | 4.63 | 1.03 |
| 10 | Other comprehensive income (net of tax) | 16.48 | 0.50 | 3.53 | 17.34 | 2.23 |
| 11 | Total comprehensive income (9+10) | 546.25 | 401.62 | 138.99 | 1,348.89 | 562.27 |
| 12 | Paid-up equity share capital (Face value of ₹ 2/- each) | 51.00 | 51.00 | 51.00 | 51.00 | 51.00 |
| 13 | Other equity | – | – | – | 2,796.94 | 1,833.40 |
| 14a | Earnings per share*: Basic (₹) | 20.78 | 15.73 | 5.31 | 52.22 | 21.96 |
| 14b | Earnings per share*: Diluted (₹) | 20.78 | 15.73 | 5.31 | 52.22 | 21.96 |
| Particulars | As at 31-03-2026 Audited | As at 31-03-2025 Audited |
|---|---|---|
| Assets | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 232.66 | 223.76 |
| (b) Capital work in progress | 28.00 | 6.12 |
| (c) Right of use assets | 4.47 | 0.82 |
| (d) Intangible assets | 179.69 | 187.22 |
| (e) Intangible assets under development | 2.61 | 12.15 |
| (f) Investment in associates | 59.97 | 60.24 |
| (g) Financial assets | ||
| (i) Non-current investments in others | 1,508.96 | 813.84 |
| (ii) Other non-current financial assets | 1,332.33 | 343.01 |
| (h) Income tax assets (net) | – | 15.90 |
| (i) Other non-current assets | 0.10 | 1.39 |
| Total non-current assets | 3,348.79 | 1,664.45 |
| (2) Current assets | ||
| (a) Financial assets | ||
| (i) Current Investments | 1,380.37 | 527.18 |
| (ii) Trade receivables | 63.98 | 28.86 |
| (iii) Cash and cash equivalents | 819.76 | 338.61 |
| (iv) Bank balances other than cash and cash equivalents (iii) above | 1,717.14 | 1,563.06 |
| (v) Other current financial assets | 104.27 | 160.18 |
| (b) Other current assets | 66.32 | 42.83 |
| Total current assets | 4,151.84 | 2,660.72 |
| Total assets | 7,500.63 | 4,325.17 |
| Equity and liabilities | ||
| (1) Equity | ||
| (a) Equity share capital | 51.00 | 51.00 |
| (b) Other equity | 2,796.94 | 1,833.40 |
| Total equity | 2,847.94 | 1,884.40 |
| (2) Core settlement guarantee fund (Core SGF) (refer note 3) | 1,367.29 | 930.14 |
| Liabilities | ||
| (3) Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Other non-current financial liabilities | 68.76 | 58.02 |
| (ii) Lease liabilities | 3.83 | 0.31 |
| (b) Deferred tax liabilities (net) | 38.70 | 26.27 |
| (c) Non-current provisions | 4.37 | 3.49 |
| Total non-current liabilities | 115.66 | 88.09 |
| (4) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Trade payables – Total outstanding dues of micro enterprises and small enterprises | 3.50 | 0.88 |
| (i) Trade payables – Total outstanding dues of creditors other than micro enterprises and small enterprises | 189.41 | 84.75 |
| (ii) Lease liabilities | 0.93 | 0.70 |
| (iii) Other current financial liabilities | 2,459.31 | 1,180.78 |
| (b) Other current liabilities | 451.51 | 152.53 |
| (c) Current provisions | 3.88 | 2.90 |
| (d) Income tax liabilities (net) | 61.20 | – |
| Total current liabilities | 3,169.74 | 1,422.54 |
| Total liabilities | 4,652.69 | 2,440.77 |
| Total equity and liabilities | 7,500.63 | 4,325.17 |
| Sr. No. | Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|---|
| A | Cash flow from operating activities | ||
| Profit before tax | 1,690.33 | 699.40 | |
| Adjustments for: | |||
| Depreciation and amortisation expense | 78.04 | 63.75 | |
| Finance costs | 0.36 | 0.45 | |
| Gain arising on financial assets measured at FVTPL (net) | (40.01) | (21.99) | |
| Amortisation of premium on debt instruments | 0.99 | 0.52 | |
| Amortisation of discount on debt instruments | (0.43) | (0.27) | |
| Provision for expected credit loss | 5.37 | – | |
| Intangible asset under development written off | – | 0.26 | |
| Net loss on foreign currency transactions and translations | 0.29 | 0.22 | |
| Provisions no longer required written back | (7.67) | (8.29) | |
| Provision for anticipated claims | – | 8.95 | |
| Profit on derecognition of property, plant and equipment | (0.26) | (0.04) | |
| Interest income | (231.56) | (153.73) | |
| Share of (profit) / loss of associates | 4.90 | (2.09) | |
| Remeasurement of employee benefit | (0.08) | (1.10) | |
| Operating cash flows before working capital changes | (190.06) | (113.36) | |
| 1,500.27 | 586.04 | ||
| Adjustments for (increase) / decrease in: | |||
| Other non-current financial assets | 0.14 | 0.11 | |
| Other non-current assets | 1.29 | 0.15 | |
| Trade receivables | (35.12) | 33.48 | |
| Other current financial assets | (25.37) | (12.95) | |
| Other current assets | (23.49) | 11.34 | |
| Adjustments for increase/ (decrease) in: | |||
| Other non-current financial liabilities | 10.74 | 4.60 | |
| Non-current provisions | 0.88 | 0.71 | |
| Trade payables | 114.66 | 22.58 | |
| Other current financial liabilities | 1,260.59 | 152.99 | |
| Other current liabilities | 298.98 | 56.80 | |
| Current provisions | 0.98 | 2.17 | |
| 1,604.28 | 271.98 | ||
| Adjustment for increase in settlement guarantee fund (Core SGF) | 204.79 | 132.20 | |
| Cash generated from operations | 3,309.34 | 990.22 | |
| Income tax paid (net of refunds) | (274.62) | (40.09) | |
| Net cash generated from operating activities (A) | 3,034.72 | 950.13 | |
| B | Cash flow from investing activities | ||
| Capital expenditure on property, plant and equipment / intangible assets including capital advances | (72.34) | (95.90) | |
| Purchase of non-current investments | (782.24) | (298.10) | |
| Investment in associate | – | (20.00) | |
| Purchase of current investments | (6,810.03) | (2,694.52) | |
| Proceeds from sale of current investments | 6,109.15 | 2,565.68 | |
| Payment for investment in fixed deposits | (13,106.15) | (3,788.73) | |
| Bank balances other than classified as cash and cash equivalents / proceeds from fixed deposits | 11,984.34 | 3,501.87 | |
| Interest received | 278.17 | 78.87 | |
| Net cash flow (used in) investing activities (B) | (2,399.10) | (750.83) | |
| C | Cash flow from financing activities | ||
| Dividend paid | (153.00) | (38.96) | |
| Finance costs | (0.07) | (0.28) | |
| Payment of lease liabilities including interest on lease liabilities | (1.40) | (0.96) | |
| Net cash flow (used in) financing activities (C) | (154.47) | (40.20) | |
| Net increase in cash and cash equivalents (A+B+C) | 481.15 | 159.10 | |
| Cash and cash equivalents at the beginning of the year | 338.61 | 179.51 | |
| Cash and cash equivalents at the end of the year | 819.76 | 338.61 |
| Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|
| Assets | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 232.03 | 223.65 |
| (b) Capital work-in-progress | 28.00 | 6.12 |
| (c) Right of use assets | 4.47 | 0.82 |
| (d) Intangible assets | 172.06 | 181.01 |
| (e) Intangible assets under development | 2.26 | 11.93 |
| (f) Financial assets | ||
| (i) Non-current investments | 1,810.95 | 1,115.82 |
| (ii) Other non-current financial assets | 107.45 | 82.65 |
| (g) Income tax assets (net) | – | 8.84 |
| (h) Other non-current assets | 0.10 | 1.39 |
| Total non-current assets | 2,357.32 | 1,632.23 |
| (2) Current assets | ||
| (a) Financial assets | ||
| (i) Current investments | 1,174.54 | 512.95 |
| (ii) Trade receivables | 17.78 | 8.19 |
| (iii) Cash and cash equivalents | 0.37 | 0.98 |
| (iv) Bank balances other than cash and cash equivalents (iii) above | 22.76 | 43.80 |
| (v) Other current financial assets | 94.05 | 56.82 |
| (b) Other current assets | 63.23 | 40.60 |
| Total current assets | 1,372.73 | 663.34 |
| Total assets | 3,730.05 | 2,295.57 |
| Equity and liabilities | ||
| (1) Equity | ||
| (a) Equity share capital | 51.00 | 51.00 |
| (b) Other equity | 2,765.24 | 1,876.50 |
| Total equity | 2,816.24 | 1,927.50 |
| (2) Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Other non-current financial liabilities | 65.74 | 55.85 |
| (ii) Lease liabilities | 3.83 | 0.31 |
| (b) Deferred tax liabilities (net) | 38 |