Manorama Industries Limited — Quarter and year ended 31 March 2026 (reporting period: 31.03.2026)
| Sr. No. | Particulars | 3 Months Ended | Year Ended | |||
|---|---|---|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) | ||
| 1 | Income | |||||
| Revenue from Operations | 38,229.93 | 36,253.79 | 23,280.58 | 135,769.73 | 77,084.19 | |
| Other Income | (533.13) | 1,096.24 | 905.92 | 1,135.52 | 1,856.34 | |
| Total Income from Operations | 37,696.81 | 37,350.03 | 24,186.50 | 136,905.25 | 78,940.53 | |
| 2 | Expenses | |||||
| (a) | Cost of Materials Consumed | 23,916.34 | 17,671.36 | 11,049.63 | 88,594.91 | 37,352.20 |
| (b) | Purchase of stock-in-trade | – | – | – | – | – |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,480.12) | 2,539.38 | 462.92 | (14,298.87) | 2,415.36 |
| (d) | Employees Benefit Expenses | 1,936.50 | 1,296.33 | 1,361.97 | 6,130.52 | 4,792.13 |
| (e) | Finance Cost | 931.14 | 1,126.25 | 1,194.62 | 3,754.87 | 3,916.43 |
| (f) | Depreciation and Amortisation Expenses | 739.90 | 639.16 | 639.76 | 2,555.76 | 2,212.39 |
| (g) | Other Expenses | 4,571.75 | 4,925.98 | 4,015.86 | 18,572.17 | 13,419.17 |
| Total Expenses | 29,615.51 | 28,198.46 | 18,724.76 | 105,309.36 | 64,107.66 | |
| 3 | Profit/(Loss) from ordinary activities before exceptional items & tax (1 – 2) | 8,081.29 | 9,151.57 | 5,461.74 | 31,595.90 | 14,832.87 |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit/(Loss) before tax (3 + 4) | 8,081.29 | 9,151.57 | 5,461.74 | 31,595.90 | 14,832.87 |
| 6 | Tax expense/(income) | |||||
| Current Tax | 2,190.59 | 2,342.86 | 1,362.82 | 8,283.19 | 3,701.67 | |
| Deferred Tax | (60.94) | (15.76) | (127.75) | (9.26) | (73.81) | |
| 7 | Net Profit/(Loss) from ordinary activities after tax (5 – 6) | 5,951.64 | 6,824.45 | 4,226.67 | 23,321.97 | 11,205.01 |
| 8 | Other comprehensive income/(expenses) for the year, net of tax | (170.16) | (2.47) | (9.14) | (177.56) | (10.96) |
| 9 | Total Comprehensive income/(Loss), Net of Tax (7 + 8) | 5,781.48 | 6,821.99 | 4,217.53 | 23,144.41 | 11,194.05 |
| 10 | Paid-up Equity share capital (Face Value of Rs.2/- each) | 1,194.17 | 1,194.17 | 1,191.98 | 1,194.17 | 1,191.98 |
| 11 | Reserve excluding Revaluation Reserves as per balance sheet of previous year | 68,291.95 | 44,999.61 | |||
| 12 | i) Earnings Per Share (before extra-ordinary items) of Rs.2/- each (not annualised) | |||||
| (a) Basic | 9.97 | 11.43 | 7.09 | 39.06 | 18.80 | |
| (b) Diluted | 9.96 | 11.43 | 7.07 | 39.05 | 18.73 | |
| ii) Earnings Per Share (after extra-ordinary items) of Rs.2/- each (not annualised) | ||||||
| (a) Basic | 9.97 | 11.43 | 7.09 | 39.06 | 18.80 | |
| (b) Diluted | 9.96 | 11.43 | 7.07 | 39.05 | 18.73 |
| Particulars | As at 31 March 2026 ₹ in lacs (Audited) | As at 31 March 2025 ₹ in lacs (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| (a) Property, Plant and Equipment | 19,235.20 | 17,463.00 |
| (b) Capital work-in-progress | 1,821.68 | 240.38 |
| (c) Other intangible assets | 185.78 | 0.00 |
| (d) Intangible assets under development | 0.00 | 229.87 |
| (e) Right-of-use assets | 106.08 | 139.14 |
| (f) Financial assets | ||
| (i) Investments | 1,028.49 | 49.89 |
| (ii) Other financial assets | 4,810.36 | 482.80 |
| (g) Other non-current assets | 348.73 | 745.32 |
| Total Non-Current Assets | 27,536.32 | 19,350.40 |
| Current Assets | ||
| (a) Inventories | 71,040.28 | 54,904.27 |
| (b) Financial assets | ||
| (i) Trade Receivables | 5,626.69 | 10,172.82 |
| (ii) Cash and cash equivalents | 743.08 | 48.58 |
| (iii) Bank balances other than Cash and cash equivalents mentioned above | 8,393.39 | 9,569.35 |
| (iv) Other financial assets | 63.67 | 74.79 |
| (c) Other current assets | 6,646.71 | 4,382.00 |
| Total Current Assets | 92,513.82 | 79,151.81 |
| Total Assets | 120,050.14 | 98,502.21 |
| PARTICULARS | As at 31 March 2026 ₹ in lacs (Audited) | As at 31 March 2025 ₹ in lacs (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 1,194.17 | 1,191.98 |
| (b) Other equity | 68,291.95 | 44,999.61 |
| Total Equity | 69,486.12 | 46,191.59 |
| Liabilities | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 3,281.24 | 4,285.39 |
| (ii) Lease liabilities | 86.65 | 112.47 |
| (b) Deferred tax liabilities (Net) | 283.58 | 352.57 |
| (c) Other non-current liabilities | 53.17 | 60.50 |
| (d) Provisions | 709.94 | 187.20 |
| Total Non-Current Liabilities | 4,414.59 | 4,998.13 |
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 32,147.37 | 43,798.25 |
| (ii) Lease liabilities | 31.73 | 33.46 |
| (iii) Trade payables | ||
| – total outstanding dues of micro enterprises and small enterprises | 8.96 | 64.39 |
| – total outstanding dues of creditors other than micro enterprises | 7,965.00 | 1,366.37 |
| (iv) Other Financial Liabilities | 3,521.37 | 1,013.17 |
| (b) Other current liabilities | 1,566.55 | 314.48 |
| (c) Provisions | 42.39 | 19.02 |
| (d) Current tax liabilities (Net) | 866.04 | 703.35 |
| Total Current Liabilities | 46,149.43 | 47,312.49 |
| Total Equity and Liabilities | 120,050.14 | 98,502.21 |
| Particulars | Year ended 31 March, 2026 Audited | Year ended 31 March, 2025 Audited |
|---|---|---|
| Cash Flow from operating activities | ||
| Profit/(loss) before tax | 31,595.90 | 14,832.87 |
| Non-cash adjustment to reconcile profit before tax to net cash flows | ||
| Depreciation | 2,555.76 | 2,212.39 |
| Provision for employee benefits | 308.84 | 71.65 |
| Provision/Allowances for credit loss on debtors | 12.46 | (26.26) |
| Provision for employee stock option | 235.24 | 1,535.13 |
| Profit on sale of property, plant and equipment | (33.80) | (9.40) |
| Finance Cost | 3,754.87 | 3,916.43 |
| Interest Income | (756.58) | (745.08) |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 37,672.68 | 21,787.73 |
| Movements in working capital: | ||
| (Increase)/decrease in inventories | (16,136.01) | (15,981.21) |
| (Increase)/decrease in trade receivables | 4,533.67 | (5,964.50) |
| (Increase)/decrease in other current assets | (2,264.71) | (897.21) |
| (Increase)/decrease in other non current assets | (37.75) | (15.20) |
| (Increase)/decrease in other financial assets | (1.86) | 107.26 |
| (Increase)/decrease in trade payables | 6,543.21 | (2,582.83) |
| Increase/(decrease) in other financial liabilities | 2,503.40 | 444.48 |
| Increase/(decrease) in other liabilities & provisions | 1,244.74 | 173.23 |
| Cash generated from/(used in) operations | 34,057.36 | (2,928.26) |
| Direct taxes paid (net of refunds) | (8,120.49) | (2,944.88) |
| Net Cash flow from/(used in) operating activities (A) | 25,936.87 | (5,873.14) |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment (including capital work in progress and capital advance) | (5,407.46) | (3,168.05) |
| Proceeds from disposal of property, plant & equipment | 43.48 | 14.70 |
| Purchase of non-current investments | (978.61) | |
| Deposit with bank with maturity for more than three months | (3,137.43) | (940.04) |
| Interest received | 755.49 | 744.12 |
| Net cash flow from/(used in) investing activities (B) | (8,724.53) | (3,399.16) |
| Cash flows from financing activities | ||
| Proceeds from issue of share capital including premium (net) | 272.57 | – |
| Proceeds from long term borrowings | 250.00 | 364.12 |
| Repayment of long-term borrowings | (1,254.15) | (1,161.76) |
| Proceeds from Short term borrowings (net) | (11,650.88) | 14,233.37 |
| Dividends paid on equity shares | (357.68) | (238.40) |
| Finance Cost | (3,738.40) | (3,888.17) |
| Payment of principal portion of lease liabilities | (39.30) | (29.93) |
| Net cash flow from/(used in) financing activities (C) | (16,517.84) | 9,279.23 |
| NET INCREASE/(DECREASE) IN CASH & CASH EQUIVALENTS (A+B+C) | 694.49 | 6.94 |
| Cash and Cash Equivalents at the beginning of the year | 48.58 | 41.63 |
| Cash and Cash Equivalents at the end of the year | 743.08 | 48.57 |
| Particulars | Year ended 31 March, 2026 | Year ended 31 March, 2025 |
|---|---|---|
| Cash in hand | 6.12 | 22.65 |
| Balance with banks – on current account | 98.41 | – |
| Balance with banks – on cash credit/OD account | 638.55 | 25.92 |
| Total | 743.08 | 48.57 |
| Sr. No. | Particulars | 3 Months Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) |