Mayank Cattle Food Limited — Half year and financial year ended March 31, 2026
| Particulars | Half Year ended | Full Year |
|---|---|---|
| 31-03-2026 Audited | 31-03-2025 Audited | |
| Revenue from Operations | 21,778.12 | 39,085.79 |
| Other Income | 32.99 | 37.03 |
| Total Income | 21,811.10 | 39,122.82 |
| Expenses | ||
| Cost of Material Consumed | 20,469.11 | 36,485.66 |
| Purchases of Stock in Trade | – | – |
| Change in Inventories of work in progress and finished goods | (288.94) | (506.27) |
| Employee Benefit Expenses | 242.78 | 444.24 |
| Finance Costs | 157.59 | 364.99 |
| Depreciation and Amortization Expenses | 120.72 | 253.80 |
| Other Expenses | 632.17 | 1,369.35 |
| Total expenses | 21,333.43 | 38,411.77 |
| Profit/(Loss) before Exceptional and Extraordinary Item and Tax | 477.67 | 711.05 |
| Exceptional Item | – | – |
| Profit/(Loss) before Extraordinary Item and Tax | 477.67 | 711.05 |
| Prior Period Item | – | – |
| Extraordinary Item | – | – |
| Profit/(Loss) before Tax | 477.67 | 711.05 |
| Tax Expenses | ||
| – Current Tax | 132.50 | 188.00 |
| – Deferred Tax | (4.25) | 22.10 |
| – Prior Period Taxes | – | 3.71 |
| Profit/(Loss) for the Period from Continuing Operations | 349.43 | 497.25 |
| Profit/(loss) from Discontinuing Operation (before tax) | – | – |
| Tax Expenses of Discountinuing Operation | – | – |
| Profit/(loss) from Discontinuing Operation (after tax) | – | – |
| Profit/(Loss) for the period | 349.43 | 497.25 |
| Particulars | Amount |
|---|---|
| Paid up Equity Share Capital | 5,40,00,000 |
| Face Value of Equity Share Capital (Rs. in Lakhs.) | 10 |
| Particulars | 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 |
|---|---|---|---|---|---|
| Half Year | Half Year | Half Year | Full Year | Full Year | |
| – Basic (Rs. in Lakhs) | 6.47 | 4.67 | 5.47 | 11.14 | 9.21 |
| – Diluted (Rs. in Lakhs) | 6.47 | 4.67 | 5.47 | 11.14 | 9.21 |
| Particulars | Note | 31-March-2026 | 31-March-2025 |
|---|---|---|---|
| I. EQUITY AND LIABILITIES | |||
| (1) Shareholders’ Funds | |||
| (a) Share Capital | 4 | 540.00 | 540.00 |
| (b) Reserves and Surplus | 5 | 3,268.08 | 2,666.26 |
| (c) Money Received against Share Warrants | – | – | |
| Total | 3,808.08 | 3,206.26 | |
| (2) Share application money pending allotment | – | – | |
| (3) Non-current liabilities | |||
| (a) Long-term Borrowings | 6 | 405.63 | 530.99 |
| (b) Deferred Tax Liabilities (Net) | 7 | 41.29 | 50.44 |
| (c) Other Long term Liabilities | – | – | |
| (d) Long-term Provisions | – | – | |
| Total | 446.92 | 581.43 | |
| (4) Current liabilities | |||
| (a) Short-term Borrowings | 8 | 3,579.14 | 3,098.37 |
| (b) Trade Payables | 9 | ||
| – Due to Micro and Small Enterprises | 226.14 | 58.29 | |
| – Due to Others | 304.08 | 207.99 | |
| (c) Other Current Liabilities | 10 | 49.69 | 20.51 |
| (d) Short-term Provisions | 11 | 64.83 | 70.10 |
| Total | 4,223.88 | 3,455.26 | |
| Total Equity and Liabilities | 8,478.88 | 7,242.95 | |
| II. ASSETS | |||
| (1) Non-current assets | |||
| (a) Property, Plant and Equipment and Intangible Assets | |||
| (i) Property, Plant and Equipment | 12 | 1,759.20 | 1,842.69 |
| (ii) Intangible Assets | 12 | 0.23 | 0.38 |
| (iii) Capital Work-in-progress | 12 | 54.48 | 44.28 |
| (iv) Intangible Assets under Development | 12 | – | – |
| (b) Non-current Investments | 13 | – | 0.65 |
| (c) Deferred Tax Assets (net) | – | – | |
| (d) Long-term Loans and Advances | 14 | 400.39 | 198.01 |
| (e) Other Non-current Assets | 15 | 47.43 | 54.38 |
| Total | 2,261.73 | 2,140.39 | |
| (2) Current assets | |||
| (a) Current investments | – | – | |
| (b) Inventories | 16 | 4,059.35 | 3,107.90 |
| (c) Trade Receivables | 17 | 1,845.75 | 1,659.10 |
| (d) Cash and cash equivalents | 18 | 9.47 | 86.12 |
| (e) Short-term Loans and Advances | 19 | 302.58 | 247.42 |
| (f) Other Current Assets | 20 | – | 2.02 |
| Total | 6,217.15 | 5,102.56 | |
| Total Assets | 8,478.88 | 7,242.95 |
| Particulars | Note | 31-March-2026 | 31-March-2025 |
|---|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | |||
| Net Profit after tax | 601.81 | 497.25 | |
| Profit/(loss) from Discontinuing Operation (after tax) | – | – | |
| Depreciation and Amortisation Expense | 241.48 | 253.80 | |
| Provision for tax | 225.85 | 213.80 | |
| Effect of Exchange Rate Change | – | – | |
| Loss/(Gain) on Sale / Discard of Assets (Net) | 3.47 | (2.72) | |
| Bad debt, provision for doubtful debts | – | – | |
| Net Loss/(Gain) on Sale of Investments | – | – | |
| Non Cash Expenses | – | – | |
| Dividend Income | (28.60) | (28.41) | |
| Interest Income | – | – | |
| Finance Costs | 324.35 | 364.99 | |
| Operating Profit before working capital changes | 1,368.36 | 1,298.70 | |
| Adjustment for: | |||
| Inventories | (951.46) | 148.03 | |
| Trade Receivables | (186.65) | 427.42 | |
| Loans and Advances | (254.93) | (76.93) | |
| Other Current Assets | 0.30 | -5.69 | |
| Other Non current Assets | 6.95 | – | |
| Trade Payables | 263.94 | (414.46) | |
| Other Current Liabilities | 29.18 | (20.64) | |
| Long term Liabilities | – | – | |
| Short-term Provisions | – | (2.27) | |
| Long-term Provisions | – | (0.43) | |
| Cash (Used in)/Generated from Operations | 273.43 | 1,347.23 | |
| Tax paid (Net) | 240.90 | 220.93 | |
| Net Cash (Used in)/Generated from Operating Activities | 32.53 | 1,126.30 | |
| CASH FLOW FROM INVESTING ACTIVITIES | |||
| Purchase of Property, Plant and Equipment | (179.50) | (795.47) | |
| Sale of Property, Plant and Equipment | 8.00 | 3.63 | |
| Purchase of Investments Property | – | 18.68 | |
| Sale of Investment Property | – | – | |
| Purchase of Equity Instruments | 0.65 | (0.65) | |
| Proceeds from Sale of Equity Instruments | – | – | |
| Purchase of Mutual Funds | – | – | |
| Proceeds from Sale/Redemption of Mutual Funds | – | – | |
| Purchase of Preference Shares | – | – | |
| Proceeds from Sale/Redemption of Preference Shares | – | – | |
| Purchase of Government or trust securities | – | – | |
| Proceeds from Sale/Redemption of Government or trust securities | – | – | |
| Purchase of debentures or bonds | – | – | |
| Proceeds from Sale/Redemption of debentures or bonds | – | – | |
| Purchase of Other Investments | – | – | |
| Sale / Redemption of Other Investments | – | – | |
| Loans and Advances given | – | (50.00) | |
| Proceeds from Loans and Advances | – | – | |
| Investment in Term Deposits | 77.08 | (77.08) | |
| Maturity of Term Deposits | – | – | |
| Movement in other non current assets | – | – | |
| Interest received | 30.62 | 27.94 | |
| Dividend received | – | – | |
| Net Cash (Used in)/Generated from Investing Activities | (63.16) | (872.95) | |
| CASH FLOW FROM FINANCING ACTIVITIES | |||
| Proceeds from Issue of Share Capital | – | – | |
| Buyback of Shares | – | – | |
| Proceeds from Long Term Borrowings | 437.16 | 55.86 | |
| Repayment of Long Term Borrowings | (562.52) | (563.15) | |
| Proceeds from Short Term Borrowings | 760.65 | 895.03 | |
| Repayment of Short Term Borrowings | (279.88) | (279.88) | |
| Minority Interest Movement | – | – | |
| Dividends Paid (including Dividend Distribution Tax) | – | – | |
| Interest Paid | (324.35) | (364.99) | |
| Net Cash (Used in)/Generated from Financing Activities | 31.06 | (257.12) | |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 0.43 | (3.77) | |
| Opening Balance of Cash and Cash Equivalents | 9.04 | 12.81 | |
| Exchange difference of Foreign Currency Cash and Cash equivalents | – | – | |
| Closing Balance of Cash and Cash Equivalents | 18 | 9.47 | 9.04 |
| Original Object | Modified Object, if any | Original Allocation (Rs. In Lakhs) | Modified allocation, if any | Funds Utilised (Rs. In Lakhs) | Amount of Deviation / variation for the half year according to applicable object | Remarks if any |
|---|---|---|---|---|---|---|
| Funding Capital Expenditure towards purchase of Additional Plant and Machinery | No | 184.33 | 135.94 | 135.94 | (48.39) | Allocation Modified in AGM dated 25th September, 2025 |
| Working Capital Requirement | No | 1214.67 | 1288.84 | 1288.67 | 74.00 | Allocation Modified in AGM dated 25th September, 2025 |
| Issue Related Expenses | No | 145.00 | 119.22 | 119.22 | (25.78) | Allocation Modified in AGM dated 25th September, 2025 |
| General Corporate Expenses | No | 400.00 | Nil | 400.00* | 0 | – |
| Total | 1944.00 | 1943.83 | 0 |