M&B Engineering Limited — Quarter & year ended 31st March, 2026
M&B Engineering Limited — Quarter & year ended 31st March, 2026 (Consolidated)
| Sr. No. | Particulars | Quarter Ended 31-03-2026 (Audited) | 31-12-2025 (Unaudited) | 31-03-2025 (Unaudited) | Year Ended 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 36,370.67 | 35,150.94 | 31,364.39 | 1,25,972.19 | 98,855.43 |
| 2 | Other income | 529.03 | 384.47 | 235.34 | 1,566.62 | 833.48 |
| 3 | Total Income (1+2) | 36,899.70 | 35,535.41 | 31,599.73 | 1,27,538.81 | 99,688.91 |
| 4a | Cost of Materials consumed | 26,269.36 | 23,162.22 | 22,092.95 | 87,222.78 | 67,486.96 |
| 4b | Purchases of stock-in-trade | – | – | – | – | – |
| 4c | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,651.88) | 944.46 | (524.66) | (2,630.55) | 34.89 |
| 4d | Employee benefits expense | 2,802.39 | 2,669.06 | 2,774.14 | 11,094.68 | 9,893.88 |
| 4e | Finance costs | 337.32 | 400.62 | 546.30 | 1,741.93 | 1,995.76 |
| 4f | Depreciation & amortisation expense | 402.20 | 378.13 | 358.29 | 1,505.82 | 1,251.75 |
| 4g | Other expenses | 5,164.67 | 4,405.31 | 2,865.25 | 16,132.70 | 8,802.06 |
| Total Expenses | 33,324.06 | 31,959.80 | 28,112.29 | 1,15,067.36 | 89,465.30 | |
| 5 | Profit before exceptional items and tax (3-4) | 3,575.64 | 3,575.61 | 3,487.44 | 12,471.45 | 10,223.61 |
| 6 | Exceptional items (Statutory impact of New Labour Codes – Refer Note 10) | – | (115.22) | – | (115.22) | – |
| 7 | Profit before tax (5-6) | 3,575.64 | 3,460.39 | 3,487.44 | 12,356.23 | 10,223.61 |
| 8 | Tax expense: | |||||
| Current tax | 764.35 | 928.62 | 819.35 | 2,917.98 | 2,300.29 | |
| Deferred tax | 111.22 | (17.14) | (183.45) | 174.67 | 218.57 | |
| 9 | Profit (Loss) for the period from continuing operations (7-8) | 2,700.07 | 2,548.91 | 2,851.54 | 9,263.58 | 7,704.75 |
| 10 | Profit/(loss) from discontinuing operations before Tax | – | – | – | – | – |
| 11 | Tax expense of discontinuing operations | – | – | – | – | – |
| 12 | Profit/(loss) from Discontinuing operations (after tax) (10-11) | – | – | – | – | – |
| 13 | Profit for the period (9+12) | 2,700.07 | 2,548.91 | 2,851.54 | 9,263.58 | 7,704.75 |
| Attributable to owner of parent | 2,700.07 | 2,548.91 | 2,851.54 | 9,263.58 | 7,704.75 | |
| Attributable to Non-controlling interests | – | – | – | – | – | |
| Other Comprehensive Income | ||||||
| Items that will not be reclassified subsequently to profit or loss | – | – | – | – | – | |
| 14 | Remeasurements of the employee defined benefit plan | 25.85 | (15.35) | (24.04) | 44.30 | (79.74) |
| Income tax relating to items that will not be reclassified to profit or loss | 10.26 | (3.87) | (8.09) | 14.90 | (26.82) |
M&B Engineering Limited — Quarter & year ended 31st March, 2026 (Consolidated) — continuation (Comprehensive income, equity, EPS)
| Sr. No. | Particulars | Quarter Ended 31-03-2026 (Audited) | 31-12-2025 (Unaudited) | 31-03-2025 (Unaudited) | Year Ended 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| Items that will be reclassified subsequently to profit or loss | – | – | – | – | – | |
| Income Tax effect on the above | – | – | – | – | – | |
| Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| Other Comprehensive Income, net of tax | 36.11 | (19.22) | (32.13) | 59.20 | (106.56) | |
| Attributable to owner of parent | 36.11 | (19.22) | (32.13) | 59.20 | (106.56) | |
| Attributable to Non-controlling interests | – | – | – | – | – | |
| 15 | Total Comprehensive Income for the period (13+14) | 2,736.18 | 2,529.69 | 2,819.41 | 9,322.78 | 7,598.19 |
| Attributable to owner of parent | 2,736.18 | 2,529.69 | 2,819.41 | 9,322.78 | 7,598.19 | |
| Attributable to Non-controlling interests | – | – | – | – | – | |
| 16 | Paid-up equity shares capital (Face Value per share Rs. 10) | 5,714.82 | 5,714.82 | 5,000.00 | 5,714.82 | 5,000.00 |
| 17 | Reserves excluding Revaluation Reserves | – | – | – | 59,995.05 | 25,653.66 |
| 18 | Earnings Per Share of Rs.10 each (Not annualised for the Quarter) (for continuing operations) | |||||
| – Basic | 4.76 | 4.46 | 5.70 | 16.94 | 15.41 | |
| – Diluted | 4.76 | 4.46 | 5.70 | 16.94 | 15.41 | |
| 19 | Earnings Per Share of Rs.10 each (Not annualised for the Quarter) (for discontinued operations) | |||||
| – Basic | – | – | – | – | – | |
| – Diluted | – | – | – | – | – | |
| 20 | Earnings Per Share of Rs.10 each (Not annualised for the Quarter) (for discontinued & continuing operations) | |||||
| – Basic | 4.76 | 4.46 | 5.70 | 16.94 | 15.41 | |
| – Diluted | 4.76 | 4.46 | 5.70 | 16.94 | 15.41 |
M&B Engineering Limited — Statement of Consolidated Assets and Liabilities (Audited)
| Sr. No. | Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| Non-Current Assets | |||
| Property, plant and equipment | 17,178.56 | 16,862.46 | |
| Capital work-in-progress | 1,418.85 | 217.57 | |
| Investment property | – | – | |
| Goodwill | 0.81 | 0.81 | |
| Other intangible Assets | 434.92 | 238.05 | |
| Right of Use of Asset | 420.01 | 454.54 | |
| Intangible Assets under development | – | – | |
| Biological Assets other than bearer plants | – | – | |
| Non-Current Financial Assets: | |||
| (i) Investments, Non-Current | 433.47 | 510.62 | |
| (ii) Trade receivables, Non-Current | – | – | |
| (iii) Loans, Non-Current | 30.00 | 30.00 | |
| (iv) Other Financial Assets | – | – | |
| Deferred tax Assets (net) | – | – | |
| Other Non-Current Assets | 2,269.72 | 466.16 | |
| Total Non-Current Assets | 22,186.34 | 18,780.21 | |
| Current Assets | |||
| Inventories | 34,901.40 | 32,237.64 | |
| Current financial asset: | |||
| (i) Current investments | – | – | |
| (ii) Trade receivables, Current | 23,913.65 | 19,235.64 | |
| (iii) Cash and cash equivalents | 9,575.77 | 2,963.53 | |
| (iv) Bank balance other than above | 18,288.02 | 5,517.99 | |
| (v) Loans, Current | 48.15 | 26.29 | |
| (vi) Other Current financial Assets | 123.70 | 46.31 | |
| Current tax Assets (net) | |||
| Other Current Assets | 7,025.17 | 6,113.88 | |
| Total Current Assets | 93,875.86 | 66,141.28 | |
| TOTAL ASSETS | 1,16,062.20 | 84,921.49 |
M&B Engineering Limited — Statement of Consolidated Assets and Liabilities (Equity & Liabilities)
| Sr. No. | Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| EQUITY AND LIABILITIES | |||
| 1 | Equity | ||
| Equity share capital | 5,714.82 | 5,000.00 | |
| Other Equity | 59,995.05 | 25,653.66 | |
| Total Equity | 65,709.87 | 30,653.66 | |
| 2 | Liabilities | ||
| Non-Current Liabilities | |||
| Non-Current financial Liabilities: | |||
| (i) Borrowings, Non-Current | – | 5,421.31 | |
| (ii) Lease Liability | 298.13 | 364.38 | |
| (iii) Trade payables, Non-Current | |||
| (a) total outstanding dues of micro enterprises and small enterprises | – | – | |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | – | – | |
| (iv) Other Non-Current financial Liabilities | 242.60 | 238.95 | |
| Provisions, Non-Current | |||
| Deferred tax Liabilities (net) | 829.42 | 654.75 | |
| Other Non-Current Liabilities | |||
| Total Non-Current Liabilities | 1,370.15 | 6,679.39 | |
| Current Liabilities | |||
| Current financial Liabilities: | |||
| (i) Borrowings, Current | 7,897.80 | 13,191.98 | |
| (ii) Lease Liability | 156.26 | 100.06 | |
| (iii) Trade payables, Current | 21,380.02 | 22,425.28 | |
| (a) total outstanding dues of micro enterprises and small enterprises | 2,099.00 | 1,267.37 | |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 19,281.02 | 21,157.91 | |
| (iv) Other Current financial Liabilities | 1,249.41 | 1,539.41 | |
| Other Current Liabilities | 16,871.71 | 9,004.51 | |
| Provisions, Current | 1,426.98 | 1,158.76 | |
| Current tax Liabilities (Net) | – | 168.44 | |
| Total Current Liabilities | 48,982.18 | 47,588.44 | |
| Total Liabilities | 50,352.33 | 54,267.83 | |
| TOTAL EQUITY AND LIABILITIES | 1,16,062.20 | 84,921.49 |
M&B Engineering Limited — Consolidated Cash Flow Statement (Year ended 31-03-2026)
| Particulars | Year ended 31-03-2026 | Year ended 31-03-2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net profit before taxation and extraordinary items | 12,471.45 | 10,223.61 |
| Add/(Less): Exceptional Items | (115.22) | – |
| Add/(Less): Other Comprehensive Income | 59.20 | (106.56) |
| Total | 12,415.43 | 10,117.05 |
| Adjustments for :- | ||
| Depreciation and Amortisation | 1,505.82 | 1,251.75 |
| [ Gain ] / Loss on Liquid Fund [net] | (1.93) | (46.79) |
| Finance cost paid | 1,698.72 | 1,962.81 |
| Interest on Lease Liability | 43.21 | 32.95 |
| Loss/(Profit) on Sale of Assets | (9.04) | 13.58 |
| Profit on Sale of Investments | (2.44) | (40.71) |
| Unrealised gain (loss) of fair value on equity instruments | 26.76 | (47.10) |
| Dividend Income | – | (5.32) |
| Exchange rate fluctuation and other related adjustments arising on consolidation | (479.17) | (247.85) |
| Interest income on Security Deposits and EMD | (7.79) | (16.89) |
| Interest income | (911.00) | (467.37) |
| Total | 1,863.14 | 2,389.06 |
| Operating profit before working capital changes | 14,278.57 | 12,506.11 |
| Adjustments for :- | ||
| [ Increase ] / Decrease in trade and other receivables | (17,927.59) | (9,501.76) |
| [ Increase ] / Decrease Inventories | (2,663.76) | (12,657.46) |
| Increase / [ Decrease ] in trade payables & other liabilities | (1,045.26) | 13,093.91 |
| Increase / [ Decrease ] in Other current liabilities | 7,867.20 | 1,604.69 |
| Increase / [ Decrease ] in Other Financial liabilities | (290.00) | 294.46 |
| Increase / [ Decrease ] in Short Term Provision | 268.22 | 126.22 |
| Total | (13,791.19) | (7,039.94) |
| Cash generated from operations | 487.38 | 5,466.17 |
| Direct taxes paid [Net of refunds] | (3,574.98) | (2,146.27) |
| Total | (3,574.98) | (2,146.27) |
| NET CASH FLOW FROM OPERATING ACTIVITIES (A) | (3,087.60 |