MANGAL ELECTRICAL INDUSTRIES LIMITED — Reporting period: Quarter ended March 31, 2026 (audited) and year ended March 31, 2026 (audited)
The following financial tables are extracted from the provided quarterly results document.
| Particulars | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| I. ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 6,941.41 | 3,922.52 |
| (b) Intangible Assets | 18.61 | 24.32 |
| (c) Intangible Asset Under Development | 46.80 | 25.21 |
| (d) Capital Work in progress | 912.52 | 864.32 |
| (e) Financial Assets | ||
| (i) Other Financial Assets | 5,772.27 | 1,352.85 |
| (f) Other Non Current Assets | 212.43 | 335.36 |
| (g) Deferred Tax Asset (Net) | 722.31 | 171.93 |
| Total Non Current Assets | 14,626.35 | 6,696.51 |
| (2) Current Assets | ||
| (a) Inventories | 19,204.74 | 14,826.94 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 20,440.12 | 12,934.55 |
| (ii) Cash and Cash Equivalents | 579.40 | 43.96 |
| (iii) Bank Balances other then (ii) above | 8,512.56 | – |
| (iv) Other Financial Assets | 429.25 | 30.37 |
| (c) Other Current Assets | 6,912.90 | 2,114.03 |
| Total Current Assets | 56,078.97 | 29,949.85 |
| Total Assets | 70,705.32 | 36,646.36 |
| II. EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity Share capital | 2,763.01 | 2,050.00 |
| (b) Other Equity | 56,273.64 | 14,166.35 |
| Total Equity | 59,036.65 | 16,216.35 |
| (2) Liabilities | ||
| (A) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 201.28 | 1,153.33 |
| (b) Provisions | 219.28 | 228.11 |
| Total Non Current Liabilities | 420.56 | 1,381.44 |
| (B) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 4,341.78 | 13,758.24 |
| (ii) Trade Payables | 217.30 | 379.93 |
| – Due to Micro Enterprises and Small Enterprises | 4,064.78 | 3,271.16 |
| – Due to Others | 339.61 | 255.45 |
| (ii) Other Financial Liabilities | 1,780.12 | 1,232.68 |
| (b) Other Current Liabilities | 154.28 | 141.98 |
| (c) Provisions | 350.25 | 9.13 |
| (d) Current Tax Liabilities | – | – |
| Total Current Liabilities | 11,248.11 | 19,048.57 |
| Total Equity and Liabilities | 70,705.32 | 36,646.36 |
| Particulars | Quarter Ended March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) | Year to Date Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| I Revenue from Operations | 17,941.64 | 15,627.39 | 15,303.23 | 57,967.86 | 54,942.14 |
| II Other Income | 300.77 | 274.36 | 42.20 | 731.05 | 196.90 |
| III Total Income (I+II) | 18,242.41 | 15,901.75 | 15,345.43 | 58,698.91 | 55,139.04 |
| IV Expenses: | |||||
| a) Cost of Materials Consumed | 13,939.79 | 7,493.56 | 10,537.90 | 41,142.61 | 37,090.84 |
| b) Purchase of Stock in Trade | 157.80 | 1,580.54 | 833.72 | 3,060.19 | 4,192.28 |
| c) Changes in Inventories of Work in Progress and Finished Goods | 714.47 | 2,158.24 | 159.80 | 86.32 | 176.73 |
| d) EPC Project Erection/ Civil Work Expenses | 54.23 | 1,106.64 | 81.40 | 1,499.40 | 157.59 |
| e) Employee Benefit Expenses | 772.03 | 750.65 | 638.74 | 2,848.40 | 2,346.33 |
| f) Finance Cost | 181.71 | 188.04 | 295.68 | 1,162.44 | 1,517.74 |
| g) Depreciation Expense | 163.54 | 173.85 | 125.27 | 592.04 | 492.33 |
| h) Other Expenses | 537.79 | 649.52 | 791.99 | 2,496.01 | 2,794.27 |
| Total Expenses (IV) | 16,521.38 | 14,101.04 | 13,464.49 | 52,387.40 | 48,768.11 |
| V Profit before Exceptional Items & Tax (III-IV) | 1,721.03 | 1,800.72 | 1,880.94 | 5,811.51 | 6,370.93 |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit/(Loss) Before Tax (V-VI) | 1,721.03 | 1,800.72 | 1,880.94 | 5,811.51 | 6,370.93 |
| VIII Tax Expense: | |||||
| (1) Income Tax including Tax related to prior periods | 403.96 | 522.12 | 446.90 | 1,526.65 | 1,579.76 |
| (2) Deferred Tax | 42.02 | -60.02 | 41.00 | -32.24 | 60.47 |
| Total Tax Expenses (VIII) | 445.98 | 462.10 | 487.90 | 1,494.41 | 1,640.23 |
| IX Profit for the period (VII-VIII) | 1,275.05 | 1,338.62 | 1,393.05 | 4,317.10 | 4,730.70 |
| X Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | |||||
| – Remeasurement Gains/(Losses) on Defined Benefit Plans | 11.85 | 2.76 | -0.04 | 12.82 | -17.51 |
| – Income tax on above | -2.98 | -0.69 | 0.01 | -3.23 | 4.41 |
| Total Other Comprehensive Income for the period (X) | 8.88 | 2.06 | -0.03 | 9.59 | -13.10 |
| XI Total Comprehensive Income for the period (IX+X) | 1,283.92 | 1,340.68 | 1,393.02 | 4,326.69 | 4,717.60 |
| XII Paid up Equity Share Capital (at par value of Rs. 10) | 2,763.01 | 2,763.01 | 2,050.00 | 2,763.01 | 2,050.00 |
| XIII Other Equity excluding Revaluation Reserves | – | – | – | – | 14,166.35 |
| XIV Earnings per Equity Share: (Face value per Equity Share of Rs. 10 each) | |||||
| Basic and Diluted EPS (in Rs.) – Not Annualised | 4.68 | 5.01 | 6.80 | 17.46 | 23.08 |
| Particulars | For Year to Date Ended March 31, 2026 | For Year Ended 31st March 2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit before tax | 5,811.51 | 6,370.93 |
| Adjustments for: | ||
| Depreciation & Amortisation Expense | 592.04 | 492.33 |
| Expected Credit Loss | -38.16 | 115.45 |
| Bad Debts written off | 29.51 | 20.75 |
| Finance Cost | 1,162.44 | 1,517.74 |
| Interest Income | -636.85 | -64.41 |
| Profit on sale of fixed assets | -49.91 | -1.89 |
| Operating profit before working capital changes | 6,870.58 | 8,450.89 |
| Adjustments for: | ||
| (Increase)/decrease in Trade receivables | -7,496.92 | -4,236.23 |
| (Increase)/decrease in Inventory | -4,377.79 | -6,535.64 |
| (Increase)/decrease in Financial Assets | -398.88 | -6.33 |
| (Increase)/decrease in Other Current assets | -4,798.87 | -651.27 |
| Increase/(decrease) in Trade Payables | 630.98 | 1,026.36 |
| Increase/(decrease) in Other Financial Liabilities | 57.46 | 51.21 |
| Increase/(decrease) in Other Current Liabilities | 547.45 | 648.59 |
| Increase/(decrease) in Provision | 16.28 | 31.39 |
| Cash (used in)/ generated from operations | -15,820.28 | -9,671.91 |
| Direct taxes refund/ (paid) | -1,185.54 | -1,788.17 |
| Net Cash from Operating Activities (A) | -10,135.25 | -3,009.18 |
| B. Cash Flow from Investing Activities | ||
| Acquisition of property, plant and equipment including CWIP | -3,693.07 | -1,231.92 |
| Sale of Property, Plant and Equipment | 67.96 | 43.23 |
| Interest Income | 636.85 | 64.41 |
| Changes in Bank Balances other than Cash and Cash Equivalents | -8,512.56 | – |
| Changes in Other Non Current Asset | 122.93 | -329.23 |
| Changes in Non-Current Financial Assets | -4,419.42 | -387.49 |
| Changes in Creditors for Capital Goods | 26.71 | 8.36 |
| Net cash (used in)/ generated from Investing Activities (B) | -15,770.59 | -1,832.64 |
| C. Cash Flow from Financing Activities | ||
| Proceeds from borrowings (Non Current) | 3.64 | 6,402.36 |
| Proceeds/(Repayment) from borrowings (Current) | -8,983.70 | -702.79 |
| Repayment of borrowings (Non Current) | -1,388.45 | – |
| Proceeds from IPO (Net) | 37,972.24 | -1,517.74 |
| Finance Cost | -1,162.44 | – |
| Net cash (used in)/ generated from Financing Activities (C) | 26,441.28 | 4,181.84 |
| Net (decrease) / increase in cash and cash equivalents (A+B+C) | 535.44 | -659.99 |
| Cash and cash equivalents at the beginning of the period | 43.96 | 703.95 |
| Cash and cash equivalents at the close of the period | 579.40 | 43.96 |
| Particulars | For Year to Date Ended March 31, 2026 | For Year Ended 31st March 2025 |
|---|---|---|
| Balance with Banks* | ||
| On Current and CC Account | 68.30 | 1.10 |
| Deposit Accounts (Original maturity upto 3 months) | 511.09 | 42.86 |
| Cash on Hand | – | – |
| Cash and cash equivalents in the Statement of Cash Flows | 579.40 | 43.96 |
| Particulars | For Quarter Ended March 31, 2026 (Audited) | For Quarter Ended December 31, 2025 (Unaudited) | For Quarter Ended March 31, 2025 (Audited) | For Year to Date Ended March 31, 2026 (Audited) | For Year Ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|
| (1) Segment Revenue (Revenue from Operations) | |||||
| a) Manufacturing & Trading of Electrical Transformer, CRGO, Electrical Accessories & Other Related Items | 15,158.36 | 13,144.66 | 15,076.39 | 51,183.92 | 51,355.11 |
| b) EPC Contract Services & Other Electrical Items | 2,783.28 | 2,482.73 | 226.84 | 6,783.94 | 1,597.03 |
| Net Segment Revenue | 17,941.64 | 15,627.39 | 15,303.23 | 57,967.86 | 54,952.14 |
| (2) Segment Results (Profit before finance cost, depreciation and amortisation) | |||||
| a) Manufacturing & Trading of Electrical Transformer, CRGO, Electrical Accessories & Other Related Items | 1,107.88 | 1,045.14 | 2,254.24 | 5,258.91 | 8,108.14 |
| b) EPC Contract Services & Other Electrical Items | 657.66 | 843.12 | 5.44 | 1,576.03 | 79.95 |
| Total Segment Results | 1,765.54 | 1,888.26 | 2,259.68 | 6,834.94 | 8,188.09 |
| (3) Less: Finance Cost | |||||
| a) Manufacturing & Trading of Electrical Transformer, CRGO, Electrical Accessories & Other Related Items | 300.77 | 274.36 | 42.20 | 731.05 | 196.60 |
| b) EPC Contract Services & Other Electrical Items | -18.71 | -18.04 | -295.68 | -1,162.04 | -1,517.74 |
| Total Finance Cost | 282.06 | 256.32 | -253.48 | -431.00 | -1,321.14 |
| (4) Add: Other Un-allocable Income / (Expenses) | 1,721.05 | 1,800.73 | 1,880.97 | 5,811.51 | 6,370.33 |
| Profit Before Depreciation & Tax | 466.90 | 522.12 | 1,526.24 | 1,579.76 | 60.47 |
| Depreciation & Amortisation Expenses | 41.00 | 40.27 | 332.34 | 60.70 | 60.47 |
| Profit Before Tax | 1,391.04 | 1,398.63 | 4,171.10 | 4,730.70 | |
| (6) Segment Assets: | |||||
| a) Manufacturing & Trading of Electrical Transformer, CRGO, Electrical Accessories & Other Related Items | 62,889.65 | 63,413.93 | 34,112.50 | 34,712.50 | 20,162.95 |
| b) EPC Contract Services & Other Electrical Items | 8,531.52 | 7,291.39 | 3,123.86 | 1,393.36 | 2,671.06 |
| Total Segment Assets | 68,426.17 | 70,705.32 | 36,646.36 | 36,646.36 | 20,430.01 |
| (7) Segment Liabilities: | |||||
| a) Manufacturing & Trading of Electrical Transformer, CRGO, Electrical Accessories & Other Related Items | 8 |