Manaksia Coated Metals & Industries Limited — Quarter and year ended 31st March, 2026
The following financial statement tables are extracted from the provided document (amounts in Lacs).
| Particulars | Standalone | Consolidated | |||
|---|---|---|---|---|---|
| QUARTER ENDED | YEAR ENDED | QUARTER ENDED | YEAR ENDED | ||
| 31st March 2026 Audited | 31st March 2026 Audited | 31st March 2026 Audited | 31st March 2026 Audited | ||
| 31st Dec 2025 Unaudited | 31st March 2025 Audited | 31st Dec 2025 Unaudited | 31st March 2025 Audited | ||
| 31st March 2025 Audited | 31st March 2025 Audited | 31st March 2025 Audited | 31st March 2025 Audited | ||
| 1. Income | |||||
| (a) Revenue from Operations | 22,745.75 | 88,446.42 | 22,745.75 | 88,448.16 | |
| (b) Other Income | 126.06 | 1,168.04 | 128.76 | 1,178.82 | |
| Total Income | 22,871.81 | 89,614.45 | 22,874.50 | 89,626.97 | |
| 18,689.53 | 78,162.76 | 18,690.51 | 78,162.76 | ||
| 2. Expenses | |||||
| (a) Cost of materials consumed | 15,677.14 | 67,579.24 | 15,667.17 | 67,579.24 | |
| (b) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,856.33 | (1,805.61) | 1,861.30 | (1,800.64) | |
| (c) Employee benefits expense | 448.51 | 1,770.36 | 448.51 | 1,770.36 | |
| (d) Finance Cost | 654.52 | 2,924.49 | 654.52 | 2,924.51 | |
| (e) Depreciation and amortisation expenses | 262.14 | 886.33 | 271.08 | 922.10 | |
| (f) Other expenses | 3,333.64 | 12,857.13 | 3,333.75 | 12,857.29 | |
| Total Expenses | 22,227.28 | 84,211.94 | 22,236.33 | 84,252.86 | |
| 18,017.39 | 76,990.88 | 18,026.39 | 77,027.17 | ||
| 3. Profit/(Loss) before Exceptional Item and tax (1-2) | 644.53 | 5,402.52 | 638.18 | 5,374.12 | |
| 4. Exceptional Items | – | – | – | – | |
| 5. Profit/(Loss) before tax (3-4) | 644.53 | 5,402.52 | 638.18 | 5,374.12 | |
| 6. Tax expense | |||||
| (a) Current Tax | 106.00 | 1,231.00 | 106.00 | 1,231.00 | |
| (b) Tax for earlier year | 5.78 | – | 5.78 | – | |
| (c) Deferred Tax | (10.84) | 68.59 | (10.84) | 68.59 | |
| 7. Net Profit/(Loss) for the period (5-6) | 543.59 | 4,097.15 | 537.24 | 4,068.75 | |
| 8. Other Comprehensive Income (After Tax) | |||||
| (a) Items that will not be reclassified to profit or loss (After Tax) | 10.51 | 10.51 | 10.51 | 10.51 | |
| (b) Items that will be reclassified to profit or loss | – | – | – | – | |
| 9. Total Comprehensive Income for the period (7+8) | 554.10 | 4,107.65 | 638.85 | 4,253.84 | |
| 741.10 | 1,564.86 | 756.48 | 1,581.83 | ||
| 10. Paid-up Equity Share Capital (Face Value per share Rs. 1/-) | 1,058.34 | 1,058.34 | 1,058.34 | 1,058.34 | |
| 11. Other Equity as per Balance Sheet of the previous accounting year | – | – | – | – | |
| 12. Earnings per share (of Rs. 1/- each) (Not annualised): | |||||
| Basic | 0.57 | 4.25 | 0.66 | 4.41 | |
| Diluted | 0.56 | 4.18 | 0.65 | 4.32 |
| Standalone | Consolidated | |||
|---|---|---|---|---|
| QUARTER ENDED | YEAR ENDED | QUARTER ENDED | YEAR ENDED | |
| 31st March 2026 Audited | 31st March 2026 Audited | 31st March 2026 Audited | 31st March 2026 Audited | |
| Segment Revenue (Net of Taxes) | ||||
| a) Metal Products | 22,448.11 | 87,151.44 | 22,448.11 | 87,151.44 |
| b) Others | 297.64 | 1,294.98 | 297.64 | 1,296.72 |
| Total | 22,745.75 | 88,446.42 | 22,745.75 | 88,448.16 |
| Less: Inter Segment Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Sales/Income from operations | 22,745.75 | 88,448.16 | 22,745.75 | 88,448.16 |
| Segment Results | ||||
| Segment Results (Profit(+)/Loss(-) before Tax & Interest from each segment): | ||||
| a) Metal Products | 1,933.58 | 9,816.89 | 1,933.58 | 9,816.89 |
| b) Others | 60.82 | 136.41 | 71.60 | 143.96 |
| Total | 1,994.40 | 9,953.30 | 2,005.18 | 9,960.85 |
| Less: Interest Expenses | 654.52 | 2,924.49 | 654.52 | 2,924.51 |
| 1,339.88 | 7,028.81 | 1,350.66 | 7,036.34 | |
| Add: Interest (Income) | 55.77 | 202.86 | 55.77 | 202.86 |
| 1,395.65 | 7,231.67 | 1,406.43 | 7,239.20 | |
| Less: Other un-allocable expenditure net of un-allocable (income) | 751.12 | 1,829.15 | 768.25 | 1,865.08 |
| Profit/(loss) before Exceptional Item and Tax | 644.53 | 5,402.52 | 638.18 | 5,374.12 |
| Add: Exceptional Items | – | – | – | – |
| Profit/(loss) before Tax | 644.53 | 5,402.52 | 638.18 | 5,374.12 |
| Segment Assets | ||||
| a) Metal Products | 39,922.17 | 39,922.17 | 39,922.17 | 39,922.17 |
| b) Others | 2,230.69 | 2,230.69 | 3,001.64 | 3,001.64 |
| c) Unallocable | 32,556.76 | 32,556.76 | 32,556.76 | 32,556.76 |
| Total | 74,709.62 | 74,709.62 | 75,480.56 | 75,480.56 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) | As at 31st March, 2026 (Audited) Consolidated | As at 31st March, 2025 (Audited) Consolidated |
|---|---|---|---|---|
| ASSETS | ||||
| I. Non-Current Assets | ||||
| (a) Property, Plant and Equipment | 16,675.18 | 11,083.30 | 16,802.53 | 11,246.42 |
| (b) Capital Work-in-Progress | 3,054.00 | 6,842.78 | 3,054.00 | 6,842.78 |
| (c) Financial Assets | ||||
| i) Investments | 982.05 | 982.05 | 0.05 | 0.05 |
| ii) Loans | 37.61 | 137.35 | 37.61 | 137.35 |
| iii) Other Financial Assets | – | – | – | – |
| (d) Other Non-Current Assets | – | – | – | – |
| (e) Deferred Tax Asset (Net) | 28,692.66 | 19,045.48 | 28,698.49 | 18,226.60 |
| Sub-total – Non-Current Assets | 20,748.84 | 63,984.36 | 19,894.19 | 64,601.33 |
| II. Current Assets | ||||
| (a) Inventories | 33,938.92 | 53,960.78 | 33,939.78 | 55,586.37 |
| (b) Financial Assets | ||||
| i) Trade Receivables | 9,672.95 | 6,316.05 | 9,796.56 | 9,976.35 |
| ii) Cash and Cash Equivalents | 104.54 | 192.00 | 124.95 | 192.00 |
| iii) Other Bank Balances | 3,265.47 | 470.85 | 3,265.47 | 2,471.29 |
| (c) Other Current Assets | 470.85 | 62.66 | 470.85 | 62.66 |
| (d) Current Tax Assets (Net) | 192.00 | 8,232.36 | 25.51 | 25.51 |
| Sub-total – Current Assets | 53,960.78 | 44,938.88 | 55,586.37 | 46,374.73 |
| TOTAL – ASSETS | 74,709.62 | 22,262.37 | 75,480.56 | 22,669.51 |
| EQUITY AND LIABILITIES | ||||
| III. Equity | ||||
| (a) Equity Share Capital | 1,058.34 | 794.69 | 1,058.34 | 794.69 |
| (b) Other Equity | 33,294.79 | 21,487.88 | 33,877.34 | 21,874.82 |
| Sub-total – Equity | 34,353.13 | 22,262.37 | 34,935.68 | 22,669.51 |
| IV. Non-Current Liabilities | ||||
| (a) Financial Liabilities | ||||
| i) Borrowings | 7,678.36 | 6,623.17 | 7,678.36 | 6,623.17 |
| ii) Trade Payables | 145.77 | 135.80 | 145.77 | 135.80 |
| iii) Provisions | 1,463.66 | 1,391.54 | 1,463.66 | 1,391.54 |
| (b) Deferred Tax Liabilities | – | – | – | – |
| (c) Other Non-Current Liabilities | 1,237.94 | 3,325.87 | 1,237.94 | 3,325.87 |
| Sub-total – Non-Current Liabilities | 9,525.73 | 8,475.87 | 9,525.73 | 8,475.87 |
| V. Current Liabilities | ||||
| (a) Financial Liabilities | ||||
| i) Borrowings | 3,861.98 | 7,558.71 | 3,861.98 | 7,558.71 |
| ii) Trade Payables | 24,383.36 | 23,845.60 | 24,383.69 | 23,845.60 |
| iii) Other Financial Liabilities | 1,116.08 | 415.33 | 1,116.40 | 415.33 |
| (b) Other Current Liabilities | 1,195.34 | 985.22 | 1,423.40 | 1,194.89 |
| (c) Provisions | 183.38 | 427.48 | 183.42 | 427.48 |
| (d) Current Tax Liabilities (Net) | 255.62 | (d) 427.48 (Note: formatting unclear) | 255.62 | 255.62 |
| Sub-total – Current Liabilities (Net) | 30,830.76 | 33,246.12 | 31,059.15 | 33,455.95 |
| TOTAL – EQUITY AND LIABILITIES | 74,709.62 | 63,984.36 | 75,480.56 | 64,601.33 |
| PARTICULARS | Consolidated | Standalone | ||||||
|---|---|---|---|---|---|---|---|---|
| As at 31st March, 2026 | As at 31st March, 2025 | As at 31st March, 2026 | As at 31st March, 2025 | As at 31st March, 2026 | As at 31st March, 2025 | As at 31st March, 2026 | As at 31st March, 2025 | |
| A: CASH FLOW FROM OPERATING ACTIVITIES | 5,402.52 | 2,084.99 | 866.33 | 2,721.63 | 3,192.77 | (720.30) | 8,290.18 | (3,867.34) |
| Net Profit before Tax : | 2,084.99 | 5,402.52 | 2,721.63 | 3,192.77 | (720.30) | 8,290.18 | (3,867.34) | 6,153.07 |
| Adjustment for : | (720.30) | 3,192.77 | 8,663.33 | 2,721.63 | (720.30) | (720.30) | 6,153.07 | 8,663.33 |
| Depreciation / Amortisation | 2,721.63 | 5,374.12 | 912.38 | 2,059.48 | 5,374.12 | 2,721.63 | 912.38 | 2,059.48 |
| Finance Cost (N.H) | 922.10 | 5,374.12 | 912.38 | 2,059.48 | 5,374.12 | 2,721.63 | 912.38 | 2,059.48 |
| Profit / Loss on PPE Sold / Discarded (Net) | (1.30) | 3,192.77 | 8,663.33 | 2,721.63 | (720.30) | 8,290.18 | (3,867.34) | 6,153.07 |
| Gain / Loss from Current Investments | (3,953.19) | 6,927.12 |