Pursuant to SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, Mangal Electrical Industries Limited has disclosed its Key Performance Indicators (KPIs) for financial years 2024, 2025, and 2026. The disclosure includes financial and operational metrics verified by independent chartered accountants Kuldeep Kumar Gupta & Co (ICAI Firm Reg. No.: 002703C).

The KPIs were verified based on audited financial statements and supporting documentation provided by the Company. The verification was conducted in accordance with the 'Guidance Note on Audit Reports and Certificates for Special Purposes (Revised 2016)' issued by the Institute of Chartered Accountants of India.

Key Financial Performance Indicators (₹ in Lakhs):

| Particulars | March 2026 | March 2025 | March 2024 |

| Revenue From Operations | 57,967.86 | 54,942.14 | 44,948.45 |

| EBITDA | 6,834.94 | 8,184.09 | 4,262.51 |

| EBITDA Margin (%) | 11.79% | 14.90% | 9.48% |

| Net Profit after Tax | 4,317.10 | 4,730.70 | 2,094.86 |

| Net Profit Margin (%) | 7.45% | 8.61% | 4.66% |

| Return on Net Worth (%) | 11.47% | 34.14% | 20.05% |

| Return on Capital Employed (%) | 10.98% | 25.38% | 19.92% |

| Debt–Equity Ratio (times) | 0.08 | 0.92 | 0.80 |

| Day Working Capital | 204 | 131 | 120 |

Metric Definitions:

  • Revenue from operations represents revenue from sale of products and other operating revenue as recognized in the Restated financial information
  • EBITDA means Earnings before interest, taxes, depreciation and amortization expense
  • EBITDA margin is calculated as EBITDA as a percentage of revenue from operations
  • Net Profit after tax represents restated profits after deducting all expenses other than Other Comprehensive Income
  • Net Profit margin is calculated as restated profit/(loss) divided by revenue from operations
  • Return on net worth is calculated as Net profit after tax attributable to owners divided by Average Net worth (average of paid-up share capital and reserves and surplus)
  • Return on capital employed calculated as Earnings before interest and taxes divided by capital employed (total assets reduced by total current liabilities, total non-current liabilities and Intangible assets, plus long term and short-term borrowings)
  • Debt-equity ratio is calculated by dividing total debt (long term and short-term borrowings) by total equity (equity share capital, reserves and surplus)
  • Days Working Capital is calculated by dividing average working capital (current assets excluding cash less current liabilities excluding short term borrowings) by revenue from operations multiplied by number of days

The auditors confirm that the KPIs have been recomputed for accuracy based on information provided by the Company but emphasize they have not audited the underlying financial statements or opined on the commercial relevance of these KPIs. The certificate is issued solely for internal purposes of the Company and submission to SEBI, not for any other regulatory or public use.

The document was signed by Naresh Kumar Sharma, Company Secretary & Compliance Officer (Membership No. A12005) on August 26, 2026, and the auditor's certificate was issued by CA Kuldeep Kumar Gupta (Membership No.: 071794) on August 24, 2026.