Key Financial Figures (₹ in Lakhs)

Revenue & Income:

  • Revenue from Operations: ₹45,521.73
  • Other Income: ₹1,060.75
  • Total Income: ₹46,582.48

Expenses Breakdown:

  • Cost of Materials Consumed: ₹5,518.84
  • Change in Inventories: ₹3,456.57
  • Employee Benefits Expense: ₹3,617.92
  • Power and Fuel: ₹10,371.12
  • Freight and Forwarding: ₹10,206.85
  • Finance Costs: ₹1,826.82
  • Depreciation and Amortization: ₹2,207.27
  • Other Expenses: ₹7,012.90
  • Total Expenses: ₹44,218.29

Profitability:

  • Profit Before Exceptional Items and Tax: ₹2,364.19
  • Profit Before Tax: ₹2,364.19 (no exceptional items this quarter)
  • Tax Expense: ₹557.08 (Current Tax: ₹725.60, Deferred Tax Credit: ₹(168.52))
  • Net Profit for the Period: ₹1,807.11
  • Other Comprehensive Income: ₹4.15
  • Total Comprehensive Income: ₹1,811.26

Comparative Performance:

  • Revenue decreased marginally from ₹45,174.26 in Q1 FY26 to ₹45,521.73 in Q1 FY27
  • Net Profit declined significantly from ₹3,225.93 in Q1 FY26 to ₹1,807.11 in Q1 FY27
  • Basic EPS decreased from ₹11.73 in Q1 FY26 to ₹6.57 in Q1 FY27

Exceptional Items Disclosure

During the quarter and year ended March 31, 2026, the company recognized exceptional items totaling ₹207.28 crore:

  • ₹123.30 lakhs towards additional liability arising from implementation of New Labour Codes effective November 21, 2025
  • ₹2,052.45 lakhs (50% provision) against outstanding advance paid to a foreign supplier for Petcoke where delivery did not materialize

The company has initiated legal proceedings for the Petcoke advance and has received AED 1.80 million towards part recovery, remaining hopeful of recovering the balance amount.

Capital Structure

  • Paid-up Equity Share Capital: ₹274.97 lakhs (Face value ₹10/-)
  • Other Equity: ₹94,979.50 lakhs (as of March 31, 2026)

Regulatory Compliance & Approvals

The financial results were:

  • Reviewed by the Audit Committee
  • Approved by the Board of Directors on August 8, 2026
  • Subject to limited review by statutory auditors Singhi & Co.
  • Prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
  • The company has one reportable segment - cement

Additional Information

  • Figures for three months ended March 31, 2026 are balancing figures between audited annual figures and unaudited published figures
  • The results are available on the company website: www.mangalamcement.com
  • Document signed by Pawan Kumar Thakur, Company Secretary & Compliance Officer