Interim report
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Manorama Industries Limited October 17, 2025 To, The Manager Listing Department BSE Limited ("BSE") Phiroze Jeejeebhoy Towers, Dalai Street, Fort Mumbai- 400001 Scrip Code: 541974 ISIN: INE00VM01036 KHASRA No. 2449-2618 Nr. IIDC, Birkoni Mahasamund (C.G.) Pin: 493445 To The Manager, Listing Department National Stock Exchange of India Limited ("NSE") "Exchange Plaza", Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (E), Mumbai- 400051 Symbol: MANORAMA ISIN: INE00VM01036 Subject: Outcome of the Board Meeting of the Company held today i.e. Friday, October 17, 2025. Dear Sir/Madam, Pursuant to provisions of Regulation 30 and 33 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of the Company at their meeting held today i.e., Friday, October 17, 2025 which commenced at 02:00 P.M. (1ST) and concluded at 03:58 P.M. (1ST) have inter alia, considered and approved the following: 1. Unaudited Financial Results (both Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2025. 2. Limited Review Report issued by M/s. Singhi & Co., Chartered Accountants, Statutory Auditors of the Company for the quarter and half year ended September 30, 2025. The financial results have been uploaded on the website of BSE Limited and National Stock Exchange of India Limited ("NSE") and on the website of the Company at https://manoramagroup.co.in/investors- company-announcements. We request you to take the above information on record. Thanking You, Yours faithfully, For Manorama Industries Limited Deepak Sharma Company Secretary and Compliance Officer Membership No.: A48707 Place: Raipur Corporate Office: F-6, Anupam Nagar, Raipur-492007, Chhattisgarh, INDIA E-mail: info@manoramagroup.co.in Tel.: +91-771-2283071, 2282579, 2282457 Telefax: +91-771-4056958 CIN: L15142MH2005PLC243687 GSTIN: 22AAECM3726CIZI Certifications: FSSC 22000, ISO 9001, ISO 14001, ISO 4500, RSPO, HALAL, KOSHER, FAIRTRADE, ORGANIC, FSSAI, EcoVadis & Sedex registered and certified. A Government of India Recognized Star Export House Registered Office: Office No. 701, 7th Floor, Bonanza Building, Sahar Plaza Complex, JB Nagar Metro Station Andheri Kuria Road, Andheri East, Mumbai, Maharashtra -400059 Tel. 022 49743611, 022 67088148 www.manoramagroup.co.in GSTIN-27AAECM3726C1ZR
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IDS Chambers, 1st Floor, 6, Central Avenue, Choube Colony, Sln fil G‘Z Co Raipur - 492 001, Chhattisgarh (India) o T 491 (771) 4912255 E raipur@singhico.com Chartered Accountants www.singhico.com TO THE BOARD OF DIRECTORS OF MANORAMA INDUSTRIES LIMITED We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement) of Manorama Industries Limited (the Company’) for the quarter ended 30th September, 2025 and the year to date results for the period 1%t April 2025 to 30" September, 2025, being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. This statement, which is the responsibility of the Company’s Management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 (the Act), SEBI Circular CIRICFD/FAC/62/2016 dated 5th July, 2016, (herein after referred to as ‘the SEBI Circular), and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we Wwould become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, the SEBI Circular, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including the manner in which it is to be disclosed, or that it contains any material misstatement. For Singhi < Co. (ICAI Firm Regn.302049E) Chartered Accountants for—- Sanjay Kum:ierewangan Partner Membership number: 409524 UDIN: 25409524BMJDOJ1876 Place: Raipur Date: 17.10.2025 Offices: Kolkata, Mumbai, Delh, Chennai, Bangalore, Ahmedabad & Raipur
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JDS Chambers, 1st Floor, . . 6, Central Avenue, Choube Colony, Sln 1 Co Raipur - 492 001, Chhattisgarh (India) . T 491 (771) 4912255 E raipur@singhico.com Chartered Accountants www.singhico.com TO THE BOARD OF DIRECTORS OF MANORAMA INDUSTRIES LIMITED 1 We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement') of Manorama Industries Limited (‘the Parent) and its subsidiaries (the Parent and its subsidiaries together referred to as ‘the Group’) for the quarter ended 30th September, 2025 and the consolidated year to date results for the period 1st April, 2025 to 30th September, 2025, being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including relevant circulars issued by the SEBI from time to time. 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), SEBI Circular CIR/CFD/FAC/62/2016 dated Sth July, 2016, (herein after referred to as ‘the SEBI Circular’), and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the SEBI Circular CIR/CFD/CMD1/44/2020 dated 29th March, 2020 issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), to the extent applicable. 4. The Statement includes the results of the following entities: List of the subsidiaries: i) Manotama Savanna Limited, Nigeria ii) Manotama Mena Trading LLC, Dubai i) Manorama Savanna Togo SARL, Togo iv) Manorama Latin America, Brazil v) Manorama Savanna Ghana Limited, Ghana vi) Manorama Burkina SARL, Burkina Faso vii) Manorama Africa Savanna IVC, Ivory Coast viif) Manorama Aftica Benin, Benin Offices: Kolkata, Mumbai, Delhi, Chennai, Bangalore, Ahmedabad & Raipur
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Singhi & Co. Chartered Accountants cereenscONLd. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our attention that causee ue to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, the SEBI Circular and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial results of eight subsidiaries included in the Statement, whose financial information reflects total assets of Rs. 6455.02 Lacs as at 30 September, 2025 and total revenues of Rs. 3197.45 Lacs and Rs. 3429.54 Lacs, total net profit/(loss) after tax of Rs. (151.61 Lacs) and Rs. (514.74 Lacs), total comprehensive income/(loss) of Rs. (151.61 Lacs) and Rs. (514.74 Lacs) for the quarter and six months ended 30th September, 2025 respectively and cash flows (net) of Rs.1347.34 Lacs for the six months period ended 30th September, 2025, as considered in the Statement which have not been reviewed by their auditors, and have been furnished to us by the Parent's management. Our conclusion on the Statement, and our report in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), read with SEBI Circular, in so far as it relates to the aforesaid subsidiaries, are based solely on such unreviewed interim financial results. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement is not modified in respect of this matter. For Singhi & Co. (ICAT Firm Regn.302049E) Chartered Accountants \ Sanjay Ku;nar Dewangan Partner Membership number: 409524 UDIN: 25409524BMJDOK 9202 Place: Raipur Date: 17.10.2025
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MANOFtAMA INDUSTRIES LIMITED CIN-L15142MH2005PLC243687 Reg.Off. : Office No. 701, 7th Floor, Bonanza Building, Sahar Plaza Complex, Andheri Kuria Road, Andheri East, J.B. Nagar, Mumbai MH 400059 India STATEMENT OF UNAUDITED STANDALONE RESULTS FOR THE QUARTER & HALF YEAR ENDED 30TH SEPTEMBER, 2025 (T in lacs) 3 Months Ended 6 Months Ended Year Ended Sr. Particulars 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 No. Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income Revenue from Operations 32,330.93 28,955.08 19,541.66 61,286.01 32,883.14 77,084.19 Other Income 63.80 508.60 348.43 572.40 756.94 1,856.34 Total Income from Operations 32,394.73 29,463.68 19,890.09 61,858.41 33,640.08 78,940.53 2 Expenses (a) Cost of Materials Consumed 24,307.20 22,700.01 10,420.57 47,007.21 16,479.81 37,352.20 (b) Purchase of stock-in-trade - - - - (c) Changes in inventories of finished goods, work-in- progress and stock-in-trade (6,915.17) (7,442.96) 201.25 (14,358.14) 1,891.85 2,415.36 (d) Employees Benefit Expenses 1,343.30 1,554.39 1,141.89 2,897.69 1,741.33 4,792.13 (e) Finance Cost 777.97 919.50 777.78 1,697.47 1,628.14 3,916.43 (f) Depreciation and Amortisation Expenses 604.64 572.05 561.10 1,176.70 973.36 2,212.39 (g) Other Expenses 4,828.12 4,246.33 3,257.38 9,074.45 5,572.59 13,419.16 Total Expenses 24,946.07 22,549.31 16,359.97 47,495.38 28,287.09 64,107.66 3 Profit/(Loss) from ordinary activities before exceptional items & tax ( 1 - 2 ) 7,448.66 6,914.37 3,530.12 14,363.03 5,352.99 14,832.87 4 Exceptional items - - - - - - 5 Profit/(Loss) before tax ( 3 + 4) 7,448.66 6,914.37 3,530.12 14,363.03 5,352.99 14,832.87 6 Tax expense/(income) Current Tax 1,967.53 1,782.20 933.67 3,749.73 1,410.35 3,701.67 Deferred Tax (7.12) 74.55 (74.83) 67.43 (82.62) (73.81) 7 Net Profit/(Loss)from odinary activities after tax ( 5 - 6 ) 5,488.25 5,057.62 2,671.29 10,545.87 4,025.27 11,205.01 8 Other comprehensive income/(expenses) for the year, net of tax (2.47) (2.47) (0.61) (4.93) (1.22) (10.96) 9 Total Comprehensive income/(Loss), Net of Tax ( 7 + 8) 5,485.78 5,055.15 2,670.68 10,540.93 4,024.05 11,194.05 10 Paid-up Equity share capital (Face Value of Rs.2/- each) 1,194.17 1,192.28 1,191.98 1,194.17 1,191.98 1,191.98 11 Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year - 44,999.61 12 i) Earnings Per Share (before extra-ordinary items) of Rs.2/- each (not annualised) (a) Basic 9.18 8.48 4.48 17.66 6.75 18.80 (b) Diluted 9.18 8.46 4.46 17.66 6.73 18.74 II) Earnings Per Share (after extra-ordinary items) of Rs.2/- each (not annualised) (a) Basic 9.18 8.48 4.48 17.66 6.75 18.80 (b) Diluted 9.18 8.46 4.46 17.66 6.73 18.74 NOTES: 1 The Unaudited Financial Results of the company for the half year and quarter ended 30th September, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 17th October 2025 and the limited review of the same has been carried out by the Statutory Auditors of the company. 2 These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3 The Company's only identifiable reportable Business segment is Manufacturing of Exotic Seed based Fats and Butters including Cocoa Butter Equivalent (CBE). Further, the Company operates and controls its business activities within/from India, except export of goods. Hence the company is having single reporting segment under Indian Accounting Standard -108 "Segment Information" (IND AS-108). 4 The figures for the corresponding previous periods have been regroupped/rearranged wherever found necessary. 5 The results are also available on www.manoramagroup.co.in, www.bseindia.com and www.nseindia.com. For and on behalf of the Board of Directors of Manorama Industries Limited 'j (J' ... i , til Ashok Jain 0CFO & Whole time directo DIN -09791163 Place: Raipur Date: 17 October 2025
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MANORAMA INDUSTRIES LIMITED CIN-L15142MH2005PLC243687 Reg.Off. : Office No. 701, 7th Floor, Bonanza Building, Sahar Plaza Complex, Andheri Kuria Road, Andheri East, J.B. Nagar, Mumbai MH 400059 India Statement of Unaudited Standalone Assets and Liabilities as at 30 September 2025 As at As at 30 September 2025 31 March 2025 t in lacs Z in lacs Unaudited Audited ASSETS Non-Current Assets (a) Property, Plant and Equipment 19062.21 17463.00 (b) Capital work-in-progress 514.38 240.38 (c) Intangible assets under development 276.73 229.87 (d) Right-of-use assets 122.61 139.14 (e) Financial assets (i) Investments 293.06 49.89 (ii) Other financial assets 7911.17 482.80 (f) Other non-current assets 1334.01 745.32 29,514.17 19,350.40 Current Assets (a) Inventories (b) Financial assets (i) Trade Receivables 48861.72 54904.27 6400.62 10172.82 (ii) Cash and cash equivalents 449.31 48.58 (iii) Bank balances other than Cash and cash 4754.82 9569.35 equivalents mentioned above (iv) Other financial assets 48.12 74.79 (c) Other current assets 13001.81 4382.00 73,516.40 79,151.81 Total Assets 103,030.57 98,502.21 EQUITY AND LIABILITIES Equity (a) Equity share capital 1194.17 1191.98 (b) Other equity 55900.18 44999.61 57,094.35 46,191.59 Liabilities Non-Current Liabilities (a) Financial Liabilities (i) Borrowings 4063.23 4285.39 (ii) Lease liabilities 99.10 112.47 (b) Deferred tax liabilities (Net) 418.16 352.57 (c) Other non-current liabilities 56.83 60.50 (d) Provisions 313.15 187.20 4,950.47 4,998.13 Current Liabilities (a) Financial Liabilities (i) Borrowings 33434.74 43798.25 (ii) Lease liabilities 33.46 33.46 (iii) Trade payables '- total outstanding dues of micro enterprises and small 24.30 64.39 '- total outstanding dues of creditors other than micro enterprises 3509.23 1366.37 (iv) Other Financial Liabilities 923.79 1013.17 (b) Other current liabilities 1618.85 314.48 (c) Provisions 20.61 19.02 (d) Current tax liabilities (Net) 1420.77 703.35 40,985.75 47,312.49 Total Equity and Liabilities 103,030.57 98,502.21 For and on behalf of the Board of Directors of Manorama Industries Limited Ashok Jain CFO & Whole time irector a r - DIN -09791163 6 Place: Raipur , Date: 17 October 2025
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MANORAMA INDUSTRIES LIMITED CIN-L15142MH2005PLC243687 Reg.Off. : Office No. 701, 7th Floor, Bonanza Building, Sahar Plaza Complex, Andheri Kuria Road, Andheri East, J.B. Nagar, Mumbai MH 400059 India Statement of Unaudited Standalone Cash Flow for the period ended 30 September 2025 (f in lacs) Period ended Year ended Particulars 30 September, 31 March, 2025 2025 Unaudited Audited Cash Flow from operating activities Profit/(loss) before tax 14,363.03 14,832.87 Non-cash adjustment to reconcile profit before tax to net cash flows Depreciation 1,176.70 2,212.39 Provision for employee benefits 120.76 71.65 Provision/Allowances for credit loss on debtors 8.07 (26.26) Provision for employee stock option 446.94 1,535.13 Profit on sale of property, plant and equipment (11.21) (9.40) Finance Cost 1,697.47 3,916.43 Interest Income (379.77) (745.08) OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES 17,422.01 21,787.73 Movements in working capital : (Increase)/decrease in inventories 6,042.55 (15,981.21) (Increase)/decrease in trade receivables 3,764. 13 (5,964.50) (Increase)/decrease in other current assets (8,619.81) (897.21) (Increase)/decrease in other non current assets (8.71) (15.20) (increase)/decrease in other financial assets 19.64 107.26 (Increase)/decrease in trade payables 2,102.77 (2,582.83) Increase/(decrease) in other financial liabilities (83.32) 444.48 Increase/(decrease) in other liabilities & provisions 1,300.70 173.23 Cash generated from/(used in ) operations 21,939.94 (2,928.26) Direct taxes paid (net of refunds) (3,032.21) (2,944.88) Net Cash flowfrom/(used in) operating activities A 18,907.74 (5,873.14) Cash flows from investing activities Purchase of property, plant and equipment (including capital work in progress and capital advance (3,663.30) (3,168.05) Proceeds from disposal of property, plant & equipment 14.30 14.70 Purchase of non-current investments (243.17) (49.89) Deposit with bank with maturity for more than three months (2,606.79) (940.04) Interest received 370.92 744.12 Net cash flow from/(used in) investing activities B (6,119.73) (3,399.16) Cash flows from financing activities Proceeds from issue of share capital including premium (net) 272.57 - Proceeds from long term borrowings 150.00 364.12 Repayment of long-term borrowings (372.16) (1,161.76) Proceeds from Short term borrowings (net) (10,363.51) 14,233.37 Dividends paid on equity shares (357.68) (238.40) Finance Cost (1,697.03) (3,888.17) Payment of principal portion of lease liabilities (19.45) (29.93) Net cash flow from/(used in) financing activities C (12,387 28) 9,279.23 NET INCREASE/(DECREASE) IN CASH & CASH EQUIVALENTS (A+B+C) 400.73 6.94 Cash and Cash Equivalents at the beginning of the year 48.58 41.63 Cash and Cash Equivalents at the end of the year 449.31 48.57 Components of cash and cash equivalents Cash in hand 35.09 22.65 Balance with banks- on current account 414.22 25.92 449.31 48.67 The Statement of Cash Flow has been prepared using Indirect method as per Ind AS 7. ,
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MANORAMA INDUSTRIES LIMITED CIN-L15142MH2005PLC243687 Reg.Off. : Office No. 701, 7th Floor, Bonanza Building, Sahar Plaza Complex, Andheri Kuria Road, Andheri East, J.B. Nagar, Mumbai MH 400059 India STATEMENT OF UNAUDITED CONSOLIDATED RESULTS FOR THE QUARTER & HALF YEAR ENDED 30TH SEPTEMBER, 2025 (T in Ins) Sr. No. Particulars 3 Months Ended 6 Months Ended Year Ended 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income Revenue from Operations Other Income 32,330.93 7.86 28,955.08 576.35 19,541.66 348.98 61,286.01 584.21 32,883.14 757.49 77,084.19 2,100.42 Total Income from Operations 32,338.79 29,531.43 19,890.64 61,870.22 33,640.63 79,184.62 2 Expenses (a) Cost of Materials Consumed (b) Purchase of stock-in-trade (c) Changes in inventories of finished goods, work-in- progress and stock-in-trade (d) Employees Benefit Expenses (e) Finance Cost (f) Depreciation and Amortisation Expenses (g ) Other Expenses 23,631.58 - (6,915.17) 1,452.27 872.17 607.11 5,370.55 22,679.48 - (7,442.96) 1,830.51 925.10 572.58 4,417.61 10,420.57 - 201.25 1,177.78 777.78 561.28 3,318.85 46,311.06 (14,358.14) 3,282.78 1,797.27 1,179.69 9,788.16 16,479.81 1,891.85 1,777.22 1,628.14 973.55 5,634.07 37,352.20 - 2,415.36 4,999.21 3,918.74 2,213.39 13,677.32 Total Expenses 25,018.51 22,982.32 16,457.51 48,000.83 28,384.64 64,576.22 3 Profit/(Loss) from ordinary activities before exceptional items & tax ( 1 - 2) 7,320.28 6,549.12 3,433.13 13,869.39 5,255.99 14,608.40 4 Exceptional items - - - - - - 5 Profit/(Loss) before tax ( 3 + 4) 7,320.28 6,549.12 3,433.13 13,869.39 5,255.99 14,608.40 6 Tax expense/(Income) Current Tax 2,003.14 1,780.08 933.67 3,783.22 1,410.35 3,703.26 Deferred Tax (7.11) 74.55 (74.83) 67.43 (82.62) (73.81) 7 Net Profit/(loss)from odinary activities after tax ( 5 - 6 ) 5,324.25 4,694.49 2,574.30 10,018.74 3,928.27 10,978.95 8 Other comprehensive income/(expenses) for the year, net of tax (2.47) (2.47) (0.61) (4.93) (1.21) (10.96) 9 Total Comprehensive income/(Loss), Net of Tax ( 7 + 8) 5,321.78 4,692.02 2,573.69 10,013.81 3,927.06 10,967.99 10 Paid-up Equity share capital (Face Value of Rs.2/- each) 1,194.17 1,192.28 1,191.98 1,194.17 1,191.98 1,191.98 11 Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year - 44,780.21 12 I) Earnings Per Share (before extra-ordinary items) of Rs.2/- each (not annualised) (a) Basic (b) Diluted 8.91 8.91 7.87 7.85 4.32 4.46 16.78 16.77 6.59 6.57 18.42 18.36 ii) Earnings Per Share (after extra-ordinary items) of Rs.2/- each (not annualised) (a) Basic (b) Diluted 8.91 8.91 7.87 7.85 4.32 4.46 16.78 16.77 6.59 6.57 18.42 18.36 NOTES: 1 The Unaudited Financial Results of the company for the half year and quarter ended 30th September, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 17th October 2025 and the limited review of the same has been carried out by the Statutory Auditors of the company. 2 These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3 The Company's only identifiable reportable Business segment is Manufacturing of Exotic Seed based Fats and Butters including Cocoa Butter Equivalent (CBE). Further, the Company operates and controls its business activities within/from India, except export of goods. Hence the company is having single reporting segment under Indian Accounting Standard -108 "Segment Information" (IND AS-108). 4 The figures for the corresponding previous periods have been regroupped/rearranged wherever found necessary. 5 The results are also available on www.manoramagroup.co.in, www.bseindia.com and www.nseindia.com. For and on behalf of the Board of Directors of Manorama Industries Limited , Ashok Jain CFO & Whole time director DIN -09791163 Place: Raipur \ Date : 17 October 2025
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MANORAMA INDUSTRIES LIMITED CIN-L15142MH2005PLC243687 Reg.Off. : Office No. 701, 7th Floor, Bonanza Building, Sahar Plaza Complex, Andheri Kuria Road, Andheri East, J.B. Nagar, Mumbai MH 400059 India Statement of Unaudited Consolidated Assets and Liabilities as at 30 September 2025 As at As at 30 September 2025 31 March 2025 f in lacs T in lacs Unaudited Audited ASSETS Non-Current Assets (a) Property, Plant and Equipment 19137.32 17476.32 (b) Capital work-in-progress 514.38 240.38 (c) Intangible assets under development 276.73 229.87 (d) Right-of-use assets 122.61 139.14 (e) Financial assets (i) Other financial assets 7911.17 482.80 (f) Other non-current assets 1334.01 745.32 29,296.22 19,313.83 Current Assets (a) Inventories (b) Financial assets (i) Trade Receivables 53401.25 55048.08 6400.62 10172.82 (ii) Cash and cash equivalents 1810.33 265.21 (iii) Bank balances other than Cash and cash 4906.68 9569.35 equivalents mentioned above (iv) Other financial assets 48.12 75,16 (c) Current tax assets (net) 21.56 0.00 (d) Other current assets 6489.43 3887.73 73,077.99 79,018.35 Total Assets 102,374.21 98,332.18 EQUITY AND LIABILITIES Equity (a) Equity share capital 1194.17 1191.98 (b) Other equity 55071.60 44780.21 56,265.77 45,972.19 Liabilities Non-Current Liabilities (a) Financial Liabilities (i) Borrowings 4063.23 4285.39 (ii) Lease liabilities 99.10 112.47 (b) Deferred tax liabilities (Net) 418.16 352.57 (c) Other non-current liabilities 56.83 60.50 (d) Provisions 313.15 187.20 4,950.47 4,998.13 Current Liabilities (a) Financial Liabilities (i) Borrowings 33434.74 43798.25 (ii) Lease liabilities 33.46 33.46 (iii) Trade payables '- total outstanding dues of micro enterprises and small 24.30 64.39 '- total outstanding dues of creditors other than micro enterprises 3567.97 1384.32 (iv) Other Financial Liabilities 1003.64 1035.91 (b) Other current liabilities 1640.09 323.17 (c) Provisions 20.61 19.02 (d) Current tax liabilities (Net) 1433.16 703.35 41,157.97 47,361.86 Total Equity and Liabilities 102,374.21 98,332.18 For and on behalf of the Board of Directors of Manorama Industries Limited r Ashok Jain 4" ,---CFO & Whole time director 0 6 DIN -0 •., 9791163 ! If Place: Raipur Date: 17 October 2025
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MANORAMA INDUSTRIES LIMITED CIN-L15 142 MH2005 PLC243687 Reg.Off. : Office No. 701, 7th Floor, Bonanza Building, Sahar Plaza Complex, Andheri Kurla Road, Andheri East, J.B. Nagar, Mumbai MH 400059 India Statement of Unaudited Consolidated Cash Flow for the period ended 30 September 2025 (f in iacs) Period ended Year ended 30 September, 31 March, Particulars 2025 2025 Unaudited Audited Cash Flow from operating activities Profit/(loss) before tax 13,869.39 14,608.40 Non-cash adjustment to reconcile profit before tax to net cash flows Depreciation 1,179.69 2,213.39 Provision for employee benefits 120.76 71.65 Provision/Allowances for credit loss on debtors 8.07 (26.26) Provision for employee stock option 446.94 1,535.13 Profit on sale of property, plant and equipment (11.21) (9.40) Exchange difference on translation of assets and liabilities,Net (82.05) 6.66 Finance Cost 1,797.27 3,918.74 Interest Income (379.77) (745.08) OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES 16,949.10 21,573.23 Movements in working capital : (Increase)/decrease in inventories 1,646.83 (16,125.01) (Increase)Jdecrease in trade receivables 3,764.13 (5,964.50) (Increase)/decrease in other current assets (2,601.69) (402.94) (Increase)/decrease in other non current assets (8.71) (15.20) (Increase)/decrease in other financial assets 20.01 106.88 (Increase)/decrease in trade payables 2,143.57 (2,564.88) Increase/(decrease) in other financial liabilities (26.22) 453.17 Increase/(decrease) in other liabilities & provisions 1,313.26 195.97 Cash generated from/(used in ) operations 23,200.26 (2,743.29) Direct taxes paid (net of refunds) (3,074.97) (2,946.46) Net Cash flow from/(used in) operating activities A 20,125.30 (5,689.74) Cash flows from investing activities Purchase of property, plant and equipment (including capital work in progress and capital advance (3,727.99) (3,182.39) Proceeds from disposal of property, plant & equipment 14.30 14.70 Purchase of non-current investments 0.00 - Deposit with bank with maturity for more than three months (2,758.65) (940.04) Interest received 379.22 744.12 Net cash flow from/(used in) investing activities B (6,093.11) (3,363.60) Cash flows from financing activities Proceeds from issue of share capital including premium (net) 272.57 - Proceeds from long term borrowings 150.00 364.12 Repayment of long-term borrowings (372. 16) (1,161.76) Proceeds from Short term borrowings (net) (10,363.51) 14,233.37 Dividends paid on equity shares (357.68) (238.40) Finance Cost (1,796.83) (3,890.48) Payment of principal portion of lease liabilities (19.45) (29.93) Net cash flow from/(used in) financing activities C (12,487.06) 9,276.92 NET INCREASE/(DECREASE) IN CASH & CASH EQUIVALENTS (A+B+C) 1,545.12 223.58 Cash and Cash Equivalents at the beginning of the year 265.21 41.63 Cash and Cash Equivalents at the end of the year 1,810.33 265.21 Components of cash and cash equivalents Cash in hand 35.09 36.34 Balance with banks- on current account ----..-, 1,775.24 228.88 1,810.33 265.21 The Statement of Cash Flow has been prepared using Indirect method as per Ind AS 7.