Manaksia Aluminium Company Limited published newspaper advertisements on May 15, 2026, in all editions of Business Standard (English) and Ek Din (Bengali), informing shareholders of a special window for re-lodgement of physical share transfer requests. The notice was filed pursuant to Regulation 30 and Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and was submitted to both BSE Limited and the National Stock Exchange of India Limited on the same date.

Special Window for Re-lodgement of Physical Share Transfers

The Securities and Exchange Board of India, vide its Circular No. HO/38/13/11/2026-MIRSD-POD/1/3750/2026 dated January 30, 2026, has facilitated a mechanism for a "Special Window for Transfer and Dematerialisation of Physical Securities." This window is available to holders of physical shares that were sold or purchased prior to April 1, 2019, including those that were previously lodged for transfer with the company or its Registrar and Transfer Agent (RTA) before the discontinuation of physical mode of transfer on April 01, 2019, and were subsequently rejected or returned due to document deficiencies.

The key parameters of the special window are outlined below:

Eligibility Conditions and Restrictions

To avail of the special window, claimants must hold the original security certificate. Additionally, the shares in question must not have been transferred to the Investor Education and Protection Fund Authority for any reason. Once transferred, the securities will be mandatorily credited to the transferee only in demat mode and will be placed under a lock-in for a period of one year from the date of registration of transfer. During this lock-in period, such securities shall not be transferred, lien-marked, or pledged.

Contact Details for Further Information

Shareholders seeking further details may contact the Company Secretary of Manaksia Aluminium Company or the company's Registrar and Transfer Agent:

A copy of the SEBI Circular is also available on the company's website at www.manaksialuminium.com . The advertisement was signed by Abhishek Chakraborty, Company Secretary & Compliance Officer (M. No.: A60134), from Kolkata, dated May 15, 2026.

Manaksia Aluminium Company reported its audited standalone financial results for the quarter and year ended 31st March, 2026, at a Board of Directors meeting held on 7th May, 2026. The results were reviewed by the Audit Committee and audited by statutory auditors M/s Dangi Jain & Co., Chartered Accountants, carrying an unmodified audit opinion. In compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company subsequently published its audited financial results in all editions of Business Standard (English) and Ekdin (Bengali) newspapers on 9th May, 2026. The company's full-year performance reflects a meaningful improvement in profitability, with net profit after tax rising to ₹755.61 lacs for FY26 compared to ₹604.58 lacs in FY25.

Full-Year Financial Performance

For the year ended 31st March, 2026, Manaksia Aluminium recorded revenue from operations of ₹56,390.67 lacs, up from ₹50,914.75 lacs in the corresponding previous year. Total revenue, including other income of ₹82.53 lacs, stood at ₹56,473.20 lacs against ₹51,016.41 lacs in FY25. Total expenses for the full year were ₹55,431.66 lacs compared to ₹50,209.68 lacs in the prior year, resulting in profit before tax of ₹1,041.54 lacs versus ₹806.73 lacs previously. Basic and diluted earnings per share (of Re 1/- each, not annualised) stood at ₹1.15 for FY26 against ₹0.92 in FY25.

The following table summarises the key financial metrics for the full year:

Quarterly Financial Highlights

For the quarter ended 31st March, 2026, the company reported revenue from operations of ₹15,565.68 lacs, compared to ₹14,262.62 lacs in the quarter ended 31st December, 2025, and ₹13,707.32 lacs in the quarter ended 31st March, 2025. Net profit after tax for the quarter stood at ₹323.52 lacs, against ₹165.20 lacs in Q3 FY26 and ₹199.75 lacs in Q4 FY25.

Balance Sheet and Cash Flow Overview

As at 31st March, 2026, total assets stood at ₹55,103.61 lacs compared to ₹50,425.64 lacs as at 31st March, 2025. Equity share capital remained unchanged at ₹655.34 lacs, while other equity increased to ₹13,579.58 lacs from ₹12,877.70 lacs. Total equity as at 31st March, 2026 was ₹14,234.92 lacs against ₹13,533.04 lacs in the prior year. On the cash flow front, net cash flow from operating activities for FY26 was ₹3,973.96 lacs, a significant improvement from ₹96.92 lacs in FY25. Cash and cash equivalents at the end of the period stood at ₹236.18 lacs, compared to ₹694.96 lacs at the beginning of the period.

The table below presents the key balance sheet figures:

Dividend and Corporate Appointments

The Board of Directors recommended a final dividend of Re 0.05 per equity share of face value Re 1/- (5%) for the financial year ended 31st March, 2026, subject to shareholder approval at the ensuing Annual General Meeting. The dividend, if approved, shall be paid within 30 days from the date of such declaration, with the record date to be intimated in due course. In addition, the Board approved the following appointments for FY 2026-27:

• Internal Auditor: M/s S Bhalotia & Associates (FRN: 324923E), a Chartered Accountant firm specialising in accounts, audit, and consultancy in indirect and direct taxes.
• Cost Auditor: M/s S. Chhaparia & Associates (FRN: 101591), a practicing cost accountants firm with expertise in cost accounting, auditing, taxation, and company law matters, subject to ratification by shareholders at the forthcoming Annual General Meeting.

GST Demand, Subsidiaries, and Regulatory Matters

The company disclosed that it has received a demand order for erroneous Goods and Services Tax amounting to ₹38.80 crore and penalty amounting to ₹3.88 crores plus applicable interest, pertaining to the period October 2018 to March 2022 under Section 73(9) of the CGST Act, 2017. The company has strongly contested the demand and has preferred an appeal before the appropriate appellate forum. Notably, the Hon'ble Kerala High Court has declared Rule 96(10) of the CGST Rules, 2017 as ultra vires and unenforceable, and Rule 96(10) has since been omitted vide Notification No. 20/2024-Central Tax dated 08.10.2024. The Hon'ble Uttarakhand High Court has further held that no order can be passed under Rule 96(10) after its omission. Based on expert opinions from independent taxation consultants and judicial precedents, management is of the view that the demand is not sustainable in law, the matter is revenue neutral in nature, and that no present obligation exists requiring recognition of any liability or provision in the financial statements at this stage.

The company also noted that it has incorporated two new subsidiaries—Manaksia Aluminium Inc. in the State of Delaware, USA (on 30th August, 2024) and Metal Star Ceiling Panel FZE in UAE (on 11th July, 2025)—for which share application money is yet to be deposited, and accordingly consolidated financials have not been prepared for the quarter and year ended 31st March, 2026. Additionally, the company is monitoring the evolving situation with respect to the Government of India's New Labour Codes, consolidated on 21st November 2025, and will provide appropriate accounting effect based on further developments as needed.