Manaksia Aluminium Company Limited announced its unaudited financial results for the third quarter and nine months ended December 31, 2025. The Board of Directors approved these results during their meeting held on February 13, 2026, following review by the Audit Committee.

Financial Performance Overview

The company demonstrated steady performance across key financial metrics for the quarter ended December 31, 2025. Revenue from operations reached Rs 14,262.62 lacs, representing growth from Rs 13,974.26 lacs in the corresponding quarter of the previous year.

Nine Months Performance

For the nine months ended December 31, 2025, the company showed improved performance compared to the corresponding period in the previous year. Net profit after tax increased to Rs 432.10 lacs from Rs 404.84 lacs in the nine months ended December 31, 2024.

Cost Structure and Expenses

The company's total expenses for Q3FY26 stood at Rs 14,086.55 lacs compared to Rs 13,792.33 lacs in Q3FY25. Cost of materials consumed remained the largest expense component at Rs 10,340.47 lacs for the quarter. Finance costs increased to Rs 761.88 lacs from Rs 768.60 lacs in the corresponding quarter of the previous year.

Corporate Developments

The company has established two new wholly owned subsidiaries to expand its international presence:

• Manaksha Aluminium Inc. incorporated in Delaware, USA on August 30, 2024
• Metal Star Ceiling Panel FZE incorporated in UAE on July 11, 2025

Both subsidiaries are awaiting RBI ODI approval for share application money deposits. The UAE subsidiary has commenced business operations using funds received from local customers.

Regulatory Matters

The company faces a GST demand order of Rs 38.80 crores plus penalty of Rs 3.88 crores related to erroneous refund recovery for the period October 2018 to March 2022. Management believes no material liability will arise based on favorable High Court rulings and the omission of Rule 96(10) of CGST Rules in October 2024.

Audit and Compliance

The financial results were subject to limited review by statutory auditors M/s Dangi Jain & Co., Chartered Accountants, who provided an unmodified conclusion. The results comply with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Manaksia Aluminium Company Limited has announced the authorization of Key Managerial Personnel for determining materiality of events and information under SEBI regulations. The company filed this regulatory update on January 9, 2026, with both the National Stock Exchange of India Limited and BSE Limited.

Regulatory Authorization Framework

Pursuant to Regulation 30(5) of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, the company has designated specific Key Managerial Personnel who are jointly and severally authorized for determining materiality of events or information. These executives are also responsible for making disclosures to stock exchanges on behalf of the company.

Authorized Key Managerial Personnel

The company has identified three key executives for this critical regulatory function:

Leadership Structure

The authorization encompasses the company's top leadership tier, ensuring comprehensive oversight of regulatory disclosures. Mr. Sunil Kumar Agrawal serves as Managing Director with DIN 00091784, while Mr. Anirudha Agrawal holds the dual role of Whole-time Director and Chief Executive Officer. Mr. Abhishek Chakraborty, as Company Secretary, provides the regulatory expertise essential for compliance matters.

Compliance Framework

This authorization establishes a clear framework for the company's regulatory communication responsibilities. The designated personnel will jointly and severally determine the materiality of events and information that require disclosure to stock exchanges. This structure ensures timely and accurate compliance with SEBI's disclosure requirements while maintaining operational efficiency in regulatory communications.

The filing was digitally signed by Managing Director Mr. Sunil Kumar Agrawal on January 9, 2026, and communicated to both NSE (Symbol: MANAKALUCO) and BSE (Scrip Code: 539045) for record and information purposes.