Mena Mani Industries Limited has announced its unaudited standalone financial results for the quarter ended December 31, 2025. The Board of Directors approved these results during their meeting held on February 14, 2026, from 5:00 p.m. to 6:20 p.m. at the company's registered office in Ahmedabad, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Quarterly Financial Performance

The company's financial performance for Q3FY26 showed mixed results compared to the corresponding period in the previous year. Revenue from operations demonstrated strong growth, while profitability faced challenges during the quarter.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, the company's performance showed resilience with improved operational metrics compared to the same period in the previous year.

Expense Breakdown

The company's expense structure for Q3FY26 was primarily driven by material costs and operational expenses. Purchase of stock-in-trade constituted the largest expense component at ₹589.80 lakhs, compared to ₹435.61 lakhs in Q3FY25. Employee benefits expense increased to ₹2.25 lakhs versus ₹1.80 lakhs in the corresponding quarter of the previous year.

Depreciation and amortization expense decreased to ₹2.86 lakhs in Q3FY26 from ₹4.15 lakhs in Q3FY25. Other expenses were recorded at ₹8.28 lakhs compared to ₹19.83 lakhs in the same quarter last year, indicating improved cost management in certain operational areas.

Earnings Per Share

The company's earnings per share (EPS) for Q3FY26 was ₹0.00 on both basic and diluted basis, compared to ₹0.02 in Q3FY25. The paid-up equity share capital remained constant at ₹1,003.47 lakhs with a face value of ₹1.00 per share throughout the reporting periods.

Regulatory Compliance and Governance

The financial results were prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. The statutory auditors N.S. Nanavati & Co., Chartered Accountants, conducted a limited review of the results as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The results were reviewed by the Audit Committee before being approved by the Board of Directors. Managing Director Swetank M. Patel (DIN: 00116551) digitally signed the regulatory filing submitted to BSE Limited under scrip code MENAMANI.

Mena Mani Industries has successfully completed the approval process for its strategic business expansion, with shareholders formally approving alterations to the company's Memorandum of Association in an Extraordinary General Meeting held on December 31, 2025.

Shareholder Approval for Business Diversification

The company disclosed to BSE Limited on January 1, 2026, that shareholders have approved the insertion of new objects in the Main Object Clause of the Memorandum of Association. The EGM commenced at 5:36 p.m. and concluded at 5:42 p.m., with Managing Director Swetank M. Patel overseeing the proceedings.

Preferential Share Issue Details

The board had previously approved issuing 81,00,000 equity shares on a preferential basis to 23 non-promoter entities and individuals, subject to shareholder approval and regulatory compliance.

New Business Verticals Approved

Shareholders have formally approved two major business expansions:

Hotels and Resorts Operations

The company can now operate hotels, motels, resorts, lodging houses, and guest houses with associated amenities. This includes developing tourism centers, restaurants, conventions, and entertainment facilities. The scope extends to establishing partnerships with hotel chains both in India and abroad.

Mining and Quarrying Activities

Mena Mani Industries is now authorized to engage in comprehensive mining operations including prospecting, exploring, and operating mines and quarries. The company can handle various materials including precious stones, metals like gold, silver, aluminum, iron, and industrial minerals such as limestone, bauxite, and coal.

Strategic Acquisition Update

The board had also approved acquiring JKV Solutions Limited as a wholly-owned subsidiary, to be financed through the preferential equity share issue. This acquisition aligns with the company's diversification strategy into technology services.

Regulatory Compliance

All approved changes comply with the Companies Act, 2013, SEBI guidelines, and Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The formal disclosure was made under the company's CIN: L29199GJ1992PLC018047.