General Updates

Manorama Industries Limited KHASRA No.· 2449-2610, Panwani Road, Near June 29, 2026 Birkooi lodustrial Artt, Mahas•mund (C.G.}-493445 To, To. The Manager TheManaeer listing Department listing Department BSE Limited ("BSE") National Stock Exchange of Indra limited ("NSE") Phi,oze Jeejeebhoy Towers, "Exchanae Plaza". C-1. Block G, Dalal Street. Sandra Kuna Complex. Sandra (E), Mumbai- 400001 Mumbai- 400 051 Scrip Code: 541974 Symbol: MANORAMA ISIN: l~EOOVM01036 !SIN: INEOOVMOW36 Subject: Audited Standalone and Consolidated Financial Statements for the financial year ended March 31, 2026. Dear Sir/Madam, We refer to ourearher intimation dated May U, 2026, wherein it was informed that the Board or Directors or the Company al IIS meeting held on Monday, May 11. 2026, considered and approved, inler-ana. the Au:lited Standalone~nd Consolidaled ttnancial Results of the Company for the quartet and ye..ar ended March 31,. 2026. In furtherance to the aforesaid mlimat,on, please find endosed the /\udlled Standalone and Consolidated Financial StatemenlS or the Company for the year ended March 31, 2026, along with lhe audit reports issued thereon by lhe Statutory Auditor of lhe Company. Please note the same remain subject to adoption b-1 lhe shareholders at the ensuing Annual General Meeting of the Company. The same are also available on the website or the Company at J!!!NW.manoramagroup.co.in You are requested to lake the same on record. Thanking you, Yourslailhfully, For Manorama Industries Limited Deepak Sharma Company Secretary & Compliance Officer Membership No: A48707 Place: Raipur End.: as above Corporate Office: Certifications: Registered Office: F-6.Anupam Nap,-. ISO 9CJOI, ISO 14001 & ISO 45001, Cttlifd Campoy 7Vl.7Ut 'flooc. Dom.au Build.inc. Rai-pu1'492087. C'knltiscarl. hdia M:a.nu.f■cturizi:: & S11pplyiai ditJuu.t products S1.bar Pt:na. Compla £-mail: iaro@maaoruucrvllJ).C'O,in. -( Ccr1m«l lor RSPO, Kaili«, Ualal (MO!). Aadht:ri Uda Road,_ Aadltcri TrL: +91-nt.J:1&3071, 2232457 UOYadis Commilkd bad~ urtilicd & Sdr.1 SM.ETA 4--Pilllr Cr:rtilir:d Mumbai-400059. •t.abn..ibtn. ladia T~ldu: +9t-:77l40569SB A C..u._,.t of h,..U. Rc-Cll&lllud Stu E'.l.p•r1 HHtc Td. Oll49743611, Ol2610Al41 CIN; Ll5142Mll2005l'LC24Jffl MSMEUDCOU> """'.cuoorama,vvup.co.ia CSTIN: llMECMJ1l6CJZJ CSTIN-2JAAE00726CIZR JDS Chad)HS..J.stFloor. Sing/ii el Co. 6. c~tr.tt A,.,C!:foa,,ie_ ~ be-Colony. R:2ipu, ~ ""92 001. Chhottisg.M'I (It'd.,) T "-91 (7hJ A9122SS Chartered Accountants &: <aipu~~o..co.n ~..ghko,r:orn INDEPENDENT AUDITOR'S REPORT TO TIIE MEMBERS OF MANORAMA INi>USTR:IF.S I.IMl'l'EO Report on the Audit of 11,e Standalone flaanc.ial Slllitemenll! Opinion We have audited the accompanying s-iandalone financial statements of MANORAMA INOUS'fRlES UJ\IITED (the ..C ompany"}, wh.ich comprise the Balance Sheet as at March 31, 2026, the Statement of Profit and Loss (including Other ComprehensM: Income). the Statement of Changes in Equity std the S1a1cmcn1 of Cash Flows for the year endeil on that date and a summary of material accounting policies and other explanatory information (hereinafter referred to as the "standalone financial stalements''). Ju our opinion and 10 the best of our infonnation and according to the explanations given 10 us, the -aforesaid standalone financial statements give the information required by lhe Companies Act,-2013 (the ~Act") in the manner so required and give a true and fair view in conformity with the lodian Accounting Standards prescdbed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS") and omer accounting principles generally accepted in India, of the .state ofa ffairs of the Company as at March 31,202.6 and its profit, total oomprehensive income, changes in equity and its cash flows for the year ended on that date. Buis ror Opinioa We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing ("SA"s) specified under section 143(10.) or the AcL Our responsibilities under those Staudards are funber described in the Auditor's Responsibilities for the Audit of the Standalone financial Statements section ofourrcpon. We arc independent oftbe Company in accordance with the Code of Ethics issued by the Institute of Chanered Accounlllnts of India ("ICAI~) togetlter with the ethical requirements that are ~l•v~nl to our ~udit of die standalone financw rutemenlS under the provi.ioos oft he Act the Rules made thereunder, and we have fulfilled our other ethical re>ponsibilitics in accordance with lhcsc requiremems and the ICArs Q:,deofElhics. We believe that the auditevidenceoblained by us is sufficient and appropriate 10 provide a basis for our audit opinion on the standalone financial statements. Key Aa d.it Mallen Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the ~tandalone fmancial stau,ments of the current perioll Thc,;e mam:n were addressed in the conteKrnf our audit or the standalone f111aocial ststc:ments as a whole, and in fonnin.; our opinion thereon, and we dcr not provide a separate opinion on. these matters. We bate determined that there are no key audit mauers 10 communicate in our repon.. Information Other tllao tbeSta»dalo■eFi11J1ncial Statementsaod Auditor's Report Thereon The Company's Board of DirectQIS is res-p011sible for the other information. Che other infonnation comprhcs the infonnruion included in tho Manai;cmon1 Oi6CussJoo and Analysis, Board's Report including Annexures to BQanl's Report, Business Responsibility Repon o orate Governance and Shareholder's lnfonnation, but does not include the standalone .fin and our auditor's rcp.,rt tbc:rcon. ,;; :;, ,,,❖ o/>""d A~~o Ofiica.. ,....,"'MnfNitOdhl.d,,em,.i,~A. ............. &A.,._ Sing/ii Co. Chartered Accountants ....... contd. Our opinion on the <landalone financial statements docs not cover the othe, information and we do not express any fom, Qf assurance conclusion thc:n:on. In connection with our audit of the standalone financial statements, our r,:sponsibiUty is to read the other information and, in doing so, "oruirler wht:lhcr tile other infonnation is materially inconsistent with the standalone fillancial statements or our knowledge obtained during the course of our audit or otherwise appea,:s 10 be materially misstated. If, based on the worlc we have performed. we conclude, that there is a material misstatement of this other information, "'" arc required to rtpO<t that fact. We have nothing 10 report in this regard. Mll02gcment's Responsibilities for tbe Standalone P-UlllDcial Statements The Company's Board ofD irectors is responsible fa tl'ie matters stated in settioo 134(5) oft he Act with respect to the preparation of these standalone finaneiail statements that give a true and fair view of the financial positloo., fmancial performance, including other compreho:nsive incoxnc, changes in equity a11d cash flows of the Company in acconla11cc with the Ind AS and other accounting principles generally accepted in India. This responsibility al.so includes :maintenance of adequate accounting reconls in accordance with the provisions of the. Act fa safeguarding the assets of the Company and tor preventing a11d detecting frauds and othCT irregularities; selcetion and application of appropriate accounting policies; making judgments and es1imates that are reasonable and prudent; and design, implementation and maintenance of adequate inlemal financial controls. that were operating effectively for ensuring !he accuracy and Completeness of the accounting records, rclevanl lo the preparation and presentation of !he standalone financial staremems that give a true and fa.ir view and are free fron material misstatement, whether due to fraud or error. In preparing the standalone financial statements, management is responsible lb.assessing the Company's ability to continue as a going concern, disclosing, as appli [Showing first 8,000 characters — download PDF for full document]