Un-Audited Financial Results for the Qtr. ended 30.06.2026

MANGALAM CEMENT Regd. Office: P.O. Aditya Nagar•326520, Morak, Distt. Kola (Raj.I, CIN : L26943RJ1976PLC001705, Website: www.mangalamcement.com, E-mail ; colll!lunication@maogalamcement.cotn MCL/SEC/2026-27 8th August, 2026 The Corporate Relations Department The Corporate Relations Department The National Stock Exchange of India Ltd. Department of Corporate Services Exchange Plaza, 5th Floor, BSE Limited Plot No. C/1, G-Block 25th Floor Bandra-Kurla Complex Phiroze Jeejeebhoy Towers Bandra (E), Mumbai 400 051 Dalal Street, Mumbai – 400 001 Security Code : MANGLMCEM Scrip Code: 502157 Sub: Outcome of Meeting of Board of Directors held on 8th August, 2026 Dear Sir/Madam, In continuation to our earlier letter dated 27th July, 2026, regarding Board Meeting to consider Un-audited Financial Results of the Company for the quarter ended 30th June, 2026. We wish to inform that pursuant to Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Un-audited Financial Results duly approved by the Board of Directors at its meeting held today i.e., on 8th August, 2026. Further, the Statutory Auditors of the Company have carried out the Limited Review of the above results and the Limited Review Reports are also attached. The Board Meeting commenced at 1:30 PM and concluded at 04:10 PM. The above Un-audited Financial Results along with the Limited Review Reports thereon are being made available on the website of the Company ‘www.mangalamcement.com’. You are requested to kindly take the same on record. Thanking You, Yours faithfully, For Mangalam Cement Limited Pawan Kumar Thakur Company Secretary & Compliance Officer Mangalarn Ceme1t Limited UIR'Hti Corporate Office; Bir1e Building.. 10tr-: floor, 9/1 R. N. Mulll1e1jco RtJad, Kolk~1;i • 7QQ 001, Tel.; 033 2243 3707, 9073672432/33/34, Email; kolkata@margalamcem'!nt.e<>m Sing/ii Co. Unit No. 1704, 17th Floor, ~ World Trade Tower, (WTT), DND Flyway, Sector 16, Noida 201 301 (India) T +91 (0120) 297 0005, 92055 75996 Chartered Accountants E newdelhi@si.nghico.com www.singhico.com Independent Auditor's Review Report on Unaudited Financial Results for the quarter ended June 30, 2026 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended To the Board of Directors of Mangalam Cement Limited 1. We have reviewed the accompanying statement of unaudited financial results of Mangalam Cement Limited (the "Company") for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and 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, and other accounting principles generally accepted in India. Our responsibility is to issue a report 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial results are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results read with notes therein, prepared in all material respects in accordance with the applicable accounting standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms 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. Chartered Accountants Vineet Mahipal Place: Naida (Delhi - NCR) Partner Date: August 8, 2026 Membership No. 508133 UDIN: 26508133VYLKVP9297 Page 1 of 1 Offices : Kolkata, Delhi NCR, Mumbai, Chennai, Bengaluru, Pune & Raipur MANGALAMC EMENTL IMITED Concrete Ka Sachcha Saathi Regd.Office: P.O. Adityanagar-326520, Morak, Distt. Kota (Rajasthan) CIN-L26943RJ1976PLC001705 Website : www.mangalamcement.com email : communication@mangalamcement.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE-2026 {Rs. in Lakhs) Quarter ended Year ended Sr. Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 AUDITED UNAUDITED UNAUDITED AUDITED (Refer note-2) Revenue from Operations 45521.73 49040.10 45174.26 175840.61 2 Other Income 1060.75 1627.13 1062.35 4397.35 3 Total Income (1 + 2) 46582.48 50667.23 46236.61 180237.96 4 Ex~enses a) Cost of Materials Consumed 5518.84 7628.74 7018.10 30756.21 b) Change in Inventories of Finished Goods and 3456.57 4196.02 (2019.53) (3504.46) Work-in-Progress c) Employee Benefits Expense 3617.92 3549.54 3741.85 14072.08 d) Power and Fuel 10371.12 10306.90 10984.90 46452.00 e) Freight and Forwarding 10206.85 10784.73 10577.71 39967.15 f) Finance Costs 1826.82 1641.22 1650.90 6404.25 g) Depreciation and Amortisation Expenses 2207.27 2006.40 2015.23 8085.10 h) Other Expenses 7012.90 7176.48 7353.14 26410.93 TOTAL EXPENSES 44218.29 47290.03 41322.30 168643.26 5 Profit Before Exceptional item and Tax (3-4) 2364.19 3377.20 4914.31 11594.70 6 Exceptional item (Refer note-3) 2072.82 2175.75 7 Profit Before Tax (5-6) 2364.19 1304.38 4914.31 9418.95 8 Tax ex~ense a) Current Tax 725.60 621.17 873.36 2037.83 b) Deferred Tax charge/(credit) (168.52) (5840.25) 815.02 (5513.91) Total Tax 557.08 (5219.08} 1688.38 (3476.08) 9 Net Profit for the Period (7-8) 1807.11 6523.46 3225.93 12895.03 10 Other Com~rehensive Income a) Items that will not be reclassified to Profit or Loss 5.54 45.91 47.52 79.19 b) Tax relating to item that will not be reclassified to Profit (1.39) (9.22) (16.60) (20.85) or Loss Total Other Comprehensive Income (a+b) 4.15 36.69 30.92 58.34 11 Total Comprehensive Income (9+10) 1811.26 6560.15 3256.85 12953.37 12 Paid up Equity Share Capital 2749.73 2749.73 2749.73 2749.73 ( Face value Rs.10/-) 13 Other Equity 94979.50 14 Basic and Diluted EPS (in Rs.) 6.57 23.72 11.73 46.90 NOTES 1. The Company has one reportable segment, which is cement. 2. The figures for three months ended 31st March 2026 are the balancing figure between audited figures in respect of the full financial year and unaudited published figures up to nine months of relevant financial year. 3. During the quarter and year ended March 31, 2026, the Company recognized exceptional items of <'123.30 lakhs towards additional liability arising from the implementation of the New Labour Codes effective November 21, 2025 and <2,052.45 lakhs, being 50% provision against the outstanding advance paid to a foreign supplier for Petcoke, where delivery did not materialize. The Company has initiated legal proceedings, received AED 1.80 million towards part recovery, and remains hopeful of recovering the balance. This has been disclosed as 'Exceptional Items' in the results. 4. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 8th August, [Showing first 8,000 characters — download PDF for full document]