Integrated Filing (Finance) Ind AS

MALANKARA PLANTATIONS LIMITED

General Information
Scrip code*	000000
NSE Symbol*	NOTLISTED
MSEI Symbol*	MPL
ISIN*	INE09SR01016
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-10-2025
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Half Yearly
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting	Multi segment
Description of single segment
Start date of board meeting	07-11-2025
Start time of board meeting	11:00:00
End date of board meeting	07-11-2025
End time of board meeting	12:00:00
Whether cash flow statement is applicable on company	false
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	634.00	634.00
	Other income	45.49	45.49
	Total income	679.49	679.49
2	Expenses
(a)	Cost of materials consumed	60.88	60.88
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	82.34	(82.34)
(d)	Employee benefit expense	414.16	414.16
(e)	Finance costs	3.69	3.69
(f)	Depreciation, depletion and amortisation expense	34.64	34.64
(g)	Other Expenses
1	Other Expenses	116.55	116.55
	Total other expenses	116.55	116.55
	Total expenses	547.58	547.58
	Total profit before exceptional items and tax	131.91	131.91
4	Exceptional items	342.55	342.55
5	Total profit before tax	474.46	474.46
6	Tax expense
7	Current tax	25.71	25.71
8	Deferred tax	0.00	0.00
9	Total tax expenses	25.71	25.71
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	448.75	448.75
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	448.75	448.75
17	Other comprehensive income net of taxes	0.00	0.00
18	Total Comprehensive Income for the period	448.75	448.75
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests	0.00	0.00
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0.00	0.00
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0.00	0.00
21	Details of equity share capital
	Paid-up equity share capital	325.16	325.16
	Face value of equity share capital	10	10.00
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.87	12.87
	Diluted earnings (loss) per share from continuing operations	12.87	12.87
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0.00
	Diluted earnings (loss) per share from discontinued operations	0	0.00
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	12.87	12.87
	Diluted earnings (loss) per share from continuing and discontinued operations	12.87	12.87
24	Debt equity ratio	0.0005	0.0500
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	RUBBER DIVISION	410.11	410.11
2	TEA DIVISION	603.22	603.22
	Total Segment Revenue	1,013.33	1,013.33
	Less: Inter segment revenue	0.00	0.00
	Revenue from operations	1,013.33	1,013.33
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	RUBBER DIVISION	82.29	82.29
2	TEA DIVISION	39.32	(39.32)
	Total Profit before tax	42.97	42.97
	i. Finance cost	0.00	0.00
	ii. Other Unallocable Expenditure net off Unallocable income	0.00	0.00
	Profit before tax	42.97	42.97
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	RUBBER DIVISION	0.00	0.00
2	TEA DIVISION	0.00	0.00
	Total Segment Assets	0.00	0.00
	Un-allocable Assets	0.00	0.00
	Net Segment Assets	0.00	0.00
4	Segment Liabilities
	Segment Liabilities
1	RUBBER DIVISION	0.00	0.00
2	TEA DIVISION	0.00	0.00
	Total Segment Liabilities	0.00	0.00
	Un-allocable Liabilities	0.00	0.00
	Net Segment Liabilities	0.00	0.00
	Disclosure of notes on segments

Amount in (Lakhs)

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income

Amount in (Lakhs)

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4,155.41
	Capital work-in-progress	1,687.06
	Investment property	132.05
	Goodwill	0.00
	Other intangible assets	9.86
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	1,179.88
	Non-current financial assets
	Non-current investments	0.00
	Trade receivables, non-current	0.00
	Loans, non-current	240.46
	Other non-current financial assets	183.56
	Total non-current financial assets	424.02
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	7,588.28
2	Current assets
	Inventories	633.74
	Current financial asset
	Current investments	0.00
	Trade receivables, current	310.56
	Cash and cash equivalents	3.76
	Bank balance other than cash and cash equivalents	2,889.89
	Loans, current	0.00
	Other current financial assets	628.59
	Total current financial assets	3,832.80
	Current tax assets (net)	0.00
	Other current assets	0.00
	Total current assets	4,466.54
3	Non-current assets classified as held for sale	0.00
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	12,054.82
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	325.16
	Other equity	9,569.28
	Total equity attributable to owners of parent	9,894.44
	Non controlling interest	1.64
	Total equity	9,896.08
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	72.53
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities	0.00
	Total non-current financial liabilities	72.53
	Provisions, non-current	617.94
	Deferred tax liabilities (net)	272.96
	Deferred government grants, Non-current	0.00
	Other non-current liabilities	0.00
	Total non-current liabilities	963.43
	Current liabilities
	Current financial liabilities
	Borrowings, current	381.28
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	138.16
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	182.14
	Total Trade payable	320.30
	Other current financial liabilities	310.39
	Total current financial liabilities	1,011.97
	Other current liabilities	183.34
	Provisions, current	0.00
	Current tax liabilities (Net)	0.00
	Deferred government grants, Current	0.00
	Total current liabilities	1,195.31
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	2,158.74
	Total equity and liabilites	12,054.82
	Disclosure of notes on assets and liabilities