Q3 FY26 results filed; auditor flags exceptional items in emphasis of matter

Emphasis Of MatterExceptional ItemResults View source PDF Explain this filing

MANUGRAPH · price

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Nifty Microcap 250market · in no size index; the smallest one is used-0.5%+0.3% vs market

Industrial Products peers, median of 119sector-0.6%+0.4% vs sector

On the reaction day the stock moved 0.3 pts more than Nifty Microcap 250 and 0.4 pts more than its Industrial Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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AI summary

Manugraph India has filed Q3 and 9M FY26 standalone unaudited results. Exceptional item includes a 74.65 lakh rupee retirement liability for workmen, sharply lower than 1,156.11 lakhs in 9M FY25. The company also booked a one-time gain of 219.75 lakhs from selling Kolhapur Unit II assets. Auditor Desai Shah and Associates issued a clean limited review but added an emphasis of matter on exceptional items and their impact on operations.

Likely market impact

Lower retirement liability and one-time asset sale gain are positives. Auditor emphasis of matter flag warrants attention.