Integrated Filing — IndAS



General information about company
Scrip Code 526642
NSE Symbol MIRZAINT
MSEI Symbol NOTLISTED
ISIN INE771A01026
Name of company MIRZA INTERNATIONAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 02-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
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 and time of board meeting 02-Aug-2025   13:30:00
End date and time of board meeting 02-Aug-2025   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 1421055000
Other income 4703000
Total income 1425758000
2 Expenses
(a) Cost of materials consumed 580487000
(b) Purchases of stock-in-trade 223219000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -27373000
(d) Employee benefit expense 196139000
(e) Finance costs 22946000
(f) Depreciation, depletion and amortisation expense 79734000
(f) Other Expenses
1 other expenses 321678000 321678000
Total other expenses 321678000
Total expenses 1396830000
3 Total profit before exceptional items and tax 28928000
4 Exceptional items 186144000
5 Total profit before tax 215072000
6 Tax expense
7 Current tax 37700000
8 Deferred tax -712000
9 Total tax expenses 36988000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 178084000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 178084000
17 Other comprehensive income net of taxes -53392000
18 Total Comprehensive Income for the period 124692000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 276404000
Face value of equity share capital 2
27 Details of debt securities
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 1.29
Diluted earnings (loss) per share from continuing operations 1.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.29
Diluted earnings (loss) per share from continuing and discontinued operations 1.29
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Standalone and Consolidated Ind AS Financial Results were reviewed by Audit Committee and subsequently approved by the Board of Directors at their meeting held on Auguest 2, 2025. The Statutory auditors have conducted a limited review of the above unaudited financial results and have expressed an unmodified report on the same. n2. The above Consolidated Financial Results of Mirza International Limited (The Company) and its wholly owned subsidiaries (WOS) i.c, RTS Fashion Limited and Genesis Brands Private Limited are drawn in terms of Regulation 33 of SEBI (LODR) Regulations, 2015. n3. The statement have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind As) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. n4. The format of above Financial Results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to Comply with the requirements of SEBI's Circular CIR/CFD/FAC/62/2016 dated July 05, 2016. n5. Company has already adopted Ind AS 116 in respect of its lease assets In order to align with the Ind AS 116, Company preferred to recognise all its lease hold assets as per Ind AS 116 . Due to adoption of Ind AS 116, rent expenses is reduced by Rs. 9.69 Lacs , whereas depreciation & finance cost is up by Rs. 9.54 Lacs & Rs.9.01 Lacs respactibily & the company has reassessed the Asset/Liabilities under Ind AS 116 “Leases”, resulting into increase in profit before tax of Rs. 8.86 Lacs for the quarter ended on 30.06.2025. n6. The Board of Directors in its meeting held on May 24, 2025 has approved the Scheme of Amalgamation of RTS Fashion Limited (the Transferor Company) with Mirza Internatinal Limited ( the Transferee Company). Subject to necessary approvals. The Transferor Company - RTS Fashion Limited is a foreign company having its registered office in Dubai, the United Arab Emirates. Since the Transferor Company, no new share will be issued pursuant to the Scheme of Amalgamation. the Company has already filed the requisite Application. The Company has already filed the law Tribunal, Allahabad Bench, Prayagraj for necessary direction and order. n7.Figures for the previous period/year have been regrouped/rearranged, whereever necessary to make them comparable with current period figures.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Footwear- Domestic & Export Sale 1213461000 1213461000
2 Tannery - Domestic & Export Sale 459738000 459738000
3 Unallocated 189085000 189085000
Total Segment Revenue 1862284000
Less: Inter segment revenue 250382000 250382000
Revenue from operations 1611902000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Footwear- Domestic & Export Sale 70095000 70095000
2 Tannery - Domestic & Export Sale 3942000 3942000
3 Unallocated 189085000 189085000
Total Profit before tax 263122000
i. Finance cost 20806000 20806000
ii. Other Unallocable Expenditure net off Unallocable income 27244000 27244000
Profit before tax 215072000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Footwear- Domestic & Export Sale 5727567000 5727567000
2 Tannery - Domestic & Export Sale 1310782000 1310782000
3 Unallocated 462497000 462497000
Total Segment Asset 7500846000 7500846000
Un-allocable Assets 0 0
Net Segment Asset 7500846000 7500846000
4 Segment Liabilities
Segment Liabilities
1 Footwear- Domestic & Export Sale 1161920000 1161920000
2 Tannery - Domestic & Export Sale 348462000 348462000
3 Unallocated 236299000 236299000
Total Segment Liabilities 1746681000 1746681000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1746681000 1746681000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 -9928000
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 63320000
5 Total Other comprehensive income -53392000