Integrated Filing — IndAS



General information about company
Scrip Code 523792
NSE Symbol MAZDA
MSEI Symbol NOTLISTED
ISIN INE885E01042
Name of company MAZDA 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 05-Aug-2025   19:00:00
End date and time of board meeting 05-Aug-2025   20:25:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Appplicable during this quarter



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 Standalone
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 496312000
Other income 42726000
Total income 539038000
2 Expenses
(a) Cost of materials consumed 216983000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 39269000
(d) Employee benefit expense 98631000
(e) Finance costs 1554000
(f) Depreciation, depletion and amortisation expense 10172000
(f) Other Expenses
1 Labour Charges 42475000 42475000
2 Other Expenses 66715000 66715000
Total other expenses 109190000
Total expenses 475799000
3 Total profit before exceptional items and tax 63239000
4 Exceptional items 0
5 Total profit before tax 63239000
6 Tax expense
7 Current tax 6240000
8 Deferred tax 7851000
9 Total tax expenses 14091000
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 49148000
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 49148000
17 Other comprehensive income net of taxes -429000
18 Total Comprehensive Income for the period 48719000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 40050000
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 2.45
Diluted earnings (loss) per share from continuing operations 2.45
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 2.45
Diluted earnings (loss) per share from continuing and discontinued operations 2.45
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) Notes: n n1.tThe Unaudited Standalone Financial Results have been prepared in accordance with the IndAs as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies Indian Accounting Standards Rules, 2015 and Companies Indian Accounting Standards Amendments Rules, 2016. n n2.tAfter review by the Audit Committee, the Board of Directors of the Company has approved the Standalone financial results at their meeting held on August 05, 2025. n n3.tThe company has reported segment information as per Ind AS 108 Operating segments. nSegment composition consists of Two segments Engineering Division Food Division. n nSegment assets liabilities figures given above are directly identifiable to respective segments and those assets liabilities for corporate services for Head office, Mumbai office Investments have been shown as un allocable. n n4.tFigures of previous periods or year have been regrouped or reclassified wherever considered necessary. n



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 ENGINEERING DIVISION 423712000 423712000
2 FOOD DIVISION 72600000 72600000
Total Segment Revenue 496312000
Less: Inter segment revenue 0 0
Revenue from operations 496312000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 ENGINEERING DIVISION 81489000 81489000
2 FOOD DIVISION 3174000 3174000
Total Profit before tax 84663000
i. Finance cost 1554000 1554000
ii. Other Unallocable Expenditure net off Unallocable income 19870000 19870000
Profit before tax 63239000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 ENGINEERING DIVISION 968150000 968150000
2 FOOD DIVISION 546694000 546694000
Total Segment Asset 1514844000 1514844000
Un-allocable Assets 1178774000 1178774000
Net Segment Asset 2693618000 2693618000
4 Segment Liabilities
Segment Liabilities
1 ENGINEERING DIVISION 205908000 205908000
2 FOOD DIVISION 20330000 20330000
Total Segment Liabilities 226238000 226238000
Un-allocable Liabilities 119396000 119396000
Net Segment Liabilities 345634000 345634000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The company has reported segment information as per Ind AS 108 Operating segments. nSegment composition consists of Two segments Engineering Division and Food Division. n nSegment assets & liabilities figures given above are directly identifiable to respective segments and those assets and liabilities for corporate services for Head office, Mumbai office and Investments have been shown as un allocable. n



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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement benefit of defined benefit plans -2155000 -2155000
2 Income tax expense on remeasurement benefit of defined benefit plans 542000 542000
3 Net fair value gain/(loss) on investments in equity instruments through OCI 1381000 1381000
4 Income tax expense on investments in equity instruments through OCI -197000 -197000
Total Amount of items that will not be reclassified to profit and loss -429000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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
5 Total Other comprehensive income -429000