Integrated Filing — IndAS



General information about company
Scrip Code 532357
NSE Symbol MUKTAARTS
MSEI Symbol NOTLISTED
ISIN INE374B01019
Name of company Mukta Arts 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-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 12-Aug-2025   12:00:00
End date and time of board meeting 12-Aug-2025   14:15:00
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 367289000
Other income 30062000
Total income 397351000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 15689000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2170000
(d) Employee benefit expense 90258000
(e) Finance costs 31412000
(f) Depreciation, depletion and amortisation expense 47875000
(f) Other Expenses
1 Distributor and Producer's Share 68538000 68538000
2 Other Direct Operation Expenses 824000 824000
3 Other Expenses 200195000 200195000
Total other expenses 269557000
Total expenses 456961000
3 Total profit before exceptional items and tax -59610000
4 Exceptional items 0
5 Total profit before tax -59610000
6 Tax expense
7 Current tax 0
8 Deferred tax 778000
9 Total tax expenses 778000
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 -60388000
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 -545000
16 Total profit (loss) for period -60933000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -60933000
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 112926000
Face value of equity share capital 5
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 -2.7
Diluted earnings (loss) per share from continuing operations -2.7
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 -2.7
Diluted earnings (loss) per share from continuing and discontinued operations -2.7
24 Debt equity ratio -0.009
25 Debt service coverage ratio -0.006
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Software Division 4811000 4811000
2 Equipment Division (including Other income) 419000 419000
3 Theatrical Exibition Division 232560000 232560000
4 Education 140301000 140301000
5 Others 20895000 20895000
Total Segment Revenue 398986000
Less: Inter segment revenue 0 0
Revenue from operations 398986000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software Division -13372000 -13372000
2 Equipment Division (including Other income) 310000 310000
3 Theatrical Exibition Division -26808000 -26808000
4 Education -19758000 -19758000
5 Others 16271000 16271000
Total Profit before tax -43357000
i. Finance cost 31412000 31412000
ii. Other Unallocable Expenditure net off Unallocable income -15158000 -15158000
Profit before tax -59611000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software Division 170500000 170500000
2 Equipment Division (including Other income) 9540000 9540000
3 Theatrical Exibition Division 986138000 986138000
4 Education 551070000 551070000
5 Others 161509000 161509000
Total Segment Asset 1878757000 1878757000
Un-allocable Assets 504152000 504152000
Net Segment Asset 2382909000 2382909000
4 Segment Liabilities
Segment Liabilities
1 Software Division 181391000 181391000
2 Equipment Division (including Other income) 0 0
3 Theatrical Exibition Division -274977000 -274977000
4 Education 468798000 468798000
5 Others 33289000 33289000
Total Segment Liabilities 408501000 408501000
Un-allocable Liabilities 1894363000 1894363000
Net Segment Liabilities 2302864000 2302864000
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 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 0