Integrated Filing — IndAS



General information about company
Scrip Code 532896
NSE Symbol MAGNUM
MSEI Symbol NOTLISTED
ISIN INE387I01016
Name of company MAGNUM VENTURES 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-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 13-Aug-2025   14:00:00
End date and time of board meeting 13-Aug-2025   15:40:00
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
There is no default on loan and debt securities in said 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 1157715000
Other income 2663000
Total income 1160378000
2 Expenses
(a) Cost of materials consumed 808074000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 54919000
(d) Employee benefit expense 132761000
(e) Finance costs 89457000
(f) Depreciation, depletion and amortisation expense 139492000
(f) Other Expenses
1 Other Expenses 94841000 94841000
Total other expenses 94841000
Total expenses 1319544000
3 Total profit before exceptional items and tax -159166000
4 Exceptional items 0
5 Total profit before tax -159166000
6 Tax expense
7 Current tax 0
8 Deferred tax 22424000
9 Total tax expenses 22424000
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 -181590000
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 -181590000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -181590000
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 664113000
Face value of equity share capital 10
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 -2.73
Diluted earnings (loss) per share from continuing operations -2.73
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 -2.73
Diluted earnings (loss) per share from continuing and discontinued operations -2.73
24 Debt equity ratio 0.0027
25 Debt service coverage ratio 0.0021
26 Interest service coverage ratio -0.0095
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Ratio: June-25(Qtr) AND March-25(Qtr) AND June-2024 (Qtr) AND 2024-25 (Year ended) n1 Current Ratio 2.17 and 2.33 and 2.58 and 2.33 n2 Debt-Equity Ratio 0.27 and 0.25 and 0.22 and 0.25 n3 Debt Service Coverage Ratio 0.21 and 1 and 0.29 and 5.02 n4 Return on Equity -0.03 and 0.01 and -0.02 and 0.01 n5 Inventory Turnover Ratio 1.85 and 1.90 and 2.20 and 7.48 n6 Trade Receivable Turnover Ratio 1.95 and 2 and 1.51 and 6.39 n7 Trade Payable Turnover Ratio 1.87 and 1.48 and 1.58 and 6.04 n8 Net Capital Turnover Ratio 1.12 and 1.08 and 0.93 and 3.59 n9 Net Profit Ratios -15.69 and 4.53 and -14.47 and 2.40 n10 Return on Capital Employed -0.01 and 0.01 and 0.00 and 0.03 n11 Return on Investments - - - - n12 Interest Service Coverage Ratio -0.95 and 1.31 and -0.04 and 0.99 n13 Long Term Debt to Working Capital 1.59 and 1.38 and 1.47 and 1.38 n14 Operating Profit Margin -13.98 and 2.25 and -8.82 and -0.24 n15 Net Profit Margin -15.69 and 4.54 and -14.47 and 2.40 n16 Current Liability Ratio 0.19 and 0.18 and 0.14 and 0.18 n17 Outstanding Redeemable Preference Shares (Rs. In Lacs) 525 and 525 and 901.25 and 525 n18 Outstanding Debt Excluding Lease liabilities (Rs. In Lacs) 18282.77 and 17058.29 and 15136 and 17058.29 n19 Capital Redemption Reserve (Rs. In Lacs)- - - - n20 Debenture Redemption Reserve (Rs. In Lacs) - - - - n21 Net Worth (Rs. In Lacs) 18864.39 and 20936.61 and 16337.79 and 20936.61 n22 Net Profit after tax (Rs. In Lacs) -1815.89 and 539.43 and -1303.59 and 949.58 n23 Basic and Diluted Earnings per share (Rs. Per share) nBasic EPS -2.73 and 0.82 and -2.18 and 1.45 nDiluted EPS -2.73 and 0.82 and -2.18 and 1.45 n24 Bad Debt to Account Receivable ratio - - - - n25 Total debt to total assets ratio 0.16 and 0.15 and 0.13 and 0.15 n n nNotes: n1.tThis statement has 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 recognised accounting practices and policies to the extent applicable. n2.tNil investors complaint was pending at the beginning of the quarter, during the quarter no complaint was received, Nil Complaint was pending as on 30th June, 2025. n3.tAfter Review by the Audit Committee, the above Financial Results have been approved by the Board of Directors at its meeting held on 13th August, 2025. n4.tThe Company has issued and allotted 18% Listed Secured Non-convertible Debentures (NCD’s) Tranche-I of INR 15 crores on 18h February, 2025 and Tranche-II of INR 15 crores on 18h March, 2025 to NEO Special Credit Opportunities Fund. n5.tThe Company has partially redeemed Non-convertible debentures amounting of Rs. 4.59 Crores, pursuant to the terms attached to such NCDs on 30th June, 2025. n6.tThe Company has proposed issuance of Listed Secured Non-convertible Debentures (NCD’s) aggregating upto INR 400 crores, in tranches, in EGM dated 20th June, 2025. n7.t1,03,25,000 Warrants held by the Promoters and Promoter Group lapsed on 9th May 2025 due to non-exercise of the option for conversion within the stipulated time period. Accordingly, the company had forfeited the 25% money so received against the said warrants. n8.tThe financial results for the quarter ended 30th June, 2025 are available on the Company's website (www.magnumventures.in) and the website of BSE (www.bseindia.com) and NSE (www.nseindia.com) n9.tThe figures for the previous period have been regrouped/ rearranged wherever necessary. n10.tEPS for the Quarter are not annualised. 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 Paper 952810000 952810000
2 Hotel 207568000 207568000
Total Segment Revenue 1160378000
Less: Inter segment revenue 0 0
Revenue from operations 1160378000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper -74504000 -74504000
2 Hotel 4795000 4795000
Total Profit before tax -69709000
i. Finance cost 89457000 89457000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -159166000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper 3122983000 3122983000
2 Hotel 3649202000 3649202000
Total Segment Asset 6772185000 6772185000
Un-allocable Assets 0 0
Net Segment Asset 6772185000 6772185000
4 Segment Liabilities
Segment Liabilities
1 Paper 4535212000 4535212000
2 Hotel 187991000 187991000
Total Segment Liabilities 4723203000 4723203000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4723203000 4723203000
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 Standalone
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