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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 10-08-2026   19:00:00
End date and time of board meeting 10-08-2026   19:45:00
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 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 Applicable during the quarter



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 8,033.90 8,033.90
Other income 359.49 359.49
Total income 8,393.39 8,393.39
2 Expenses
(a) Cost of materials consumed 2,942.95 2,942.95
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,679.17 1,679.17
(d) Employee benefit expense 1,131.44 1,131.44
(e) Finance costs 18.25 18.25
(f) Depreciation, depletion and amortisation expense 113.25 113.25
(f) Other Expenses
1 Labour Charges 608.25 608.25
2 Other Expenses 938.52 938.52
Total other expenses 1,546.77 1,546.77
Total expenses 7,431.83 7,431.83
3 Total profit before exceptional items and tax 961.56 961.56
4 Exceptional items 0.00 0.00
5 Total profit before tax 961.56 961.56
6 Tax expense
7 Current tax 161.50 161.50
8 Deferred tax 66.63 66.63
9 Total tax expenses 228.13 228.13
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 733.43 733.43
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 733.43 733.43
17 Other comprehensive income net of taxes (20.39) (20.39)
18 Total Comprehensive Income for the period 713.04 713.04
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 400.50 400.50
Face value of equity share capital 2 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 3.66 3.66
Diluted earnings (loss) per share from continuing operations 3.66 3.66
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.66 3.66
Diluted earnings (loss) per share from continuing and discontinued operations 3.66 3.66
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: 1. The Unaudited Standalone Financial Results have been prepared in accordance with the Ind-AS 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. 2. After review by the Audit Committee, the Board of Directors of the Company has approved the Standalone financial results at their meeting held on August 10, 2026. 3. The company has reported segment information as per Ind AS 108 “Operating segments”. Segment composition consists of Two segments i.e. Engineering Division & Food Division. Segment 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 unallocable. 4. Figures of previous periods/year have been regrouped / reclassified wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 ENGINEERING DIVISION 6,738.88 6,738.88
2 FOOD DIVISION 1,295.02 1,295.02
Total Segment Revenue 8,033.90 8,033.90
Less: Inter segment revenue 0.00 0.00
Revenue from operations 8,033.90 8,033.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 ENGINEERING DIVISION 1,160.54 1,160.54
2 FOOD DIVISION 179.43 179.43
Total Profit before tax 1,339.97 1,339.97
i. Finance cost 18.25 18.25
ii. Other Unallocable Expenditure net off Unallocable income 360.16 360.16
Profit before tax 961.56 961.56
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 ENGINEERING DIVISION 15,721.70 15,721.70
2 FOOD DIVISION 6,264.48 6,264.48
Total Segment Asset 21,986.18 21,986.18
Un-allocable Assets 10,324.62 10,324.62
Net Segment Asset 32,310.80 32,310.80
4 Segment Liabilities
Segment Liabilities
1 ENGINEERING DIVISION 4,585.31 4,585.31
2 FOOD DIVISION 644.29 644.29
Total Segment Liabilities 5,229.60 5,229.60
Un-allocable Liabilities 1,434.46 1,434.46
Net Segment Liabilities 6,664.06 6,664.06
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 3. The company has reported segment information as per Ind AS 108 “Operating segments”. Segment composition consists of Two segments i.e. Engineering Division & Food Division. Segment 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 unallocable.



Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 (36.18) (36.18)
2 Income tax expense on remeasurement benefit of defined benefit plans 9.11 9.11
3 Net fair value gain/(loss) on investments in equity instruments through OCI 7.80 7.80
4 Income tax expense on investments in equity instruments through OCI (1.12) (1.12)
Total Amount of items that will not be reclassified to profit and loss (20.39)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income (20.39) (20.39)