Integrated Filing — IndAS

General information about company
Scrip Code	500109
NSE Symbol	MRPL
MSEI Symbol	NOTLISTED
ISIN	INE103A01014
Name of company	MANGALORE REFINERY AND PETROCHEMICALS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	26-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Petroleum Products
Start date and time of board meeting	26-Apr-2025   10:00:00
End date and time of board meeting	26-Apr-2025   13:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	276013900000	1092774900000
	Other income	377800000	1532100000
	Total income	276391700000	1094307000000
2	Expenses
(a)	Cost of materials consumed	229554700000	896272100000
(b)	Purchases of stock-in-trade	34000000	105000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3035500000	-4152800000
(d)	Employee benefit expense	1946500000	7002500000
(e)	Finance costs	2454300000	10082500000
(f)	Depreciation, depletion and amortisation expense	3379200000	13470200000
(f)	Other Expenses
1	Excise Duty	30055200000	145958700000
2	Other Expenses	6159500000	24661200000
	Total other expenses	36214700000	170619900000
	Total expenses	270547900000	1093399400000
3	Total profit before exceptional items and tax	5843800000	907600000
4	Exceptional items	0	0
5	Total profit before tax	5843800000	907600000
6	Tax expense
7	Current tax	39500000	39500000
8	Deferred tax	2172900000	587300000
9	Total tax expenses	2212400000	626800000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	3631400000	280800000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	74900000	281300000
16	Total profit (loss) for period	3706300000	562100000
17	Other comprehensive income net of taxes	-162900000	-198500000
18	Total Comprehensive Income for the period	3543400000	363600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3706300000	562100000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-162900000	-198500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	17526000000	17526000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		112169800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.11	0.32
	Diluted earnings (loss) per share from continuing operations	2.11	0.32
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	2.11	0.32
	Diluted earnings (loss) per share from continuing and discontinued operations	2.11	0.32
24	Debt equity ratio	0.9921	0.9921
25	Debt service coverage ratio	0.1997	0.4317
26	Interest service coverage ratio	4.7884	2.4539
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio	Interest Service Coverrage Ratio (Formula) = n n(EBIDTA / Interest and Finance Charges net of amount transferred to expenditure during construction) x 100. n

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	196859000000
	Capital work-in-progress	7201800000
	Investment property	78000000
	Goodwill	3772800000
	Other intangible assets	244300000
	Intangible assets under development	87700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	508600000
	Non-current financial assets
	Non-current investments	43800000
	Trade receivables, non-current	0
	Loans, non-current	1828100000
	Other non-current financial assets	1212500000
	Total non-current financial assets	3084400000
	Deferred tax assets (net)	2360400000
	Other non-current assets	10496200000
	Total non-current assets	224693200000
2	Current assets
	Inventories	77201800000
	Current financial asset
	Current investments	0
	Trade receivables, current	35110200000
	Cash and cash equivalents	101000000
	Bank balance other than cash and cash equivalents	212900000
	Loans, current	271100000
	Other current financial assets	953400000
	Total current financial assets	36648600000
	Current tax assets (net)	0
	Other current assets	5805100000
	Total current assets	119655500000
3	Non-current assets classified as held for sale	100000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	344348800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	17526600000
	Other equity	112169900000
	Total equity attributable to owners of parent	129696500000
	Non controlling interest	0
	Total equity	129696500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	82289700000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	2684700000
	Total non-current financial liabilities	84974400000
	Provisions, non-current	2438300000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	4841100000
	Other non-current liabilities	0
	Total non-current liabilities	92253800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	46376400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	618200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	57528400000
	Total Trade payable	58146600000
	Other current financial liabilities	8538400000
	Total current financial liabilities	113061400000
	Other current liabilities	4950900000
	Provisions, current	3578500000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	807700000
	Total current liabilities	122398500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	214652300000
	Total equity and liabilites	344348800000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the Defined Benefit Plans	-239000000	-296900000
	Total Amount of items that will not be reclassified to profit and loss	-239000000	-296900000
2	Income tax relating to items that will not be reclassified to profit or loss	-83200000	-103400000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gains / (losses) on hedging instruments in cash flow hedges	-9500000	-6700000
	Total Amount of items that will be reclassified to profit and loss	-9500000	-6700000
4	Income tax relating to items that will be reclassified to profit or loss	-2400000	-1700000
5	Total Other comprehensive income	-162900000	-198500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			907600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			10082500000
	Adjustments for decrease (increase) in inventories			5856000000
	Adjustments for decrease (increase) in trade receivables, current			3481800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1646800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-228800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-11520900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			13470200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			584100000
	Adjustments for dividend income			20700000
	Adjustments for interest income			257000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1155700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			18644700000
	Net cash flows from (used in) operations			19552300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			773300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18779000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			300100000
	Purchase of property, plant and equipment			9902900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			4200000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			225000000
	Interest received			0
	Income taxes paid (refund)			22500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-9396100000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			11309800000
	Repayments of borrowings			7571800000
	Payments of lease liabilities			298800000
	Dividends paid			3505200000
	Interest paid			9313200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-9379200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			3700000
	Cash and cash equivalents cash flow statement at beginning of period			97300000
	Cash and cash equivalents cash flow statement at end of period			101000000