Integrated Filing — IndAS

General information about company
Scrip Code	533286
NSE Symbol	MOIL
MSEI Symbol	NOTLISTED
ISIN	INE490G01020
Name of company	MOIL 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Multi segment
Description of single segment
Start date and time of board meeting	30-Apr-2025   15:40:00
End date and time of board meeting	30-Apr-2025   17:25:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	2023-05-26
Indicate Company website link for updated RPT policy of the Company	https://moil.nic.in/userfiles/Related_Party_Transaction_Policy.pdf
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
The Company is not having any Loan and debt securiteis.

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	Standalone	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	4333902000	15849409000
	Other income	248148000	1113758000
	Total income	4582050000	16963167000
2	Expenses
(a)	Cost of materials consumed	51814000	250273000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-146135000	-727295000
(d)	Employee benefit expense	1495393000	5639363000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	390758000	1521304000
(f)	Other Expenses
1	Consumption of stores and spares etc.	357345000	1257834000
2	Other expenses	1180521000	4153867000
	Total other expenses	1537866000	5411701000
	Total expenses	3329696000	12095346000
3	Total profit before exceptional items and tax	1252354000	4867821000
4	Exceptional items	0	0
5	Total profit before tax	1252354000	4867821000
6	Tax expense
7	Current tax	283034000	1261982000
8	Deferred tax	-187189000	-210532000
9	Total tax expenses	95845000	1051450000
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	1156509000	3816371000
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	0	0
16	Total profit (loss) for period	1156509000	3816371000
17	Other comprehensive income net of taxes	-631185000	-631215000
18	Total Comprehensive Income for the period	525324000	3185156000
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	2034852000	2034852000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		24344132000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.68	18.76
	Diluted earnings (loss) per share from continuing operations	5.68	18.76
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	5.68	18.76
	Diluted earnings (loss) per share from continuing and discontinued operations	5.68	18.76
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1.The above results, reviewed by the Audit Committee, have been approved by the Board of Directors in its meeting held on 30th April,2025 and have been reviewed by Statutory Auditors of the company. This 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. n n2.The Board has recommended final dividend of Rs.1.61/- per equity share for the financial year 2024-25 subject to the approval of shareholders at the ensuing Annual General meeting of the Company, in addition to Rs.4.02/- per equity share already paid as interim dividend. n n3. Information about investor complaints for the quarter : Opening - Nil, received during the quarter- 1, resolved during the quarter -1 and pending as on 31.03.2025 - Nil. n n4. MOIL has no subsidiary/associate/joint venture company as on 31st March,2025. n n5. Previous period's figures have been regrouped/reclassified, wherever necessary to make them comparable. The figures for the quarter ended 31st March,2025/2024 are balancing figures between the audited figures of full year and reviewed figures upto 31st December,2024/2023.

Remarks
Debt equity ratio	MOIL is a debt free Company.
Debt service coverage ratio	MOIL is a debt free Company.
Interest service coverage ratio	MOIL is a debt free Company.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	8521392000
	Capital work-in-progress	4653899000
	Investment property	0
	Goodwill	0
	Other intangible assets	675611000
	Intangible assets under development	418326000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	76656000
	Trade receivables, non-current	0
	Loans, non-current	17005000
	Other non-current financial assets	407441000
	Total non-current financial assets	501102000
	Deferred tax assets (net)	499243000
	Other non-current assets	1151077000
	Total non-current assets	16420650000
2	Current assets
	Inventories	2884968000
	Current financial asset
	Current investments	699169000
	Trade receivables, current	1455521000
	Cash and cash equivalents	28104000
	Bank balance other than cash and cash equivalents	8971869000
	Loans, current	36333000
	Other current financial assets	430377000
	Total current financial assets	11621373000
	Current tax assets (net)	399901000
	Other current assets	765693000
	Total current assets	15671935000
3	Non-current assets classified as held for sale	20957000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	32113542000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2034852000
	Other equity	24344132000
	Total equity attributable to owners of parent	26378984000
	Non controlling interest
	Total equity	26378984000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	24339000
	Total non-current financial liabilities	24339000
	Provisions, non-current	1313833000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1338172000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, 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	460511000
	Total Trade payable	460511000
	Other current financial liabilities	2517616000
	Total current financial liabilities	2978127000
	Other current liabilities	624211000
	Provisions, current	794048000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4396386000
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	5734558000
	Total equity and liabilites	32113542000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Mining products	4018094000	14786442000
2	Manufactured products	360091000	1238914000
3	Power	47150000	190296000
	Total Segment Revenue	4425335000	16215652000
	Less: Inter segment revenue	91434000	91434000
	Revenue from operations	4333901000	15849409000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Mining products	898603000	3457642000
2	Manufactured products	90971000	211826000
3	Power	14632000	84595000
	Total Profit before tax	1004206000	3754063000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	-248148000	-248148000
	Profit before tax	1252354000	4867821000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Mining products	18320597000	18320597000
2	Manufactured products	641376000	641376000
3	Power	616619000	616619000
	Total Segment Asset	19578592000	19578592000
	Un-allocable Assets	12534950000	12534950000
	Net Segment Asset	32113542000	32113542000
4	Segment Liabilities
	Segment Liabilities
1	Mining products	3181349000	3181349000
2	Manufactured products	117910000	117910000
3	Power	94495000	94495000
	Total Segment Liabilities	3393754000	3393754000
	Un-allocable Liabilities	2340803000	2340803000
	Net Segment Liabilities	5734557000	5734557000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss	-844315000	-844068000
	Total Amount of items that will not be reclassified to profit and loss	-844315000	-844068000
2	Income tax relating to items that will not be reclassified to profit or loss	-213130000	-212853000
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	0
5	Total Other comprehensive income	-631185000	-631215000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4867821000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-760165000
	Adjustments for decrease (increase) in trade receivables, current			638387000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-329529000
	Adjustments for decrease (increase) in other non-current assets			-277084000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			384000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1378718000
	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			1521304000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			712329000
	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			-93662000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-628928000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			737096000
	Net cash flows from (used in) operations			5604917000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1261982000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4342935000
	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			98806000
	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			0
	Purchase of property, plant and equipment			3219493000
	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			0
	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			0
	Interest received			712329000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-970472000
	Net cash flows from (used in) investing activities	-3378830000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			1336898000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1212000
	Net cash flows from (used in) financing activities			-1335686000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-371581000
	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			-371581000
	Cash and cash equivalents cash flow statement at beginning of period			399685000
	Cash and cash equivalents cash flow statement at end of period			28104000