Integrated Filing — IndAS

General information about company
Scrip Code	500290
NSE Symbol	MRF
MSEI Symbol	NOTLISTED
ISIN	INE883A01011
Name of company	MRF 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-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	The Company is dealing mainly in rubber products and has no other reportable segment
Start date and time of board meeting	07-May-2025   11:00:00
End date and time of board meeting	07-May-2025   12:30:00
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	70748200000	281531800000
	Other income	1127800000	4081100000
	Total income	71876000000	285612900000
2	Expenses
(a)	Cost of materials consumed	47204800000	184879800000
(b)	Purchases of stock-in-trade	70000000	284500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2440500000	-5903100000
(d)	Employee benefit expense	4708600000	18851400000
(e)	Finance costs	979300000	3600300000
(f)	Depreciation, depletion and amortisation expense	4327500000	16535500000
(f)	Other Expenses
1	Other expenses	10419000000	42574500000
	Total other expenses	10419000000	42574500000
	Total expenses	65268700000	260822900000
3	Total profit before exceptional items and tax	6607300000	24790000000
4	Exceptional items	0	0
5	Total profit before tax	6607300000	24790000000
6	Tax expense
7	Current tax	1657300000	6084500000
8	Deferred tax	-171100000	12600000
9	Total tax expenses	1486200000	6097100000
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	5121100000	18692900000
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	5121100000	18692900000
17	Other comprehensive income net of taxes	-193700000	10100000
18	Total Comprehensive Income for the period	4927400000	18703000000
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	4927400000	18702900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	100000
21	Details of equity share capital
	Paid-up equity share capital	42400000	42400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		184842200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1207.48	4407.51
	Diluted earnings (loss) per share from continuing operations	1207.48	4407.51
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	1207.48	4407.51
	Diluted earnings (loss) per share from continuing and discontinued operations	1207.48	4407.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For notes, kindly refer corporate announcements

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

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	131994500000
	Capital work-in-progress	11686300000
	Investment property
	Goodwill	0
	Other intangible assets	213300000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	11348200000
	Trade receivables, non-current
	Loans, non-current	76700000
	Other non-current financial assets	315900000
	Total non-current financial assets	11740800000
	Deferred tax assets (net)	3405200000
	Other non-current assets	2665800000
	Total non-current assets	161705900000
2	Current assets
	Inventories	56247800000
	Current financial asset
	Current investments	34134200000
	Trade receivables, current	33702500000
	Cash and cash equivalents	3706400000
	Bank balance other than cash and cash equivalents	58500000
	Loans, current	50200000
	Other current financial assets	1926500000
	Total current financial assets	73578300000
	Current tax assets (net)
	Other current assets	4137900000
	Total current assets	133964000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	295669900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	42400000
	Other equity	184842200000
	Total equity attributable to owners of parent	184884600000
	Non controlling interest	1800000
	Total equity	184886400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3744300000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	7553100000
	Total non-current financial liabilities	11297400000
	Provisions, non-current	2852900000
	Deferred tax liabilities (net)	4623900000
	Deferred government grants, Non-current
	Other non-current liabilities	2413600000
	Total non-current liabilities	21187800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	25304700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	377400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	27842600000
	Total Trade payable	28220000000
	Other current financial liabilities	5022600000
	Total current financial liabilities	58547300000
	Other current liabilities	27541700000
	Provisions, current	3443700000
	Current tax liabilities (Net)	63000000
	Deferred government grants, Current
	Total current liabilities	89595700000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	110783500000
	Total equity and liabilites	295669900000
	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
	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	41800000	16800000
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	151900000	-26900000
5	Total Other comprehensive income	-193700000	10100000

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			24790000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3600300000
	Adjustments for decrease (increase) in inventories			-11562000000
	Adjustments for decrease (increase) in trade receivables, current			-4630100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-658500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1736100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1191700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			16535500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-802300000
	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			-3300000
	Adjustments for dividend income			1500000
	Adjustments for interest income			1120600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2070800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-18200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-187100000
	Net cash flows from (used in) operations			24602900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5924900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18678000000
	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			136300000
	Purchase of property, plant and equipment			13081700000
	Proceeds from sales of investment property			19620000000
	Purchase of investment property			28878600000
	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			276700000
	Cash receipts from repayment of advances and loans made to other parties			241300000
	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			1500000
	Interest received			1038900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			375700000
	Net cash flows from (used in) investing activities	-20823300000
	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			9195100000
	Repayments of borrowings			1010000000
	Payments of lease liabilities			1806200000
	Dividends paid			848200000
	Interest paid			2726200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			15500000
	Net cash flows from (used in) financing activities			2820000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			674700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1000000
	Net increase (decrease) in cash and cash equivalents			675700000
	Cash and cash equivalents cash flow statement at beginning of period			3030700000
	Cash and cash equivalents cash flow statement at end of period			3706400000