Integrated Filing — IndAS

General information about company
Scrip Code	538891
NSE Symbol	MCLOUD
MSEI Symbol	NOTLISTED
ISIN	INE613C01027
Name of company	MAGELLANIC CLOUD 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	05-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	IT
Start date and time of board meeting	05-May-2025   11:30:00
End date and time of board meeting	05-May-2025   19:00:00
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	1563498000	5972360000
	Other income	28266000	41869000
	Total income	1591764000	6014229000
2	Expenses
(a)	Cost of materials consumed	10520000	28964000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	584926000	2334154000
(e)	Finance costs	69562000	245037000
(f)	Depreciation, depletion and amortisation expense	106062000	424536000
(f)	Other Expenses
1	Cost of service	279367000	798781000
2	Other Expenses	236811000	755547000
	Total other expenses	516178000	1554328000
	Total expenses	1287248000	4587019000
3	Total profit before exceptional items and tax	304516000	1427210000
4	Exceptional items	0	0
5	Total profit before tax	304516000	1427210000
6	Tax expense
7	Current tax	105710000	424915000
8	Deferred tax	-27091000	-25006000
9	Total tax expenses	78619000	399909000
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	225897000	1027301000
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	225897000	1027301000
17	Other comprehensive income net of taxes	61448000	99626000
18	Total Comprehensive Income for the period	287345000	1126927000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	287344000	1126929000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2599000	397000
21	Details of equity share capital
	Paid-up equity share capital	1168790000	1168790000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.38	1.76
	Diluted earnings (loss) per share from continuing operations	0.38	1.76
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.38	1.76
	Diluted earnings (loss) per share from discontinued operations	0.38	1.76
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.76	3.52
	Diluted earnings (loss) per share from continuing and discontinued operations	0.76	3.52
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

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	843390000
	Capital work-in-progress	43566000
	Investment property	0
	Goodwill	2378145000
	Other intangible assets	1060799000
	Intangible assets under development	379260000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	47070000
	Non-current financial assets
	Non-current investments	153586000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	32498000
	Total non-current financial assets	186084000
	Deferred tax assets (net)	0
	Other non-current assets	49425000
	Total non-current assets	4987739000
2	Current assets
	Inventories	90359000
	Current financial asset
	Current investments	0
	Trade receivables, current	2786195000
	Cash and cash equivalents	474833000
	Bank balance other than cash and cash equivalents	58598000
	Loans, current	0
	Other current financial assets	46046000
	Total current financial assets	3365672000
	Current tax assets (net)	445550000
	Other current assets	0
	Total current assets	3901581000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8889320000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1168790000
	Other equity	4005886000
	Total equity attributable to owners of parent	5174676000
	Non controlling interest	4013000
	Total equity	5178689000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1166707000
	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	104139000
	Total non-current financial liabilities	1270846000
	Provisions, non-current	23863000
	Deferred tax liabilities (net)	69783000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1364492000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1295630000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2630000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	231121000
	Total Trade payable	233751000
	Other current financial liabilities	66897000
	Total current financial liabilities	1596278000
	Other current liabilities	245255000
	Provisions, current	4762000
	Current tax liabilities (Net)	499844000
	Deferred government grants, Current
	Total current liabilities	2346139000
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	3710631000
	Total equity and liabilites	8889320000
	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	Actuarial Gains/(Losses) on EmployeenBenefit	-2522000	1263000
2	Gain/loss on revaluation of Intangible assets	52959000	52959000
3	Reversal of Deferred Tax created in previousnyear on Revaluation of Intangible Asset.	0	0
4	Income tax relating to items that will not benreclassified to profit or loss	-3655000	285000
	Total Amount of items that will not be reclassified to profit and loss	46782000	54507000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency Translation Reserve	19599000	60295000
2	Income tax relating to items that will benreclassified to profit or loss	-4933000	-15176000
	Total Amount of items that will be reclassified to profit and loss	14666000	45119000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	61448000	99626000

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			1427210000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			218481000
	Adjustments for decrease (increase) in inventories			27765000
	Adjustments for decrease (increase) in trade receivables, current			-456822000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			75147000
	Adjustments for decrease (increase) in other non-current assets			-48199000
	Adjustments for other financial assets, non-current			26383000
	Adjustments for other financial assets, current			71899000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-131598000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			5530000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			424535000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-299000
	Adjustments for provisions, current			-699000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-133881000
	Adjustments for unrealised foreign exchange losses gains			3659000
	Adjustments for dividend income			0
	Adjustments for interest income			-13649000
	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)			-246472000
	Other adjustments for non-cash items			25947000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-124975000
	Net cash flows from (used in) operations			1302235000
	Dividends received			0
	Interest paid			-218481000
	Interest received			13649000
	Income taxes paid (refund)			103995000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1430370000
	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			0
	Purchase of property, plant and equipment			591624000
	Proceeds from sales of investment property			-10644000
	Purchase of investment property			47019000
	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			13649000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			357000
	Net cash flows from (used in) investing activities	-635281000
	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			-150549000
	Repayments of borrowings			0
	Payments of lease liabilities			98008000
	Dividends paid			16407000
	Interest paid			218481000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-483445000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			311644000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-3659000
	Net increase (decrease) in cash and cash equivalents			307985000
	Cash and cash equivalents cash flow statement at beginning of period			166849000
	Cash and cash equivalents cash flow statement at end of period			474834000