Integrated Filing — IndAS

General information about company
Scrip Code	543331
NSE Symbol	MOL
MSEI Symbol	NA
ISIN	INE0CT101020
Name of company	MEGHMANI ORGANICS 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	10-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	Multi segment
Description of single segment
Start date and time of board meeting	10-May-2025   11:45:00
End date and time of board meeting	10-May-2025   14:00:00
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	5534612000	20797450000
	Other income	138774000	438727000
	Total income	5673386000	21236177000
2	Expenses
(a)	Cost of materials consumed	2905627000	12857121000
(b)	Purchases of stock-in-trade	-6840000	163765000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	218437000	-382088000
(d)	Employee benefit expense	297026000	1143716000
(e)	Finance costs	193234000	690132000
(f)	Depreciation, depletion and amortisation expense	294874000	1081301000
(f)	Other Expenses
1	Other expenses	1465545000	5587533000
	Total other expenses	1465545000	5587533000
	Total expenses	5367903000	21141480000
3	Total profit before exceptional items and tax	305483000	94697000
4	Exceptional items	0	0
5	Total profit before tax	305483000	94697000
6	Tax expense
7	Current tax	16674000	55000000
8	Deferred tax	90635000	145705000
9	Total tax expenses	107309000	200705000
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	198174000	-106008000
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	198174000	-106008000
17	Other comprehensive income net of taxes	3270000	10545000
18	Total Comprehensive Income for the period	201444000	-95463000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	198174000	-106008000
	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	201444000	-95463000
	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	254314000	254314000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		14898261000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.78	-0.42
	Diluted earnings (loss) per share from continuing operations	0.78	-0.42
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	0.78	-0.42
	Diluted earnings (loss) per share from continuing and discontinued operations	0.78	-0.42
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	15632636000
	Capital work-in-progress	770946000
	Investment property	0
	Goodwill	0
	Other intangible assets	116319000
	Intangible assets under development	54555000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	32118000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	159308000
	Total non-current financial assets	191426000
	Deferred tax assets (net)	0
	Other non-current assets	586834000
	Total non-current assets	17352716000
2	Current assets
	Inventories	5990173000
	Current financial asset
	Current investments	0
	Trade receivables, current	5667821000
	Cash and cash equivalents	226821000
	Bank balance other than cash and cash equivalents	84951000
	Loans, current	4041000
	Other current financial assets	348608000
	Total current financial assets	6332242000
	Current tax assets (net)	69308000
	Other current assets	1109650000
	Total current assets	13501373000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	30854089000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	254314000
	Other equity	14898261000
	Total equity attributable to owners of parent	15152575000
	Non controlling interest	0
	Total equity	15152575000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2832903000
	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	95297000
	Total non-current financial liabilities	2928200000
	Provisions, non-current	156740000
	Deferred tax liabilities (net)	580587000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3665527000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5457590000
	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	5504777000
	Total Trade payable	5504777000
	Other current financial liabilities	637592000
	Total current financial liabilities	11599959000
	Other current liabilities	231192000
	Provisions, current	17429000
	Current tax liabilities (Net)	187407000
	Deferred government grants, Current	0
	Total current liabilities	12035987000
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	15701514000
	Total equity and liabilites	30854089000
	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)
1	Pigment	1526517000	5872144000
2	Agrochemicals	3697401000	14505940000
3	Others	444982000	864688000
	Total Segment Revenue	5668900000	21242772000
	Less: Inter segment revenue	134288000	134288000
	Revenue from operations	5534612000	20797450000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Pigment	-178336000	-547991000
2	Agrochemicals	531031000	1374935000
3	Others	207009000	139409000
	Total Profit before tax	559704000	966353000
	i. Finance cost	193234000	193234000
	ii. Other Unallocable Expenditure net off Unallocable income	60987000	60987000
	Profit before tax	305483000	94697000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Pigment	11740289000	11740289000
2	Agrochemicals	17486401000	17486401000
3	Others	2267786000	2267786000
	Total Segment Asset	31494476000	31494476000
	Un-allocable Assets	-640387000	-640387000
	Net Segment Asset	30854089000	30854089000
4	Segment Liabilities
	Segment Liabilities
1	Pigment	2048457000	2048457000
2	Agrochemicals	4255112000	4255112000
3	Others	428651000	428651000
	Total Segment Liabilities	6732220000	6732220000
	Un-allocable Liabilities	8969294000	8969294000
	Net Segment Liabilities	15701514000	15701514000
	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 Gain on Define Benefit Plans	4121000	14309000
	Total Amount of items that will not be reclassified to profit and loss	4121000	14309000
2	Income tax relating to items that will not be reclassified to profit or loss	694000	3166000
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency Translation Reserve on Translation of Foreign Subsidiary	-209000	-799000
	Total Amount of items that will be reclassified to profit and loss	-209000	-799000
4	Income tax relating to items that will be reclassified to profit or loss	-52000	-201000
5	Total Other comprehensive income	3270000	10545000

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			94697000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			690132000
	Adjustments for decrease (increase) in inventories			-818367000
	Adjustments for decrease (increase) in trade receivables, current			-1386353000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			259187000
	Adjustments for decrease (increase) in other non-current assets			-283463000
	Adjustments for other financial assets, non-current			-16023000
	Adjustments for other financial assets, current			409567000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			632173000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			44881000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1081301000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			17282000
	Adjustments for other financial liabilities, current			18022000
	Adjustments for other financial liabilities, non-current			-2341000
	Adjustments for unrealised foreign exchange losses gains			-17301000
	Adjustments for dividend income			36029000
	Adjustments for interest income			6387000
	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			13537000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			8133000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			607951000
	Net cash flows from (used in) operations			702648000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			40431000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			662217000
	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			950000000
	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			27912000
	Purchase of property, plant and equipment			889097000
	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			77345000
	Interest received			36389000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			107158000
	Net cash flows from (used in) investing activities	309707000
	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			624974000
	Repayments of borrowings			717401000
	Payments of lease liabilities			18092000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			803361000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-913880000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			58044000
	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			58044000
	Cash and cash equivalents cash flow statement at beginning of period			168777000
	Cash and cash equivalents cash flow statement at end of period			226821000