Integrated Filing — IndAS

General information about company
Scrip Code	523828
NSE Symbol	MENONBE
MSEI Symbol	NOTLISTED
ISIN	INE071D01033
Name of company	MENON BEARINGS 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-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	Single segment
Description of single segment	Auto Components & engineering parts thereof.
Start date and time of board meeting	15-May-2025   11:00:00
End date and time of board meeting	15-May-2025   12:35:00
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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://cloud.blueboxnetwork.pro/external/487e3007327e511ee028b57cda563f42b09c3b3e145864af0208e132f1e44b70
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
Not Applicable to the Company

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	456193000	1653622000
	Other income	8668000	25168000
	Total income	464861000	1678790000
2	Expenses
(a)	Cost of materials consumed	177153000	679816000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1089000	-11104000
(d)	Employee benefit expense	74878000	292092000
(e)	Finance costs	4030000	27653000
(f)	Depreciation, depletion and amortisation expense	11120000	42380000
(f)	Other Expenses
1	Operating Expenses	72016000	264933000
2	Other Expenses	45788000	114883000
	Total other expenses	117804000	379816000
	Total expenses	386074000	1410653000
3	Total profit before exceptional items and tax	78787000	268137000
4	Exceptional items	0	0
5	Total profit before tax	78787000	268137000
6	Tax expense
7	Current tax	19388000	65988000
8	Deferred tax	576000	576000
9	Total tax expenses	19964000	66564000
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	58823000	201573000
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	58823000	201573000
17	Other comprehensive income net of taxes	818000	-3028000
18	Total Comprehensive Income for the period	59641000	198545000
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	56040000	56040000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		1264582000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.05	3.6
	Diluted earnings (loss) per share from continuing operations	1.05	3.6
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	1.05	3.6
	Diluted earnings (loss) per share from continuing and discontinued operations	1.05	3.6
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes:- n1)tThe above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15.05.2025. n n2)tThe above results have 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 recognized accounting practices and policies to the extent applicable. n n3)tDuring the financial year 2024-25, the Company declared and paid Interim Dividend of Rs. 2.00/- (Rupees Two only) per share on Equity Shares having face value of Re. 1/- (Rupee One only) each, i.e. 200% on Paid up Capital of the Company. n n4)tBelow is the table showing performance of the Company: - n n 2024-25 Q4 2023-24 Q4t n nt n n1tTotal Income (Crs) t65.50t54.80t19.53% n2tEBITDA (Crs)t11.70t11.13t5.00% n3tPBT (Crs)t9.32t8.07t15.47% n4tPAT (Crs)t6.60t5.62t17.44 % n n5)tThe figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year upto 31st March, 2025 and 31st March, 2024 and the unaudited year-to-date figures upto 31st December, 2024, being the date of the end of the third quarter of the financial year, which were subjected to limited review. n n6)tFigures for the quarter and year ended 31.03.2024 include figures of Menon Alkop which was division of MBL now wholly owned subsidiary i.e. Menon Alkop Ltd. & hence figures for the quarter and year ended 31.03.2025 do not include the figures of Menon Alkop Ltd.. n n7)tThe Company’s business activity falls within a single primary segment i.e. Auto Components and engineering parts thereof. n n8)tThe figures have been re-grouped/re-arranged/re-classified/re-worked wherever necessary to conform to the current year accounting treatment. n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	744223000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	335326000
	Trade receivables, non-current	0
	Loans, non-current	14303000
	Other non-current financial assets	0
	Total non-current financial assets	349629000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1093852000
2	Current assets
	Inventories	156573000
	Current financial asset
	Current investments	0
	Trade receivables, current	386389000
	Cash and cash equivalents	117667000
	Bank balance other than cash and cash equivalents	16515000
	Loans, current	52484000
	Other current financial assets	0
	Total current financial assets	573055000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	729628000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1823480000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	56040000
	Other equity	1264837000
	Total equity attributable to owners of parent	1320877000
	Non controlling interest
	Total equity	1320877000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	150476000
	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	4288000
	Total non-current financial liabilities	154764000
	Provisions, non-current	0
	Deferred tax liabilities (net)	37179000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	191943000
	Current liabilities
	Current financial liabilities
	Borrowings, current	136617000
	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	95781000
	Total Trade payable	95781000
	Other current financial liabilities	63956000
	Total current financial liabilities	296354000
	Other current liabilities	14306000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	310660000
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	502603000
	Total equity and liabilites	1823480000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/ (Losses) on defined benefit plans (Net of Tax)	818000	-3028000
	Total Amount of items that will not be reclassified to profit and loss	818000	-3028000
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
	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	818000	-3028000

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			268137000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			27653000
	Adjustments for decrease (increase) in inventories			-9819000
	Adjustments for decrease (increase) in trade receivables, current			-67460000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			230186000
	Adjustments for decrease (increase) in other non-current assets			1130000
	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			17079000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9988000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			42381000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-27000
	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			8813000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3068000
	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)			-3027000
	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)			236203000
	Net cash flows from (used in) operations			504340000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			65988000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			438352000
	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			743000
	Purchase of property, plant and equipment			245474000
	Proceeds from sales of investment property			2325000
	Purchase of investment property			215721000
	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			-112171000
	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			8813000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1577000
	Net cash flows from (used in) investing activities	-338720000
	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			18351000
	Payments of lease liabilities			799000
	Dividends paid			112080000
	Interest paid			27653000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-158883000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-59251000
	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			-59251000
	Cash and cash equivalents cash flow statement at beginning of period			193433000
	Cash and cash equivalents cash flow statement at end of period			134182000