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	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	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

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	638152000	2392780000
	Other income	16821000	44971000
	Total income	654973000	2437751000
2	Expenses
(a)	Cost of materials consumed	248979000	1011328000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2249000	-30038000
(d)	Employee benefit expense	106809000	414745000
(e)	Finance costs	5231000	37621000
(f)	Depreciation, depletion and amortisation expense	18458000	88108000
(f)	Other Expenses
1	Operating Expenses	125352000	422660000
2	Other Expenses	54653000	154897000
	Total other expenses	180005000	577557000
	Total expenses	561731000	2099321000
3	Total profit before exceptional items and tax	93242000	338430000
4	Exceptional items	0	0
5	Total profit before tax	93242000	338430000
6	Tax expense
7	Current tax	25082000	86988000
8	Deferred tax	2097000	2097000
9	Total tax expenses	27179000	89085000
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	66063000	249345000
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	66063000	249345000
17	Other comprehensive income net of taxes	1577000	-1920000
18	Total Comprehensive Income for the period	67640000	247425000
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	0	0
	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	56040000	56040000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		1529292000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.18	4.45
	Diluted earnings (loss) per share from continuing operations	1.18	4.45
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	1.18	4.45
	Diluted earnings (loss) per share from continuing and discontinued operations	1.18	4.45
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 nSr. No.tParticularstQ4 n 2024-25tQ4 2023-24tUp by n 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1024632000
	Capital work-in-progress	90951000
	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	52976000
	Trade receivables, non-current	0
	Loans, non-current	18943000
	Other non-current financial assets	0
	Total non-current financial assets	71919000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1187502000
2	Current assets
	Inventories	271104000
	Current financial asset
	Current investments	0
	Trade receivables, current	606270000
	Cash and cash equivalents	183443000
	Bank balance other than cash and cash equivalents	16515000
	Loans, current	41030000
	Other current financial assets	0
	Total current financial assets	847258000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	1118362000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2305864000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	56040000
	Other equity	1529547000
	Total equity attributable to owners of parent	1585587000
	Non controlling interest	0
	Total equity	1585587000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	218892000
	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	8357000
	Total non-current financial liabilities	227249000
	Provisions, non-current	0
	Deferred tax liabilities (net)	38700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	265949000
	Current liabilities
	Current financial liabilities
	Borrowings, current	201102000
	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	153415000
	Total Trade payable	153415000
	Other current financial liabilities	77631000
	Total current financial liabilities	432148000
	Other current liabilities	22180000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	454328000
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	720277000
	Total equity and liabilites	2305864000
	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	Re-measurement gains/ (Losses) on defined benefit plans (Net of Tax)	1577000	-1920000
	Total Amount of items that will not be reclassified to profit and loss	1577000	-1920000
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	1577000	-1920000

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			338430000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			37621000
	Adjustments for decrease (increase) in inventories			-42693000
	Adjustments for decrease (increase) in trade receivables, current			-56848000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			3776000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-11144000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			24885000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			13105000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			88108000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-21819000
	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			10228000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3126000
	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)			-86988000
	Other adjustments for non-cash items			-2581000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-67932000
	Net cash flows from (used in) operations			270498000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			270498000
	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			310225000
	Proceeds from sales of investment property			-14522000
	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			-50279000
	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			10228000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-264240000
	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			83661000
	Repayments of borrowings			0
	Payments of lease liabilities			282000
	Dividends paid			112080000
	Interest paid			37621000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-66322000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-60064000
	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			-60064000
	Cash and cash equivalents cash flow statement at beginning of period			260022000
	Cash and cash equivalents cash flow statement at end of period			199958000