Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	MITCON
MSEI Symbol	NOTLISTED
ISIN	INE828O01033
Name of company	MITCON Consultancy & Engineering Services 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	Multi segment
Description of single segment
Start date and time of board meeting	20-May-2025   12:00:00
End date and time of board meeting	20-May-2025   14:45:00
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	2025-02-13
Indicate Company website link for updated RPT policy of the Company	https://www.mitconindia.com/wp-content/uploads/2025/03/Related-Party-Transaction-Transaction-policy.pdf
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
No default on Loans and Debt Securities is occured during the tenure

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	162308000	511962000
	Other income	12472000	49328000
	Total income	174780000	561290000
2	Expenses
(a)	Cost of materials consumed	54751000	142006000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4757000	824000
(d)	Employee benefit expense	59859000	196119000
(e)	Finance costs	8075000	29014000
(f)	Depreciation, depletion and amortisation expense	7338000	26597000
(f)	Other Expenses
1	Other Expenses	29562000	85325000
	Total other expenses	29562000	85325000
	Total expenses	154828000	479885000
3	Total profit before exceptional items and tax	19952000	81405000
4	Exceptional items	0	0
5	Total profit before tax	19952000	81405000
6	Tax expense
7	Current tax	5974000	18734000
8	Deferred tax	968000	9307000
9	Total tax expenses	6942000	28041000
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	13010000	53364000
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	13010000	53364000
17	Other comprehensive income net of taxes	-663000	-883000
18	Total Comprehensive Income for the period	12347000	52481000
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	144988000	144988000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1162101000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.92	3.77
	Diluted earnings (loss) per share from continuing operations	0.8	3.26
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	0.92	3.77
	Diluted earnings (loss) per share from continuing and discontinued operations	0.8	3.26
24	Debt equity ratio	0.0016	0.0016
25	Debt service coverage ratio	0.015	0.0331
26	Interest service coverage ratio	0.0509	0.0555
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	302429000
	Capital work-in-progress	10190000
	Investment property	0
	Goodwill	0
	Other intangible assets	6806000
	Intangible assets under development	2098000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	828988000
	Trade receivables, non-current	0
	Loans, non-current	139548000
	Other non-current financial assets	148992000
	Total non-current financial assets	1117528000
	Deferred tax assets (net)	0
	Other non-current assets	154000
	Total non-current assets	1439205000
2	Current assets
	Inventories	9442000
	Current financial asset
	Current investments	0
	Trade receivables, current	241774000
	Cash and cash equivalents	7390000
	Bank balance other than cash and cash equivalents	4331000
	Loans, current	0
	Other current financial assets	28768000
	Total current financial assets	282263000
	Current tax assets (net)	5473000
	Other current assets	10414000
	Total current assets	307592000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1746797000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	144988000
	Other equity	1162101000
	Total equity attributable to owners of parent	1307089000
	Non controlling interest
	Total equity	1307089000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	123427000
	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	72095000
	Total non-current financial liabilities	195522000
	Provisions, non-current	10913000
	Deferred tax liabilities (net)	20551000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	226986000
	Current liabilities
	Current financial liabilities
	Borrowings, current	89861000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	9616000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	52235000
	Total Trade payable	61851000
	Other current financial liabilities	4583000
	Total current financial liabilities	156295000
	Other current liabilities	20627000
	Provisions, current	35800000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	212722000
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	439708000
	Total equity and liabilites	1746797000
	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)
1	Consultancy and Training	123042000	353242000
2	Project Service	38587000	155109000
3	Wind Power Generation	679000	3611000
	Total Segment Revenue	162308000	511962000
	Less: Inter segment revenue	0	0
	Revenue from operations	162308000	511962000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Consultancy and Training	11074000	37424000
2	Project Service	4417000	22750000
3	Wind Power Generation	64000	917000
	Total Profit before tax	15555000	61091000
	i. Finance cost	8075000	8075000
	ii. Other Unallocable Expenditure net off Unallocable income	-12472000	-12472000
	Profit before tax	19952000	81405000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Consultancy and Training	1586845000	1586845000
2	Project Service	156250000	156250000
3	Wind Power Generation	3702000	3702000
	Total Segment Asset	1746797000	1746797000
	Un-allocable Assets	0	0
	Net Segment Asset	1746797000	1746797000
4	Segment Liabilities
	Segment Liabilities
1	Consultancy and Training	433705000	433705000
2	Project Service	6003000	6003000
3	Wind Power Generation	0	0
	Total Segment Liabilities	439708000	439708000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	439708000	439708000
	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	Amount of items that will not be reclassified to profit and loss	-895000	-1192000
	Total Amount of items that will not be reclassified to profit and loss	-895000	-1192000
2	Income tax relating to items that will not be reclassified to profit or loss	-232000	-309000
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
5	Total Other comprehensive income	-663000	-883000

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			81405000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			29014000
	Adjustments for decrease (increase) in inventories			824000
	Adjustments for decrease (increase) in trade receivables, current			-47577000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			5213000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			69000
	Adjustments for other financial assets, current			-10864000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-36571000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			5728000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			26597000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1373000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-14044000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			793000
	Adjustments for interest income			31248000
	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)			0
	Other adjustments for non-cash items			-6686000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-78965000
	Net cash flows from (used in) operations			2440000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			18734000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-16294000
	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			36693000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			1558000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			1498000
	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			793000
	Interest received			31248000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-139052000
	Net cash flows from (used in) investing activities	-146760000
	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			81251000
	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			15980000
	Payments of lease liabilities			-7589000
	Dividends paid			0
	Interest paid			29014000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			46854000
	Net cash flows from (used in) financing activities			90700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-72354000
	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			-72354000
	Cash and cash equivalents cash flow statement at beginning of period			84075000
	Cash and cash equivalents cash flow statement at end of period			11721000

Signatory Details
Name of signatory	Mr Ram Mapari
Designation of person	Chief Financial Officer
Place	Pune
Date	20-May-2025