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	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	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

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	381261000	1127119000
	Other income	5912000	25495000
	Total income	387173000	1152614000
2	Expenses
(a)	Cost of materials consumed	137321000	280357000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-221000	12914000
(d)	Employee benefit expense	114985000	383195000
(e)	Finance costs	28645000	135772000
(f)	Depreciation, depletion and amortisation expense	23747000	91054000
(f)	Other Expenses
1	Other Expenses	53333000	158347000
	Total other expenses	53333000	158347000
	Total expenses	357810000	1061639000
3	Total profit before exceptional items and tax	29363000	90975000
4	Exceptional items	0	0
5	Total profit before tax	29363000	90975000
6	Tax expense
7	Current tax	10966000	30267000
8	Deferred tax	-1229000	-15834000
9	Total tax expenses	9737000	14433000
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	19626000	76542000
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	-2552000	-11136000
16	Total profit (loss) for period	17074000	65406000
17	Other comprehensive income net of taxes	-3488000	-20734000
18	Total Comprehensive Income for the period	13586000	44672000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	16925000	55565000
	Total profit or loss, attributable to non-controlling interests	149000	149000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	13470000	34683000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	116000	9989000
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		1258637000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.21	4.63
	Diluted earnings (loss) per share from continuing operations	1.04	4
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	1.21	4.63
	Diluted earnings (loss) per share from continuing and discontinued operations	1.04	4
24	Debt equity ratio	0.0075	0.0075
25	Debt service coverage ratio	0.0046	0.0111
26	Interest service coverage ratio	0.0283	0.0231
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	1519341000
	Capital work-in-progress	36967000
	Investment property	0
	Goodwill	50396000
	Other intangible assets	74068000
	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	44461000
	Trade receivables, non-current	0
	Loans, non-current	44060000
	Other non-current financial assets	229078000
	Total non-current financial assets	317599000
	Deferred tax assets (net)	53503000
	Other non-current assets	973000
	Total non-current assets	2054945000
2	Current assets
	Inventories	65496000
	Current financial asset
	Current investments	0
	Trade receivables, current	611599000
	Cash and cash equivalents	45243000
	Bank balance other than cash and cash equivalents	30429000
	Loans, current	0
	Other current financial assets	17203000
	Total current financial assets	704474000
	Current tax assets (net)	19219000
	Other current assets	18515000
	Total current assets	807704000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2862649000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	144988000
	Other equity	1122658000
	Total equity attributable to owners of parent	1267646000
	Non controlling interest	135979000
	Total equity	1403625000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	751834000
	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	95964000
	Total non-current financial liabilities	847798000
	Provisions, non-current	23130000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	870928000
	Current liabilities
	Current financial liabilities
	Borrowings, current	303462000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	19134000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	89967000
	Total Trade payable	109101000
	Other current financial liabilities	37508000
	Total current financial liabilities	450071000
	Other current liabilities	32430000
	Provisions, current	105595000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	588096000
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	1459024000
	Total equity and liabilites	2862649000
	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	Consultancy and Training	287330000	759589000
2	Project Service	40738000	180972000
3	Wind/Solar Power Generation	53193000	186558000
	Total Segment Revenue	381261000	1127119000
	Less: Inter segment revenue	0	0
	Revenue from operations	381261000	1127119000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Consultancy and Training	16211000	79063000
2	Project Service	6046000	23275000
3	Wind/Solar Power Generation	29839000	98914000
	Total Profit before tax	52096000	201252000
	i. Finance cost	28645000	28645000
	ii. Other Unallocable Expenditure net off Unallocable income	-5912000	-5912000
	Profit before tax	29363000	90975000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Consultancy and Training	1125559000	1125559000
2	Project Service	156250000	156250000
3	Wind/Solar Power Generation	1580840000	1580840000
	Total Segment Asset	2862649000	2862649000
	Un-allocable Assets	0	0
	Net Segment Asset	2862649000	2862649000
4	Segment Liabilities
	Segment Liabilities
1	Consultancy and Training	779738000	779738000
2	Project Service	6003000	6003000
3	Wind/Solar Power Generation	673283000	673283000
	Total Segment Liabilities	1459024000	1459024000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1459024000	1459024000
	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 gains/(losses) on defined benefit plans	-1132000	-1018000
2	Equity Instruments classified at Fair Value through Other Comprehensive Income	0	-14710000
	Total Amount of items that will not be reclassified to profit and loss	-1132000	-15728000
2	Income tax relating to items that will not be reclassified to profit or loss	2356000	5006000
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	-3488000	-20734000

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			90975000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			135772000
	Adjustments for decrease (increase) in inventories			12914000
	Adjustments for decrease (increase) in trade receivables, current			-59020000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			48853000
	Adjustments for decrease (increase) in other non-current assets			-29477000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-12210000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-29022000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-16009000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			91054000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			16960000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-16855000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			371000
	Adjustments for dividend income			0
	Adjustments for interest income			15931000
	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			2235000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			129635000
	Net cash flows from (used in) operations			220610000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			14433000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			206177000
	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			148617000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			7353000
	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			0
	Interest received			15931000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			280849000
	Net cash flows from (used in) investing activities	139312000
	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			312238000
	Payments of lease liabilities			-3010000
	Dividends paid			0
	Interest paid			135772000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-46534000
	Net cash flows from (used in) financing activities			-410283000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-64794000
	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			-64794000
	Cash and cash equivalents cash flow statement at beginning of period			140466000
	Cash and cash equivalents cash flow statement at end of period			75672000