Integrated Filing — IndAS

General information about company
Scrip Code	539400
NSE Symbol	MALLCOM
MSEI Symbol	NOTLISTED
ISIN	INE389C01015
Name of company	MALLCOM (INDIA) 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Manufacture of PPE
Start date and time of board meeting	19-May-2025   15:02:00
End date and time of board meeting	19-May-2025   17:45:00
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	1375736000	4867765000
	Other income	255422000	289062000
	Total income	1631158000	5156827000
2	Expenses
(a)	Cost of materials consumed	740467000	2614701000
(b)	Purchases of stock-in-trade	90619000	395824000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	13980000	-65562000
(d)	Employee benefit expense	58554000	198950000
(e)	Finance costs	24084000	60517000
(f)	Depreciation, depletion and amortisation expense	26833000	96039000
(f)	Other Expenses
1	Manufacturing and Other Operational Expenses	280228000	1023334000
2	Other expenses	37892000	91792000
	Total other expenses	318120000	1115126000
	Total expenses	1272657000	4415595000
3	Total profit before exceptional items and tax	358501000	741232000
4	Exceptional items	0	0
5	Total profit before tax	358501000	741232000
6	Tax expense
7	Current tax	64558000	161510000
8	Deferred tax	-3802000	5373000
9	Total tax expenses	60756000	166883000
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	297745000	574349000
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	297745000	574349000
17	Other comprehensive income net of taxes	-459000	5442000
18	Total Comprehensive Income for the period	297286000	579791000
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	62400000	62400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2923990000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	47.72	92.04
	Diluted earnings (loss) per share from continuing operations	47.72	92.04
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	47.72	92.04
	Diluted earnings (loss) per share from continuing and discontinued operations	47.72	92.04
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	1284925000
	Capital work-in-progress	742676000
	Investment property
	Goodwill	0
	Other intangible assets	478000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	6000
	Trade receivables, non-current
	Loans, non-current	15217000
	Other non-current financial assets
	Total non-current financial assets	15223000
	Deferred tax assets (net)
	Other non-current assets	24579000
	Total non-current assets	2067881000
2	Current assets
	Inventories	1432061000
	Current financial asset
	Current investments	127171000
	Trade receivables, current	840669000
	Cash and cash equivalents	41882000
	Bank balance other than cash and cash equivalents	20527000
	Loans, current	2352000
	Other current financial assets
	Total current financial assets	1032601000
	Current tax assets (net)
	Other current assets	395139000
	Total current assets	2859801000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4927682000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	62400000
	Other equity	2923990000
	Total equity attributable to owners of parent	2986390000
	Non controlling interest
	Total equity	2986390000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	25067000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	25067000
	Provisions, non-current	0
	Deferred tax liabilities (net)	25244000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	50311000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1132915000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	81247000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	492926000
	Total Trade payable	574173000
	Other current financial liabilities	10227000
	Total current financial liabilities	1717315000
	Other current liabilities	168615000
	Provisions, current	5051000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1890981000
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	1941292000
	Total equity and liabilites	4927682000
	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 of post employment benefit obligations	-2371000	-2371000
	Total Amount of items that will not be reclassified to profit and loss	-2371000	-2371000
2	Income tax relating to items that will not be reclassified to profit or loss	-597000	-597000
3	Amount of items that will be reclassified to profit and loss
1	Fair Value of Investment/Exchange Difference on transaction of Foreign Operations	1569000	9452000
	Total Amount of items that will be reclassified to profit and loss	1569000	9452000
4	Income tax relating to items that will be reclassified to profit or loss	254000	2236000
5	Total Other comprehensive income	-459000	5442000

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			741232000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			60517000
	Adjustments for decrease (increase) in inventories			-363865000
	Adjustments for decrease (increase) in trade receivables, current			-276363000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-265097000
	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			208120000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			96039000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			22077000
	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			5380000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-557346000
	Net cash flows from (used in) operations			183886000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			166883000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			17003000
	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			786677000
	Proceeds from sales of investment property			18179000
	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			265097000
	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			22077000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			50252000
	Net cash flows from (used in) investing activities	-431072000
	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			243135000
	Repayments of borrowings			12073000
	Payments of lease liabilities			0
	Dividends paid			18720000
	Interest paid			60517000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			151825000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-262244000
	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			-262244000
	Cash and cash equivalents cash flow statement at beginning of period			324652000
	Cash and cash equivalents cash flow statement at end of period			62408000