Integrated Filing — IndAS

General information about company
Scrip Code	544053
NSE Symbol	MOTISONS
MSEI Symbol	NOTLISTED
ISIN	INE0FRK01020
Name of company	MOTISONS JEWELLERS 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Jewellery
Start date and time of board meeting	21-May-2025   12:00:00
End date and time of board meeting	21-May-2025   15:00:00
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?	No
(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	2025-05-14
Indicate Company website link for updated RPT policy of the Company	https://motisonsjewellers.com/policies
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
The company do not make any defalut in the payment of Loan if any and the company do not have any Debt Securities.

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	1187508000	4621115000
	Other income	173000	7391000
	Total income	1187681000	4628506000
2	Expenses
(a)	Cost of materials consumed	26027000	615097000
(b)	Purchases of stock-in-trade	831052000	3411780000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	97658000	-303892000
(d)	Employee benefit expense	28309000	108390000
(e)	Finance costs	18319000	77562000
(f)	Depreciation, depletion and amortisation expense	4919000	19952000
(f)	Other Expenses
1	Other Expenses	30592000	105589000
	Total other expenses	30592000	105589000
	Total expenses	1036876000	4034478000
3	Total profit before exceptional items and tax	150805000	594028000
4	Exceptional items	0	0
5	Total profit before tax	150805000	594028000
6	Tax expense
7	Current tax	40332000	155636000
8	Deferred tax	-918000	6681000
9	Total tax expenses	39414000	162317000
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	111391000	431711000
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	111391000	431711000
17	Other comprehensive income net of taxes	12000	-480000
18	Total Comprehensive Income for the period	111403000	431231000
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	984460000	984460000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		3150715000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.11	0.44
	Diluted earnings (loss) per share from continuing operations	0.1	0.42
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	0.11	0.44
	Diluted earnings (loss) per share from continuing and discontinued operations	0.1	0.42
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		[1] The above audited Financial Results of Motisons Jewellers Limited for the year and querter ended on 31st March '25 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meeting held on 21st May '25. These results have been audited by the Statutory Auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015 (LODR) (as amended). n n[2] Previous Year's /period's figures have been regrouped/rearranged/ restated/adjusted/rectified wherever considered necessary. n n[3] Basis of Preparation of the Statement and Adoption of Indian Accounting Standards. The Company has adopted Indian Accounting Standard (IND AS) specified under companies (Indian) Accounting Standard Rules, 2015 [as ammended ] precribed under section 133 of the companies act,2013. n n[4] The Company is engaged in the business of selling jewellery made of gold, diamonds, and Kundan, as well as other jewellery products such as pearl, silver, platinum, and other metals. The company offers a wide range of products, including traditional, contemporary, and combination designs across various jewellery lines. n n[5] In continuation of the disclosure made in the previous quarter regarding the allotment of 1,00,00,000(One Crores Only) Compulsorily convertible warrants to non-promoter, public category investors on a preferential basis at an issue price of Rs. 170 per warrant, the Company confirms that no additional subscription amount has been received during the quarter ended March 31, '25. Further, pursuant to the approval of NSE and BSE regarding the subdivision/split of equity shares from a face value of Rs. 10/- per share to Rs.1/- per share, the conversion ratio of warrants has been adjusted. The warrants became convertible into Ten equity share of Rs. 1/- each instead of One Share Of Rs. 10/- . n n[6] Pursuant to the approval granted by the Board of Directors on September 19, '24, and subsequent confirmation from BSE on October 24, '24 and NSE on October 29, '24, the face value of equity shares of Motisons Jewellers Limited has sub-divided from Rs.10 per share to Rs.1 per share, effective from the Ex-date i.e. November 08, '24, with the record date fixed as November 09, '24. n n[7] The Status of investor's complaints during the quarter ended on 31st March, 2025 as under: n nComplaints pending at the beginning of the period 0 nComplaints received during the period 0 nComplaints disposed during the period 0 nComplaints resolved at the end of the period 0

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	46644000
	Capital work-in-progress	9061000
	Investment property
	Goodwill	0
	Other intangible assets	882000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	17253000
	Total non-current financial assets	17253000
	Deferred tax assets (net)	6920000
	Other non-current assets
	Total non-current assets	80760000
2	Current assets
	Inventories	4779882000
	Current financial asset
	Current investments	0
	Trade receivables, current	15411000
	Cash and cash equivalents	70328000
	Bank balance other than cash and cash equivalents	938000
	Loans, current	0
	Other current financial assets	134318000
	Total current financial assets	220995000
	Current tax assets (net)
	Other current assets
	Total current assets	5000877000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5081637000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	984460000
	Other equity	3150715000
	Total equity attributable to owners of parent	4135175000
	Non controlling interest
	Total equity	4135175000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4637000
	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	75074000
	Total non-current financial liabilities	79711000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	79711000
	Current liabilities
	Current financial liabilities
	Borrowings, current	706795000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	373000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	50516000
	Total Trade payable	50889000
	Other current financial liabilities	12512000
	Total current financial liabilities	770196000
	Other current liabilities	34578000
	Provisions, current	650000
	Current tax liabilities (Net)	61327000
	Deferred government grants, Current	0
	Total current liabilities	866751000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	946462000
	Total equity and liabilites	5081637000
	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	Items that will not be reclassified to profit & loss (net of tax)	12000	-480000
	Total Amount of items that will not be reclassified to profit and loss	12000	-480000
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
5	Total Other comprehensive income	12000	-480000

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			594028000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			77562000
	Adjustments for decrease (increase) in inventories			-654430000
	Adjustments for decrease (increase) in trade receivables, current			-673000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			47368000
	Adjustments for decrease (increase) in other non-current assets			0
	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			-118887000
	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			19952000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			38000
	Adjustments for provisions, non-current			682000
	Adjustments for other financial liabilities, current			11269000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-329000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-617448000
	Net cash flows from (used in) operations			-23420000
	Dividends received			0
	Interest paid			0
	Interest received			-6827000
	Income taxes paid (refund)			195665000
	Other inflows (outflows) of cash			-211000
	Net cash flows from (used in) operating activities			-226123000
	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			739000
	Purchase of property, plant and equipment			3949000
	Proceeds from sales of investment property			0
	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			211000
	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			6827000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2146000
	Net cash flows from (used in) investing activities	5974000
	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			425000000
	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			377084000
	Payments of lease liabilities			13249000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-70781000
	Net cash flows from (used in) financing activities			-36114000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-256263000
	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			-256263000
	Cash and cash equivalents cash flow statement at beginning of period			326591000
	Cash and cash equivalents cash flow statement at end of period			70328000

Signatory Details
Name of signatory	BHAVESH SUROLIA
Designation of person	Company Secretary and Compliance Officer
Place	JAIPUR
Date	14-May-2025