Integrated Filing — IndAS

General information about company
Scrip Code	543426
NSE Symbol	METROBRAND
MSEI Symbol	NOTLISTED
ISIN	INE317I01021
Name of company	METRO BRANDS 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	22-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	Single segment
Description of single segment	Retail footwear
Start date and time of board meeting	22-May-2025   16:52:00
End date and time of board meeting	22-May-2025   18:00:00
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?	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	No
(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.	No
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	2025-02-28
Indicate Company website link for updated RPT policy of the Company	https://metrobrands.com/
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

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	6318100000	24496100000
	Other income	273000000	953300000
	Total income	6591100000	25449400000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2235900000	9621000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	451800000	687500000
(d)	Employee benefit expense	596600000	2333900000
(e)	Finance costs	243400000	903700000
(f)	Depreciation, depletion and amortisation expense	699500000	2571000000
(f)	Other Expenses
1	Other Expenses	1084100000	4369100000
	Total other expenses	1084100000	4369100000
	Total expenses	5311300000	20486200000
3	Total profit before exceptional items and tax	1279800000	4963200000
4	Exceptional items	0	0
5	Total profit before tax	1279800000	4963200000
6	Tax expense
7	Current tax	388900000	1624900000
8	Deferred tax	-83700000	-157600000
9	Total tax expenses	305200000	1467300000
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	974600000	3495900000
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	974600000	3495900000
17	Other comprehensive income net of taxes	-400000	-2700000
18	Total Comprehensive Income for the period	974200000	3493200000
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	1361200000	1361200000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		15433700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.58	12.85
	Diluted earnings (loss) per share from continuing operations	3.57	12.81
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	3.58	12.85
	Diluted earnings (loss) per share from continuing and discontinued operations	3.57	12.81
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		Refer financials dated 22nd May 2025

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	3697100000
	Capital work-in-progress	85000000
	Investment property	0
	Goodwill	403700000
	Other intangible assets	1194000000
	Intangible assets under development	8800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	283200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	929200000
	Total non-current financial assets	1212400000
	Deferred tax assets (net)	345100000
	Other non-current assets	10747800000
	Total non-current assets	17693900000
2	Current assets
	Inventories	6294400000
	Current financial asset
	Current investments	5238600000
	Trade receivables, current	479700000
	Cash and cash equivalents	925400000
	Bank balance other than cash and cash equivalents	1400000
	Loans, current	13700000
	Other current financial assets	1788200000
	Total current financial assets	8447000000
	Current tax assets (net)	0
	Other current assets	269800000
	Total current assets	15011200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	32705100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1361200000
	Other equity	15433700000
	Total equity attributable to owners of parent	16794900000
	Non controlling interest
	Total equity	16794900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10544800000
	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	0
	Total non-current financial liabilities	10544800000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	10544800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	524600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1702900000
	Total Trade payable	2227500000
	Other current financial liabilities	360000000
	Total current financial liabilities	2587500000
	Other current liabilities	2678900000
	Provisions, current	99000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	5365400000
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	15910200000
	Total equity and liabilites	32705100000
	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	Gain / (Loss) on Remeasurements of the defined benefit plans	100000	100000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
	Total Amount of items that will not be reclassified to profit and loss	100000	100000
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
1	Loss arising on fair valuation of quoted investment in bons	-500000	-2800000
	Total Amount of items that will be reclassified to profit and loss	-500000	-2800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-400000	-2700000

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			4963200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			903700000
	Adjustments for decrease (increase) in inventories			687500000
	Adjustments for decrease (increase) in trade receivables, current			-104800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			107500000
	Adjustments for decrease (increase) in other non-current assets			-7900000
	Adjustments for other financial assets, non-current			-194300000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-329000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			416400000
	Adjustments for increase (decrease) in other non-current liabilities			-3200000
	Adjustments for depreciation and amortisation expense			2571000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			13300000
	Adjustments for provisions, current			18800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-46600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			56400000
	Adjustments for interest income			606300000
	Adjustments for share-based payments			113300000
	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			-242500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3240500000
	Net cash flows from (used in) operations			8203700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1336000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6867700000
	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			5300000
	Purchase of property, plant and equipment			872600000
	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			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			-86200000
	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			56400000
	Interest received			477800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1539700000
	Net cash flows from (used in) investing activities	1292800000
	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			81000000
	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			2100000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			2388400000
	Dividends paid			5375500000
	Interest paid			3800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7684600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			475900000
	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			475900000
	Cash and cash equivalents cash flow statement at beginning of period			449500000
	Cash and cash equivalents cash flow statement at end of period			925400000