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	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	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

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	6427700000	25073900000
	Other income	230600000	929900000
	Total income	6658300000	26003800000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2296700000	9876100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	437400000	732600000
(d)	Employee benefit expense	625600000	2450000000
(e)	Finance costs	243900000	904600000
(f)	Depreciation, depletion and amortisation expense	701000000	2580300000
(f)	Other Expenses
1	Other Expenses	1095900000	4440800000
	Total other expenses	1095900000	4440800000
	Total expenses	5400500000	20984400000
3	Total profit before exceptional items and tax	1257800000	5019400000
4	Exceptional items	0	0
5	Total profit before tax	1257800000	5019400000
6	Tax expense
7	Current tax	393200000	1651200000
8	Deferred tax	-84500000	-160100000
9	Total tax expenses	308700000	1491100000
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	949100000	3528300000
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	4300000	16300000
16	Total profit (loss) for period	953400000	3544600000
17	Other comprehensive income net of taxes	0	-2300000
18	Total Comprehensive Income for the period	953400000	3542300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	947500000	3506100000
	Total profit or loss, attributable to non-controlling interests	5900000	5900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-300000	-2600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	300000	300000
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		15729900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.48	12.89
	Diluted earnings (loss) per share from continuing operations	3.47	12.84
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	3.48	12.89
	Diluted earnings (loss) per share from continuing and discontinued operations	3.47	12.84
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3707300000
	Capital work-in-progress	85000000
	Investment property	0
	Goodwill	409100000
	Other intangible assets	1226800000
	Intangible assets under development	8800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	151100000
	Non-current financial assets
	Non-current investments	55100000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11606800000
	Total non-current financial assets	11661900000
	Deferred tax assets (net)	339800000
	Other non-current assets	71200000
	Total non-current assets	17661000000
2	Current assets
	Inventories	6369000000
	Current financial asset
	Current investments	5294100000
	Trade receivables, current	912000000
	Cash and cash equivalents	948400000
	Bank balance other than cash and cash equivalents	61600000
	Loans, current	14000000
	Other current financial assets	1788900000
	Total current financial assets	9019000000
	Current tax assets (net)	2300000
	Other current assets	293200000
	Total current assets	15683500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	33344500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1361200000
	Other equity	15729900000
	Total equity attributable to owners of parent	17091100000
	Non controlling interest	288600000
	Total equity	17379700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	10544800000
	Total non-current financial liabilities	10544800000
	Provisions, non-current	8200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	10553000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1726000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	567300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1690800000
	Total Trade payable	2258100000
	Other current financial liabilities	360000000
	Total current financial liabilities	4344100000
	Other current liabilities	965900000
	Provisions, current	101800000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	5411800000
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	15964800000
	Total equity and liabilites	33344500000
	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	Gain / (Loss) on Remeasurements of the defined benefit plans (Group)	1000000	1000000
2	Gain / (Loss) on Remeasurements of the defined benefit plans (Share in JV)	-300000	-300000
3	Income tax relating to items that will not be reclassified to profit or loss	-200000	-200000
	Total Amount of items that will not be reclassified to profit and loss	500000	500000
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 investments in bonds	-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	0	-2300000

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			5019400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			904600000
	Adjustments for decrease (increase) in inventories			732600000
	Adjustments for decrease (increase) in trade receivables, current			-155300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			138900000
	Adjustments for decrease (increase) in other non-current assets			-7900000
	Adjustments for other financial assets, non-current			-194100000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-356600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			415300000
	Adjustments for increase (decrease) in other non-current liabilities			-3200000
	Adjustments for depreciation and amortisation expense			2580300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			13300000
	Adjustments for provisions, current			23500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-19600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			10500000
	Adjustments for interest income			617100000
	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			-238600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3318900000
	Net cash flows from (used in) operations			8338300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1363000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6975300000
	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			13300000
	Purchase of property, plant and equipment			874000000
	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			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			10500000
	Interest received			487600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1586500000
	Net cash flows from (used in) investing activities	1223900000
	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			2388700000
	Dividends paid			5419600000
	Interest paid			4800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7730000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			469200000
	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			469200000
	Cash and cash equivalents cash flow statement at beginning of period			479200000
	Cash and cash equivalents cash flow statement at end of period			948400000