Integrated Filing — IndAS

General information about company
Scrip Code	543270
NSE Symbol	MTARTECH
MSEI Symbol	NOTLISTED
ISIN	INE864I01014
Name of company	MTAR TECHNOLOGIES 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	19-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	Operating Segment
Start date and time of board meeting	22-May-2025   17:00:00
End date and time of board meeting	22-May-2025   17:30:00
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	1830880000	6759950000
	Other income	300000	51500000
	Total income	1831180000	6811450000
2	Expenses
(a)	Cost of materials consumed	956630000	3495100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-82750000	-75950000
(d)	Employee benefit expense	345110000	1237630000
(e)	Finance costs	59320000	221790000
(f)	Depreciation, depletion and amortisation expense	96240000	322350000
(f)	Other Expenses
1	Other Expenses	270430000	894830000
	Total other expenses	270430000	894830000
	Total expenses	1644980000	6095750000
3	Total profit before exceptional items and tax	186200000	715700000
4	Exceptional items	0	0
5	Total profit before tax	186200000	715700000
6	Tax expense
7	Current tax	44910000	171650000
8	Deferred tax	4070000	15180000
9	Total tax expenses	48980000	186830000
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	137220000	528870000
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	137220000	528870000
17	Other comprehensive income net of taxes	-2990000	-2990000
18	Total Comprehensive Income for the period	134230000	525880000
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	307590000	307590000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		6981590000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.46	17.19
	Diluted earnings (loss) per share from continuing operations	4.46	17.19
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	4.46	17.19
	Diluted earnings (loss) per share from continuing and discontinued operations	4.46	17.19
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	4361240000
	Capital work-in-progress	531610000
	Investment property	0
	Goodwill	0
	Other intangible assets	25420000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	100000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	44790000
	Total non-current financial assets	44890000
	Deferred tax assets (net)	15410000
	Other non-current assets	143490000
	Total non-current assets	5122060000
2	Current assets
	Inventories	3460520000
	Current financial asset
	Current investments	0
	Trade receivables, current	2097780000
	Cash and cash equivalents	19340000
	Bank balance other than cash and cash equivalents	149900000
	Loans, current	0
	Other current financial assets	68530000
	Total current financial assets	2335550000
	Current tax assets (net)	0
	Other current assets	384690000
	Total current assets	6180760000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11302820000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	307590000
	Other equity	6981590000
	Total equity attributable to owners of parent	7289180000
	Non controlling interest
	Total equity	7289180000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	810460000
	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	810460000
	Provisions, non-current	46750000
	Deferred tax liabilities (net)	223660000
	Deferred government grants, Non-current	0
	Other non-current liabilities	31780000
	Total non-current liabilities	1112650000
	Current liabilities
	Current financial liabilities
	Borrowings, current	962120000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	115750000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	945440000
	Total Trade payable	1061190000
	Other current financial liabilities	394970000
	Total current financial liabilities	2418280000
	Other current liabilities	444910000
	Provisions, current	37800000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2900990000
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	4013640000
	Total equity and liabilites	11302820000
	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	Remeasurement Losess on Defined Benefit Plans	-4000000	-4000000
	Total Amount of items that will not be reclassified to profit and loss	-4000000	-4000000
2	Income tax relating to items that will not be reclassified to profit or loss	-1010000	-1010000
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	0	0
5	Total Other comprehensive income	-2990000	-2990000

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			715700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			221790000
	Adjustments for decrease (increase) in inventories			15790000
	Adjustments for decrease (increase) in trade receivables, current			-630550000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-268390000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			12580000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			437660000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			127390000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			322350000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			19910000
	Adjustments for other financial liabilities, current			196330000
	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			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-420000
	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)			454440000
	Net cash flows from (used in) operations			1170140000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			134420000
	Other inflows (outflows) of cash			-23190000
	Net cash flows from (used in) operating activities			1012530000
	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			13240000
	Purchase of property, plant and equipment			1003120000
	Proceeds from sales of investment property			70420000
	Purchase of investment property			70000000
	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			0
	Interest received			10730000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-48450000
	Net cash flows from (used in) investing activities	-1027180000
	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			309480000
	Repayments of borrowings			446060000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			221790000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-358370000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-373020000
	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			-373020000
	Cash and cash equivalents cash flow statement at beginning of period			392360000
	Cash and cash equivalents cash flow statement at end of period			19340000