Integrated Filing — IndAS

General information about company
Scrip Code	533022
NSE Symbol	20MICRONS
MSEI Symbol	NOTLISTED
ISIN	INE144J01027
Name of company	20 MICRONS 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	23-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	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	MICRONIZED MINERALS
Start date and time of board meeting	23-May-2025   12:30:00
End date and time of board meeting	23-May-2025   15:30:00
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	2274052000	9127852000
	Other income	2315000	42708000
	Total income	2276367000	9170560000
2	Expenses
(a)	Cost of materials consumed	1142135000	4780796000
(b)	Purchases of stock-in-trade	61031000	123852000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	37187000	-40834000
(d)	Employee benefit expense	185518000	749843000
(e)	Finance costs	47673000	181611000
(f)	Depreciation, depletion and amortisation expense	49573000	182582000
(f)	Other Expenses
1	Other Expenses	558357000	2345417000
	Total other expenses	558357000	2345417000
	Total expenses	2081474000	8323267000
3	Total profit before exceptional items and tax	194893000	847293000
4	Exceptional items	-2495000	-20350000
5	Total profit before tax	192398000	826943000
6	Tax expense
7	Current tax	45409000	207699000
8	Deferred tax	-6681000	-5568000
9	Total tax expenses	38728000	202131000
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	153670000	624812000
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	-1550000	34000
16	Total profit (loss) for period	152120000	624846000
17	Other comprehensive income net of taxes	62012000	58706000
18	Total Comprehensive Income for the period	214132000	683552000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	152201000	623763000
	Total profit or loss, attributable to non-controlling interests	-81000	-81000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	214216000	682478000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-84000	1075000
21	Details of equity share capital
	Paid-up equity share capital	176433000	176433000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.31	17.68
	Diluted earnings (loss) per share from continuing operations	4.31	17.68
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	4.31	17.68
	Diluted earnings (loss) per share from continuing and discontinued operations	4.31	17.68
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

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	2701101000
	Capital work-in-progress	90919000
	Investment property	0
	Goodwill	0
	Other intangible assets	140198000
	Intangible assets under development	2035000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	225848000
	Non-current financial assets
	Non-current investments	24580000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	119901000
	Total non-current financial assets	144481000
	Deferred tax assets (net)	12610000
	Other non-current assets	76336000
	Total non-current assets	3393528000
2	Current assets
	Inventories	1597720000
	Current financial asset
	Current investments	0
	Trade receivables, current	1432276000
	Cash and cash equivalents	312982000
	Bank balance other than cash and cash equivalents	90532000
	Loans, current	2045000
	Other current financial assets	25537000
	Total current financial assets	1863372000
	Current tax assets (net)	0
	Other current assets	290466000
	Total current assets	3751558000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7145086000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	176433000
	Other equity	4117204000
	Total equity attributable to owners of parent	4293637000
	Non controlling interest	46906000
	Total equity	4340543000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	222079000
	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	104232000
	Total non-current financial liabilities	326311000
	Provisions, non-current	8997000
	Deferred tax liabilities (net)	276167000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	611475000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1288738000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	378443000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	305328000
	Total Trade payable	683771000
	Other current financial liabilities	160500000
	Total current financial liabilities	2133009000
	Other current liabilities	41338000
	Provisions, current	7472000
	Current tax liabilities (Net)	11249000
	Deferred government grants, Current	0
	Total current liabilities	2193068000
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	2804543000
	Total equity and liabilites	7145086000
	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	Actuarial gains and losses - Gain /(loss)	756000	-3661000
2	Fair Value of Un-Qouated Investment-Gain	56440000	56440000
	Total Amount of items that will not be reclassified to profit and loss	57196000	52779000
2	Income tax relating to items that will not be reclassified to profit or loss	-4816000	-5927000
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	62012000	58706000

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			826943000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			181611000
	Adjustments for decrease (increase) in inventories			-469432000
	Adjustments for decrease (increase) in trade receivables, current			-183778000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4492000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-55657000
	Adjustments for other financial assets, current			21721000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			63787000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-12402000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			182582000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3201000
	Adjustments for provisions, non-current			2551000
	Adjustments for other financial liabilities, current			-19160000
	Adjustments for other financial liabilities, non-current			-579000
	Adjustments for unrealised foreign exchange losses gains			1599000
	Adjustments for dividend income			0
	Adjustments for interest income			13132000
	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			8580000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-293000000
	Net cash flows from (used in) operations			533943000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			216081000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			317862000
	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			20000000
	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			13622000
	Purchase of property, plant and equipment			766800000
	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			0
	Interest received			13132000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			171594000
	Net cash flows from (used in) investing activities	-588452000
	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			256659000
	Repayments of borrowings			-97954000
	Payments of lease liabilities			32790000
	Dividends paid			44108000
	Interest paid			181610000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			96105000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-174485000
	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			-174485000
	Cash and cash equivalents cash flow statement at beginning of period			487467000
	Cash and cash equivalents cash flow statement at end of period			312982000