Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	MMP
MSEI Symbol	NOTLISTED
ISIN	INE511Y01018
Name of company	MMP INDUSTRIES 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	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   15:00:00
End date and time of board meeting	23-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	2231248000	6918599000
	Other income	57000	10463000
	Total income	2231305000	6929062000
2	Expenses
(a)	Cost of materials consumed	1735355000	5554377000
(b)	Purchases of stock-in-trade	0	839000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	57182000	-206976000
(d)	Employee benefit expense	119948000	439532000
(e)	Finance costs	29078000	101927000
(f)	Depreciation, depletion and amortisation expense	25455000	97055000
(f)	Other Expenses
1	Other	133207000	492560000
	Total other expenses	133207000	492560000
	Total expenses	2100225000	6479314000
3	Total profit before exceptional items and tax	131080000	449748000
4	Exceptional items	0	0
5	Total profit before tax	131080000	449748000
6	Tax expense
7	Current tax	15024000	73942000
8	Deferred tax	20010000	48420000
9	Total tax expenses	35034000	122362000
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	96046000	327386000
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	13625000	61367000
16	Total profit (loss) for period	109671000	388753000
17	Other comprehensive income net of taxes	-26632000	-5641000
18	Total Comprehensive Income for the period	83039000	383112000
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	254026000	254026000
	Face value of equity share capital	10	10
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	4.28	15.3
	Diluted earnings (loss) per share from continuing operations	4.28	15.3
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	4.28	15.3
	Diluted earnings (loss) per share from continuing and discontinued operations	4.28	15.3
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	2225036000
	Capital work-in-progress	284066000
	Investment property	476781000
	Goodwill	0
	Other intangible assets	710000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	1755000
	Other non-current financial assets	60953000
	Total non-current financial assets	62708000
	Deferred tax assets (net)	7866000
	Other non-current assets	32830000
	Total non-current assets	3089997000
2	Current assets
	Inventories	1348931000
	Current financial asset
	Current investments	0
	Trade receivables, current	895140000
	Cash and cash equivalents	109522000
	Bank balance other than cash and cash equivalents	288000
	Loans, current	1648000
	Other current financial assets	10267000
	Total current financial assets	1016865000
	Current tax assets (net)	34514000
	Other current assets	0
	Total current assets	2400310000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5490307000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	254026000
	Other equity	2980394000
	Total equity attributable to owners of parent	3234420000
	Non controlling interest
	Total equity	3234420000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	321391000
	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	6063000
	Total non-current financial liabilities	327454000
	Provisions, non-current	29123000
	Deferred tax liabilities (net)	155200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	13103000
	Total non-current liabilities	524880000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1241150000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	83228000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	188042000
	Total Trade payable	271270000
	Other current financial liabilities	177975000
	Total current financial liabilities	1690395000
	Other current liabilities	26940000
	Provisions, current	13672000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1731007000
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	2255887000
	Total equity and liabilites	5490307000
	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)
1	Aluminium Powder	1283234000	4383543000
2	Aluminium Foil	569229000	1544120000
3	Aluminium Conductor	373176000	966699000
4	Others	7109000	25738000
5	Others Unallocated	3549000	13955000
	Total Segment Revenue	2236297000	6934055000
	Less: Inter segment revenue	0	0
	Revenue from operations	2236297000	6934055000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Aluminium Powder	139716000	542266000
2	Aluminium Foil	19244000	30318000
3	Aluminium Conductor	31129000	79953000
4	Others	3065000	13096000
5	Others Unallocated	0	0
	Total Profit before tax	193154000	665633000
	i. Finance cost	29078000	29078000
	ii. Other Unallocable Expenditure net off Unallocable income	28006000	28006000
	Profit before tax	136070000	456124000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Aluminium Powder	2930375000	2930375000
2	Aluminium Foil	1248744000	1248744000
3	Aluminium Conductor	378920000	378920000
4	Others	13638000	13638000
5	Others Unallocated	483728000	483728000
	Total Segment Asset	5055405000	5055405000
	Un-allocable Assets	0	0
	Net Segment Asset	5055405000	5055405000
4	Segment Liabilities
	Segment Liabilities
1	Aluminium Powder	836390000	836390000
2	Aluminium Foil	31280000	31280000
3	Aluminium Conductor	61474000	61474000
4	Others	4993000	4993000
5	Others Unallocated	1282587000	1282587000
	Total Segment Liabilities	2216724000	2216724000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2216724000	2216724000
	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	Investments	-5680000	-4920000
	Total Amount of items that will not be reclassified to profit and loss	-5680000	-4920000
2	Income tax relating to items that will not be reclassified to profit or loss	1473000	1320000
3	Amount of items that will be reclassified to profit and loss
1	Investments	-28729000	1410000
	Total Amount of items that will be reclassified to profit and loss	-28729000	1410000
4	Income tax relating to items that will be reclassified to profit or loss	-9250000	811000
5	Total Other comprehensive income	-26632000	-5641000

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			449748000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			101927000
	Adjustments for decrease (increase) in inventories			-238935000
	Adjustments for decrease (increase) in trade receivables, current			-323897000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			15597000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			5415000
	Adjustments for other financial assets, current			-8439000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			38826000
	Adjustments for increase (decrease) in trade payables, non-current			74009000
	Adjustments for increase (decrease) in other current liabilities			-56000
	Adjustments for increase (decrease) in other non-current liabilities			442641000
	Adjustments for depreciation and amortisation expense			97055000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2947000
	Adjustments for provisions, non-current			-1084000
	Adjustments for other financial liabilities, current			73088000
	Adjustments for other financial liabilities, non-current			2438000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			-4991000
	Adjustments for interest income			-1604000
	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			-1500000
	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			-61367000
	Total adjustments for reconcile profit (loss)			225260000
	Net cash flows from (used in) operations			675008000
	Dividends received			0
	Interest paid			0
	Interest received			-1604000
	Income taxes paid (refund)			-84919000
	Other inflows (outflows) of cash			-1500000
	Net cash flows from (used in) operating activities			756823000
	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			-28500000
	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			-10000000
	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			4991000
	Proceeds from sales of property, plant and equipment			1137000
	Purchase of property, plant and equipment			-497453000
	Proceeds from sales of investment property			1137000
	Purchase of investment property			-887000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			2249000
	Proceeds from sales of intangible assets under development			48976000
	Purchase of intangible assets under development			-9228000
	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			-979000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			-13559000
	Cash receipts from repayment of advances and loans made to other parties			5415000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-17000
	Net cash flows from (used in) investing activities	608056000
	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			187660000
	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			147533000
	Repayments of borrowings			-1084000
	Payments of lease liabilities			0
	Dividends paid			-38104000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			374381000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1739260000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			105799000
	Net increase (decrease) in cash and cash equivalents			1845059000
	Cash and cash equivalents cash flow statement at beginning of period			103919000
	Cash and cash equivalents cash flow statement at end of period			1948978000