Integrated Filing — IndAS



General information about company
Scrip Code 526642
NSE Symbol MIRZAINT
MSEI Symbol NOTLISTED
ISIN INE771A01026
Name of company Mirza International 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 24-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 24-May-2025   12:30:00
End date and time of board meeting 24-May-2025   15:00:00
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 1219474000 5812271000
Other income 4576000 15215000
Total income 1224050000 5827486000
2 Expenses
(a) Cost of materials consumed 453707000 2542493000
(b) Purchases of stock-in-trade 204318000 848386000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 101007000 40621000
(d) Employee benefit expense 179054000 862706000
(e) Finance costs 26413000 106055000
(f) Depreciation, depletion and amortisation expense 75748000 306127000
(f) Other Expenses
1 Other Expenses 225183000 1156609000
Total other expenses 225183000 1156609000
Total expenses 1265430000 5862997000
3 Total profit before exceptional items and tax -41380000 -35511000
4 Exceptional items 0 0
5 Total profit before tax -41380000 -35511000
6 Tax expense
7 Current tax 4851000 5651000
8 Deferred tax -2264000 -5724000
9 Total tax expenses 2587000 -73000
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 -43967000 -35438000
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 -43967000 -35438000
17 Other comprehensive income net of taxes -18426000 -6251000
18 Total Comprehensive Income for the period -62393000 -41689000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 276404000 276404000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 5367272000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.32 -0.26
Diluted earnings (loss) per share from continuing operations -0.32 -0.26
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 -0.32 -0.26
Diluted earnings (loss) per share from continuing and discontinued operations -0.32 -0.26
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 3808200000
Capital work-in-progress 25000000
Investment property 0
Goodwill 54600000
Other intangible assets 0
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 85400000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 286700000
Total non-current financial assets 372100000
Deferred tax assets (net) 0
Other non-current assets 34900000
Total non-current assets 4294800000
2 Current assets
Inventories 1612000000
Current financial asset
Current investments 0
Trade receivables, current 667900000
Cash and cash equivalents 198300000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 0
Total current financial assets 866200000
Current tax assets (net) 0
Other current assets 569800000
Total current assets 3048000000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7342800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 276400000
Other equity 5367200000
Total equity attributable to owners of parent 5643600000
Non controlling interest 0
Total equity 5643600000
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 0
Total non-current financial liabilities 0
Provisions, non-current 108700000
Deferred tax liabilities (net) 206400000
Deferred government grants, Non-current 0
Other non-current liabilities 56400000
Total non-current liabilities 371500000
Current liabilities
Current financial liabilities
Borrowings, current 477700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 333300000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 352700000
Total Trade payable 686000000
Other current financial liabilities 132300000
Total current financial liabilities 1296000000
Other current liabilities 22000000
Provisions, current 9700000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1327700000
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 1699200000
Total equity and liabilites 7342800000
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 Footwear - Domestic & Export Sale 1116511000 5256394000
2 Tannery - Domestic & Export Sale 218003000 1035891000
3 Unallocated -6430000 6612000
Total Segment Revenue 1328084000 6298897000
Less: Inter segment revenue 104034000 104034000
Revenue from operations 1224050000 5827486000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Footwear - Domestic & Export Sale 94088000 360592000
2 Tannery - Domestic & Export Sale -66911000 -191560000
3 Unallocated -6430000 6612000
Total Profit before tax 20747000 175644000
i. Finance cost 24803000 24803000
ii. Other Unallocable Expenditure net off Unallocable income 37323000 37323000
Profit before tax -41379000 -35511000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Footwear - Domestic & Export Sale 4710538000 4710538000
2 Tannery - Domestic & Export Sale 1527437000 1527437000
3 Unallocated 1104927000 1104927000
Total Segment Asset 7342902000 7342902000
Un-allocable Assets 0 0
Net Segment Asset 7342902000 7342902000
4 Segment Liabilities
Segment Liabilities
1 Footwear - Domestic & Export Sale 1035389000 1035389000
2 Tannery - Domestic & Export Sale 549879000 549879000
3 Unallocated 113958000 113958000
Total Segment Liabilities 1699226000 1699226000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1699226000 1699226000
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 Items that will not be reclassified to profit and loss -5706000 3150000
Total Amount of items that will not be reclassified to profit and loss -5706000 3150000
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 Items that will be reclassified to profit and loss -12720000 -9401000
Total Amount of items that will be reclassified to profit and loss -12720000 -9401000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -18426000 -6251000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -35511000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 106100000
Adjustments for decrease (increase) in inventories -67600000
Adjustments for decrease (increase) in trade receivables, current 138200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -23200000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -75500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -26500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 306100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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) 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) -10600000
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) 347000000
Net cash flows from (used in) operations 311489000
Dividends received 0
Interest paid 0
Interest received -4500000
Income taxes paid (refund) 22000000
Other inflows (outflows) of cash -2500000
Net cash flows from (used in) operating activities 282489000
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 0
Purchase of property, plant and equipment 465900000
Proceeds from sales of investment property 25200000
Purchase of investment property 4900000
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 2500000
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 4500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 149900000
Net cash flows from (used in) investing activities -288700000
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 127911000
Repayments of borrowings 4600000
Payments of lease liabilities 3700000
Dividends paid 1000000
Interest paid 106100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 12511000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6300000
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 6300000
Cash and cash equivalents cash flow statement at beginning of period 192000000
Cash and cash equivalents cash flow statement at end of period 198300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Khamesra Bhatita & Mehrotra Yes 31-Jul-2026