Integrated Filing — IndAS



General information about company
Scrip Code 538836
NSE Symbol MONTECARLO
MSEI Symbol NOTLISTED
ISIN INE950M01013
Name of company MONTE CARLO FASHIONS 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-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 Manufacture and trading of textile garments
Start date and time of board meeting 26-May-2025   14:30:00
End date and time of board meeting 26-May-2025   18:15:00
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 2059300000 11004100000
Other income 128500000 351700000
Total income 2187800000 11355800000
2 Expenses
(a) Cost of materials consumed 261400000 1072400000
(b) Purchases of stock-in-trade 1090500000 5340500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -199700000 -682700000
(d) Employee benefit expense 297600000 1224900000
(e) Finance costs 117600000 475900000
(f) Depreciation, depletion and amortisation expense 161000000 601700000
(f) Other Expenses
1 Advertisement and business promotion 108900000 433500000
2 Others 443800000 1750500000
Total other expenses 552700000 2184000000
Total expenses 2281100000 10216700000
3 Total profit before exceptional items and tax -93300000 1139100000
4 Exceptional items 0 0
5 Total profit before tax -93300000 1139100000
6 Tax expense
7 Current tax -144400000 332000000
8 Deferred tax 154500000 -4600000
9 Total tax expenses 10100000 327400000
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 -103400000 811700000
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 -103400000 811700000
17 Other comprehensive income net of taxes -4700000 -4700000
18 Total Comprehensive Income for the period -108100000 807000000
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 207300000 207300000
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 -4.99 39.15
Diluted earnings (loss) per share from continuing operations -4.99 39.15
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 -4.99 39.15
Diluted earnings (loss) per share from continuing and discontinued operations -4.99 39.15
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 1831100000
Capital work-in-progress 3000000
Investment property 0
Goodwill 0
Other intangible assets 2065300000
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 1078000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 146500000
Total non-current financial assets 1224500000
Deferred tax assets (net) 260400000
Other non-current assets 141800000
Total non-current assets 5526100000
2 Current assets
Inventories 5031800000
Current financial asset
Current investments 1379000000
Trade receivables, current 4161800000
Cash and cash equivalents 9800000
Bank balance other than cash and cash equivalents 344900000
Loans, current 4900000
Other current financial assets 225200000
Total current financial assets 6125600000
Current tax assets (net) 0
Other current assets 471600000
Total current assets 11629000000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 17155100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 207300000
Other equity 8133100000
Total equity attributable to owners of parent 8340400000
Non controlling interest 0
Total equity 8340400000
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 2217800000
Total non-current financial liabilities 2217800000
Provisions, non-current 13700000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 250900000
Total non-current liabilities 2482400000
Current liabilities
Current financial liabilities
Borrowings, current 2869300000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 346100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 871600000
Total Trade payable 1217700000
Other current financial liabilities 658000000
Total current financial liabilities 4745000000
Other current liabilities 1477300000
Provisions, current 109400000
Current tax liabilities (Net) 600000
Deferred government grants, Current 0
Total current liabilities 6332300000
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 8814700000
Total equity and liabilites 17155100000
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 Re-measurement gain/(loss) on defined benefit obligations -5100000 -5100000
2 Net fair value gain/(loss) on investment in perpetual bonds -1200000 -1200000
Total Amount of items that will not be reclassified to profit and loss -6300000 -6300000
2 Income tax relating to items that will not be reclassified to profit or loss -1600000 -1600000
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
5 Total Other comprehensive income -4700000 -4700000



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 1139100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 475900000
Adjustments for decrease (increase) in inventories -685600000
Adjustments for decrease (increase) in trade receivables, current -436800000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -67200000
Adjustments for other financial assets, current -2700000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -197300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 601700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 15200000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 422000000
Adjustments for other financial liabilities, non-current 25600000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 193500000
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) -134600000
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) -177300000
Net cash flows from (used in) operations 961800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 233700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 728100000
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 44500000
Purchase of property, plant and equipment 380600000
Proceeds from sales of investment property 387400000
Purchase of investment property 493900000
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 170600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -13400000
Net cash flows from (used in) investing activities -285400000
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 726400000
Repayments of borrowings 27000000
Payments of lease liabilities 427000000
Dividends paid 414900000
Interest paid 305200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -447700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -5000000
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 -5000000
Cash and cash equivalents cash flow statement at beginning of period 14800000
Cash and cash equivalents cash flow statement at end of period 9800000





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 Deloitte Haskins & Cells Yes 31-Aug-2027