Integrated Filing — IndAS



General information about company
Scrip Code 504286
NSE Symbol DELTAMAGNT
MSEI Symbol NOTLISTED
ISIN INE393A01011
Name of company Delta Manufacturing 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 DELTA
Start date and time of board meeting 27-May-2025   16:00:00
End date and time of board meeting 27-May-2025   18:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-11
Indicate Company website link for updated RPT policy of the Company https://www.deltamagnetsgroup.com/dml/downloads/policies/Related%20Party%20Transaction%20Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone Standalone
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 157197000 609952000
Other income 1553000 4698000
Total income 158750000 614650000
2 Expenses
(a) Cost of materials consumed 66532000 228608000
(b) Purchases of stock-in-trade 1472000 6939000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3889000 1663000
(d) Employee benefit expense 54567000 235975000
(e) Finance costs 7936000 23781000
(f) Depreciation, depletion and amortisation expense 8083000 32488000
(f) Other Expenses
1 Cost of Stores and Spares consumed 5127000 28723000
2 Power and Fuel 13020000 60830000
3 Others 24548000 78458000
Total other expenses 42695000 168011000
Total expenses 177396000 697465000
3 Total profit before exceptional items and tax -18646000 -82815000
4 Exceptional items 0 3084000
5 Total profit before tax -18646000 -79731000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 183000 -489000
9 Total tax expenses 183000 -489000
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 -18829000 -79242000
12 Profit (loss) from discontinued operations before tax -2152000 -55336000
13 Tax expense of discontinued operations -19083000 -19083000
14 Net profit (loss) from discontinued operation after tax 16931000 -36253000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -1898000 -115495000
17 Other comprehensive income net of taxes 554000 -1697000
18 Total Comprehensive Income for the period -1344000 -117192000
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 108511000 108511000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 39947000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.73 -7.3
Diluted earnings (loss) per share from continuing operations -1.73 -7.3
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 1.56 -3.34
Diluted earnings (loss) per share from discontinued operations 1.56 -3.34
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.17 -10.64
Diluted earnings (loss) per share from continuing and discontinued operations -0.17 -10.64
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 308620000
Capital work-in-progress 1400000
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1100000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 17109000
Total non-current financial assets 18209000
Deferred tax assets (net)
Other non-current assets 5416000
Total non-current assets 333645000
2 Current assets
Inventories 113625000
Current financial asset
Current investments 2173000
Trade receivables, current 148267000
Cash and cash equivalents 2039000
Bank balance other than cash and cash equivalents 534000
Loans, current 6717000
Other current financial assets 25645000
Total current financial assets 185375000
Current tax assets (net)
Other current assets 30925000
Total current assets 329925000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets 14442000
Total assets 678012000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108511000
Other equity 39947000
Total equity attributable to owners of parent 148458000
Non controlling interest
Total equity 148458000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19525000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 1950000
Total non-current financial liabilities 21475000
Provisions, non-current 31210000
Deferred tax liabilities (net) 2415000
Deferred government grants, Non-current
Other non-current liabilities 3073000
Total non-current liabilities 58173000
Current liabilities
Current financial liabilities
Borrowings, current 256817000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 30635000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 75703000
Total Trade payable 106338000
Other current financial liabilities 77081000
Total current financial liabilities 440236000
Other current liabilities 17325000
Provisions, current 13820000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 471381000
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 529554000
Total equity and liabilites 678012000
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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/ (losses) on defined benefit plans 554000 -1697000
Total Amount of items that will not be reclassified to profit and loss 554000 -1697000
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
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 554000 -1697000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -79731000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 43112000
Adjustments for decrease (increase) in inventories -14068000
Adjustments for decrease (increase) in trade receivables, current 26606000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 4597000
Adjustments for decrease (increase) in other non-current assets 259000
Adjustments for other financial assets, non-current -1806000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1673000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 689000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 40784000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 48482000
Adjustments for provisions, current 2701000
Adjustments for provisions, non-current 5353000
Adjustments for other financial liabilities, current -2140000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -46000
Adjustments for dividend income 0
Adjustments for interest income 2994000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -745000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -3084000
Other adjustments to reconcile profit (loss) -55336000
Other adjustments for non-cash items -245000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 90446000
Net cash flows from (used in) operations 10715000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 148000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 10567000
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 18218000
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 26635000
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 3475000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6717000
Net cash flows from (used in) investing activities 5175000
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 33133000
Repayments of borrowings 15486000
Payments of lease liabilities 2221000
Dividends paid 459000
Interest paid 29245000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -14278000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1464000
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 1464000
Cash and cash equivalents cash flow statement at beginning of period 575000
Cash and cash equivalents cash flow statement at end of period 2039000





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 M H S & Associates Yes 30-Sep-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Delta Manufacturing Limited Ram H. Shroff Managing Director Remuneration Approved 4163000 1677000 1615000
2 Delta Manufacturing Limited Aurobind Patel Director Any other transaction Director Sitting Fees Approved 8000 0 0 Textual Information(1)
3 Delta Manufacturing Limited Darius Khambatta Director Any other transaction Director Sitting Fees Approved 12000 0 0 Textual Information(2)
4 Delta Manufacturing Limited Anjali Mody Director Any other transaction Director Sitting Fees Approved 6000 0 0 Textual Information(3)
5 Delta Manufacturing Limited Jehangir Aibara Director Any other transaction Director Sitting Fees Approved 4000 0 0 Textual Information(4)
6 Delta Manufacturing Limited Kaarshan Awatramani Director Any other transaction Director Sitting Fees Approved 12000 0 0 Textual Information(5)
7 Delta Manufacturing Limited Abhilash Sunny Key management personnel of entity or Parent Remuneration Approved 4079000 535000 359000
8 Delta Manufacturing Limited Madhuri Deokar Key management personnel of entity or Parent Remuneration Approved 403000 59000 59000
9 Delta Manufacturing Limited AZB & Partners Enterprises over which KMP/Promoter exercises significant influence Any other transaction Legal fees paid Approved 4070000 0 2562000
10 Delta Manufacturing Limited Delta Corp Limited Enterprises over which KMP/Promoter exercises significant influence Any other transaction Rent Paid Approved 494000 0 0
11 Delta Manufacturing Limited Delta Corp Limited Enterprises over which KMP/Promoter exercises significant influence Any other transaction Reimbursement of Expenses Paid Approved 30000 24000 0
12 Delta Manufacturing Limited Delta Corp Limited Enterprises over which KMP/Promoter exercises significant influence Purchase of goods or services Approved 228000 0 228000
13 Delta Manufacturing Limited Myra Mall Management Company Private Limited Enterprises over which KMP/Promoter exercises significant influence Interest paid NA 8804000 49388000 54394000 Textual Information(6)
14 Delta Manufacturing Limited Myra Mall Management Company Private Limited Enterprises over which KMP/Promoter exercises significant influence Any other transaction Loan Taken Approved 47500000 90101000 137601000
15 Delta Manufacturing Limited MMG Ferrites Private Limited Joint Venture Company Sale of goods or services Approved 7488000 0 3469000
16 Delta Manufacturing Limited Abhilash Sunny Key management personnel of entity or Parent Any other transaction Loan given Approved 1915000 0 1915000 Loan 0.09 Six months or extendable with mutual consent Secured Payment of tax dues
17 Delta Manufacturing Limited MMG Ferrites Private Limited Joint Venture Company Any other transaction Security Deposit taken NA 1950000 0 1950000
18 Delta Manufacturing Limited MMG Ferrites Private Limited Joint Venture Company Any other transaction Rent Income Approved 315000 0 315000
19 Delta Manufacturing Limited MMG Ferrites Private Limited Joint Venture Company Any other transaction Slump Sale Consideration Income Approved 100000 0 100000
20 Delta Manufacturing Limited MMG Ferrites Private Limited Joint Venture Company Inter-corporate deposit Approved 4802000 0 4802000 Inter-corporate deposit 0.1045 Repayable on demand with an option to convert into Equity Shares Unsecured General Corporate Purpose
Total value of transaction during the reporting period 86383000



Text Block
Textual Information(1) Rs. 2,000 for attending each Board and Audit Committee Meeting during the FY - 2024-2025.
Textual Information(2) Rs. 2,000 for attending each Board and Audit Committee Meeting during the FY - 2024-2025.
Textual Information(3) Rs. 2,000 for attending each Board Meeting during the FY - 2024-2025.
Textual Information(4) Rs. 2,000 for attending each Board Meeting during the FY - 2024-2025.
Textual Information(5) Rs. 2,000 for attending each Board and Audit Committee Meeting during the FY - 2024-2025.
Textual Information(6) Value of the related party transaction as approved by the Audit Committee - This is not applicable.


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0