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 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 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



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 157197000 609952000
Other income 1553000 4698000
Total income 158750000 614650000
2 Expenses
(a) Cost of materials consumed 66533000 228608000
(b) Purchases of stock-in-trade 1472000 6939000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3888000 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 24065000 78484000
Total other expenses 42212000 168037000
Total expenses 176915000 697491000
3 Total profit before exceptional items and tax -18165000 -82841000
4 Exceptional items 859000 859000
5 Total profit before tax -17306000 -81982000
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 -17489000 -81493000
12 Profit (loss) from discontinued operations before tax -3769000 -56926000
13 Tax expense of discontinued operations -19083000 -19083000
14 Net profit (loss) from discontinued operation after tax 15314000 -37843000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -1558000 -1558000
16 Total profit (loss) for period -3733000 -120894000
17 Other comprehensive income net of taxes 554000 -1702000
18 Total Comprehensive Income for the period -3179000 -122596000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -3733000 -120894000
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 -3179000 -122596000
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 108511000 108511000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 37505000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.75 -7.65
Diluted earnings (loss) per share from continuing operations -1.75 -7.65
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 1.41 -3.49
Diluted earnings (loss) per share from discontinued operations 1.41 -3.49
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.34 -11.14
Diluted earnings (loss) per share from continuing and discontinued operations -0.34 -11.14
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 308620000
Capital work-in-progress 1400000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 17109000
Total non-current financial assets 17109000
Deferred tax assets (net)
Other non-current assets 5416000
Total non-current assets 332545000
2 Current assets
Inventories 113625000
Current financial asset
Current investments 2173000
Trade receivables, current 148267000
Cash and cash equivalents 2139000
Bank balance other than cash and cash equivalents 534000
Loans, current 5300000
Other current financial assets 25645000
Total current financial assets 184058000
Current tax assets (net)
Other current assets 30925000
Total current assets 328608000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets 14442000
Total assets 675595000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108511000
Other equity 37505000
Total equity attributable to owners of parent 146016000
Non controlling interest
Total equity 146016000
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 75727000
Total Trade payable 106362000
Other current financial liabilities 77081000
Total current financial liabilities 440260000
Other current liabilities 17326000
Provisions, current 13820000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 471406000
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 529579000
Total equity and liabilites 675595000
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 Hard Ferrites 1332000 51600000
2 Soft Ferrites 39265000 189746000
3 Textile 155865000 558352000
4 Rhine 0 0
Total Segment Revenue 196462000 799698000
Less: Inter segment revenue 0 0
Revenue from operations 196462000 799698000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hard Ferrites -26905000 -78837000
2 Soft Ferrites 511000 9869000
3 Textile 15105000 16234000
4 Rhine 0 27000
Total Profit before tax -11289000 -52707000
i. Finance cost 11263000 11263000
ii. Other Unallocable Expenditure net off Unallocable income 82000 82000
Profit before tax -22634000 -140466000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hard Ferrites 286715000 286715000
2 Soft Ferrites 0 0
3 Textile 374438000 374438000
4 Rhine 0 0
Total Segment Asset 661153000 661153000
Un-allocable Assets 14442000 14442000
Net Segment Asset 675595000 675595000
4 Segment Liabilities
Segment Liabilities
1 Hard Ferrites 332531000 332531000
2 Soft Ferrites 0 0
3 Textile 194633000 194633000
4 Rhine 0 0
Total Segment Liabilities 527164000 527164000
Un-allocable Liabilities 2415000 2415000
Net Segment Liabilities 529579000 529579000
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 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
1 Foreign Currency Translation reserve 0 -5000
Total Amount of items that will be reclassified to profit and loss 0 -5000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 554000 -1702000



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 -81982000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 43114000
Adjustments for decrease (increase) in inventories -14068000
Adjustments for decrease (increase) in trade receivables, current 26607000
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 -1783000
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 1898000
Adjustments for provisions, non-current 7837000
Adjustments for other financial liabilities, current -2141000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -51000
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 0
Other adjustments to reconcile profit (loss) -58852000
Other adjustments for non-cash items 859000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 92686000
Net cash flows from (used in) operations 10704000
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 10556000
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 18500000
Purchase of other long-term assets 1000000
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 -718000
Net cash flows from (used in) investing activities 2039000
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 29247000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -14280000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1685000
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 -1685000
Cash and cash equivalents cash flow statement at beginning of period 3824000
Cash and cash equivalents cash flow statement at end of period 2139000





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