Integrated Filing — IndAS



General information about company
Scrip Code 513377
NSE Symbol MMTC
MSEI Symbol NOTLISTED
ISIN INE123F01029
Name of company MMTC 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   12:30:00
End date and time of board meeting 28-May-2025   17:50:00
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 Not applicable
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 2014-10-01
Indicate Company website link for updated RPT policy of the Company https://mmtclimited.com/pages/display/297-related-party-transactions-policy
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 2300000 26900000
Other income 439100000 2600900000
Total income 441400000 2627800000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 203500000 1112500000
(e) Finance costs 46200000 53900000
(f) Depreciation, depletion and amortisation expense 14900000 45100000
(f) Other Expenses
1 Operating expenses 2900000 11000000
2 Administrative expenses 68200000 289900000
3 Others 100000 100000
Total other expenses 71200000 301000000
Total expenses 335800000 1512500000
3 Total profit before exceptional items and tax 105600000 1115300000
4 Exceptional items 20100000 -143300000
5 Total profit before tax 125700000 972000000
6 Tax expense
7 Current tax 80700000 234900000
8 Deferred tax 41800000 41800000
9 Total tax expenses 122500000 276700000
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 3200000 695300000
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 3200000 695300000
17 Other comprehensive income net of taxes -9600000 321600000
18 Total Comprehensive Income for the period -6400000 1016900000
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 1500000000 1500000000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 13065000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0.46
Diluted earnings (loss) per share from continuing operations 0 0.46
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 0.46
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.46
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 215500000
Capital work-in-progress 100000
Investment property 26700000
Goodwill 0
Other intangible assets 800000
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 815000000
Trade receivables, non-current 0
Loans, non-current 22100000
Other non-current financial assets 245300000
Total non-current financial assets 1082400000
Deferred tax assets (net) 1574200000
Other non-current assets 287500000
Total non-current assets 3187200000
2 Current assets
Inventories 3600000
Current financial asset
Current investments 0
Trade receivables, current 1190400000
Cash and cash equivalents 297700000
Bank balance other than cash and cash equivalents 13090800000
Loans, current 409000000
Other current financial assets 925300000
Total current financial assets 15913200000
Current tax assets (net) 212300000
Other current assets 13006800000
Total current assets 29135900000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 32323100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1500000000
Other equity 13060500000
Total equity attributable to owners of parent 14560500000
Non controlling interest
Total equity 14560500000
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 24200000
Total non-current financial liabilities 24200000
Provisions, non-current 270800000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 295000000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2394000000
Total Trade payable 2395000000
Other current financial liabilities 1575600000
Total current financial liabilities 3970600000
Other current liabilities 2409900000
Provisions, current 10868300000
Current tax liabilities (Net) 218800000
Deferred government grants, Current 0
Total current liabilities 17467600000
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 17762600000
Total equity and liabilites 32323100000
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)
1 Precious Metals 0 0
2 Metals 0 0
3 Minerals 0 0
4 Coal & Hydrocarbon 0 0
5 Agro Products 0 0
6 Fertilizers 0 0
7 Others 2300000 26900000
Total Segment Revenue 2300000 26900000
Less: Inter segment revenue 0 0
Revenue from operations 2300000 26900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Precious Metals 0 0
2 Metals 0 0
3 Minerals 0 0
4 Coal & Hydrocarbon 0 0
5 Agro Products 0 0
6 Fertilizers 0 0
7 Others -600000 15900000
Total Profit before tax -600000 15900000
i. Finance cost -379100000 -379100000
ii. Other Unallocable Expenditure net off Unallocable income 252800000 252800000
Profit before tax 125700000 972000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Precious Metals 198000000 198000000
2 Metals 261100000 261100000
3 Minerals 217800000 217800000
4 Coal & Hydrocarbon 11929400000 11929400000
5 Agro Products 2056800000 2056800000
6 Fertilizers 167600000 167600000
7 Others 287500000 287500000
Total Segment Asset 15118200000 15118200000
Un-allocable Assets 17204900000 17204900000
Net Segment Asset 32323100000 32323100000
4 Segment Liabilities
Segment Liabilities
1 Precious Metals 155600000 155600000
2 Metals 117000000 117000000
3 Minerals 226000000 226000000
4 Coal & Hydrocarbon 13429500000 13429500000
5 Agro Products 2309900000 2309900000
6 Fertilizers 220500000 220500000
7 Others 66500000 66500000
Total Segment Liabilities 16525000000 16525000000
Un-allocable Liabilities 1237600000 1237600000
Net Segment Liabilities 17762600000 17762600000
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 -Remeasurements of the defined benefit plans -36000000 -33200000
2 -Equity Instruments through other comprehensive income 18000000 346400000
Total Amount of items that will not be reclassified to profit and loss -18000000 313200000
2 Income tax relating to items that will not be reclassified to profit or loss -8400000 -8400000
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 -9600000 321600000



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 972000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 53900000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 75500000
Adjustments for decrease (increase) in other current assets -1192600000
Adjustments for decrease (increase) in other non-current assets -1500000
Adjustments for other financial assets, non-current -277100000
Adjustments for other financial assets, current -205800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 23500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -212200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 45100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 20200000
Adjustments for provisions, non-current -70000000
Adjustments for other financial liabilities, current -128000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 600000
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) 0
Other adjustments for non-cash items 100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1868300000
Net cash flows from (used in) operations -896300000
Dividends received -1083400000
Interest paid 0
Interest received -1418800000
Income taxes paid (refund) 228600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -3627100000
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 4500000
Purchase of property, plant and equipment 2300000
Proceeds from sales of investment property 277100000
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 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 1083400000
Interest received 1418800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 2781500000
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 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 53900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -53900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -899500000
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 -899500000
Cash and cash equivalents cash flow statement at beginning of period 1197200000
Cash and cash equivalents cash flow statement at end of period 297700000





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 MMTC LIMITED MMTC Pamp India Pvt. Ltd. Joint Venture Dividend received NA 1081700000 0 0
2 MMTC LIMITED MMTC Employees Post-Retirement Medical Benefit Trust Trust Any other transaction MMTC Contribution PRMBS Trust NA 92500000 0 0
3 MMTC LIMITED MMTC Limited CPF Trust Trust Any other transaction MMTC Contribution towards PF Trust NA 450000000 0 0
4 MMTC LIMITED MMTC Limited Employees’ Defined Contribution Superannuation Trust Trust Any other transaction MMTC Contrbution towards Pension NA 22900000 0 0
5 MMTC LIMITED MMTC Limited Gratuity Trust Trust Any other transaction MMTC Contrbution towards Gratuity NA 126900000 0 0
Total value of transaction during the reporting period 1774000000





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