Integrated Filing — IndAS



General information about company
Scrip Code 541195
NSE Symbol MIDHANI
MSEI Symbol NOTLISTED
ISIN INE099Z01011
Name of company MISHRA DHATU NIGAM 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 21-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 Super Alloys Plant
Start date and time of board meeting 28-May-2025   15:00:00
End date and time of board meeting 28-May-2025   17:00:00
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 4105629000 10741015000
Other income 76011000 309215000
Total income 4181640000 11050230000
2 Expenses
(a) Cost of materials consumed 1108341000 4222215000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 814009000 84777000
(d) Employee benefit expense 399636000 1423386000
(e) Finance costs 74302000 294477000
(f) Depreciation, depletion and amortisation expense 163523000 634812000
(f) Other Expenses
1 Power and Fuel 263324000 883950000
2 Sub-Contractor Expenses 237611000 751041000
3 Consumption of stores, loose tools and spares 161748000 570946000
4 Repairs and Maintenance Expenses 41429000 165375000
5 CSR Expenses 10366000 39976000
6 Selling Expenses 40209000 94955000
7 Factory Expenses 6811000 27407000
8 Others 88722000 296523000
Total other expenses 850220000 2830173000
Total expenses 3410031000 9489840000
3 Total profit before exceptional items and tax 771609000 1560390000
4 Exceptional items 0 0
5 Total profit before tax 771609000 1560390000
6 Tax expense
7 Current tax 190694000 388048000
8 Deferred tax 19474000 71655000
9 Total tax expenses 210168000 459703000
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 561441000 1100687000
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 555000 7687000
16 Total profit (loss) for period 561996000 1108374000
17 Other comprehensive income net of taxes -9833000 -9790000
18 Total Comprehensive Income for the period 552163000 1098584000
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 1873400000 1873400000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 12276284000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3 5.92
Diluted earnings (loss) per share from continuing operations 3 5.92
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 3 5.92
Diluted earnings (loss) per share from continuing and discontinued operations 3 5.92
24 Debt equity ratio 0.0017 0.0017
25 Debt service coverage ratio 0.0042 0.0095
26 Interest service coverage ratio 0.1359 0.0848
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The detailed notes to financial statments is disclosed as Outcome of Board Meeting submitted to Stock Exchanges on May 28, 2025.



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 10711942000
Capital work-in-progress 250878000
Investment property 0
Goodwill 0
Other intangible assets 28407000
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 253222000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 253222000
Deferred tax assets (net) 0
Other non-current assets 36095000
Total non-current assets 11280544000
2 Current assets
Inventories 12809793000
Current financial asset
Current investments 0
Trade receivables, current 4103136000
Cash and cash equivalents 508818000
Bank balance other than cash and cash equivalents 1363000
Loans, current 0
Other current financial assets 205860000
Total current financial assets 4819177000
Current tax assets (net) 0
Other current assets 237017000
Total current assets 17865987000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 29146531000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1873400000
Other equity 12276284000
Total equity attributable to owners of parent 14149684000
Non controlling interest
Total equity 14149684000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 390788000
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 817408000
Total non-current financial liabilities 1208196000
Provisions, non-current 23245000
Deferred tax liabilities (net) 518433000
Deferred government grants, Non-current 0
Other non-current liabilities 6391332000
Total non-current liabilities 8141206000
Current liabilities
Current financial liabilities
Borrowings, current 1949990000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 55415000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 877244000
Total Trade payable 932659000
Other current financial liabilities 1492850000
Total current financial liabilities 4375499000
Other current liabilities 2176535000
Provisions, current 303607000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 6855641000
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 14996847000
Total equity and liabilites 29146531000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) The detailed notes to financial statments is disclosed as Outcome of Board Meeting submitted to Stock Exchanges on May 28, 2025.



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 Gratuity actuarial Gain / (Loss) -13140000 -13083000
Total Amount of items that will not be reclassified to profit and loss -13140000 -13083000
2 Income tax relating to items that will not be reclassified to profit or loss -3307000 -3293000
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 -9833000 -9790000



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 1560390000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 294477000
Adjustments for decrease (increase) in inventories 287388000
Adjustments for decrease (increase) in trade receivables, current -873119000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 764348000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -18034000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -267071000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 153143000
Adjustments for increase (decrease) in other non-current liabilities 160065000
Adjustments for depreciation and amortisation expense 634812000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -10606000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 19424000
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) -87057000
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) 1057770000
Net cash flows from (used in) operations 2618160000
Dividends received 0
Interest paid 0
Interest received -72023000
Income taxes paid (refund) 363405000
Other inflows (outflows) of cash -13083000
Net cash flows from (used in) operating activities 2169649000
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 27320000
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 590000
Purchase of property, plant and equipment 676914000
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 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 55429000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -313533000
Net cash flows from (used in) investing activities -961748000
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 1749365000
Repayments of borrowings 2650000000
Payments of lease liabilities -71789000
Dividends paid 140526000
Interest paid 294477000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1263849000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -55948000
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 -55948000
Cash and cash equivalents cash flow statement at beginning of period 164766000
Cash and cash equivalents cash flow statement at end of period 108818000





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 ANJANEYULU & CO. Yes 31-May-2027