Integrated Filing — IndAS



General information about company
Scrip Code 544318
NSE Symbol MAMATA
MSEI Symbol NOTLISTED
ISIN INE0TO701015
Name of company MAMATA MACHINERY 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 22-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 MACHINERIES
Start date and time of board meeting 28-May-2025   15:30:00
End date and time of board meeting 28-May-2025   16:40:00
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 2024-06-21
Indicate Company website link for updated RPT policy of the Company www.mamata.com/investors
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? No
Not applicable



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 1095380000 2227130000
Other income 4990000 39920000
Total income 1100370000 2267050000
2 Expenses
(a) Cost of materials consumed 279830000 1028420000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 229830000 13970000
(d) Employee benefit expense 107270000 338660000
(e) Finance costs 760000 5000000
(f) Depreciation, depletion and amortisation expense 5600000 20490000
(f) Other Expenses
1 Other Expenses 139710000 403650000
Total other expenses 139710000 403650000
Total expenses 763000000 1810190000
3 Total profit before exceptional items and tax 337370000 456860000
4 Exceptional items 0 0
5 Total profit before tax 337370000 456860000
6 Tax expense
7 Current tax 85690000 119950000
8 Deferred tax -2570000 -10000
9 Total tax expenses 83120000 119940000
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 254250000 336920000
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 254250000 336920000
17 Other comprehensive income net of taxes -9620000 -670000
18 Total Comprehensive Income for the period 244630000 336250000
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 246080000 246080000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1458790000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.33 13.69
Diluted earnings (loss) per share from continuing operations 10.33 13.69
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 10.33 13.69
Diluted earnings (loss) per share from continuing and discontinued operations 10.33 13.69
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0.1819 0.1819
26 Interest service coverage ratio 0.7253 0.7253
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 609000000
Capital work-in-progress 0
Investment property 290000
Goodwill 0
Other intangible assets 920000
Intangible assets under development 1810000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 131140000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 30650000
Total non-current financial assets 161790000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 773810000
2 Current assets
Inventories 650640000
Current financial asset
Current investments 0
Trade receivables, current 259250000
Cash and cash equivalents 462480000
Bank balance other than cash and cash equivalents 138780000
Loans, current 0
Other current financial assets 1850000
Total current financial assets 862360000
Current tax assets (net) 0
Other current assets 81110000
Total current assets 1594110000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2367920000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 246080000
Other equity 1458790000
Total equity attributable to owners of parent 1704870000
Non controlling interest
Total equity 1704870000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3070000
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 0
Total non-current financial liabilities 3070000
Provisions, non-current 0
Deferred tax liabilities (net) 6760000
Deferred government grants, Non-current 0
Other non-current liabilities 5680000
Total non-current liabilities 15510000
Current liabilities
Current financial liabilities
Borrowings, current 3070000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 83230000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 173520000
Total Trade payable 256750000
Other current financial liabilities 0
Total current financial liabilities 259820000
Other current liabilities 265040000
Provisions, current 120650000
Current tax liabilities (Net) 2030000
Deferred government grants, Current 0
Total current liabilities 647540000
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 663050000
Total equity and liabilites 2367920000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 9620000 670000
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 -9620000 -670000



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 456860000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -16400000
Adjustments for decrease (increase) in trade receivables, current -52330000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1260000
Adjustments for decrease (increase) in other non-current assets 447390000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 520000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -41660000
Adjustments for increase (decrease) in other non-current liabilities 210000
Adjustments for depreciation and amortisation expense 20490000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2920000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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) 540000
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) 400000
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) 360820000
Net cash flows from (used in) operations 817680000
Dividends received 0
Interest paid -5000000
Interest received -33480000
Income taxes paid (refund) 144020000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 645180000
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 20000
Purchase of property, plant and equipment 18050000
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 -1510000
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 33480000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -119220000
Net cash flows from (used in) investing activities -105280000
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 49110000
Payments of lease liabilities 0
Dividends paid 12300000
Interest paid 5000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 11510000
Net cash flows from (used in) financing activities -54900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 485000000
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 485000000
Cash and cash equivalents cash flow statement at beginning of period -22490000
Cash and cash equivalents cash flow statement at end of period 462510000





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 SHBA & CO LLP, CHARTERED ACCOUNTANTS Yes 31-Aug-2027


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 MAMATA MACHINERY LIMITED MAMATA ENTERPRISES INC. WHOLLY-OWNED SUBSIDIARY Sale of goods or services 750000000 NIL 323990000 85400000 73100000
2 MAMATA MACHINERY LIMITED NIRAV INDUSTRIES KMP RELATIVE IS PARTNER Purchase of goods or services 40000000 NIL 20090000 15160000 7200000
3 MAMATA MACHINERY LIMITED MARUTI INDUSTRIES KMP RELATIVE IS PARTNER Purchase of goods or services 15000000 NIL 4950000 4580000 1640000
4 MAMATA MACHINERY LIMITED MARUTI ENTERPRISES LLC KMP RELATIVE IS PARTNER Purchase of goods or services 50000000 NIL 21950000 20440000 0
5 MAMATA MACHINERY LIMITED ALOK ENTERPRISE KMP RELATIVE IS PARTNER Purchase of goods or services 10000000 NIL 5480000 4380000 1500000
6 MAMATA MACHINERY LIMITED MAMATA ENTERPRISES INC. WHOLLY-OWNED SUBSIDIARY Any other transaction Expenses 750000000 NIL 33840000 0 0
7 MAMATA MACHINERY LIMITED MAMATA AIRWINGS KMP RELATIVE IS PARTNER Any other transaction Expenses 40000000 NIL 20170000 30000 750000
8 MAMATA MACHINERY LIMITED SHREE LAXMI OFFSET KMP RELATIVE IS PARTNER Any other transaction Expenses 2000000 NIL 360000 140000 90000
9 MAMATA MACHINERY LIMITED MARUTI ENGITECH LLP KMP RELATIVE IS PARTNER Any other transaction Expenses 3000000 NIL 1480000 0 230000
10 MAMATA MACHINERY LIMITED SHREE MARUTI TRAVELS KMP RELATIVE IS PARTNER Any other transaction Expenses 15000000 NIL 6220000 0 980000
11 MAMATA MACHINERY LIMITED SRIKARAM DIGITAL MARKETING SOLUTIONS KMP RELATIVE IS PARTNER Any other transaction Expenses 1000000 NIL 170000 0 0
12 MAMATA MACHINERY LIMITED MAHENDRA N. PATEL DIRECTOR Remuneration NIL 13670000 0 0
13 MAMATA MACHINERY LIMITED CHANDRAKANT B. PATEL DIRECTOR Remuneration NIL 15210000 0 0
14 MAMATA MACHINERY LIMITED NAYANABEN M. PATEL KMP RELATIVE Remuneration NIL 1170000 0 0
15 MAMATA MACHINERY LIMITED PANKTIBEN B. PATEL KMP RELATIVE Remuneration NIL 1910000 0 0
16 MAMATA MACHINERY LIMITED DIPAK J. MODI CHIEF FINANCIAL OFFICER Remuneration NIL 2030000 0 0
17 MAMATA MACHINERY LIMITED MADHURI SHARMA COMPANY SECRETARY Remuneration NIL 890000 0 0
18 MAMATA MACHINERY LIMITED APURVA N. KANE CHIEF EXECUTIVE OFFICER Remuneration NIL 6700000 0 0
Total value of transaction during the reporting period 480280000