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 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 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



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 1110430000 2545780000
Other income 13400000 48490000
Total income 1123830000 2594270000
2 Expenses
(a) Cost of materials consumed 228010000 1077810000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 169690000 -79150000
(d) Employee benefit expense 141900000 476650000
(e) Finance costs 1620000 8510000
(f) Depreciation, depletion and amortisation expense 8610000 33120000
(f) Other Expenses
1 Other Expenses 204080000 524070000
Total other expenses 204080000 524070000
Total expenses 753910000 2041010000
3 Total profit before exceptional items and tax 369920000 553260000
4 Exceptional items 0 0
5 Total profit before tax 369920000 553260000
6 Tax expense
7 Current tax 88920000 125400000
8 Deferred tax 9840000 20310000
9 Total tax expenses 98760000 145710000
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 271160000 407550000
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 271160000 407550000
17 Other comprehensive income net of taxes -11570000 -2480000
18 Total Comprehensive Income for the period 259590000 405070000
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 246080000 246080000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1465490000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.02 16.56
Diluted earnings (loss) per share from continuing operations 11.02 16.56
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 11.02 16.56
Diluted earnings (loss) per share from continuing and discontinued operations 11.02 16.56
24 Debt equity ratio 0.0002 0.0002
25 Debt service coverage ratio 0.2753 0.2753
26 Interest service coverage ratio 0.5278 0.5278
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 623880000
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 3430000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 31170000
Total non-current financial assets 34600000
Deferred tax assets (net) 27340000
Other non-current assets 0
Total non-current assets 688840000
2 Current assets
Inventories 0
Current financial asset
Current investments 814910000
Trade receivables, current 316130000
Cash and cash equivalents 539360000
Bank balance other than cash and cash equivalents 138780000
Loans, current 0
Other current financial assets 93430000
Total current financial assets 1902610000
Current tax assets (net) 0
Other current assets 0
Total current assets 1902610000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2591450000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 246080000
Other equity 1465490000
Total equity attributable to owners of parent 1711570000
Non controlling interest 0
Total equity 1711570000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 21630000
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 3410000
Total non-current financial liabilities 25040000
Provisions, non-current 5680000
Deferred tax liabilities (net) 6760000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 37480000
Current liabilities
Current financial liabilities
Borrowings, current 16000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 151740000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 119470000
Total Trade payable 271210000
Other current financial liabilities 11490000
Total current financial liabilities 298700000
Other current liabilities 405690000
Provisions, current 132600000
Current tax liabilities (Net) 5410000
Deferred government grants, Current 0
Total current liabilities 842400000
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 879880000
Total equity and liabilites 2591450000
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)
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
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 9610000 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 1960000 1810000
5 Total Other comprehensive income -11570000 -2480000



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 553260000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -121900000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 56670000
Adjustments for decrease (increase) in other current assets 1340000
Adjustments for decrease (increase) in other non-current assets 447380000
Adjustments for other financial assets, non-current 5300000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -12800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -59550000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 33120000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3260000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 210000
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) -8210000
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) 345360000
Net cash flows from (used in) operations 898620000
Dividends received 0
Interest paid -8510000
Interest received -33480000
Income taxes paid (refund) 148190000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 725460000
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 0
Purchase of intangible assets under development 1510000
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 50620000
Payments of lease liabilities 0
Dividends paid 12300000
Interest paid 8510000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 50000
Net cash flows from (used in) financing activities -71380000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 548800000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -1810000
Net increase (decrease) in cash and cash equivalents 546990000
Cash and cash equivalents cash flow statement at beginning of period -7610000
Cash and cash equivalents cash flow statement at end of period 539380000





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 Yes 31-Aug-2027