Integrated Filing — IndAS



General information about company
Scrip Code 520059
NSE Symbol MUNJALAU
MSEI Symbol NOTLISTED
ISIN INE672B01032
Name of company Munjal Auto Industries 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 15-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 Auto Parts & Equipment
Start date and time of board meeting 28-May-2025   12:10:00
End date and time of board meeting 28-May-2025   17:15:00
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 2025-05-28
Indicate Company website link for updated RPT policy of the Company www.munjalauto.com
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
The company has not made any default in repayment of loan. And the company has nil debt security.



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 3121957000 12705245000
Other income 28167000 195056000
Total income 3150124000 12900301000
2 Expenses
(a) Cost of materials consumed 2290793000 9997901000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 117827000 -3027000
(d) Employee benefit expense 206267000 850884000
(e) Finance costs 11208000 36559000
(f) Depreciation, depletion and amortisation expense 56374000 211213000
(f) Other Expenses
1 Other Expenses 414480000 1415656000
2 0 0 0
3 0 0 0
4 0 0 0
5 0 0 0
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
Total other expenses 414480000 1415656000
Total expenses 3096949000 12509186000
3 Total profit before exceptional items and tax 53175000 391115000
4 Exceptional items 0 0
5 Total profit before tax 53175000 391115000
6 Tax expense
7 Current tax 33028000 117396000
8 Deferred tax -19633000 -33337000
9 Total tax expenses 13395000 84059000
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 39780000 307056000
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 39780000 307056000
17 Other comprehensive income net of taxes -7593000 -21404000
18 Total Comprehensive Income for the period 32187000 285652000
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 200000000 200000000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.4 3.07
Diluted earnings (loss) per share from continuing operations 0.4 3.07
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 0.4 3.07
Diluted earnings (loss) per share from continuing and discontinued operations 0.4 3.07
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 1882668000
Capital work-in-progress 181444000
Investment property 227809000
Goodwill 0
Other intangible assets 214225000
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 300193000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 50051000
Total non-current financial assets 350244000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 2856390000
2 Current assets
Inventories 561364000
Current financial asset
Current investments 1287074000
Trade receivables, current 1873457000
Cash and cash equivalents 63106000
Bank balance other than cash and cash equivalents 10464000
Loans, current 0
Other current financial assets 2301000
Total current financial assets 3236402000
Current tax assets (net) 20107000
Other current assets 74693000
Total current assets 3892566000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6748956000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 200000000
Other equity 3987516000
Total equity attributable to owners of parent 4187516000
Non controlling interest
Total equity 4187516000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 280790000
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 46930000
Total non-current financial liabilities 327720000
Provisions, non-current 137507000
Deferred tax liabilities (net) 196332000
Deferred government grants, Non-current 0
Other non-current liabilities 2445000
Total non-current liabilities 664004000
Current liabilities
Current financial liabilities
Borrowings, current 186792000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45077000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1227592000
Total Trade payable 1272669000
Other current financial liabilities 189262000
Total current financial liabilities 1648723000
Other current liabilities 102700000
Provisions, current 146013000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1897436000
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 2561440000
Total equity and liabilites 6748956000
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
1 remeasurement of defined benefit obligation -11672000 -32901000
Total Amount of items that will not be reclassified to profit and loss -11672000 -32901000
2 Income tax relating to items that will not be reclassified to profit or loss -4079000 -11497000
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 -7593000 -21404000



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 391115000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 29441000
Adjustments for decrease (increase) in inventories -101985000
Adjustments for decrease (increase) in trade receivables, current 84859000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 78752000
Adjustments for decrease (increase) in other non-current assets -3760000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 5391000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 11311000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -169991000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 211213000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -463523000
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 -168000
Adjustments for dividend income 0
Adjustments for interest income 4944000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -127489000
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 336000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -450557000
Net cash flows from (used in) operations -59442000
Dividends received -19282000
Interest paid 0
Interest received 0
Income taxes paid (refund) 73298000
Other inflows (outflows) of cash -34055000
Net cash flows from (used in) operating activities -186077000
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 19345000
Purchase of property, plant and equipment 531514000
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 50000000
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 19282000
Interest received 4960000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 580458000
Net cash flows from (used in) investing activities 142531000
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 304869000
Repayments of borrowings 76721000
Payments of lease liabilities 37189000
Dividends paid 200000000
Interest paid 28271000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 90502000
Net cash flows from (used in) financing activities 53190000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 9644000
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 9644000
Cash and cash equivalents cash flow statement at beginning of period 53461000
Cash and cash equivalents cash flow statement at end of period 63105000





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 K C Mehta & Co. LLP Yes 31-Mar-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 Munjal Auto Industries Limited Sudhir Kumar Munjal Key management personnel Remuneration NA 38891000 2514000 3124000
2 Munjal Auto Industries Limited Anju Munjal Key management personnel Remuneration NA 34027000 1631000 2906000
3 Munjal Auto Industries Limited Anuj Munjal Key management personnel Remuneration NA 34027000 2206000 3481000
4 Munjal Auto Industries Limited Brham Prakash Yadav Key management personnel Remuneration NA 2525000 251000 286000
5 Munjal Auto Industries Limited Gauri Y Bapat Key management personnel Remuneration NA 659000 73000 78000
6 Munjal Auto Industries Limited Avi Sabavala Non Executive and Independent Director Any other transaction Sitting fees NA 342000 0 0
7 Munjal Auto Industries Limited  Atul Hirabhai Patel Non Executive and Independent Director Any other transaction Sitting fees NA 200000 0 0
8 Munjal Auto Industries Limited Sunil Chinubhai Vakil Non Executive and Independent Director Any other transaction Sitting fees NA 200000 0 0
9 Munjal Auto Industries Limited Sameer Subhash Khera Non Executive and Independent Director Any other transaction Sitting fees NA 200000 0 0
10 Munjal Auto Industries Limited Sara Investments (Partnership Firm) Subsidiary Company Any other transaction Lease rental expenses 24000000 Prior omnibus approval given by Audit Committee 11586000 0 0
11 Munjal Auto Industries Limited Indutch Composites Technology Private Limited Subsidiary Company Any other transaction Lease rentalnIncome 75000000 Prior omnibus approval given by Audit Committee 35891000 11964000 38741000
12 Munjal Auto Industries Limited Indutch Composites Technology Private Limited Subsidiary Company Any other transaction Maintenance services and professional advice on the basis of their requirement 1000000 Prior omnibus approval given by Audit Committee 350000 239000 0
13 Munjal Auto Industries Limited Indutch Composites Technology Private Limited Subsidiary Company Loan 100000000 Prior omnibus approval given by Audit Committee 50000000 50000000 0
14 Munjal Auto Industries Limited Indutch Composites Technology Private Limited Subsidiary Company Any other transaction Interest received 2384000 Prior omnibus approval given by Audit Committee 4782000 0 0
Total value of transaction during the reporting period 213680000