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 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 Multi segment
Description of single segment
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



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 5118754000 20663720000
Other income 11733000 310063000
Total income 5130487000 20973783000
2 Expenses
(a) Cost of materials consumed 3380442000 14302768000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 226518000 255012000
(d) Employee benefit expense 493274000 2084318000
(e) Finance costs 80781000 309832000
(f) Depreciation, depletion and amortisation expense 152402000 591044000
(f) Other Expenses
1 Other expenses 672395000 2847828000
Total other expenses 672395000 2847828000
Total expenses 5005812000 20390802000
3 Total profit before exceptional items and tax 124675000 582981000
4 Exceptional items 953000 -119047000
5 Total profit before tax 125628000 463934000
6 Tax expense
7 Current tax 54974000 153674000
8 Deferred tax -32162000 -80411000
9 Total tax expenses 22812000 73263000
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 102816000 390671000
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 102816000 390671000
17 Other comprehensive income net of taxes -5682000 -17701000
18 Total Comprehensive Income for the period 97134000 372970000
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 3956962000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.83 3.64
Diluted earnings (loss) per share from continuing operations 0.83 3.64
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 0.83 3.64
Diluted earnings (loss) per share from continuing and discontinued operations 0.83 3.64
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2548731000
Capital work-in-progress 181443000
Investment property 12164000
Goodwill 4605000
Other intangible assets 12097000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 2025635000
Total non-current financial assets 2025635000
Deferred tax assets (net) 174668000
Other non-current assets 155884000
Total non-current assets 5115227000
2 Current assets
Inventories 2314927000
Current financial asset
Current investments 1287074000
Trade receivables, current 3004187000
Cash and cash equivalents 64286000
Bank balance other than cash and cash equivalents 66375000
Loans, current 3810000
Other current financial assets 130702000
Total current financial assets 4556434000
Current tax assets (net) 73498000
Other current assets 308186000
Total current assets 7253045000
3 Non-current assets classified as held for sale 1148000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 12369420000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 200000000
Other equity 3956962000
Total equity attributable to owners of parent 4156962000
Non controlling interest 124723000
Total equity 4281685000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 391264000
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 1770971000
Total non-current financial liabilities 2162235000
Provisions, non-current 277221000
Deferred tax liabilities (net) 196331000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2635787000
Current liabilities
Current financial liabilities
Borrowings, current 1482655000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 72775000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2587471000
Total Trade payable 2660246000
Other current financial liabilities 404999000
Total current financial liabilities 4547900000
Other current liabilities 694553000
Provisions, current 146015000
Current tax liabilities (Net) 63480000
Deferred government grants, Current 0
Total current liabilities 5451948000
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 8087735000
Total equity and liabilites 12369420000
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)
1 Auto Components 3121957000 12705245000
2 Composite Products and Moulds 1996797000 7958475000
Total Segment Revenue 5118754000 20663720000
Less: Inter segment revenue
Revenue from operations 5118754000 20663720000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Auto Components 47907000 362348000
2 Composite Products and Moulds 157549000 530465000
Total Profit before tax 205456000 892813000
i. Finance cost 80781000 80781000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 124675000 582981000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Auto Components 6732953000 6732953000
2 Composite Products and Moulds 5845473000 5845473000
Total Segment Asset 12578426000 12578426000
Un-allocable Assets 0 0
Net Segment Asset 12578426000 12578426000
4 Segment Liabilities
Segment Liabilities
1 Auto Components 2553107000 2553107000
2 Composite Products and Moulds 5534625000 5534625000
Total Segment Liabilities 8087732000 8087732000
Un-allocable Liabilities 0 0
Net Segment Liabilities 8087732000 8087732000
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 Remeasurement of defined benefit obligations -8669000 -27208000
Total Amount of items that will not be reclassified to profit and loss -8669000 -27208000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -2987000 -9507000
5 Total Other comprehensive income -5682000 -17701000



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 463934000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 160133000
Adjustments for decrease (increase) in inventories -226861000
Adjustments for decrease (increase) in trade receivables, current -294393000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 465650000
Adjustments for decrease (increase) in other non-current assets -3760000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 58567000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 467408000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -374637000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 251910000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -539404000
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 -243166000
Adjustments for dividend income 0
Adjustments for interest income -4458000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -74028000
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 4291000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -343832000
Net cash flows from (used in) operations 120102000
Dividends received -19282000
Interest paid 0
Interest received 0
Income taxes paid (refund) 32167000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 68653000
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 -660831000
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 -19282000
Interest received -4571000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -525160000
Net cash flows from (used in) investing activities 92473000
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 343396000
Repayments of borrowings 81139000
Payments of lease liabilities 408113000
Dividends paid 200000000
Interest paid 158962000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 352825000
Net cash flows from (used in) financing activities -151993000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 9133000
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 9133000
Cash and cash equivalents cash flow statement at beginning of period 55152000
Cash and cash equivalents cash flow statement at end of period 64285000





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 KC MEHTA & CO LLP Yes 31-Mar-2027