Integrated Filing — IndAS



General information about company
Scrip Code 505744
NSE Symbol FMGOETZE
MSEI Symbol NA
ISIN INE529A01010
Name of company FEDERAL-MOGUL GOETZE (INDIA) 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 20-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 Automotive
Start date and time of board meeting 28-May-2025   18:00:00
End date and time of board meeting 28-May-2025   19:05:00
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 4587461000 18001923000
Other income 115929000 439250000
Total income 4703390000 18441173000
2 Expenses
(a) Cost of materials consumed 1767939000 6567118000
(b) Purchases of stock-in-trade 11931000 50193000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -236980000 -20768000
(d) Employee benefit expense 976051000 3955021000
(e) Finance costs 21633000 58874000
(f) Depreciation, depletion and amortisation expense 219670000 874871000
(f) Other Expenses
1 Other Expenses 1096391000 4607164000
Total other expenses 1096391000 4607164000
Total expenses 3856635000 16092473000
3 Total profit before exceptional items and tax 846755000 2348700000
4 Exceptional items 0 0
5 Total profit before tax 846755000 2348700000
6 Tax expense
7 Current tax 228373000 696798000
8 Deferred tax 4081000 -46854000
9 Total tax expenses 232454000 649944000
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 614301000 1698756000
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 614301000 1698756000
17 Other comprehensive income net of taxes -43204000 -43204000
18 Total Comprehensive Income for the period 571097000 1655552000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 593924000 1620330000
Total profit or loss, attributable to non-controlling interests 20377000 78426000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 549975000 1576381000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 21122000 79171000
21 Details of equity share capital
Paid-up equity share capital 556321000 556321000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 12123115000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.68 10.68
Diluted earnings (loss) per share from continuing operations 10.68 10.68
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 10.68 10.68
Diluted earnings (loss) per share from continuing and discontinued operations 10.68 10.68
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The consolidated financial results of the Company and its subsidiary collectively the Group for the quarter and year ended 31 Mar 2025 have been reviewed by the Audit Committee and approved by the Directors at their respective meetings held on 28 May 2025.The statutory auditors of the Group have expressed an unmodified review conclusion audit opinion on these results. n2 The above consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI LODR Regulations 2015 as amended. n3 The business activity of the Group predominantly falls within a single reportable business segment viz. manufacturing and sale of auto components. There are no separate reportable business segments. As part of reporting for geographical segments, the Group operates in two principal geographical areas of the world. The aforesaid is in line with review of operating results by the chief operating decision maker. n4 Figures for the quarters ended 31 Mar 2025 and 31 Mar 2024 are the balancing figures between the audited figures for the full years ended 31 Mar 2025 and 31 Mar 2024 and the published year to date figures upto the third quarter of the respective financial years. n5 The figures of previous year have been regrouped reclassified whereever necessary to conform to the current year classification.



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 5156870000
Capital work-in-progress 240792000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 17832000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 208899000
Total non-current financial assets 226731000
Deferred tax assets (net) 66445000
Other non-current assets 292660000
Total non-current assets 5983498000
2 Current assets
Inventories 1863851000
Current financial asset
Current investments 0
Trade receivables, current 3336101000
Cash and cash equivalents 6101653000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 122581000
Total current financial assets 9560335000
Current tax assets (net)
Other current assets 211741000
Total current assets 11635927000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17619425000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 556321000
Other equity 12123115000
Total equity attributable to owners of parent 12679436000
Non controlling interest 776985000
Total equity 13456421000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 10335000
Total non-current financial liabilities 10335000
Provisions, non-current 203957000
Deferred tax liabilities (net) 12977000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 227269000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 217911000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2848056000
Total Trade payable 3065967000
Other current financial liabilities 376507000
Total current financial liabilities 3442474000
Other current liabilities 207475000
Provisions, current 115706000
Current tax liabilities (Net) 170080000
Deferred government grants, Current
Total current liabilities 3935735000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4163004000
Total equity and liabilites 17619425000
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
1 Items that will not be reclassified to profit and loss -57734000 -57734000
Total Amount of items that will not be reclassified to profit and loss -57734000 -57734000
2 Income tax relating to items that will not be reclassified to profit or loss -14530000 -14530000
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 -43204000 -43204000



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 2348700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 58874000
Adjustments for decrease (increase) in inventories 69349000
Adjustments for decrease (increase) in trade receivables, current -506343000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 75987000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 54553000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 154693000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -76363000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 874871000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 83908000
Adjustments for provisions, current -57861000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -27849000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -1245000
Adjustments for dividend income 0
Adjustments for interest income 320946000
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) -7201000
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) 374427000
Net cash flows from (used in) operations 2723127000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 516193000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2206934000
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 3503000
Purchase of property, plant and equipment 465396000
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 297449000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -4756000
Net cash flows from (used in) investing activities -169200000
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 0
Payments of lease liabilities 18383000
Dividends paid 42630000
Interest paid 56799000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -117812000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1919922000
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 1919922000
Cash and cash equivalents cash flow statement at beginning of period 4181731000
Cash and cash equivalents cash flow statement at end of period 6101653000





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 DELOITTE HASKINS & SELLS LLP Yes 31-Jul-2027