Integrated Filing — IndAS



General information about company
Scrip Code 543929
NSE Symbol HMAAGRO
MSEI Symbol NOTLISTED
ISIN INE0ECP01024
Name of company HMA AGRO 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Unaudited
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 EXPORT OF FROZEN BUFFALO MEAT
Start date and time of board meeting 29-May-2025   12:00:00
End date and time of board meeting 29-May-2025   12:22:00
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 Unaudited 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 14995590000 51330170000
Other income 333410000 813550000
Total income 15329000000 52143720000
2 Expenses
(a) Cost of materials consumed 12870540000 48260820000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 402250000 -4293560000
(d) Employee benefit expense 376510000 1410680000
(e) Finance costs 83510000 233680000
(f) Depreciation, depletion and amortisation expense 88340000 345210000
(f) Other Expenses
1 OTHER EXPENSES 1299520000 4930850000
Total other expenses 1299520000 4930850000
Total expenses 15120670000 50887680000
3 Total profit before exceptional items and tax 208330000 1256040000
4 Exceptional items 0 0
5 Total profit before tax 208330000 1256040000
6 Tax expense
7 Current tax 52040000 318200000
8 Deferred tax 32800000 60940000
9 Total tax expenses 84840000 379140000
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 123490000 876900000
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 123490000 876900000
17 Other comprehensive income net of taxes -780000 -780000
18 Total Comprehensive Income for the period 122710000 876120000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 132200000 867800000
Total profit or loss, attributable to non-controlling interests -8710000 9110000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 132060000 867660000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -9340000 8480000
21 Details of equity share capital
Paid-up equity share capital 500770000 500770000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 7388290000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.26 1.75
Diluted earnings (loss) per share from continuing operations 0.26 1.75
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 0.26 1.75
Diluted earnings (loss) per share from continuing and discontinued operations 0.26 1.75
24 Debt equity ratio 0.0068 0.0068
25 Debt service coverage ratio 0.0254 0.0523
26 Interest service coverage ratio 0.0349 0.0638
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 2701080000
Capital work-in-progress 466410000
Investment property 11140000
Goodwill 6230000
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 13810000
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 1989770000
Total non-current financial assets 1989770000
Deferred tax assets (net) 56970000
Other non-current assets 640320000
Total non-current assets 5885730000
2 Current assets
Inventories 6696340000
Current financial asset
Current investments 0
Trade receivables, current 1514910000
Cash and cash equivalents 942870000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 111490000
Total current financial assets 2569270000
Current tax assets (net) 0
Other current assets 1943860000
Total current assets 11209470000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 17095200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 500770000
Other equity 7388290000
Total equity attributable to owners of parent 7889060000
Non controlling interest 211110000
Total equity 8100170000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 270040000
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 40000
Total non-current financial liabilities 270080000
Provisions, non-current 42440000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 960000
Total non-current liabilities 313480000
Current liabilities
Current financial liabilities
Borrowings, current 5059970000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 55970000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 931170000
Total Trade payable 987140000
Other current financial liabilities 57300000
Total current financial liabilities 6104410000
Other current liabilities 2558670000
Provisions, current 18470000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 8681550000
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 8995030000
Total equity and liabilites 17095200000
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 Unaudited 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 Unaudited 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 employee benefit plans -1140000 -1140000
2 Deferred tax impact on the above 360000 360000
Total Amount of items that will not be reclassified to profit and loss -780000 -780000
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 0 0
5 Total Other comprehensive income -780000 -780000



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 1256040000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 229200000
Adjustments for decrease (increase) in inventories -4293560000
Adjustments for decrease (increase) in trade receivables, current 3331550000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -746540000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 136800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -375030000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1929640000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 345210000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 13160000
Adjustments for other financial liabilities, current -3620000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -39700000
Adjustments for dividend income 0
Adjustments for interest income 56990000
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) -1090000
Other adjustments for non-cash items -7110000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 461920000
Net cash flows from (used in) operations 1717960000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 474130000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1243830000
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 4700000
Purchase of property, plant and equipment 218000000
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 1286650000
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 200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1499750000
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 1192600000
Repayments of borrowings 755960000
Payments of lease liabilities 13800000
Dividends paid 150230000
Interest paid 225800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 46810000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -209110000
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 -209110000
Cash and cash equivalents cash flow statement at beginning of period 1151970000
Cash and cash equivalents cash flow statement at end of period 942860000





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 MAPSS & Company Yes 31-Jul-2027