Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol MACPOWER
MSEI Symbol NOTLISTED
ISIN INE155Z01011
Name of company MACPOWER CNC MACHINES 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 22-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 MANUFACTURING OF MACHINES
Start date and time of board meeting 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   17:30:00
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 2025-02-13
Indicate Company website link for updated RPT policy of the Company https://macpowercnc.com/wp-content/uploads/2025/04/Policy-on-Materiality-of-Related-Party-Transactions-and-Dealing-with-Related-Party-Transactions.pdf
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
No deafault



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 800142000 2618150000
Other income 793000 3555000
Total income 800935000 2621705000
2 Expenses
(a) Cost of materials consumed 312627000 1474367000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 181227000 157122000
(d) Employee benefit expense 78540000 298107000
(e) Finance costs 1044000 5603000
(f) Depreciation, depletion and amortisation expense 16082000 59384000
(f) Other Expenses
1 Other Expenses 84779000 273114000
Total other expenses 84779000 273114000
Total expenses 674299000 2267697000
3 Total profit before exceptional items and tax 126636000 354008000
4 Exceptional items -7670000 -7670000
5 Total profit before tax 118966000 346338000
6 Tax expense
7 Current tax 30910000 88165000
8 Deferred tax 2098000 3756000
9 Total tax expenses 33008000 91921000
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 85958000 254417000
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 85958000 254417000
17 Other comprehensive income net of taxes -83000 -1649000
18 Total Comprehensive Income for the period 85875000 252768000
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 100042000 100042000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1328200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.59 25.43
Diluted earnings (loss) per share from continuing operations 8.59 25.43
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 8.59 25.43
Diluted earnings (loss) per share from continuing and discontinued operations 8.59 25.43
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) as per attachment



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 519000000
Capital work-in-progress 48584000
Investment property
Goodwill 0
Other intangible assets 3470000
Intangible assets under development 937000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 8641000
Total non-current financial assets 8641000
Deferred tax assets (net)
Other non-current assets 28186000
Total non-current assets 608818000
2 Current assets
Inventories 1087940000
Current financial asset
Current investments 0
Trade receivables, current 343240000
Cash and cash equivalents 59383000
Bank balance other than cash and cash equivalents 6462000
Loans, current 7219000
Other current financial assets 47876000
Total current financial assets 464180000
Current tax assets (net)
Other current assets 19618000
Total current assets 1571738000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2180556000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 100042000
Other equity 1328200000
Total equity attributable to owners of parent 1428242000
Non controlling interest
Total equity 1428242000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1410000
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 25300000
Total non-current financial liabilities 26710000
Provisions, non-current 81000
Deferred tax liabilities (net) 26650000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 53441000
Current liabilities
Current financial liabilities
Borrowings, current 748000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 255313000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 299125000
Total Trade payable 554438000
Other current financial liabilities 4155000
Total current financial liabilities 559341000
Other current liabilities 103023000
Provisions, current 36058000
Current tax liabilities (Net) 451000
Deferred government grants, Current
Total current liabilities 698873000
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 752314000
Total equity and liabilites 2180556000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) As per attachement



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 Items that will not be classified to profit and loss -83000 -1649000
Total Amount of items that will not be reclassified to profit and loss -83000 -1649000
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
5 Total Other comprehensive income -83000 -1649000



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 346338000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5603000
Adjustments for decrease (increase) in inventories -183394000
Adjustments for decrease (increase) in trade receivables, current -125223000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -50814000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 111433000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 59384000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -4035000
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 -67000
Adjustments for dividend income 0
Adjustments for interest income 2857000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -2313000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -135000
Other adjustments to reconcile profit (loss) 0
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) -192418000
Net cash flows from (used in) operations 153920000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 84130000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 69790000
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 22323000
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 0
Purchase of property, plant and equipment 159777000
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 698000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 27575000
Net cash flows from (used in) investing activities -109181000
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 12396000
Repayments of borrowings 10237000
Payments of lease liabilities 2758000
Dividends paid 15006000
Interest paid 69000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 21276000
Net cash flows from (used in) financing activities 5602000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -33789000
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 -33789000
Cash and cash equivalents cash flow statement at beginning of period 93172000
Cash and cash equivalents cash flow statement at end of period 59383000





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 M/s S C MAKHECHA & ASSOCIATES Yes 28-Feb-2026


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 MACPOWER CNC MACHINES LIMITED Mr. Rupesh Mehta CMD Remuneration 3600000 Ongoing but approved for the year 2024-25 2100000 0 300000 Textual Information(1)
2 MACPOWER CNC MACHINES LIMITED Mr. Nikesh Mehta WTD & CEO Remuneration 2400000 Ongoing but approved for the year 2024-25 1400000 0 200000 Textual Information(2)
3 MACPOWER CNC MACHINES LIMITED Modern Machine Tools Proprietorship of Relative of Directors Purchase of goods or services 500000 Ongoing but approved for the year 2024-25 295000 1479000 3969000 Textual Information(3)
4 MACPOWER CNC MACHINES LIMITED Modern Machine Tools Proprietorship of Relative of Directors Sale of goods or services 5000000 Ongoing but approved for the year 2024-25 2534000 1479000 3969000 Textual Information(4)
5 MACPOWER CNC MACHINES LIMITED Macpower Industries Proprietorship of CMD Purchase of goods or services 500000 Ongoing but approved for the year 2024-25 95000 0 4000 Textual Information(5)
6 MACPOWER CNC MACHINES LIMITED Macpower Industries Proprietorship of CMD Sale of goods or services 500000 Ongoing but approved for the year 2024-25 0 0 4000 Textual Information(6)
7 MACPOWER CNC MACHINES LIMITED Vishal B. Mehta CFO Loan 1040000 Loan given before his appointment as a CFO -30000 1040000 1010000 Textual Information(7)
8 MACPOWER CNC MACHINES LIMITED Vishal B. Mehta CFO Remuneration 900000 Ongoing but approved for the year 2024-25 153000 0 26000 Textual Information(8)
9 MACPOWER CNC MACHINES LIMITED Kishor M. Kikani CS Remuneration 800000 Ongoing but approved for the year 2024-25 330000 55000 55000
10 MACPOWER CNC MACHINES LIMITED RAJNIKANT M. RAJA CFO Remuneration 900000 Ongoing but approved for the year 2024-25 157000 86000 0 Textual Information(9)
Total value of transaction during the reporting period 7034000



Text Block
Textual Information(1) Transaction value given excluding GST 18%
Textual Information(2) Transaction value given excluding GST 18%
Textual Information(3) Transaction value given excluding GST 18%
Textual Information(4) Transaction value given excluding GST 18%
Textual Information(5) Transaction value given excluding GST 18%
Textual Information(6) Transaction value given excluding GST 18%
Textual Information(7) Appointed as a CFO wef 01.01.2025
Textual Information(8) Appointed as a CFO wef 01.01.2025
Textual Information(9) Retired as a CFO wef 01.01.2025 after working hour on 31.012.2024