Integrated Filing — IndAS



General information about company
Scrip Code 544233
NSE Symbol MFML
MSEI Symbol NOTLISTED
ISIN INE0US801024
Name of company MAHALAXMI FABRIC MILLS 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 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 Traditional Textiles Processing Division
Start date and time of board meeting 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   19:30:00
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



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 263605000 1525299000
Other income 7958000 26599000
Total income 271563000 1551898000
2 Expenses
(a) Cost of materials consumed 147547000 706402000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9323000 2548000
(d) Employee benefit expense 18163000 75488000
(e) Finance costs 1962000 25131000
(f) Depreciation, depletion and amortisation expense 10935000 38767000
(f) Other Expenses
1 Other Expenses 105664000 726345000
Total other expenses 105664000 726345000
Total expenses 293594000 1574681000
3 Total profit before exceptional items and tax -22031000 -22783000
4 Exceptional items 128488000 128488000
5 Total profit before tax 106457000 105705000
6 Tax expense
7 Current tax 2240000 14375000
8 Deferred tax 31919000 12222000
9 Total tax expenses 34159000 26597000
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 72298000 79108000
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 72298000 79108000
17 Other comprehensive income net of taxes 2829000 3856000
18 Total Comprehensive Income for the period 75127000 82964000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 106203000 106203000
Face value of equity share capital 10 10
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 -5.29 7.45
Diluted earnings (loss) per share from continuing operations -5.29 7.45
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 -5.29 7.45
Diluted earnings (loss) per share from continuing and discontinued operations -5.29 7.45
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 777259000
Capital work-in-progress 188058000
Investment property 0
Goodwill 0
Other intangible assets 7064000
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 2212000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 6005000
Total non-current financial assets 8217000
Deferred tax assets (net) 0
Other non-current assets 226000
Total non-current assets 980824000
2 Current assets
Inventories 54054000
Current financial asset
Current investments 0
Trade receivables, current 183870000
Cash and cash equivalents 13390000
Bank balance other than cash and cash equivalents 177024000
Loans, current 8124000
Other current financial assets 455321000
Total current financial assets 837729000
Current tax assets (net) 0
Other current assets 58387000
Total current assets 950170000
3 Non-current assets classified as held for sale 1507000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1932501000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106203000
Other equity 872363000
Total equity attributable to owners of parent 978566000
Non controlling interest
Total equity 978566000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 148717000
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 710000
Total non-current financial liabilities 149427000
Provisions, non-current 4042000
Deferred tax liabilities (net) 20016000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 173485000
Current liabilities
Current financial liabilities
Borrowings, current 290444000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8754000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 303731000
Total Trade payable 312485000
Other current financial liabilities 163102000
Total current financial liabilities 766031000
Other current liabilities 4392000
Provisions, current 10027000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 780450000
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 953935000
Total equity and liabilites 1932501000
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 Re-measurement gains/ (losses) on post employment defined benefit plan 2903000 4189000
2 Fair valuation (loss)/gain adjustments on equity instruments designated 863000 999000
Total Amount of items that will not be reclassified to profit and loss 3766000 5188000
2 Income tax relating to items that will not be reclassified to profit or loss 937000 1332000
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 2829000 3856000



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 105705000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 101644000
Adjustments for decrease (increase) in trade receivables, current 160808000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -20695000
Adjustments for decrease (increase) in other non-current assets 50000
Adjustments for other financial assets, non-current -139000
Adjustments for other financial assets, current -428777000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -67185000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -6515000
Adjustments for increase (decrease) in other non-current liabilities -2128000
Adjustments for depreciation and amortisation expense 38767000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 149404000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 8389000
Adjustments for dividend income 0
Adjustments for interest income 0
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) 0
Other adjustments for non-cash items -133674000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -200051000
Net cash flows from (used in) operations -94346000
Dividends received 0
Interest paid 20097000
Interest received 13923000
Income taxes paid (refund) 14500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -115020000
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 231861000
Purchase of property, plant and equipment 193193000
Proceeds from sales of investment property -11440000
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 13923000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 41151000
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 81057000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 20097000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 60960000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -12909000
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 -12909000
Cash and cash equivalents cash flow statement at beginning of period 26300000
Cash and cash equivalents cash flow statement at end of period 13391000





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 Bhanwar Jain and Co No