Integrated Filing — IndAS



General information about company
Scrip Code 500890
NSE Symbol MODIRUBBER
MSEI Symbol NOTLISTED
ISIN INE832A01018
Name of company MODI RUBBER 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 30-May-2025   11:00:00
End date and time of board meeting 30-May-2025   15:00:00
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 70387000 292010000
Other income 33499000 165683000
Total income 103886000 457693000
2 Expenses
(a) Cost of materials consumed 0 38396000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 35482000 144533000
(e) Finance costs 5073000 18990000
(f) Depreciation, depletion and amortisation expense 12189000 35200000
(f) Other Expenses
1 Other Expenses 108480000 314505000
Total other expenses 108480000 314505000
Total expenses 161224000 551624000
3 Total profit before exceptional items and tax -57338000 -93931000
4 Exceptional items 466000 466000
5 Total profit before tax -56872000 -93465000
6 Tax expense
7 Current tax -18944000 -1483000
8 Deferred tax 21387000 16173000
9 Total tax expenses 2443000 14690000
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 -59315000 -108155000
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 70926000 312761000
16 Total profit (loss) for period 11611000 204606000
17 Other comprehensive income net of taxes -216552000 70182000
18 Total Comprehensive Income for the period -204941000 274788000
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 249955000 249955000
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 0.46 8.19
Diluted earnings (loss) per share from continuing operations 0.46 8.19
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 0.46 8.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.46 8.19
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 2120425000
Capital work-in-progress 0
Investment property 1240000
Goodwill 351617000
Other intangible assets 27895000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 2211501000
Non-current financial assets
Non-current investments 1278299000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 386404000
Total non-current financial assets 1664703000
Deferred tax assets (net) 0
Other non-current assets 34878000
Total non-current assets 6412259000
2 Current assets
Inventories 0
Current financial asset
Current investments 624538000
Trade receivables, current 237462000
Cash and cash equivalents 82262000
Bank balance other than cash and cash equivalents 31029000
Loans, current 22708000
Other current financial assets 141196000
Total current financial assets 1139195000
Current tax assets (net) 57329000
Other current assets 92738000
Total current assets 1289262000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7701521000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 249959000
Other equity 6625088000
Total equity attributable to owners of parent 6875047000
Non controlling interest 12307000
Total equity 6887354000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 30265000
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 27266000
Total non-current financial liabilities 57531000
Provisions, non-current 9636000
Deferred tax liabilities (net) 296607000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 363774000
Current liabilities
Current financial liabilities
Borrowings, current 142145000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1866000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 100334000
Total Trade payable 102200000
Other current financial liabilities 27774000
Total current financial liabilities 272119000
Other current liabilities 177687000
Provisions, current 587000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 450393000
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 814167000
Total equity and liabilites 7701521000
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 Real estate services 12330000 39961000
2 Travel services 59225000 218645000
3 Others 0 37910000
4 Less: Inter-segment revenue -1169000 -4505000
Total Segment Revenue 70386000 292011000
Less: Inter segment revenue
Revenue from operations 70386000 292011000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real estate services -67522000 30492000
2 Travel services 10721000 53226000
3 Others 3295000 16795000
4 Less: Inter-segment revenue 67567000 118789000
Total Profit before tax 14061000 219302000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 14061000 219302000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real estate services 6186388000 6186388000
2 Travel services 370313000 370313000
3 Others 1144823000 1144823000
4 Less: Inter-segment revenue 0 0
Total Segment Asset 7701524000 7701524000
Un-allocable Assets 0 0
Net Segment Asset 7701524000 7701524000
4 Segment Liabilities
Segment Liabilities
1 Real estate services 582812000 582812000
2 Travel services 231481000 231481000
3 Others -125000 -125000
4 Less: Inter-segment revenue 0 0
Total Segment Liabilities 814168000 814168000
Un-allocable Liabilities 0 0
Net Segment Liabilities 814168000 814168000
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 Other comprehensive income -216552000 70182000
Total Amount of items that will not be reclassified to profit and loss -216552000 70182000
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 -216552000 70182000



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 -93465000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6518000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -14685000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -14522000
Adjustments for decrease (increase) in other non-current assets -1722000
Adjustments for other financial assets, non-current -13168000
Adjustments for other financial assets, current -705000
Adjustments for other bank balances -30733000
Adjustments for increase (decrease) in trade payables, current 15975000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -10231000
Adjustments for increase (decrease) in other non-current liabilities -23000
Adjustments for depreciation and amortisation expense 35201000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 1344000
Adjustments for other financial liabilities, current -1139000
Adjustments for other financial liabilities, non-current -637000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 19405000
Adjustments for interest income 47432000
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 -1074000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -44172000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -140610000
Net cash flows from (used in) operations -234075000
Dividends received 209500000
Interest paid 0
Interest received 46743000
Income taxes paid (refund) 55099000
Other inflows (outflows) of cash 1343000
Net cash flows from (used in) operating activities -31588000
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 0
Purchase of property, plant and equipment 19016000
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 1030096000
Purchase of other long-term assets 908894000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 102186000
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 27327000
Payments of lease liabilities 5176000
Dividends paid 0
Interest paid 22688000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -55191000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 15407000
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 15407000
Cash and cash equivalents cash flow statement at beginning of period 66851000
Cash and cash equivalents cash flow statement at end of period 82258000





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 pnam & co Yes 30-May-2025