Integrated Filing — IndAS



General information about company
Scrip Code 543237
NSE Symbol MAZDOCK
MSEI Symbol NOTLISTED
ISIN INE249Z01020
Name of company MAZAGON DOCK SHIPBUILDERS 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 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 29-May-2025   11:00:00
End date and time of board meeting 29-May-2025   17:00:00
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 31744100000 114318800000
Other income 3095100000 11212300000
Total income 34839200000 125531100000
2 Expenses
(a) Cost of materials consumed 10832200000 45306600000
(b) Purchases of stock-in-trade 3527200000 11516400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 2778400000 9787500000
(e) Finance costs 11100000 44000000
(f) Depreciation, depletion and amortisation expense 286000000 1151900000
(f) Other Expenses
1 Sub-contract 5898400000 13210200000
2 Power and fuel 50200000 196500000
3 Other expenses - project related 1830500000 2996200000
4 Other expenses 821800000 3237700000
5 Provisions 5105300000 7467500000
Total other expenses 13706200000 27108100000
Total expenses 31141100000 94914500000
3 Total profit before exceptional items and tax 3698100000 30616600000
4 Exceptional items 0 0
5 Total profit before tax 3698100000 30616600000
6 Tax expense
7 Current tax 1899600000 8627900000
8 Deferred tax -1105700000 -784700000
9 Total tax expenses 793900000 7843200000
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 2904200000 22773400000
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 348700000 1361700000
16 Total profit (loss) for period 3252900000 24135100000
17 Other comprehensive income net of taxes -20800000 -51400000
18 Total Comprehensive Income for the period 3232100000 24083700000
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 2016900000 2016900000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 77381900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.06 59.83
Diluted earnings (loss) per share from continuing operations 8.06 59.83
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 8.06 59.83
Diluted earnings (loss) per share from continuing and discontinued operations 8.06 59.83
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 14443200000
Capital work-in-progress 1332000000
Investment property
Goodwill 0
Other intangible assets 214000000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 7650400000
Trade receivables, non-current 177300000
Loans, non-current 200000000
Other non-current financial assets 1459800000
Total non-current financial assets 9487500000
Deferred tax assets (net) 6782700000
Other non-current assets 7679700000
Total non-current assets 39939100000
2 Current assets
Inventories 45370800000
Current financial asset
Current investments 0
Trade receivables, current 10672100000
Cash and cash equivalents 52853900000
Bank balance other than cash and cash equivalents 108642200000
Loans, current 2868100000
Other current financial assets
Total current financial assets 175036300000
Current tax assets (net)
Other current assets 26731000000
Total current assets 247138100000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 287077200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2016900000
Other equity 77381900000
Total equity attributable to owners of parent 79398800000
Non controlling interest
Total equity 79398800000
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 177300000
Total Trade payable 177300000
Other non-current financial liabilities 205200000
Total non-current financial liabilities 382500000
Provisions, non-current 7868100000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 1197500000
Total non-current liabilities 9448100000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2268700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 35114300000
Total Trade payable 37383000000
Other current financial liabilities 2595900000
Total current financial liabilities 39978900000
Other current liabilities 155249100000
Provisions, current 3002300000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 198230300000
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 207678400000
Total equity and liabilites 287077200000
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 0 0
Revenue from operations 0 0
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 0 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Remeasurement of defined employee benefit plan -13700000 -36800000
2 Remeasurement of Post Employment benefit obligation of associate -10600000 -23900000
Total Amount of items that will not be reclassified to profit and loss -24300000 -60700000
2 Income tax relating to items that will not be reclassified to profit or loss -3500000 -9300000
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 -20800000 -51400000



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 30616600000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 44000000
Adjustments for decrease (increase) in inventories 11762900000
Adjustments for decrease (increase) in trade receivables, current 41900000
Adjustments for decrease (increase) in trade receivables, non-current 7797200000
Adjustments for decrease (increase) in other current assets 6015100000
Adjustments for decrease (increase) in other non-current assets 7338500000
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 3524300000
Adjustments for increase (decrease) in trade payables, non-current -5827000000
Adjustments for increase (decrease) in other current liabilities -22061300000
Adjustments for increase (decrease) in other non-current liabilities -33000000
Adjustments for depreciation and amortisation expense 1152000000
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 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 12700000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 9767300000
Net cash flows from (used in) operations 40383900000
Dividends received 0
Interest paid 0
Interest received -10058400000
Income taxes paid (refund) 9425100000
Other inflows (outflows) of cash -119900000
Net cash flows from (used in) operating activities 20780500000
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 9200000
Purchase of property, plant and equipment 7431400000
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 3245000000
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 475400000
Interest received 10058400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -19347600000
Net cash flows from (used in) investing activities -12991000000
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 0
Dividends paid 7119700000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -700000
Net cash flows from (used in) financing activities -7120400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 669100000
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 669100000
Cash and cash equivalents cash flow statement at beginning of period 52184800000
Cash and cash equivalents cash flow statement at end of period 52853900000





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 C.R. SAGDEO & CO. Yes 30-Jun-2025