Integrated Filing — IndAS



General information about company
Scrip Code 501343
NSE Symbol MOTOGENFIN
MSEI Symbol NOTLISTED
ISIN INE861B01023
Name of company THE MOTOR & GENERAL FINANCE 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-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 RENTAL
Start date and time of board meeting 28-May-2025   14:40:00
End date and time of board meeting 28-May-2025   16:15:00
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 2025-03-28
Indicate Company website link for updated RPT policy of the Company https://www.mgfltd.com/RELATED%20PARTY%20POLICY.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
NOT APPLICABLE



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 17429000 69717000
Other income 7227000 29557000
Total income 24656000 99274000
2 Expenses
(a) Cost of materials consumed 0 0
(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 6380000 24684000
(e) Finance costs 146000 1991000
(f) Depreciation, depletion and amortisation expense 2809000 11261000
(f) Other Expenses
1 Rate & Taxes,Transport & Travelling,Legal & Professional Charges,Impairment of Investment etc. 11497000 49483000
Total other expenses 11497000 49483000
Total expenses 20832000 87419000
3 Total profit before exceptional items and tax 3824000 11855000
4 Exceptional items 0 0
5 Total profit before tax 3824000 11855000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 0 0
9 Total tax expenses 0 0
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 3824000 11855000
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 3824000 11855000
17 Other comprehensive income net of taxes 605000 605000
18 Total Comprehensive Income for the period 4429000 12460000
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 193636000 193636000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 344141000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.11 0.31
Diluted earnings (loss) per share from continuing operations 0.11 0.31
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 0.11 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.11 0.31
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 254565000
Capital work-in-progress 0
Investment property 253240000
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 72588000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 3509000
Total non-current financial assets 3509000
Deferred tax assets (net) 33551000
Other non-current assets 0
Total non-current assets 617453000
2 Current assets
Inventories 1135616000
Current financial asset
Current investments 0
Trade receivables, current 4900000
Cash and cash equivalents 1147000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 84000
Total current financial assets 6131000
Current tax assets (net) 9355000
Other current assets 550000
Total current assets 1151652000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1769105000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 193636000
Other equity 603679000
Total equity attributable to owners of parent 797315000
Non controlling interest
Total equity 797315000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 22923000
Total non-current financial liabilities 22923000
Provisions, non-current 12110000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 359256000
Total non-current liabilities 394289000
Current liabilities
Current financial liabilities
Borrowings, current 426000
Trade payables, 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 current financial liabilities 570369000
Total current financial liabilities 570795000
Other current liabilities 4018000
Provisions, current 2688000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 577501000
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 971790000
Total equity and liabilites 1769105000
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 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 Remeasurement gains/Losses on difined benefits plans 605000 605000
Total Amount of items that will not be reclassified to profit and loss 605000 605000
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 605000 605000



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 11855000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 574000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -2592000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 331000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 505000
Adjustments for other financial assets, current 42000
Adjustments for other bank balances 1845000
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 2190000
Adjustments for increase (decrease) in other non-current liabilities 2160000
Adjustments for depreciation and amortisation expense 11261000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -5601000
Adjustments for provisions, current -2208000
Adjustments for provisions, non-current 998000
Adjustments for other financial liabilities, current -9404000
Adjustments for other financial liabilities, non-current -2855000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 1691000
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 61000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -4384000
Net cash flows from (used in) operations 7471000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -3914000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 11385000
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 11000
Purchase of property, plant and equipment 53000
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 1691000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 1649000
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 12238000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 574000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -12812000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 222000
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 222000
Cash and cash equivalents cash flow statement at beginning of period 423000
Cash and cash equivalents cash flow statement at end of period 645000





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 JAGDISH CHAND & CO. Yes 31-Mar-2027


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 The Motor & General Finance Limited Ram Prakash & Co Private Limited Under Common Control Advance 5000000 N.A. 5000000 567670000 562670000 Any other Advances 50 0 Advance 0 0 Unsecured N.A.
2 The Motor & General Finance Limited Shri Rajiv Gupta Key management personnel of entity or parent Remuneration 1569000 N.A. 1569000 0 0 Any other Director's Remuneration 15.69 0 Investment 0 0 Unsecured Director's Remuneration
3 The Motor & General Finance Limited Smt Arti Gupta Key management personnel of entity or parent Remuneration 1494000 N.A. 1494000 0 0 Any other Director's Remuneration 14.94 0 Investment 0 0 Unsecured Director's Remuneration
4 The Motor & General Finance Limited Shri Arun Mitter Key management personnel of entity or parent Remuneration 1605000 N.A. 1605000 0 0 Any other Director's Remuneration 16.05 0 Investment 0 0 Unsecured Director's Remuneration
5 The Motor & General Finance Limited Shri M.K. Madan Key management personnel of entity or parent Remuneration 802000 N.A. 802000 0 0 Any other KMP's Remuneration 8.02 0 Investment 0 0 Unsecured KMP's Remuneration
6 The Motor & General Finance Limited Shri Bharat Kumar Other related party Any other transaction Sitting Fees 0 N.A. 0 0 0 Any other Director's Sitting Fees 0 0 Investment 0 0 Unsecured Director's Sitting Fees Textual Information(1)
7 The Motor & General Finance Limited Shri Karun Pratap Hoon Other related party Any other transaction Sitting Fees 25000 N.A. 25000 0 0 Any other Director's Sitting Fees 0.25 0 Investment 0 0 Unsecured Director's Sitting Fees
8 The Motor & General Finance Limited The Motor & General Finance Limited Staff Provident Fund Trust Other related party Any other transaction Provident Fund Trust 820000 N.A. 820000 0 0 Any other Employer's Contribution to Provident Fund 8.2 0 Investment 0 0 Unsecured Employer's Contribution to Provident Fund
9 The Motor & General Finance Limited India Lease Development Limited Associate Company Investment 0 N.A. 0 61189000 61189000 Any other Investments 0 0 Investment 0 0 Unsecured N.A.
10 The Motor & General Finance Limited Jayabharat Credit Limited Associate Company Investment 0 N.A. 0 29316000 29316000 Any other Investments 0 0 Investment 0 0 Unsecured N.A.
11 The Motor & General Finance Limited Shri Dinesh Agnani Other related party Any other transaction Sitting Fees 25000 N.A. 25000 0 0 Any other Director's Sitting Fees 0.25 0 Investment 0 0 Unsecured Director's Sitting Fees
12 The Motor & General Finance Limited Mrs.LeenaTuteja Other related party Any other transaction Sitting Fees 25000 N.A. 25000 0 0 Any other Director's Sitting Fees 0.25 0 Investment 0 0 Unsecured Director's Sitting Fees Textual Information(2)
13 The Motor & General Finance Limited Shri Rajiv Gupta Key management personnel of entity or parent Any other transaction Defined Benefits Obligation for Gratuity Benefits as per acturial report provided 1786000 N.A. 1786000 0 0 Any other KMP's Remuneration 17.86 0 Investment 0 0 Unsecured Director's Remuneration
14 The Motor & General Finance Limited Smt Arti Gupta Key management personnel of entity or parent Any other transaction Defined Benefits Obligation for Gratuity Benefits as per acturial report provided 1340000 N.A. 1340000 0 0 Any other KMP's Remuneration 13.4 0 Investment 0 0 Unsecured Director's Remuneration
15 The Motor & General Finance Limited Shri Arun Mitter Key management personnel of entity or parent Any other transaction Defined Benefits Obligation for Gratuity Benefits as per acturial report provided 1144000 N.A. 1144000 0 0 Any other KMP's Remuneration 11.44 0 Investment 0 0 Unsecured Director's Remuneration
16 The Motor & General Finance Limited Shri M.K. Madan Key management personnel of entity or parent Any other transaction Defined Benefits Obligation for Gratuity Benefits as per acturial report provided 1459000 N.A. 1459000 0 0 Any other KMP's Remuneration 14.59 0 Investment 0 0 Unsecured KMP's Remuneration
17 The Motor & General Finance Limited Shri M.K. Madan Key management personnel of entity or parent Any other transaction Defined Benefits Obligation for Compensated Absences as per acturial report provided 133000 N.A. 133000 0 0 Any other KMP's Remuneration 1.33 0 Investment 0 0 Unsecured KMP's Remuneration
Total value of transaction during the reporting period 17227000



Text Block
Textual Information(1) Term Completed on 17.09.2024
Textual Information(2) Appointed as a Non Executive Independent Director on 17.09.2024