INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol MHHL
MSEI Symbol NOTLISTED
ISIN INE450S01011
Name of Company MOHINI HEALTH & HYGIENE LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment MANUFACTURING
Start date and time of board meeting 14-11-2025   15:00:00
End date and time of board meeting 14-11-2025   17:45:00
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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 7,353.87 7,353.87
Other income 256.84 256.84
Total Income 7,610.71 7,610.71
2 Expenses
(a) Cost of materials consumed 5,465.92 5,465.92
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (653.28) (653.28)
(d) Employee benefit expense 319.86 319.86
(e) Finance costs 182.49 182.49
(f) Depreciation and amortisation expense 238.10 238.10
(g) Other Expenses
1 Direct manufacturing Cost 503.05 503.05
2 Employee Benefit Expenses 486.32 486.32
3 Other Expenses 1,465.56 1,465.56
Total other expenses 2,454.93 2,454.93
Total expenses 8,008.02 8,008.02
3 Profit before exceptional and extraordinary items and tax (397.31) (397.31)
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax (397.31) (397.31)
6 Extraordinary items 0.00 0.00
7 Profit before tax (397.31) (397.31)
8 Tax Expense
Current tax 0.00 0.00
Deferred tax (2.76) (2.76)
Total tax expenses (2.76) (2.76)
9 Net Profit Loss for the period from continuing operations (394.55) (394.55)
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest (394.55) (394.55)
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period (394.55) (394.55)
17 Details of equity share capital
Paid-up equity share capital 1,823.59 1,823.59
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -2.16 -2.16
Diluted earnings (loss) per share from continuing and discontinued operations -2.16 -2.16
20 Debt equity ratio 0.00 0.00
21 Debt service coverage ratio 0.00 0.00
22 Interest service coverage ratio 0.00 0.00
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes : 1) The unaudited consolidated financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“the Regulation’Regulation”) have been reviewed and recommended by the Audit Committee and were approved & taken on record by the Board of Directors at their respective meeting held on 14th November, 2025. The Statutory Auditors has expressed modified opinion on these results. 2) The Financial Results have been prepared in accordance with the Accounting Standards as notified under Section 133 of the Companies Act, 2013 read with relevant rules issued there under and other accounting principles generally accepted in India as amended from time to time. 3) Segment reporting as required AS-17 is not applicable, as 100% revenue comes from a single segment of manufacturing. 4) Figures for the previous period have been regrouped/reclassified wherever necessary, to confirm to the figures of the current period's classification. 5) The Company has recognised notional loss of Rs. 1,099.03 lakhs on open forward contracts in the unaudited standalone financial results for the period ended 30th September 2025 . 6) On 24th May 2021, a major fire broke out at the manufacturing facility of the company located at Plot No.109, Sector 3, Pithampur Industrial Area, District Dhar (MP) - 454774. There was no harm to human lives or injuries. The company suffered substantial loss to Building, Plant & Machinery and Inventory on account of fire. The Company submitted our claim with the Surveyor of the Insurance Company and the Company has booked insurance claim receivable amounting to Rs. 2,503.73 lakhs as at 31 March, 2024 which is still under process with the insurance company. During the F.Y. 2024-25 the Company has booked insurance claim amounting to Rs. 618.48 lakhs shown as Extraordinary Item. 7) The figures for the last half year are balancing figures between audited figures in respect of full financial year & published year to date figures upto the first half year of the respective financial year. 8) The figures for the last half year are balancing figure between audited figures in respect of full financial year and published year to date figures upto the first half of the respective financial year.


Remarks

20 Debt equity ratio 0.37
21 Debt service coverage ratio -1.58
22 Interest service coverage ratio -1.16


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax (397.31)
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 182.49
Adjustments for depreciation and amortisation expense 238.10
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.33
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow (31.22)
Other adjustments to reconcile profit (loss) (0.56)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 388.48
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (808.34)
Adjustments for decrease (increase) in trade receivables 364.37
Adjustments for decrease (increase) in other current assets (672.97)
Adjustments for increase (decrease) in trade payables (109.77)
Adjustments for increase (decrease) in other current liabilities 49.32
Adjustments for provisions 902.01
Total adjustments for working capital (275.38)
Total adjustments for reconcile profit (loss) 113.10
Net cash flows from (used in) operations (284.21)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (207.98)
Net cash flows from (used in) operating activities before extraordinary items (492.19)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (492.19)
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 19.69
Other cash payments to acquire equity or debt instruments of other entities 132.39
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 791.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 19.42
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.33
Interest received 11.53
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.56
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (871.86)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (871.86)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 257.69
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 182.49
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 75.20
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 75.20
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,288.85)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (1,288.85)
Cash and cash equivalents cash flow statement at beginning of period 1,413.50
Cash and cash equivalents cash flow statement at end of period 124.65


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,823.59
Reserves and surplus 8,314.45
Money received against share warrants 0.00
Total shareholders' funds 10,138.04
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 397.89
Deferred tax liabilities (net) 420.14
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 72.92
Total non-current liabilities 890.95
6 Current liabilities
Short-term borrowings 3,312.08
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 11.70
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 803.26
Total Trade payable 814.96
Other current liabilities 885.44
Short-term provisions 1,396.68
Total current liabilities 6,409.16
Total equity and liabilities 17,438.15
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 4,137.30
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 671.86
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 4,809.16
ii Non-current investments 341.27
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 429.40
Total non-current assets 5,579.83
Current assets
Current investments 0.00
Inventories 4,501.38
Trade receivables 1,449.89
Cash and cash equivalents 124.65
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 455.31
Other current assets 5,327.09
Total current assets 11,858.32
Total assets 17,438.15
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments