INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol MADHUSUDAN
MSEI Symbol NOTLISTED
ISIN INE0P6701019
Name of Company Madhusudan Masala 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 18-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
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 Unaudited
Segment Reporting Single segment
Description of single segment spices
Start date and time of board meeting 18-01-2026   15:00:00
End date and time of board meeting 18-01-2026   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 7,632.43 19,454.19
Other income 19.43 90.69
Total Income 7,651.86 19,544.88
2 Expenses
(a) Cost of materials consumed 4,581.88 13,039.19
(b) Purchases of stock-in-trade 1,503.65 4,584.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 374.28 (1,576.70)
(d) Employee benefit expense 144.29 387.73
(e) Finance costs 146.61 477.86
(f) Depreciation and amortisation expense 65.37 186.58
(g) Other Expenses
1 Other Expenses 203.46 788.69
Total other expenses 203.46 788.69
Total expenses 7,019.54 17,887.55
3 Profit before exceptional and extraordinary items and tax 632.32 1,657.33
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 632.32 1,657.33
6 Extraordinary items 0.00 0.00
7 Profit before tax 632.32 1,657.33
8 Tax Expense
Current tax 163.59 422.31
Deferred tax (1.45) (0.92)
Total tax expenses 162.14 421.39
9 Net Profit Loss for the period from continuing operations 470.18 1,235.94
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 470.18 1,235.94
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 470.18 1,235.94
17 Details of equity share capital
Paid-up equity share capital 1,447.00 1,447.00
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 3.25 8.54
Diluted earnings (loss) per share from continuing and discontinued operations 3.25 8.54
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 5.7600 4.8600
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above said financial results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meetings held on th January 18, 2026 2. The Statutory Auditors have carried out limited review of the consolidated financial results of the Company for the quarter ended December 31, 2025 3. The Statements is prepared in accordance with the requirement of Accounting Standards (AS) specified under section 133 of the Companies Act, 2013 read with rule 7 of the Companies (Accounts) Rules, 2014. 4. As per MCA Notification dated 16th February, 2015 Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulation, 2009, are exempted from the compulsory requirement of adoption of IND-AS. 5. The Company has voluntarily adopted quarterly Unaudited Standalone as well as consolidated financial results for the quarter ended December 31, 2025 6. All activities of the company revolve around the main business and as such there is no separate reportable business segment and all the operations of the company are conducted within India as such there is no separate reportable geographical segment 7. The company is having wholly owned subsidiary therefore; it has prepared standalone results as well as consolidated result. The Consolidated Financial Result Includes Financial statement of Subsidiary - Vitagreen Products Pvt. Ltd which is acquired as on 26th July 2024. 8. Earning Per share : Earning Per share is calculated on the weighted average of the share capital received by the company. Quarterly EPS is not annualised. 9. Figures in brackets are representing negative values. 10. Previous year/Period figures have been re-grouped, re-arranged wherever considered necessary


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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