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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Spices
Start date and time of board meeting 22-May-2025   17:00:00
End date and time of board meeting 22-May-2025   18:30:00
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 — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 1313859000 2309747000
Other income 4601000 13845000
Total Income 1318460000 2323592000
2 Expenses
(a) Cost of materials consumed 582228000 1455175000
(b) Purchases of stock-in-trade 641024000 641025000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -111984000 -169643000
(d) Employee benefit expense 29191000 56173000
(e) Finance costs 33014000 62883000
(f) Depreciation and amortisation expense 15329000 23650000
(g) Other Expenses
1 Other Expenses 44172000 84546000
Total other expenses 44172000 84546000
Total expenses 1232974000 2153809000
3 Profit before exceptional and extraordinary items and tax 85486000 169783000
4 Exceptional items 30722000 30722000
5 Profit before extraordinary items and tax 116208000 200505000
6 Extraordinary items 0 0
7 Profit before tax 116208000 200505000
8 Tax Expense
Current tax 26156000 45019000
Deferred tax 5137000 5259000
Total tax expenses 31293000 50278000
9 Net Profit Loss for the period from continuing operations 84915000 150227000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 84915000 150227000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 84915000 150227000
17 Details of equity share capital
Paid-up equity share capital 144700000 144700000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.94 10.93
Diluted earnings (loss) per share from continuing and discontinued operations 5.94 10.93
20 Debt equity ratio 0.0 0.008
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0498 0.0456
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) 1. The above said finanical results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meetings held on 22nd May 2025. 2. The Statements is prepread in accordance with the requirement of Accounting Standrads (AS) specified under section 133 of the Compnaies Act, 2013 read with rule 7 of the Companies (Accounts) Rules, 2014. 3. As per MCA Notificaiton dated 16th February, 2015 Companies whose shares are listed on SME exchnage as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulariton, 2009, are excempted from the compulsory requirement of adoption of IND-AS. 4. 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 compnay are conducted within India as such there is no separate reportable geographical segment 5. Earning Per share : Earning Per share is calculated on the weighted average of the share capital received by the compnay. Half yearly EPS is not annualised. 6.Statement of Assets and Liabilities as on 31st March 2025 is enclosed herewith. 7. The Statutory Auditors have carried out the statutory audit of the consolidated financial statements for the year ended March 31, 2025 as per Regulation 33 of Securities and Exchange Board of India (Listing obligation and Disclosure Requirements) Regulation, 2015 and have expressed an unmodified openion on these results. 8. The Previous peiord figures have been regrouped/rearranged whenever neccesary to make them comparable with the current period figures. 9. The compnay is having wholly owned subsidiary therefore, it has prepared standalone results as well as consolidated result. The Consolidated Financial Result Includes Finacial statement of Subsidiary - Vitagreen Products Pvt. Ltd which is acquired as on 26th July 2024. 10. We have not considered comparative figures for half yeraly and Year ended March 2024 as company has made investment in subsidiary on 26th July 2024.


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 200505000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 62883000
Adjustments for depreciation and amortisation expense 23650000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -30654000
Other adjustments to reconcile profit (loss) -296000
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 to profit (loss) 55583000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -479842000
Adjustments for decrease (increase) in trade receivables -94028000
Adjustments for decrease (increase) in other current assets -2134000
Adjustments for increase (decrease) in trade payables -353000
Adjustments for increase (decrease) in other current liabilities 2834000
Adjustments for provisions -27573000
Total adjustments for working capital -601096000
Total adjustments for reconcile profit (loss) -545513000
Net cash flows from (used in) operations -345008000
Dividends received 0
Interest paid 43144000
Interest received -1146000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -389298000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -389298000
4 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 33830000
Purchase of property plant and equipment 28477000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties -1224000
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 1146000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -77500000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -72225000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -72225000
Cash flows from used in financing activities
Proceeds from issuing shares 336211000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 188413000
Repayments of borrowings 11796000
Dividends paid 0
Interest paid 62883000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 449945000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 449945000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -11578000
6 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 -11578000
Cash and cash equivalents cash flow statement at beginning of period 14788000
Cash and cash equivalents cash flow statement at end of period 3210000


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
Equity and liabilities
1 Shareholders' funds
Share capital 144700000
Reserves and surplus 787717000
Money received against share warrants 4163000
Total shareholders' funds 936580000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 90506000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 0
Total non-current liabilities 90506000
6 Current liabilities
Short-term borrowings 660593000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 357000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 50559000
Total Trade payable 50916000
Other current liabilities 8575000
Short-term provisions 45444000
Total current liabilities 765528000
Total equity and liabilities 1792614000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 145639000
Producing properties 0
Intangible assets 0
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 0
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 145639000
ii Non-current investments 39373000
v Deferred tax assets (net) 1980000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 28285000
viii Other non-current assets 0
Total non-current assets 215277000
Current assets
Current investments 0
Inventories 982547000
Trade receivables 471609000
Cash and cash equivalents 3210000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 117921000
Other current assets 2050000
Total current assets 1577337000
Total assets 1792614000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
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




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 Sarvesh Gohil & Associates Yes 28-Feb-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date