INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol MEGATHERM
MSEI Symbol NOTLISTED
ISIN INE531R01010
Name of Company MEGATHERM INDUCTION 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 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Induction Furnace and Related Products
Start date and time of board meeting 24-May-2025   17:30:00
End date and time of board meeting 24-May-2025   18:00:00
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
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
(III) 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 2023-01-13
Indicate Company website link for updated RPT policy of the Company https://megatherm.com
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? Yes


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 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 Revenue From Operations
Revenue from operations 1725577000 3205084000
Other income 14246000 32011000
Total Income 1739823000 3237095000
2 Expenses
(a) Cost of materials consumed 1277789000 2345522000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -29483000 -12826000
(d) Employee benefit expense 89708000 176121000
(e) Finance costs 36009000 60059000
(f) Depreciation and amortisation expense 20147000 39687000
(g) Other Expenses
1 Other expenses 181768000 339093000
Total other expenses 181768000 339093000
Total expenses 1575938000 2947656000
3 Profit before exceptional and extraordinary items and tax 163885000 289439000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 163885000 289439000
6 Extraordinary items 0 0
7 Profit before tax 163885000 289439000
8 Tax Expense
Current tax 41576000 71698000
Deferred tax 2358000 4686000
Total tax expenses 43934000 76384000
9 Net Profit Loss for the period from continuing operations 119951000 213055000
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 119951000 213055000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 119951000 213055000
17 Details of equity share capital
Paid-up equity share capital 188407000 188407000
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 6.37 11.31
Diluted earnings (loss) per share from continuing and discontinued operations 6.37 11.31
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) Ratios for the year ended 31 march 2025 Debt equity Ratio 1.02


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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 289439000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 39687000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains -1371000
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -265000
Other adjustments to reconcile profit (loss) 5599000
Other adjustments for non-cash items 14209000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 57859000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -153202000
Adjustments for decrease (increase) in trade receivables -38578000
Adjustments for decrease (increase) in other current assets 67408000
Adjustments for increase (decrease) in trade payables 2525000
Adjustments for increase (decrease) in other current liabilities -47367000
Adjustments for provisions 692000
Total adjustments for working capital -168522000
Total adjustments for reconcile profit (loss) -110663000
Net cash flows from (used in) operations 178776000
Dividends received 0
Interest paid -60059000
Interest received -16691000
Income taxes paid (refund) 61016000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 161128000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 161128000
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 0
Purchase of property plant and equipment 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 190162000
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 15988000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -28103000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -202277000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -202277000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 31797000
Dividends paid 0
Interest paid 60059000
Income taxes paid (refund) 3547000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items -95403000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -95403000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -136552000
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 -136552000
Cash and cash equivalents cash flow statement at beginning of period 392900000
Cash and cash equivalents cash flow statement at end of period 256348000


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
Equity and liabilities
1 Shareholders' funds
Share capital 188407000
Reserves and surplus 1228098000
Money received against share warrants 0
Total shareholders' funds 1416505000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 32490000
Deferred tax liabilities (net) 45995000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 21606000
Total non-current liabilities 100091000
6 Current liabilities
Short-term borrowings 293722000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 170898000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 257184000
Total Trade payable 428082000
Other current liabilities 591046000
Short-term provisions 35960000
Total current liabilities 1348810000
Total equity and liabilities 2865406000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 760009000
Producing properties 0
Intangible assets 7176000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 6129000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 773314000
ii Non-current investments 0
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0
viii Other non-current assets 144197000
Total non-current assets 917511000
Current assets
Current investments 60000000
Inventories 970175000
Trade receivables 353889000
Cash and cash equivalents 256348000
Bank balance other than cash and cash equivalents 246366000
Short-term loans and advances 51895000
Other current assets 9222000
Total current assets 1947895000
Total assets 2865406000
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 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
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 MSKA & ASSOCIATES Yes 31-Jul-2027


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


Signatory Details
Name of signatory
Designation of person
Place
Date


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 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 MEGATHERM INDUCTION LIMITED MEGATHERM ELECTRONICS PRIVATE LIMITED HOLDING COMPANY Purchase of goods or services 500000000 NO 2831000 84403000 97476000 Any other 0 0 0
2 MEGATHERM INDUCTION LIMITED MEGATHERM ELECTRONICS PRIVATE LIMITED HOLDING COMPANY Sale of goods or services 500000000 NO 292657000 84403000 97476000
3 MEGATHERM INDUCTION LIMITED MEGATHERM ELECTRONICS PRIVATE LIMITED HOLDING COMPANY Any other transaction Rent & Electricity 500000000 NO 1158000 84403000 97476000
4 MEGATHERM INDUCTION LIMITED EMT MEGATHERM PRIVATE LIMITED FELLOW SUBSIDIARY COMPANY Sale of goods or services 500000000 NO 43378000 136468000 47899000
5 MEGATHERM INDUCTION LIMITED EMT MEGATHERM PRIVATE LIMITED FELLOW SUBSIDIARY COMPANY Purchase of goods or services 500000000 NO 261345000 136468000 47899000
6 MEGATHERM INDUCTION LIMITED EMT MEGATHERM PRIVATE LIMITED FELLOW SUBSIDIARY COMPANY Purchase of fixed assets 150000000 NO 129062000 136468000 47899000
7 MEGATHERM INDUCTION LIMITED EMT MEGATHERM PRIVATE LIMITED FELLOW SUBSIDIARY COMPANY Any other transaction RENTAL INCOME 500000000 NO 6030000 136468000 47899000
8 MEGATHERM INDUCTION LIMITED SHESADRI BHUSAN CHANDA MANAGING DIRECTOR Remuneration 6240000 NO 6240000 491000 510000
9 MEGATHERM INDUCTION LIMITED SATADRI CHANDA WHOLE TIME DIRECTOR Remuneration 8700000 NO 8700000 356000 187000
10 MEGATHERM INDUCTION LIMITED CHRISTINA PAULCHOWDHURY NON EXECUTIVE DIRECTOR Any other transaction SITTING FEES 400000 NO 400000 400000 0
Total value of transaction during the reporting period 751801000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0