INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol MASON
MSEI Symbol NOTLISTED
ISIN INE0SH001010
Name of Company MASON INFRATECH 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 Single segment
Start date and time of board meeting 28-May-2025   12:30:00
End date and time of board meeting 28-May-2025   14:00:00
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 Not applicable
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 2024-12-01
Indicate Company website link for updated RPT policy of the Company https://www.masoninfra.com/pdf/policies/02.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 — 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 750589000 1121048000
Other income 1235000 1662000
Total Income 751824000 1122710000
2 Expenses
(a) Cost of materials consumed 138295000 277369000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2896000 -54668000
(d) Employee benefit expense 31716000 64890000
(e) Finance costs 13098000 25777000
(f) Depreciation and amortisation expense 14842000 25785000
(g) Other Expenses
1 Other Expenses 385762000 555418000
Total other expenses 385762000 555418000
Total expenses 586609000 894571000
3 Profit before exceptional and extraordinary items and tax 165215000 228139000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 165215000 228139000
6 Extraordinary items 0 0
7 Profit before tax 165215000 228139000
8 Tax Expense
Current tax 45470000 61311000
Deferred tax -4057000 -4057000
Total tax expenses 41413000 57254000
9 Net Profit Loss for the period from continuing operations 123802000 170885000
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 123802000 170885000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 123802000 170885000
17 Details of equity share capital
Paid-up equity share capital 175725000 175725000
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 7.05 9.72
Diluted earnings (loss) per share from continuing and discontinued operations 7.06 9.75
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


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 228139000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 25777000
Adjustments for depreciation and amortisation expense 25785000
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 0
Other adjustments to reconcile profit (loss) -70000
Other adjustments for non-cash items 610000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 52102000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -124256000
Adjustments for decrease (increase) in trade receivables -279175000
Adjustments for decrease (increase) in other current assets 17204000
Adjustments for increase (decrease) in trade payables 33862000
Adjustments for increase (decrease) in other current liabilities 31377000
Adjustments for provisions 177204000
Total adjustments for working capital -143784000
Total adjustments for reconcile profit (loss) -91682000
Net cash flows from (used in) operations 136457000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -61311000
Net cash flows from (used in) operating activities before extraordinary items 75146000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 75146000
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 48423000
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 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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -219340000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -267763000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -267763000
Cash flows from used in financing activities
Proceeds from issuing shares 47600000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 109806000
Repayments of borrowings 160790000
Dividends paid 0
Interest paid -70000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 197561000
Net cash flows from (used in) financing activities before extraordinary items 194247000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 194247000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1630000
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 1630000
Cash and cash equivalents cash flow statement at beginning of period 12655000
Cash and cash equivalents cash flow statement at end of period 14285000


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 175725000
Reserves and surplus 489256000
Money received against share warrants 0
Total shareholders' funds 664981000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 157389000
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 157389000
6 Current liabilities
Short-term borrowings 296974000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 286006000
Total Trade payable 286006000
Other current liabilities 148226000
Short-term provisions 22844000
Total current liabilities 754050000
Total equity and liabilities 1576420000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 115288000
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 115288000
ii Non-current investments 258558000
v Deferred tax assets (net) 3379000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 291902000
viii Other non-current assets 0
Total non-current assets 669127000
Current assets
Current investments 0
Inventories 307150000
Trade receivables 568367000
Cash and cash equivalents 14284000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 0
Other current assets 17492000
Total current assets 907293000
Total assets 1576420000
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




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 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 Mason Infratech Limited ASHUTOSH JAYANTILAL JUTHANI Executive Director Remuneration Yes 10400000 0 0
2 Mason Infratech Limited ASHUTOSH JAYANTILAL JUTHANI Executive Director Loan Yes 32095000 0 0
3 Mason Infratech Limited ASHUTOSH JAYANTILAL JUTHANI Executive Director Loan Yes 32095000 0 0
4 Mason Infratech Limited ASIT SURENDRA THAKKAR DATTANI Managing Director Remuneration Yes 7800000 0 0
5 Mason Infratech Limited ASIT SURENDRA THAKKAR DATTANI Managing Director Loan Yes 50150000 0 0
6 Mason Infratech Limited SMEET ASIT THAKKAR DATTANI CFO Remuneration Yes 3360000 0 0
7 Mason Infratech Limited SMEET ASIT THAKKAR DATTANI Head of Marketing & communication Remuneration Yes 4440000 0 0
8 Mason Infratech Limited SMEET ASIT THAKKAR DATTANI Relative of Director Loan Yes 3797000 0 0
9 Mason Infratech Limited RAVI PRAKASH TIWARI Company Secretary Remuneration Yes 200000 0 0
10 Mason Infratech Limited HARDIK SHANKAR BHADRA CFO Remuneration Yes 1172000 0 0
11 Mason Infratech Limited EKKAM INFRA BUILD LLP Associate Investment Yes 3000000 0 0
12 Mason Infratech Limited MILESTONE PROJECTS AND DEVELOPERS PVT. LTD. Associate Investment Yes 30000 0 0
13 Mason Infratech Limited MILESTONE PROJECTS AND DEVELOPERS PVT. LTD. Associate Loan Yes 15050000 0 0
14 Mason Infratech Limited TRIFECTA DESIGN LLP Partner is Mr Asit Thakkar Purchase of goods or services Yes 146000 0 0
15 Mason Infratech Limited ABV CONCEPTS PRIVATE LIMITED (FORMERLY KNOWN AS BASIC REAL ESTATE PVT LTD) Director is Mr Asit Thakkar Loan Yes 5000000 0 0
16 Mason Infratech Limited ABV CONCEPTS PRIVATE LIMITED (FORMERLY KNOWN AS BASIC REAL ESTATE PVT LTD) Director is Mr Asit Thakkar Any other transaction Loan repaid. Yes 5000000 0 0
17 Mason Infratech Limited TEJAL ASIT THAKKAR DATTANIn Relative of Director Any other transaction Conversion of Loan to Equity Yes 5464000 0 0
18 Mason Infratech Limited YAMINI SANJAY DESAI Relative of Director Any other transaction Loan repaid. Yes 2000 0 0
19 Mason Infratech Limited YAMINI SANJAY DESAI Relative of Director Interest paid Yes 15000 0 0
20 Mason Infratech Limited BIJAL ASHUTOSH JUTHANI Relative of Director Loan Yes 3702000 0 0
21 Mason Infratech Limited BIJAL ASHUTOSH JUTHANI Relative of Director Interest paid Yes 184000 0 0
22 Mason Infratech Limited BIJAL ASHUTOSH JUTHANI Relative of Director Any other transaction Conversion of Loan to Equity Yes 2500000 0 0
23 Mason Infratech Limited JAYANTILAL JAGJIVANDAS JUTHANI HUF Relative's HUF Loan Yes 2000000 0 0
24 Mason Infratech Limited JAYANTILAL JAGJIVANDAS JUTHANI HUF Relative's HUF Any other transaction Loan repaid. Yes 2988000 0 0
25 Mason Infratech Limited JAYANTILAL JAGJIVANDAS JUTHANI HUF Relative's HUF Interest paid Yes 149000 0 0
26 Mason Infratech Limited JAYANTILAL JAGJIVANDAS JUTHANI HUF Relative's HUF Any other transaction Conversion of Loan to Equity Yes 457000 0 0
27 Mason Infratech Limited URMILA SURENDRA THAKKARn Relative of Director Loan Yes 1000000 0 0
28 Mason Infratech Limited URMILA SURENDRA THAKKARn Relative of Director Any other transaction Loan repaid. Yes 2373000 0 0
29 Mason Infratech Limited URMILA SURENDRA THAKKARn Relative of Director Interest paid Yes 68000 0 0
30 Mason Infratech Limited URMILA SURENDRA THAKKARn Relative of Director Any other transaction Conversion of Loan to Equity Yes 1452000 0 0
31 Mason Infratech Limited SOHAM ASIT THAKKAR DATTANI Relative of Director Loan Yes 2000000 0 0
32 Mason Infratech Limited SMEET ASIT THAKKAR DATTANI Relative of Director Any other transaction Conversion of Loan to Equity yes 4013000 0 0
33 Mason Infratech Limited ASIT SURENDRA THAKKAR DATTANI Managing Director Any other transaction Loan repaid. yes 50150000 0 0
Total value of transaction during the reporting period 252252000