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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 MANUFACTURING
Start date and time of board meeting 29-May-2025   16:40:00
End date and time of board meeting 29-May-2025   19:15:00
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 Statement on impact of audit qualification


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 763331000 1677714000
Other income 95343000 109244000
Total Income 858674000 1786958000
2 Expenses
(a) Cost of materials consumed 644867000 1297164000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -99100000 -142174000
(d) Employee benefit expense 28935000 62403000
(e) Finance costs 16806000 31651000
(f) Depreciation and amortisation expense 25542000 47749000
(g) Other Expenses
1 Export Selling Expenses 77191000 156605000
2 Other Expenses 32861000 80108000
3 Direct Manufacturing Cost 51643000 104851000
Total other expenses 161695000 341564000
Total expenses 778745000 1638357000
3 Profit before exceptional and extraordinary items and tax 79929000 148601000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 79929000 148601000
6 Extraordinary items -63722000 -63722000
7 Profit before tax 16207000 84879000
8 Tax Expense
Current tax 10413000 29197000
Deferred tax -4506000 -2844000
Total tax expenses 5907000 26353000
9 Net Profit Loss for the period from continuing operations 10300000 58526000
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 10300000 58526000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 10300000 58526000
17 Details of equity share capital
Paid-up equity share capital 182359000 182359000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 870899000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.57 3.21
Diluted earnings (loss) per share from continuing and discontinued operations 0.57 3.21
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) Notes : 1) The audited 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 29nd May, 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. 12.53 lakhs and Rs 39.05 lakhs on open forward contracts in the audited standalone financial results for the year ended 31st March 2025 and 31st March 2024 respectively. 6) During the year ended 31st March, 2025 the company has recognised amortization of leasehold land relating to previous years amounting to Rs. 18.74 lakhs shown as Prior period Item on the face of Profit & Loss. 7) 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. We have 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 written off insurance claim amounting to Rs. 618.48 lakhs shown as Extraordinary Item on the face of Profit & Loss. Due to fire incident, operations of the Bleaching unit were disrupted during the period from 24.05.2021 to 02.08.2021. Now the routine operations have been restored and plant has achieved optimum capacity utilization. 8) 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.


Remarks
20 Debt equity ratio half year-0.33 nfull year-0.33
21 Debt service coverage ratio half year-0.67 nfull year-1.53 n
22 Interest service coverage ratio half year-1.96 nfull year-3.68


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 148601000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 31651000
Adjustments for depreciation and amortisation expense 47749000
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 4690000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 814000
Total adjustments to profit (loss) 84904000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -146336000
Adjustments for decrease (increase) in trade receivables 181679000
Adjustments for decrease (increase) in other current assets -29408000
Adjustments for increase (decrease) in trade payables 53103000
Adjustments for increase (decrease) in other current liabilities 50567000
Adjustments for provisions 3902000
Total adjustments for working capital 113507000
Total adjustments for reconcile profit (loss) 198411000
Net cash flows from (used in) operations 347012000
Dividends received -38000
Interest paid 0
Interest received -2384000
Income taxes paid (refund) 29197000
Other inflows (outflows) of cash -11468000
Net cash flows from (used in) operating activities before extraordinary items 303925000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 303925000
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 -4690000
Other cash payments to acquire equity or debt instruments of other entities 6095000
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 253651000
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 -29067000
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 38000
Interest received 2384000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -814000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -291895000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -291895000
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 158350000
Repayments of borrowings 38339000
Dividends paid 9118000
Interest paid 31651000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 79242000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 79242000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 91272000
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 91272000
Cash and cash equivalents cash flow statement at beginning of period 50078000
Cash and cash equivalents cash flow statement at end of period 141350000


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 182359000
Reserves and surplus 870899000
Money received against share warrants 0
Total shareholders' funds 1053258000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 17485000
Deferred tax liabilities (net) 42208000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 6181000
Total non-current liabilities 65874000
6 Current liabilities
Short-term borrowings 327742000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 323000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 92150000
Total Trade payable 92473000
Other current liabilities 88146000
Short-term provisions 50579000
Total current liabilities 558940000
Total equity and liabilities 1678072000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 416574000
Producing properties 0
Intangible assets 0
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 55805000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 472379000
ii Non-current investments 20888000
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 22142000
Total non-current assets 515409000
Current assets
Current investments 0
Inventories 369304000
Trade receivables 181426000
Cash and cash equivalents 141350000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 47473000
Other current assets 423110000
Total current assets 1162663000
Total assets 1678072000
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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 Mahesh C. Solanki & Co. Yes 30-Apr-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 1786958000 1786958000
2 Total Expenditure 1638357000 1638357000
3 Net Profit/(Loss) 58526000 58526000
4 Earnings Per Share 3.21 3.21
5 Total Assets 1678072000 1678072000
6 Total Liabilities 1678072000 1678072000
7 Net Worth 1053258000 1053258000


Standalone Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) The Company has booked insurance claim receivable amounting to Rs. 2,503.73 lakhs as on 31 March, 2025 out of which Rs. 618.48 Lakhs has been booked as loss during the financial year 2024-25. We are unable to comment on appropriateness of assumption taken for booking of insurance claim which is still under process with the insurance company and consequential impact, if any that may arise from this matter n
Textual Information(2) NA
Textual Information(3) NA n
Textual Information(4) Since the survey report from the insurance company is pending management is unable to estimate the impact of same on the financial statements of the company.
Textual Information(5) The Company has booked insurance claim receivable amounting to Rs. 2,503.73 lakhs as on 31 March, 2024 out of which Rs. 618.48 Lakhs has been booked as loss during the financial year 2024-25. We are unable to comment on appropriateness of assumption taken for booking of insurance claim which is still under process with the insurance company and consequential impact, if any that may arise from this matter.


Signatories details

Name of CEO / Managing director AVNISH BANSAL
Name of CFO ANIL KUMAR SINGHANIA
Name of audit committee chairman MUKESH VYAS
Name of statutory auditor MAHESH C. SOLANKI & CO.
Name of other signatory, if any, with designation NA
Place PITHAMPUR
Date 29-May-2025