MSTCLTD2024-10-012024-12-31 MSTCLTD2024-10-012024-12-31 MSTCLTD2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member MSTCLTD2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member MSTCLTD2024-12-31 MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member MSTCLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member MSTCLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member MSTCLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member MSTCLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member MSTCLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member MSTCLTD2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MSTCLTD2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MSTCLTD2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member MSTCLTD2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member MSTCLTD2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542597 MSTCLTD NOTLISTED Mstc Limited Equity 2024-04-01 2025-03-31 2025-02-10 2025-01-28 INR Lakhs Third quarter 11:00:00 15:45:00 2025-02-10 2025-02-10 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 811438000.00 150582000.00 962020000.00 0.00 0.00 0.00 221618000.00 29000.00 19769000.00 102089000.00 343505000.00 618515000.00 2754800000.00 3373315000.00 851915000.00 -2889000.00 849026000.00 0.00 2524289000.00 0.00 0.00 0.00 -15749000.00 2508540000.00 36893000.00 2545433000.00 0.00 0.00 0.00 0.00 704000000.00 10 35.63 35.63 0.00 0.00 35.63 35.63 0.00 0.00 0.00 Notes: 1) With the completion of tenure of existing two Independent Directors on 31.10.2024, there are no Independent Director in the Board of the Company. Therefore, the Audit Committee could not be constituted. As a result, the Audit Committee meeting could not be held. The above results for the quarter and nine months ended 31st December 2024 have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and have been reviewed and approved by the Board of Directors in their meeting held on 10th February 2025. The statutory auditor has reviewed the results as required under regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 (SEBI LODR) as amended. 2) Pursuant to the Share purchase agreement dated 24.10.2024 executed among MSTC Limited, Ferro Scrap Nigam Limited (FSNL) and Konoike Transport Company Limited and receipt of sale consideration of Rs. 32,000.00 Lakhs on 14.01.2025, MSTC has transferred its entire shareholding in FSNL to Konoike Transport Company Limited on 21.01.2025. With this FSNL ceases to be the subsidiary of MSTC, w.e.f. 21.01.2025. As on the approving date of the results referred to in note no 1, MSTC has no Shareholding/Control in FSNL. Consequently, while preparing the Consolidated Financial Statement the figures of FSNL has not been considered, as FSNL is no longer the part of the group on the approval date. 3) The Current Borrowings includes Rs. 14,361.97 Lakhs (Previous period Rs. 14,361.97 Lakhs) towards payment made by Standard Chartered Bank (SCB), after purchase of export bills of MSTC raised on foreign buyers against export of Gold Jewelleries to the buyers during 2008-09, under a Receivable Purchase Agreement. On non-receipt of the proceeds from the foreign buyers against the bills, SCB submitted claims with the Insurance Company, who, however, wrongfully repudiated the claim of SCB. Thereafter, SCB converted the receivables purchased from MSTC under the Receivables Purchase Agreement into loans/ debts as if owing by MSTC, claimed the amount from MSTC with interest and filed a case, being the Original Application (OA) in the Debt Recovery Tribunal (DRT), Mumbai in the year 2012, which MSTC has denied and disputed. The matter is sub-judice and is contingent in nature, at this juncture. 4) Exceptional item includes expenditure of Rs. 3,055.32 lakhs, (USD 30.30 Lakhs and Rs. 424.36 Lakhs) towards provision on account of very old arbitration awards under execution, which is subjudice and appreciation in value of investment in FSNL, of Rs. 30,419.00 Lakhs (net of sale proceeds of Rs. 32,000.00 lakhs minus Rs. 1,581.00 lakhs, being original value of investment in FSNL) against transfer of shares of FSNL to Konoike Transport Company Limited. 5) The Board of Directors has declared second Interim Dividend @ 320% per equity share of face value of Rs. 10.00 each i.e. Rs. 32.00 per equity share for the financial year 2024-25. 6) Figures of the previous period/year have been regrouped/reclassified/rearranged to conform to the classification of the current period/year, wherever necessary. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 2221072000.00 533661000.00 2754733000.00 0.00 0.00 0.00 668711000.00 1800000.00 69368000.00 261976000.00 1001855000.00 1752878000.00 2735408000.00 4488286000.00 1136907000.00 -7721000.00 1129186000.00 0.00 3359100000.00 0.00 0.00 0.00 -43528000.00 3315572000.00 44899000.00 3360471000.00 0.00 0.00 0.00 0.00 704000000.00 10 47.10 47.10 0.00 0.00 47.10 47.10 0.00 0.00 0.00 Others 102089000.00 Others 261976000.00 E-Commerce 890478000.00 Marketing 41991000.00 Others(unallocated) 29551000.00 E-Commerce 2570912000.00 Marketing 153984000.00 Others(unallocated) 29837000.00 962020000.00 2754733000.00 962020000.00 2754733000.00 E-Commerce 880834000.00 Marketing 41868000.00 Others(unallocated) 2434864000.00 E-Commerce 2548698000.00 Marketing 151003000.00 Others(unallocated) 1745057000.00 3357566000.00 4444758000.00 Notes: 1) In terms of Ind AS 108 the Group has identified Marketing, E-Commerce as its two Primary Reportable Business Segments. There is no Secondary Segment. 2) Assets and liabilities used in the group business are not identified to any of the reportable segments, as these are used interchangeably between the segments. Hence the management believes, that that it is currently not practicable to provide segment disclosure related to assets and liabilities. 3357566000.00 4444758000.00 E-Commerce 0.00 Marketing 0.00 Others(unallocated) 0.00 0.00 E-Commerce 0.00 Marketing 0.00 Others(unallocated) 0.00 0.00 49326000.00 60069000.00 12433000.00 15170000.00