5004602025-01-012025-03-315004602025-03-315004602024-03-315004602024-04-012025-03-315004602025-01-012025-03-31in-capmkt:OtherExpenses1Member5004602025-01-012025-03-31in-capmkt:OtherExpenses2Member5004602025-01-012025-03-31in-capmkt:OtherExpenses3Member5004602024-04-012025-03-31in-capmkt:OtherExpenses1Member5004602024-04-012025-03-31in-capmkt:OtherExpenses2Member5004602024-04-012025-03-31in-capmkt:OtherExpenses3Member5004602025-01-012025-03-31in-capmkt:ReportableSegments1Member5004602025-01-012025-03-31in-capmkt:ReportableSegments2Member5004602024-04-012025-03-31in-capmkt:ReportableSegments1Member5004602024-04-012025-03-31in-capmkt:ReportableSegments2Member5004602025-01-012025-03-31in-capmkt:ReportableSegments1Member5004602025-01-012025-03-31in-capmkt:ReportableSegments2Member5004602024-04-012025-03-31in-capmkt:ReportableSegments1Member5004602024-04-012025-03-31in-capmkt:ReportableSegments2Member5004602025-01-012025-03-31in-capmkt:ReportableSegments1Member5004602025-03-31in-capmkt:ReportableSegments1Member5004602025-01-012025-03-31in-capmkt:ReportableSegments2Member5004602025-03-31in-capmkt:ReportableSegments2Member5004602025-01-012025-03-31in-capmkt:ReportableSegments1Member5004602025-03-31in-capmkt:ReportableSegments1Member5004602025-01-012025-03-31in-capmkt:ReportableSegments2Member5004602025-03-31in-capmkt:ReportableSegments2Member5004602025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004602024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004602025-01-012025-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500460MUKANDLTDNOTLISTEDINE304A01026MUKAND LIMITEDMain BoardEquity2024-04-012025-03-312025-05-162025-04-19INRCroresQuarterlyFourth quarterMulti segment2025-05-1612:00:002025-05-1615:45:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated1106890000055500000111244000007057700000-17800000-3323000005468000003329000001326000003163200000108831000002413000000241300000200000013030000013230000001090000000000109000000-219000008710000000001445100000100.750.75000.750.750001. The above results have been reviewed by the Audit Committee and approved by the Board <BR> of Directors at its meeting held on May 16, 2025. <BR> 2. The Board of Directors have recommended a dividend of Rs. ___ per equity share (__), <BR> subject to approval of Shareholders. <BR> 3. The Board of Directors of the Company and Mukand Sumi Metal Processing Limited <BR> (MSMPL), a wholly owned subsidiary of the Company, had approved demerger of Stainless <BR> Steel Cold Finished Bars and Wires business of MSMPL (‘Demerged Undertaking) as a <BR> going concern pursuant to the Scheme of Arrangement amongst the Company, MSMPL and <BR> their respective Shareholders and Creditors under Sections 230 to 232 read with Section 52 <BR> (“Demerger”) and other applicable provisions of the Companies Act, 2013 (Scheme). <BR> The Scheme has been approved by the National Company Law Tribunal (“NCLT”) vide its <BR> order dated April 29, 2025 and a certified copy of the order has been filed with the Registrar <BR> of Companies, Mumbai Maharashtra, on May 12, 2025. <BR> <BR> Since MSMPL is a wholly owned subsidiary of the Company, no additional shares are issued <BR> by the Company, pursuant to the Scheme. <BR> <BR> In terms of the approved Scheme, the Demerger has been accounted as per the applicable <BR> accounting principles as laid down in Appendix C to Ind AS 103 “Business Combination of <BR> entities under common control”. The Assets and Liabilities of Demerged undertaking are <BR> recorded by the Company at their respective book values as appearing in the books of <BR> MSMPL with effect from April 01,2024 (“The Appointed Date”). Accordingly, the financial <BR> statements of the Company for previous year have been restated to reflect the impact of the <BR> Scheme of Arrangement. <BR> <BR> As per the accounting treatment approved by the NCLT, the Company has adjusted the <BR> deficit of Rs.34.01 crores after recording Assets & Liabilities transferred from the demerged <BR> Company and adjustments made in investments held in Demerged Company and after <BR> considering the impact pursuant to cancellation of the inter-company, with “Capital Reserve <BR> Account” in the financial statement of the Company. <BR> <BR> The figures in respect of previous quarter, previous year’s quarter / year are stated as <BR> computed and restated by the Management. <BR> <BR> 4. Board of Directors of the Company in the meeting held on May 16, 2025, have approved the <BR> transfer of part of its Industrial Machinery Division, namely designing, manufacturing, <BR> Erection and Commissioning of EOT Cranes, other material handling and process plant <BR> equipment activities on a going concern basis by way of a slump sale to Mukand Heavy <BR> Engineering Limited (“MHEL”), a wholly owned subsidiary of the company, through <BR> execution of Business Transfer Agreement (“BTA”). <BR> <BR> The proposed slump sale, including inter-alia, shall be subject to completion of condition <BR> precedents as mentioned in the BTA. <BR> <BR> The consideration for the slump sale, to be determined as per BTA, will be discharged by <BR> issuance of requisite number of equity shares of MHEL as on the closing date. <BR> <BR> 5. The figures of last quarter are the balancing figures between audited figures in respect of full <BR> financial year and the published year-to-date figures up to the third quarter of the current <BR> financial year, which were subjected to Limited Review. <BR> <BR> 6. Figures in respect of the previous period have been regrouped / recast wherever necessary <BR> in case of the above results.2024-04-012025-03-31AuditedConsolidated4889990000014430000049044200000319407000000-1417200000226360000012963000005073000001327050000047861200000118300000001183000000200000042210000042410000007589000000000758900000-52200000706700000000014451000001080511000005.245.24005.245.24000Other Expenses1638200000Stores, Spares, Components,Tools, etc. consumed1532800000Expenditure transferred to Capital Account / Capital Work-in-Progress-7800000Other Expenses7020800000Stores, Spares, Components,Tools, etc. consumed6265100000Expenditure transferred to Capital Account / Capital Work-in-Progress-15400000536740000014015000000002650000000281900000001731000004550000002524000008507000008353500000200777000001190000042695000002160000004110000072490000034030000056037000000130890000026990300000757000000354195000001445100000805110000094962000009496200000107250000000821000001154600000589600000000174420000014520400000228100000572150000059496000005682000002103820000030735000006740000000241791000002592330000035419500000Specialty Steel10481400000Industrial Machinery & Engineering Contracts587500000Specialty Steel46515200000Industrial Machinery & Engineering Contracts23847000001106890000048899900000001106890000048899900000Specialty Steel411900000Industrial Machinery & Engineering Contracts189400000Specialty Steel2138700000Industrial Machinery & Engineering Contracts3842000006013000002522900000332900000129630000027100000436000002413000001183000000Specialty Steel28830200000Industrial Machinery & Engineering Contracts359800000032428200000299130000035419500000Specialty Steel8517500000Industrial Machinery & Engineering Contracts1007300000952480000016398500000259233000001235300000-4176500000103620000000-590600000-2255000000015523000000080480000050730000002900000-2930000004248000000000-94000000-4050000005470000005465000001729500000000-7140000001800900000000000001972000001260600000-1776000000000000000000000100000003500000-1237400000000000000-7010000000288200000127040000000-857600000-2941000000-294100000510100000216000000Actuarial Gain/(Loss) on Employee defined benefit funds-29300000-29300000Actuarial Gain/(Loss) on Employee defined benefit funds-69800000-69800000-7400000-1760000000-21900000-52200000AuditedtrueDHC & Co., Chartered Accountanttrue2025-10-31