Minal Industries Limited — Half year ended 30 September 2025 (revised; quarter and half year results)
| Sr No. | Particulars | Quarter Ended | Half Year Ended | Year Ended |
|---|---|---|---|---|
| 30 Sept, 2025 Unaudited |
30 June, 2025 Unaudited |
30 Sept, 2024 Unaudited |
||
| 1 | Income | |||
| Revenue from operations | 103.52 | 566.12 | – | |
| Other Income | 7.65 | 8.27 | 3.11 | |
| Total Income | 111.16 | 574.39 | 3.11 | 685.56 |
| 2 | Expenses | |||
| Cost of materials consumed | 101.72 | 202.85 | – | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1.45) | 314.16 | 72.29 | |
| Employee benefits expense | 15.18 | 14.90 | 10.29 | |
| Finance costs | 0.01 | – | 0.78 | |
| Depreciation and amortisation expense | 0.92 | 0.91 | 0.89 | |
| Other expenses | 6.53 | 3.65 | 3.73 | |
| Total Expenses | 122.90 | 536.48 | 87.98 | 659.38 |
| 3 | Profit/(Loss) before Exceptional Items and Tax | (11.74) | 37.92 | (84.88) |
| 4 | Exceptional Items (refer note 3) | – | – | – |
| 5 | Profit/(Loss) before Tax | (11.74) | 37.92 | (84.88) |
| 6 | Tax Expense | |||
| Current tax | – | – | 11.74 | |
| Deferred tax | – | – | – | |
| Total Tax Expense | – | – | 11.74 | – |
| 7 | Profit/(Loss) for the period/year | (11.74) | 37.92 | (73.14) |
| 8 | Other Comprehensive Income | |||
| – Items that will not be reclassified to profit or loss | 0.03 | (0.04) | (0.19) | |
| – Income tax on items that will not be reclassified to profit or loss | (0.01) | 0.01 | (0.01) | |
| 9 | Total Other Comprehensive Income/(Loss) for the period/year | 0.02 | (0.03) | (0.20) |
| 10 | Total Comprehensive Income/(Loss) for the period/year | (11.72) | 37.88 | (73.34) |
| 11 | Paid-up equity share capital (Face Value ₹ 2/- Per Share) | 3,838.01 | 3,838.01 | 3,838.01 |
| 12 | Other equity | – | – | – |
| 13 | Earnings per share (Face Value ₹ 2/- Per Share) (Not annualised for the quarter) | |||
| Basic & Diluted in ₹ | (0.01) | 0.02 | (0.04) |
| Particulars | Note No. | For the period ended 30 Sept., 2025 | For the period ended 31st March, 2025 |
|---|---|---|---|
| A. Revenue from operations | 22 | 669.64 | 77.85 |
| B. Other income | 23 | 15.92 | 21.73 |
| Total Income (A) | 685.56 | 99.58 | |
| EXPENSES | |||
| A. Cost of material consumed | 24 | 304.57 | – |
| B. Changes in inventories of finished goods, Stock-in Trade and Work in Progress | 25 | 312.71 | 83.31 |
| C. Employee benefits expense | 26 | 30.08 | 44.91 |
| D. Finance costs | 27 | 0.01 | 2.63 |
| E. Depreciation and Amortisation expense | 28 | 1.83 | 3.65 |
| F. Other expenses | 29 | 10.18 | 77.07 |
| Total Expenses (B) | 659.38 | 211.57 | |
| Profit/(loss) before exceptional items and tax (A-B) | 26.18 | (111.99) | |
| Exceptional Items | 30 | – | – |
| Profit/ (loss) before tax (C) | 26.18 | (111.99) | |
| Less : Tax expenses | 32 | ||
| A. Current tax | – | – | |
| B. Deferred tax | – | (0.48) | |
| – | (0.48) | ||
| Profit for the year (D) | 26.18 | (111.51) | |
| Other comprehensive income | |||
| A (i) Items that will not be reclassified to profit or loss | (0.01) | (0.02) | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (0.00) | 0.00 | |
| B (i) Re-Measurement of the defined benefit plans | – | – | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | |
| Total Other Comprehensive Income/ (Loss) for the year (E) | (0.01) | (0.01) | |
| Total Comprehensive Income for the year (D+E) | 26.16 | (111.53) | |
| Earnings per equity share ( ₹ ) | 31 | ||
| (Face value of equity share of ₹ 2 each) | |||
| Basic ( ₹ ) | -0.06 | -0.06 | |
| Diluted ( ₹ ) | -0.06 | -0.06 |
| Particulars | As at 30th Sept. 2025 Unaudited |
As at 31st March, 2025 Audited |
|---|---|---|
| ASSETS | ||
| Non Current Assets | ||
| A. Property, Plant and Equipment | 40.54 | 42.37 |
| B. Investments in Subsidiaries, Associates and Joint Ventures | 611.82 | 611.91 |
| C. Financial assets | ||
| – i) Investments | 0.01 | 0.01 |
| – ii) Other Financial Assets | 799.45 | 270.50 |
| Total Non Current Assets | 1,451.81 | 924.78 |
| Current Assets | ||
| A. Inventories | 632.08 | 944.79 |
| B. Financial assets | ||
| – i) Trade receivables | 144.08 | 403.62 |
| – ii) Cash and Cash Equivalents | 89.46 | 7.47 |
| – iii) Bank Balances other than (ii) above | – | – |
| – iv) Loans | 1,187.96 | 1,187.96 |
| – v) Other Financial Assets | 279.39 | 281.28 |
| C. Income tax assets (net) | 49.17 | 42.08 |
| D. Other Current Assets | 30.35 | 25.14 |
| Total Current Assets | 2,412.49 | 2,892.34 |
| Total Assets | 3,864.30 | 3,817.12 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| A. Equity share capital | 3,838.01 | 3,838.01 |
| B. Other equity | (35.32) | (61.48) |
| Total Equity | 3,802.69 | 3,776.53 |
| Liabilities | ||
| Non-current liabilities | ||
| A. Provisions | 0.64 | 0.48 |
| B. Deferred tax liabilities (net) | 0.00 | 0.00 |
| Total Non Current Liabilities | 0.64 | 0.48 |
| Current liabilities | ||
| A. Financial Liabilities | ||
| – i) Borrowings | – | – |
| – ii) Borrowings | – | – |
| – ii) Trade payables | ||
| — Total outstanding dues of Micro enterprises and Small enterprises | 0.41 | 0.29 |
| — Total outstanding dues of creditors other than Micro and Small enterprises | 56.60 | 35.95 |
| – iii) Other Financial liabilities | 1.89 | 1.89 |
| B. Other Current liabilities | 2.06 | 1.98 |
| C. Provisions | – | – |
| Total Current Liabilities | 60.96 | 40.11 |
| Total Equity and Liabilities | 3,864.29 | 3,817.12 |
| Particulars | For the Half Year Ended 30.09.2025 (Unaudited) | For the Half Year Ended 30.09.2024 (Unaudited) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before Tax | 26.18 | (38.71) |
| Adjustment for: | ||
| Depreciation | 1.83 | 1.80 |
| Interest Income | (15.92) | (8.43) |
| Interest Expense | 0.01 | 1.33 |
| Provision from Gratuity | 0.15 | 0.13 |
| Share in Loss in Partnership Firm | 0.09 | 2.04 |
| Operating profit before working capital changes | 12.33 | (41.84) |
| Adjustments for: | ||
| (Increase) in Trade Receivables | 259.54 | (21.30) |
| (Increase) in Financial Assets | 1.89 | 1.81 |
| (Increase) in Other Current assets | (5.20) | (3.61) |
| (Increase) / Decrease in Inventories | 312.71 | 81.99 |
| Increase / (Decrease) in trade payables | 20.77 | (39.97) |
| (Decrease) in other financial liabilities | – | (0.00) |
| (Decrease) in Provisions | 0.16 | 0.42 |
| Increase in other current liabilities | (0.07) | 0.58 |
| Cash Flow from Operations | 602.13 | (21.92) |
| Direct taxes paid (Net of refund) | (7.09) | – |
| Net cash used from operating activities (A) | 595.04 | (21.92) |
| B. Cash flow from Investing Activities | ||
| Loan Given during the year | – | – |
| Loan received back during the year | – | – |
| Capital Contribution in Partnership firm | – | – |
| Purchase of investments | – | – |
| Redemption/ (Investment) in term deposits | (528.95) | (12.16) |
| Interest income | 15.92 | 8.43 |
| Net cash generated in investing activities (B) | (513.03) | (3.73) |
| C. Cash flow from Financing Activities | ||
| Loan Received | – | 26.73 |
| Loan Repaid | – | – |
| Interest Expense | (0.01) | (1.33) |
| Net cash generated from financing activities (C) | (0.01) | 25.40 |
| Net Increase/(decrease) in cash and cash equivalents (A+B+C) | 81.99 | (0.25) |
| Cash and cash equivalents at the beginning of the year | 7.47 | 4.34 |
| Cash and cash equivalents at the end of the year | 89.46 | 4.09 |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS | 82.00 | (0.25) |
| Sr No. | Particulars | Quarter Ended | Half Year Ended | Year Ended |
|---|---|---|---|---|
| 30 Sept, 2025 (Unaudited) | 30 Sept, 2025 (Unaudited) | 31 March, 2025 (Audited) | ||
| 30th June, 2025 (Unaudited) | 30 Sept, 2024 (Unaudited) | |||
| 30 Sept, 2024 (Unaudited) | 30 Sept, 2024 |