Valley Magnesite Company Ltd — Results, 27-05-2025: Integrated Filing

VALLEY M@GNESITE CO. LTD.

Regd. Office : A-402, Mangalam, 24/26, Hemanta Basu Sarani, Kolkata-700 001

Phone No. : 033-2243 6242 / 6243, E-mail : valleymagnesite@yahoo.in

VMCL/BM/108/088 pall SARA

RRYE 1988PL.C048491

To, To.

Department of Corporate Affairs, The Secretary,

BSE Ltd. The Calcutta

Stock Exchange Ltd

1 Floor, New Trading Ring, 7, Lyons Range,

Rotunda Building. P.J. Towers, Kolkata- 700 001.

Dalal Street, Mumbai- 400001. Email:listing@cse-india.com

SCRIP CODE:539543 SCRIP CODE:

32042

SCRIP ID: VALLEY

Sub: Outcome of Board Mecting

Dear Sir,

The Board of Directors of the Company at its meeting held today i.e

27" May, 2025 has

considered and approved the Audited Financial Results of the Company

for the quarter and year

ended March, 31, 2025.

Pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015, please find

enclosed herewith:-

| Statement showing the Audited Financial Results for the quarter and year

ended March, 31,

2025.

> Statement of Assets and Liabilities as on 31 “March, 2025.

3. Cash Flow Statements as on 31° March, 2025.

4. Auditor's Report on Audited Financial Results.

§. Declaration to the effect that there is Unmodified Opinion with respect

to the Audited

Finaneial Results for the year ended on 31st March, 2025.

The Meeting of Board of Directors commenced at 1:00 PM and concluded at

2! 05Py

Further please note that the Company has already made necessary arrangements

to publish the

same in newspaper as required under the SEBI (Listing Obligations

and Disclosure

Requirements). Regulations, 2015.

‘The above information is given to you for your record, kindly take the note of the same.

Yours Faithfully,

For Valley Magnesite Co, Ltd ARUN KUMAR fiasco

AGARWALLA Dat, 2025.05.27 14:16:40

(Arun Kumar Agarwalla)

Managing Director

DIN: (MGu7272

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a} Purchases of Stock in Trade

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2) Employed berets apres 2) Fnonce costs

a) Daprecation & amonkration apenas i

7 |promt/ (Loma) Wepre aureth ta (5-8)

G [Profit timer orvel T:

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(ai) Minium Alleenative Tae ‘Creca

isa) Beto tt VE for sarlion poer'e Tota Tax Expenses (12)

int Profit) (Loan) for ther patos (14-12) Other Comnprehanaiva incor

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iteeive Theat aill be roctaaaified o Profil & Lose 2 :

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ciel comprare for Wea poriod (13478) ___

O 873 35.48 75.4

Pad up Baty Shara Capital (F V-10-} 108.00 405.00

108.00 cc eS

17 [Orner Equity

: = =| - 53 _ 12 33

4 [Rmrenge car Shaaetof INA TO each (Mol anruaised) a) Gumi (may 0,80) OOF ara 198

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i t Tvs abc Pills awe te ravigia by te AH Gerrvilins an SuSSAGLSTEY poprored bry the Ecard

ot Cirector=

| at their meeting hold on Tesaciay 27th May, 2026

Pio Motla

avec the 27th May BES

----------------Page (1) Break----------------

Asof

: VALLEY MAGNESITE CO

’ Disclonure af Asgote & Uabilites 85 Per Slsclosura

LTD

Regulation 33 of SEB! (Listing Obligations and )Reguiations , 2015

L

[assets

Hon Current Aseets a) Property Pian and Equipments

b} Capital Work in Progtess ct) Financial Aesots

() investments i) Loans

ia} Otiver Financial Assets df) Deferred Tax Assets (ret)

b} Other non-curremt assets

Current Assets Inventones

Financial Assets a} Ineeirene

pyGesh-S Cosh Equivalents c) Trade Recevalsss

ciiher Financial Assests

Current Tax AssatsiNet) Other Curent Asoats

Assets held for sala

TOTAL - ASSETS (AtB}

Sub - Total Non Current Assets (A)

Sub - Tots! Currant Assets (6)

© in aks

saat | a1.03.2028| 3

Auclited

184 1.86

B37 6.37

“40771 (rae)

45.00 45, ea

920.06 778,46 5,98) a2.46

6.07

119.68 960.7!

144.50)

EQuITY & LIABILITIES Equity

a) Equity Share Capral

b) Other Equity Sun - Total Equity {4}

Non-Gurrent Liabilities Financial ables

3} Long Term Borrowings Deferred Tax Limbiities (Met)

Long Tenn Provisions.

Current Liabilities a) Snort Term Borrowings

b} Teada Payables

purer Tene Luelltiars

Sub - Total Non Current Liabilities (B)

Gub - Total Gurrent Liabilities {C ) TOTAL - BQUITIES & LIABILITIES

105,00) 611.53

| __ 976.83]

Phece Rolla Dales the 27m May 308

(ArBAG}

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PARTICULARS

1 CASH FLOW FROM OPERATING ACTIVITIES

Ne! Profil Before Tax

Depreciation

Recewed

Re-measurement gainsilosses) OM employee defined

benefit plans

Loss on sale of Property, Aliant and Equipment

investments an Mutual Funds measured al FYTPL

Cash Flow from Operating Activites before Working Capital chamges

ehalinantranernt. Decreasel(increase) in current financial and non financial aseats

Incrence/(decrens®) in other financial and non financial labilties

Cash Generated From Operntion Taxes Paid

Cash Flow from Operating Activities

2 CASH FLOW FROM INVESTING ACTIVITIES

Increase/Dacrease in Proparty, Plant and equipment and

Other Intangible

Bale of Aagets held for Sale Purchase of Assests Neid forsale

Interest Received Purchase of Investments

Sale of Investments

Decreasa/(increasa) Inotner non-current assots Ret Cash Flow from Investing Activities

i CASH FLOW FROM FINANCING ACTIVITIES

Increase! Decrease in Borrowings

Increase/Decrgase In Share Capital Net Cash Flow from Financing Activities

NET CHANGE IN CASH & CASH EQUIVALENT

Opening Gutance of Cash & Gash Equivalent Opening Bank Balances other then above

CLOSING BALANCE OF CASH & CASH EQUIVALENT

Closing Bank Halances other then abowe

Face: Kolkata

Dated: the 27th May , 2025

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. VALLEY M@GNESITE CO. LTD.

Regd. Office A-402, Mangalam. 24/26, Hemanta Basu Sarani, Koikata-700 001

VMCL/BM/108/089

To,

Department of Corporate Affairs,

BSE Ltd,

1" Floor, New Trading Ring,

Rotunda Building, P.J. Towers,

Dalal Street, Mumbai- 400001.

SCRIP CODE:539543

SCRIP ID: VALLEY

"Phone No. : 033-2243 6242 / 6243, E-mail : valleymagnesite@yahoo.in

CIN: L23109WB1988PLC045491

Dated: 27/05/2025

To,

The Secretary,

The Calcutta Stock Exchange Lid

7, Lyons Range,

Kolkata- 700 001.

Email:listing(@cse-india.com

SCRIP CODE: 32042

Sub: Declaration regarding Audit Report with unmodified opinion with respect to Annual

Audited Financial Results for the Financial year ended 31" March, 2025.

Pursuant to Regulation 33 (3) (d) of SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015 it is hereby declared and confirmed that Auditor’s Report obtained from M/s

A.K Meharia & Associates , Chartered Accountants , Statutory Auditor of the Company on

Annual Audited Financial Results of the Company for the Financial year ended 31" March, 2025

has an unmodified opinion.

Kindly take the above information on record.

Yours Faithfully,

For Valley Magnesite Co. Ltd ere Ge “af he

Aen | pene. (Va) : oy, ee oP ae coped a |

; a ail i BY i

Arun Kumar Agarwalla Cr oe

Managing Director

DIN: 00607272

ARUN KUMAR Sit

AGARWALLA _ ©2te:2025.95:27

14:17:15 +05'30'

For Valley Magn

(Uttam Banerjee)

Chief Financial Officer

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A. K. MEHARIA & ASSOCIATES 2. GARSTIN PLACE, 2™ FLOOR

Chartered Accountants KOLKATA 700 001

PHONE: 2243 4659/4660

EMAILL:akmeharia@)gmail.com

INDEPENDENT AUDITOR'S REPORT

TO THE BOARD OF DIRECTORS OF VALLEY MAGNESITE COMPANY LIMITED

Report on the audit of the Standalone Financial Results

Opinion

We have audited the accompanying standalone quarterly financial results of VALLEY

MAGNESITE COMPANY LIMITED (the company) for the quarter ended 31" March, 2025

(date of the quarter end) and the year to date results for the period from 1 April, 2024 to a1"

March, 2025, attached herewith, being submitted by the company pursuant to the requirement of

Regulation 33 of the SEB! (Listing Obligations and Disclosure Requirements) Regulations,

2015, as amended (“Listing Regulations”).

in our opinion and to the best of our information and according to the explanations given to us

these standalone financial results:

i) are presented in accordance with the requirements of Regulation 33 of the Listing

Regulations in this regard; and

it} give a true and fair yiew in conformity with the recognition and measurement

principles laid down in the applicable accounting standards and other accounting

principles generally accepted in India of the net profit and other comprehensive

income and other financial information for the quarter ended 31° March, 2025 (date

of the quarter end) as well as the year to date results for the period from 1* April,

2024 to 31" March, 2025,

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under

section 143(10) of the Companies Act, 2013 (the Act), Our responsibilities under those

Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone

Financial Results section of our report. We are independent of the Company in accordance with

the Code of Ethics issued by the Institute of Chartered Accountants of India together with the

ethical requirements that are relevant to our audit of the financial results under the provisions of

ihe Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical

responsibilities in accordance with these requirements and the Code of Ethics. We believe that

the audit evidence we have obtained is sufficient and appropriate to provide a basis for our

OPIMNLGn.

Management’s Responsibilities for the Standalone Financial Results

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A. Kk. MEHARIA & ASSOCIATES 2, GARSTIN PLACE, 2™ FLOOR

Chartered Accountants KOLKATA 700 001

PHONE: 2243 4659/4660

EMAILiakmehariagigmail.com

view of the net loss and other comprehensive income and other financial information in

accordance with the recognition and measurement principles laid down in Indian Accounting

Standard 34, “Interim Financial Reporting’ prescribed under Section 133 of the Act read with

relevant rules issued thereunder and other accounting principles generally accepted in India and

in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes

maintenance of adequate accounting records in accordance with the provisions of the Act for

safeguarding of the assets of the Company and for preventing and detecting frauds and other

irregularities; selection and application of appropriate accounting policies, making judgments

and estimates that are reasonable and prudent; and design, implementation and maintenance of

adequate internal financial controls that were operating effectively for ensuring the accuracy

and completeness of the accounting records, relevant to the preparation and presentation of the

standalone financial results that give a true and fair view and are free from material

misstatement, whether due to fraud or error.

In preparing the standalone financial results, the Board of Directors are responsible for

assessing the Company's ability to continue as a going concern, disclosing, as applicable,

matters related to going concern and using the going concern basis of accounting unless the

Board of Directors either intends to liquidate the Company or to cease operations, or has no

realistic alternative but to do so, :

‘The Board of Directors are also responsible for oversecing the Company’s financial reporting

process,

Auditor’s Responsibilities for the Audit of the Standalone Financial Results

Our objectives are 10 obtain reasonable assurance about whether the standalone financial results

as a whole are [ree from material misstatement, whether due to fraud or error, and to issue an

auditer’s report that includes our opinion, Reasonable assurance is a high level of assurance, but

is nol a guarantee that an audit conducted in accordance with SAs will always detect a material

misstatement when it exists. Misstatements can arise from fraud or error and are considered

material if, individually or in the aggregate, they could reasonably be expected to influence the

economic decisions of users taken on the basis of these standalone financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain

professional skepticism throughout the audit. We also:

« Identify and assess the risks of material misstatement of the standalone financial results,

whether due to fraud or error, design and perform audit procedures responsive to those

risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for

our opinion, The risk of not detecting a material misstatement resulting from fraud is

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A. K. MEHARIA & ASSOCIATES 2, GARSTIN PLACE, 2“ FLOOR

Chartered Accountants KOLKATA 700 001

PHONE: 2243 4659/4660

EMAILiakmeharia@gmail.com

* Obtain an understanding of internal control relevant to the audit in order to design audit

procedures that are appropriate in the circumstances, but not for the purpose of

expressing an opinion on the effectiveness of the company’s internal control.

« Evaluate the appropriateness of accounting policies used and the reasonableness of

accounting estimates and related disclosures made by the Board of Directors.

« Conclude on the appropriateness of the Board of Directors’ use of the going concern

basis of accounting and, based on the audit evidence obtained, whether a material

uncertainty exists related to events or conditions that may cast significant doubt on the

Company's ability to continue as a going concern. If we conclude that a material

uncertainty exists, we are required to draw attention in our auditor's report to the related

disclosures in the financial results or, if such disclosures are inadequate, to modify our

opinion. Our conclusions are based on the audit evidence obtained up to the date of our

auditor’s report, However, future events or conditions may cause the Company to cease

to continue as a going concern.

* Evaluate the overall presentation, structure and content of the standalone financial

results, including the disclosures, and whether the financial results represent‘ the

underlying transactions and events in a manner that achieves fair presentation,

We communicate with those charged wilh governance regarding, among other matters, the

planned scope and timing of the audit and significant audit findings, including any significant

deficiencies in internal control that we identify during our audit,

We also provide those charged with governance with a statement that we live complied with

relevant ethical requirements regarding independence, and to communicate with them all

relationships and other matters that may reasonably be thought to bear on our independence, and

where applicable, related safeguards,

For A. K. Meharin & Associates

Chartered Accountants

Firm’s Registration No.324666E

(Anil Kumar Mcharia)

Place: Kolkata Partner

Dated: 27/05/2025 embership Number: 053918

UDIN: 2505391 8BMLMON3993

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