Mansoon Trading Company Ltd — Results, 27-05-2025: Integrated Filing

MANSOON TRADING COMPANY LIMITED

“CIN: 1£99999MH1985PLC035905

Regd. Office : Office No. 203, 2nd Floor, M - Space, Next to Minatai Thackeray Blood Bank,

Sitaram Patkar Marg, Goregaon (West), Mumbai - 400 104

Tel: 93264 45140 - E mail : mansoontradingltd@gmail.com - Website : manscontrading.co.in

/_ May 27, 2025

Deputy Listing Manager,

Listing Compliance

BSE Limited

P. J. Tower,

Dalai Street, Fort,

Mumbai 400 001

Dear Sir

Ref: Scrip Code::512303

‘Sub: Outcome of the Board Meeting

This is to inform you that the Board of Directors at its: meeting held on Tuesday, May 27,

_ 2025 approved the Audited Financial Results for the 4° Quarter and year ended 31st

, March, 2025

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

Regulations, 2015, we submit herewith the following:

a) Approved Audited Financial Results for the 4% Quarter and year ended 31st

March, 2025.

b) The Report of our Statutory Auditors’ M/s s KHD & ASSOCIATES, Chartered |

~ Accountants on the above results.

oe) The Declaration of un-modified opinion of the Statutory Auditors’ Report by the

Board of Directors, oo ,

| The | Meeting was commenced at 3-5 om and concluded on Lop Pm

a Please take the above documents on record and oblige.

Thanking you.

. ‘Yours faithfully,

For MANSOON TRADING COMPANY LIMITED

VI. ps. baloen®

_ Vikas B. Kulkarni

Managing Director

(DIN — 08180938) _

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MANSOON TRADING COMPANY LIMITED

CIN : L99999MH1985PLC035905

Read. Office : Office No.203, M-Space, 2nd Floor, Sitaram Patkar Marg. Goregaon (West), Mumbai-400 104

E-mail: mansoontradingltd@gmail.com

Website: www.mansoontrading.co.in

Audited Financial Results for the quarter and year ended 31st March, 2025

(Rs. In Lakhs Except EPS)

Quarter Ended Year Ended Particulars 31.03.2025 |. 31.12.2024 | 31.03.2024 | 31.03.2025 |

31.03.2024 Sr. No.

Audited Unaudited Audited Audited Audited

1 |Income

Revenue From Operations

Interest Income . 454.86 508.15 355.84 1,952.49 1,837.38

Sales of Goods . 80.00 155.02 - 290.91

Dividend Income - 63.00 | . - 63.00 1.29

Profit on Sale of Current Investments 1.52] 3.50 0.77 5.11 , 1.70

Net Gain on Fair Value Changes 65.67 106.02 95.54 388.30 382.15

_ Impairment of Financial Instruments ~ - (499.20) - ~ 2

Other income 0.00 5.04 (14.59) 5.04 6.25

3 |Total income 602.05 $40.73 (61.64) 2,704.85 2,228.77

4 Expenses / :

Finance Costs 303.80 348.60 271.90 1,299.83 1,399.61

Cost of Material Consumed 70.44 151.71 - 276.99

Impairment of Financial Instruments - - (499.20) - (489.20)

Employee Benefit Expense 3.46 "3.44 3.22 14.36 9.15

Depreciation and amortisation expense - - - - -

Other Expenses (0.83) 12.81 20.06 26.28 39.78

Total Expenses : 376.87 516.56 (204.02) 1,617.46 949.34

5 [Profit before Tax (3-4) 225.18 324.17 142.38 1,087.39 1,279.43

6 |Tax Expenses : .

Current Tax 23.00 (60.00) 77.00 (120.00) _. (8.00)

Earlier Year Tax Adjustments : (0.00) 6.09 ~ - 6.09 -

Total Tax Expenses / , 23.00 | (53.91) 77.00 (113.91) (8.00)

7 {Net Profit After Tax (5-6) 248.18 270.26 219.38 973.48 _ 1,271.43

8 |Other Comprehensive Income

Items that will not be reclassified to profit or loss .

FV measurement on Investments ~ (0.31) 7.68 - (787.78) (25.04) Deferred Tax

(18.95) (24.12) 4.34 397.52 4.34

Other Comprehensive Income (19.26) (16.44) 4.34 (390.26) (20.70)

9 Total Comprehensive Income (748) 228.92 253.82 223.72 583.22 1,250.73

10. |Paid-up equity share capital (Face Value = 10/- per share) 245.47 245.47 245.47 245.47 245.47

11 | Reserves excluding Revaluation Reserves 13,116.93 12,533.72

12 |Earning Per Share (EPS) . :

Basic EPS (in Rs.} (Not annualised) , 9.33 . 10.34 9.11 23.76 50.95

Diluted EPS (in Rs.) (Not annualised} 9.33 10.34 9.11 ‘23.76 50.95

Notes: .

1 These Audited Financial Results for the quarter and year ended 31st March, 2025 have been reviewed by the Audit Committee and

. Subsequently approved. at the meeting of the Board of Directors held on 27th May, 2025

2 The Statutory Auditors of the Company have carried out an audit of the above results for the year ended 31st March , 2025 and have isuued

unmodified opinion on the same. ,

3 This statement has been prepared in accordance with companies (Indian Accounting Standards) Rules, 2015 (ind AS), prescribed under

“ section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

4 _ The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of full

financial year and the unaudited published year to date figures upto nine months ended December 31, 2024 and December 31, 2023 which

were subject to limited review.

5 Previous period's / Year's figures have been regrouped / rearranged wherever necessary.

’ Place : Mumbai

tm, For MANSOON TRADING COMPANY LIMITED

VB Vere

VIKAS KULKARNI

Managing Director

DIN : 08180938

Date : 27th May, 2025

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MANSOON TRADING COMPANY LIMITED

CIN : L99999MH1985PLC035905

STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH, 2025

(Rs. tn Lakhs)

As At As At PARTICULARS

31.03.2025 31.03.2024

(Audited) (Audited) ASSETS

1. Financial Assets

a) Cash and Cash Equivalents 1,122.13 358,22

b) Loans 16,871.26 ~ 15,516.41

c) Investments 5,871.96 6,529.48

d) Other Financial Assets 0.60 0.60

e) Trade Receivables 0.01 ”

23,865.96 22,404.71

2. Non-Financial Assets .

a) Current Tax Assets (Net) 81.69 137.96

b) Deferred Tax Assets (Net) 401.85 4.34

c) Other Non-Financial Assets 7.62 -

491.16 142.30

TOTAL - ASSETS 24,357.12 22,547.01

EQUITY AND UABILITIES

1. Financial Liabilities

a) Borrowings 10,300.00 9,500.00

b) Other Financial Liabilities 2.27 2.27

10,302.27 9,502.27.

2. Non-Financial Liabilities

a) Provisions 42.18 38.79

b) Other Non-Financial Liabilities 650.27 226.76

692.45 265.55

3. Equity

a) Equity Share Capital 245.47 245.47

b) Other Equity 13,116.93 12,533.72

13,362.40 12,779.19

TOTAL - EQUITY AND LIABILITIES 24,357.12 22,547.01

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MANSOON TRADING COMPANY LIMITED

CIN : L99999MH1985PL.C035905

Audited Segment-wise Revenue , Results, Assets & Liabilities for the quarter and year ended 31st March, 2025

1 Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other

Income mainly includes interest from Income tax refund.

2 The business of the company has been split into Financial & Trading business segments. The comparatively

information has been presented accordingly.

(Rs. In Lakhs )

Quarter Ended Year Ended Particulars 31.03.2025

| 34.12.2024 | 31.03.2024 | 31.03.2025 | 31.03.2024

Sr. No. Audited Unaudited Audited Audited . Audited

' 2 |Segment Revenue

Financial Business 522.05 680.67 (47.05) 2,408.90 2,222.52

Trading Business 80.00 155.02 | - 290.91 -

Revenue from operations 602.05 835.69 (47.05) 2,699.81 2,222.52

2 |Segment Results

Financial Business 218.19 320.86 142.38: 1,071.01 | 1,279.43

Trading Business 8.74 3.31 - 13.11 ~

Segment Result 226.93 324.17 142.38 1,084.12 1,279.43

Less ; Unallocable Expenditure

Expenditure ( Net of Income) . 1.75 (3.27)

Profit before Tax 225.18 324.17 142.38 1,087.39 1,279.43

3 Segment Assets

Financial Business 24,267.80 26,160.55 22,547.01 24,267.80 22,547.01

Trading Business 0.01 46.42 - 0.01 -

Un-Allocable 89.31 - - 89.31 -

Total Assets 24,357.12 26,206.97 | 22,547.01 24,357.12 22,547.01

4 Segment Liabilities

Financial Business . 10,992.45 13,032.48 9,767.82. 10,992.45 9,767.82

Trading Business - 41.02 - - -

Un-Allocable 2.27 - - 2.27 -

Total Liabilities - 10,994.72 13,073.50 9,767.82 10,994,72 9,767.82

V1 Veo’

VIKAS KULKARNI

Managing Director

DIN : 08180938

Place : Mumbai

Date : 27th May, 2025

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MANSOON TRADING COMPANY LIMITED

CIN : L9S999IViH1985PLC035905

Cash Flow Statement for the year ended 31st March, 2025

Particulars

Half Year Ended Year Ended

31.03.2025 ' 31.03.2024

(Audited) (Audited)

(3 in Lakhs) (% in Lakhs)

A. CASH FLOW FROM OPERATING ACTIVITIES:

Net profit before taxation and extraordinary items 1,087.39 1,279.43

- {Adjustments for: ,

Provision for Expenses 453.66 29.13

Prepaid Expenses 7.62 -

(Profit)/Loss on Sale of Investments (5.11) (1.70)

Dividend income : . , (63.00) (1.29)

Operating Profit before working capital changes 1,480.57 . 1,305.57

Increase/(Decrease) in Sundry Payables & Other Liabilities (26.77) (33.90)

(Increase)/Decrease in Trade & Other Receivables (388.70) 143.95

Cash generated from operations 1,065.09 1,415.62

Less: Direct Taxes paid 81.69 137.96

Net Cash Flow from operating activities before extraordinary Items 983.41 1,277.66

Adjustments for Prior Period Items . . - -

Net Cash Flow from operating activities (A) 983.41 1,277.66

B. CASH FLOW FROM INVESTING ACTIVITIES:

Sale of Investments (net) 272.36 (24.64)

Loan Granted / (Repayment Received) (1,354.86) 4,452.86

Dividend Income 63.00 1.29

Net Cash from/(used) in Investing activities : (B) (1,019.50) 4,429.51

C. CASH FLOW FROM FINANCING ACTIVITIES:

Loan Taken / (Repaid) 800.00 (5,400.00)

Net Cash from/(used) in financing activities , (Cc) 800.00 (5,400.00)

Net Increase/(Decrease) in Cash & Cash Equivalents (A+B+C) 763.91 ‘ 307.17

Cash & Cash Equivalents as at beginning of period 358.22 51.05

Cash & Cash Equivalents as at end of period . 1,122.13 358.22

Cash and cash equivalents consist of cash on hand and balances with banks

. 31.03.2025 31.03.2024

Cash on hand 0.04 0.01

Balance in current accounts : 1,122.09 , 358.21

Cash and cash equivalents as restated 1,122.13 358.22

For MANSOON TRADING COMPANY LIMITED

Managing Director Place : Mumbai

DIN: 08180938 Date : 27th May, 2025

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e : . 605, Kshitij Building, Next to Garden Court Restaurant, Veera Desai Road, Andheri (W),

G4 eh Cla Mumbai - 400 058 * Tel: 66962141 * Email: skhdandassociates@gmail.com

Chartered Ace ot tan ts DELHI * INDORE * JAIPUR

Independent Auditors’ Report_on_ the Audited Financial Results _of Mansoon Trading

Company Limited pursuant to the Regulation 33 and Regulation 52 of the SEBI (listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To,

The Board of Directors,

Mansoon Trading Company Limited

Report on the audit of the Financial Results

Opinion

We have audited the accompanying Statement of annual financial results of Mansoon Trading

Company Limited ("the Company") for the year ended March 31, 2025 ("the Statement") attached

herewith, being submitted by the Company pursuant to the requirement of Regulation 33 and

Regulation 52 of the SEBI (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, the

aforesaid Statement:

i. is presented in accordance with the requirements of Regulation 33 and Regulation 52 of the SEBI

(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended; and

ii, gives a true and fair view in conformity with the recognition and measurement principles laid

down in the applicable accounting standards prescribed under Section 133 of the Companies Act,

2013 (“the Act”), read with Companies (Indian Accounting Standards) Rules, 2015, as amended,

and other accounting principles generally accepted in India, of the net profit, and other

comprehensive income and other financial information of the Company for the year ended March

31,2025.

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 paragraph (a) of Auditor’s Responsibilities section below. We are independent of the

Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of

India (“the ICAI”) together with the ethical requirements that are relevant to our audit of the financial

statement for the year ended March 31, 2025 under the provisions of the Act and the Rules thereunder,

and we have fulfilled our other ethical responsibilities in accordance with these requirements and the

ICAT’s Code of Ethics.

We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for

out audit opinion.

Management’s Responsibilities for the Statement

This Statement, which is the responsibility of the Company’s Management and approved by the Board

of Directors, has been prepared on the basis of the annual financial statements. The Company’s Board

of Directors are responsible for the preparation and presentation of this Statement that gives a true and

fair view of the net profit and other comprehensive income and other financial information in, _.

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Chartered Acco

Accounting Standards) Rules, 2015, as amended, issued thereunder and other accounting principles

generally accepted in India and is in compliance with 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 the design, implementation and maintenance of

adequate internal financial controls, that were operating effectively for ensuring accuracy and

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

that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, the Board of Directors of the Company are responsible for assessing the

ability of the Company 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 responsible for overseeing the financial reporting process of the Company.

Auditor’s Responsibilities

Our objectives are to obtain reasonable assurance about whether the Financial Results as a whole is

free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that

includes our opinion. Reasonable assurance is a high level of assurance, but is not 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 this Financial Results.

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

professional skepticism throughout the audit. We also:

e Identify and assess the risks of material misstatement of the Statement, whether due to fraud or

error, design and perform audit procedures responsive to those risks, and obtain audit evidence

that 1s sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a

material misstatement resulting from fraud is higher than for one resulting from error, as fraud

may involve collusion, forgery, intentional omissions, misrepresentations, or the override of

internal control.

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

procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are

also responsible for expressing our opinion on whether the Company has adequate internal

financial controls with reference to financial statements in place and the operating effectiveness of

such controls.

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

estimates and related disclosures made by the Board of Directors.

e 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 ability of the Company to continue

as a going concern. If we conclude that a material uncertainty exists, we are required to dr

attention in our auditor’s report to the related disclosures in the Statement or, if such disclos

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ate 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.

e Evaluate the overall presentation, structure and content of the Statement, including the

disclosures, and whether the Statement represent the underlying transactions and events in a

manner that achieves fair presentation.

We communicate with those charged with governance of the Company of which we are the

independent auditors 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 have 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.

Other Matter

The Statement includes the results for the quarter ended March 31, 2025 being the balancing figure

between the audited figures in respect of the full financial year and the published unaudited year to date

figures up to the third quarter of the current financial year prepared in accordance with the recognition

and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial

Reporting” which were subject to limited review by us.

Our opinion is not modified in respect of the above matter.

For SKHD & Associates

Chartered Accountants

Firm Registration No. 105929W

eee SULLY

a

Hemanshu Solanki

Partner

Membership No. 132835

UDIN: 25132835BMMJUQ1807

Place: Mumbai

Dated: May 27, 2025

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| | "CIN : L99999MH1985PLC035905' 2) %0.26 -

Regd. Office : Office No. 203, 2nd Floor, M - Space, Next'to Minatai Thackeray Blood Bank,

Sitaram Patkar Marg, Goregaon (West), Mumbai - 400 104

Tel.: 93264 45140 - E mail : mansoontradingltd@gmail.com - Website : mansoontrading.co.in

MANSOON TRADING COMPANY LIMITED

May 27, 2025

Deputy Listing Manager,

Listing Compliance - "BSE Limited

P. J: Tower,

Dalal Street, Fort,

_ Mumbai 400 001

Dear Sir,

Ref: Scrip Code: 512303 | . |

‘Sub: Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and

Disclosure Requirements) Regulations, 2015 regarding Statutory Auditors’ Report

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

Requirements) Regulations, 2015, we hereby declare that. Our Statutory Auditor

M/s. SKHD & ASSOCIATES, have issued unmodified opinion in respect of the Audited

Financial Results of the Company for the year ended 31% March, 2025.

Kindly take the above declaration on record.

Thanking you.

Yours faithfully,

For MANSOON TRADING COMPANY LIMITED

VB hin" Kas

Vikas B:Kulkarni fa

» “Managing Director (DIN — 08180938) |

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