Miven Machine Tools Ltd. — Regulatory Filings 2025

Oct 24, 2025

Date: 24th October 2025

To Department of Corporate Services BSE Limited P.J. Towers, Dalal Street sMumbai 400001, Maharashtra

Sub: Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Un-Audited Financial Results for the Quarter ended 30th September 2025.

Scrip Code: 522036 Dear Sir/ Madam,

With reference to the cited subject, we submit that Board of Directors, at their meeting held on Wednesday, 24th October, 2025 at 11:20 AM (1ST) through Audio-Visual means which is deemed to be held at the registered office of the company situated at 3rd Floor, D-No. 2-93/8 & 9, Three Cube Towers, White Fields, Kondapur-500 084, Hyderabad, has inter- alia, considered and approved the following:

1. Consider and Approve the Un-Audited Financial Statements for the first quarter ended on 30th September 2025.

Kindly find enclosed the Results along with the Limited Review Report of the Company for the quarter ended 30th September 2025.

This is for your information and records.

Thanking you,

For Miven Muchine Tools Limited

$ne$ $T_c$ Signalitye: Katta Sundeep Re Managing Director DIN: 06458901

MIVEN MACHINE TOOLS LIMITED

Regd. Office: 3^rd Floor, D.No. 2-93/8 & 2-93/9, Three Cube Towers, White Fields, Kondapur, Hyderabad, Telangana - 500084, India.

Website: www.mivenmachinetools.com CIN: L29220TS1985PLC197616

GSTIN: 36AAECM4671J1Z7

Email: Info@mivenmachinetools.com Contact: +91 9448285831

MIVEN MACHINE TOOLS LIMITED REGISTERED OFFICE: 3RD FLOOR, THREE CUBE TOWERS, WHITEFIELDS, KONDAPUR, HYDERABAD, TELANGANA-500084 CIN: L29220KA1985PLC007036
	E-mail: mmtaccounts@gmail.com / mmtsecretarial@gmail.com Website : www.mivenmachinetool.in
	UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30th, 2025						(Rs. in lakhs)
SINo.	Particulars	QUARTER ENDED			HALF YEAR ENDED		YEAR ENDED
		30-09-2025	30-06-2025	30-09-2024	30-09-2025	30-09-2024	31-03-2025
		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
	Income form operations
-1	Revenue from Operations					$\overline{a}$
П	Other Income			5.12		5.12	11.55
Ш	Total Revenue (I + II)	×.	÷	5.12	×	5.12	11.55
IV	Expenses
	a) Cost of materials consumed
	b) Changes in inventories of finished goods, work-in-progress and stock-in-trade
	c) Employees benefits expense	5.28	5.33	8.08	10.61	9.58	22.53
	d) Finance costs			0.01	$\overline{\phantom{a}}$	0.02
	e) Depreciation and amortization expense
	f) Operating Expense	9.51	11.31	12.24	20.82	26.49	50.33
	Total expenses (a to f)	14.79	16.64	20.33	31.43	36.09	72.86
v VI	Profit / (loss) before exceptional items and tax (III-IV) Exceptional Items (net of tax expense)	(14.79)	(16.64)	(15.21)	(31.43)	(30.97)	(61.31)
VII	Profit / (loss) before tax (V+VI)	(14.79)		(15.21)	(31.43)	(30.97)	(61.31)
VIII			(16.64)
	Tax Expense a. Current Tax
	b. Deferred tax
IX	Profit / (loss) after tax from continuing operations (VII-VIII)	(14.79)	(16.64)	(15.21)	(31.43)	(30.97)	(61.31)
X	Other comprehensive Income: (OCI)
	I) Items that will not be reclassified to profit or loss
	a) Remeasurements of the defined benefit plans
	b) Taxes on above
	II) Items that may be reclassified to profit or loss
	a) Marck to Market of Investments
	b) Taxes on above
	Total other comprehensive income					÷.
XI	Total Comprehensive Income for the period (IX+X)	(14.79)	(16.64)	(15.21)	(31.43)	(30.97)	(61.31)
XII	Paid-up Equity Share Capital (face alue of Rs.10 each)	300.35	300.35	300.35	300.35	300.35	300.35
XIII	Other Equity (excluding revaluation reserve Rs.NIL) as at Balance Sheet Date	ä,			÷
XIV	Earnings per equity Share: Basic and Diluted EPS (Rs) before and after exceptional items (not annualized)	(0.49)	(0.55)	(0.51)	(1.05)	(1.03)	(2.04)

$KsR$

Statement of Assets and Liabilities (Rs. in lakhs)
Particulars	Figures as at the end of current reporting period 30th September, 2025	Figures as at the end of the previous year ended 31st March, 2025
ASSETS
(1)Non-current assets
(a) Property, Plant and Equipment
(b) Capital work-in-progress
(c) Investment Property
(d) Goodwill
(e) Other Intangible assets
(f) Intangible assets under evelopment
(g) Biological Assets other than bearer plants
(h) Financial Assets (i) Investments	0.50
(ii) Trade receivables		0.50
(iii) Loans
(iv) Others (Refund of Tax due from Government)
(i) Deferred tax assets (net)
(i) Other non-current assets
(2)Current assets
(a) Inventories
(b) Financial Assets
(i) Investments
(ii) Trade receivables	6.83	6.83
(iii) Cash and cash equivalents		0.04
(iv) Bank balances other than (iii) above	2.37	1.49
(v) Loans (vi) Others (Security Deposits)
(c) Current Tax Assets (Net)
(d) Other current assets	8.99	4.98
Total Assets	18.69	13.84
EQUITY AND LIABILITIES
A.Equity
(a) Equity Share capital	300.35	300.35
(b) Other Equity	(883.55)	(852.10)
B.LIABILITIES
(1)Non-current liabilities
(a) Financial Liabilities
(i) Borrowings	337.40	298.60
(ii) Trade payables
(iii) Other financial liabilities (other than those specified in item (b), to be specified) (b) Provisions
(c) Deferred tax liabilities (Net)
(d) Other non-current liabilities
(2)Current liabilities
(a) Financial Liabilities
(i) Borrowings
(ii) Trade payables
(a) Total Outstanding dues of Micro and Small Enterprises	0.33	0.06
(b) Total Outstanding dues other than Micro and Small Enterprises	129.90	129.22
(iii) Other financial liabilities (other than those specified in item (c)	124.44	124.44
(b) Other current liabilities (c) Provisions	2.23	5.67
(d) Current Tax Liabilities (Net)	7.59	7.59
Total Equity and Liabilities $\epsilon$	18.69	13.84

STATEMENT OF CASH FLOW FOR THE PERIOD ENDED 30TH SEPTEMBER, 2025

$(Rs. in lakhs)$

Particulars	As at 30th September, 2025	As at 31st March, 2025
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit (Loss) before tax as per Profit and Loss Account	(31.43)	(61.31)
Adjustments for:
Depreciation and Amortisation Expenses
Finance Costs
Interest received
Dividend Received
Provisions
Profit on Sale of Assets
CASH FLOW BEFORE WORKING CAPITAL CHANGES	(31.43)	(61.31)
Adjustments for Working Capital Changes
Change in Inventories
Change in Trade Receivables		0.02
Change in Other Financial Assets - Non Current Assets	÷	0.56
Change in Other Financial Assets - Short Term	(4.02)	(4.98)
Change in Other Current Assets
Change in Other Financial Liabilities - Non Current Liabilities	0.93	(0.57)
Change in Trade Payables	(3.44)	(7.25)
Change in Other current Liabilities Change in Other Financial Liabilities- Current Liabilities
Change in Other Provisions	٠
Cash Flow (Used) in Operating Activities	(37.96)	(73.53)
B. CASH FLOW FROM INVESTING ACTIVITIES
Sale Proceeds of Assets
Interest received
Dividend Received
Proceed from Maturity of Deposit with Banks held as Margin Money with
maturity of more than 90 days
Cash Flow from Investing Activities	٠
C. CASH FLOW FROM FINANCING ACTIVITIES
Proceeds/ (Payment) from/to Long Term Borrowings	38.80	71.68
Interest Paid	٠
Changes in Fair Values of Long Term Borrowings
Cash Flow (Used) in Financing Activities	38.80	71.68
Net Increase / (Decrease) in Cash and Cash Equivalents	0.84	(1.85)
Cash and Cash Equivalents at the beginning of the year	1.53	3.38
Cash and Cash Equivalents at the end of the Year	2.37	1.53
Add:
Fixed deposits with original maturity of more than 90 days
Cash and cash equivalents at end of period as per Financial Statements	2.37	1.53
Cash and Cash Equivalents Comprise :		0.04
Cash on Hand	٠
Balance with Banks	2.37	1.49
On Current Accounts
On Fixed Deposits	2.37	1.53
Cash and Cash Equivalents as per Financial Statements The Cash Flow Statement has been prepared on Indirect Method as provided in Ind AS 7

KsR

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• 1 The above results have been prepared in accordance with Indian Accounting Standards ("Ind As") notified under Section 133 or the Companies Act, 2013, read togcU1cr with the Companies (Indian Accounting Standards) Rules, 2015 (as
• Figures of the previous periods arc rc-classifcd/rcarrangcd / re-grouped, wherever necessary, to correspond with the
• The above results were reviewed and recommended by the Audit Committee on :24th October, :il0:il5 and subsequently approved by the Board of Directors at their meeting hied on the 11an1e date. The Company has not provided for interest amounting to INR 2.81 Lakhs payable on Inter-Corporate Borrowing from

Mivcn Mayfran Conveyors Pvt Ltd for the Quarter ending 30th septcmber, 2025 as the management is in discussion with the lender for waiver of loan and accumulated interest thereon. The accumulated interest which is under

negotiation with the lender an1ounts to INR 22.48 Lakhs which has not been provided for cumulatively. Reprdinc Auditor'• obMrntion: Auditor in "Material Uncertainty Related to Going concern" paragraph in the review report has reported concern regarding company's ability to continue as a Going Concern as company has incurred loss of INR 14.79 Lakhs for the quarter ended 30th September, 2025 and the Total outside Liabilities of the Company exceed its assets by INR. 583.20

the company expects to recover from the losses. Accordingly, considering all these facts, the assumption of Going concern is not vitiated even though the net worth is eroded.

i) The Objectives of the company were to carry on business of Metal Cutting, Grinding and Ancillary machines. During the Quarter company has changed its objectives to carry on business of Manufacturing, Assembling, Trading and ancillary services of Water Dispensing Machines. ii) The Company is enagaed in the business of Manufacturing, Assembling, Trading and ancillary services of Water

Place : Hyderabad

Dispensing Machines which is single reportable segment in accordance with Ind AS 108 "Operating Segments." All sales and assets are in India. The Company has no single major customers during the reporting periods. Forandft~ru~.rr,~

V. RAO & GOPI CHARTERED ACCOUNTANTS

F.No.:001,#3-5-595, Gharonda PaulApts., 7th Street, Narayanaguda, Near Telugu AcademY, Hyderabad - 500 029, T.S. Ph. :040-23228444 Mobile : 80089 28444,90329 28444 E-mail : vraoandgopi@yahoo.com

Independent Auditorts Review Report on Standalone Unaudited Quarterlv and Year to Date Financial Results

To, THE BOARD OF DIRECTORS, MIVEN MACHINE TOOLS LIMITED.

We have reviewed the accompanying statement of Unaudited Standalone Financial Results of MIVEN MACHINE TOOLS LIMITED ("the Company''), for the Quarterly and half year ended on 30th September, 2025 ("the Statement") being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations 2015 as amended from time to time ("the Listing Regulations").

This statement, which is the responsibility of the Company''s Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ("Ind As 34 "Interim Financial Reporting") prescribed under section 133 of the Companies Act 2OL3 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 24lO "Review of Interim Financiai Information Performed by the Independent Auditor of the Entity'', issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether thg-financial statements are free of material misstatement. A review is limited prlrn#<Wt4 ' i{:'/ fnx inquiries of company personnel and analytical procedures applied to financial data and. thus provides less assurance than an audit'

^Areview is substantiatly less in scope than an audit conducted in accordance with the Standards on Auditing and consequently does not enable us to obtain assurance that we would be aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audif oPinion.

Qualified Conclusion

Based on our review cond.ucted, as above, except for the matter described in the Basis for Qualified Conclusion paragraph, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Basis for Qualified Conclusion

Based on the information provided to us by the management and as stated in Note 4 of unaudited, financial results, the company has not provided for interest expenditure on unsecured loan from related parties. This information indicates that if interest expenditure was provided for as at 30th September, 2O2S the finance cost and other Iinancial liabilities would have increased by INR 2.81 Lakhs for the Quarter ended as on that date and total comprehensive income and other equity for the said periods would have reduced by INR 2.81 Lakhs.

Material Uncertainty relating to Going Concern

The unaudited financial results of the company indicate that the company is incurring losses and on the reporting period total outside liabilities which amounts to INR 601.89 Lakhs exceeds the total assets which amounts to INR 1g.69 Lakhs which results in erosion of complete Net Worth of the company" Further, the company has no tangible Plant, Property and Equipment and has no inventory as on the reporting date. we draw reference to Note 5 of unaudited financial results of the company regarding company's plan for continuing its business. As stated therein these events or conditions indicate that a material uncertainty exists that may cast significant doubt on the company,s ability to continue as a going concern. our opinion is not modified in respect of this matter.

Emphasis Of Matter

We draw attention to Note 6(i) to the unaudited financial results regarding change in objectives of the company. The Objectives of the company were to carry on the business of Metal Cutting, Grinding and Ancillary machines. During the Quarter company has changed its objectives to carry on business of Manufacturing, Assembling, Trading and ancillary services of Water Dispensing Machines.

There is no impact on the results for the quarter ended due to the our conclusion is not modified in this regard. change and

Enclosures: ⁱ

Copy of Unaudited Quarterly and Year to Date Financial Results.

For V.Rao & Gopi Chartered Accountants Firm mantha Rao Partner M No: 026990

Date: 24.1O.2025 Place: Hyderabad -iN, rbo;6i4o era r 9a'0. ^t88+