EkkW;y fyfeVsM (Hkkjr ljdkj dk midze) EkkW;y Hkou, 1, dkVksy jksM, ukxiqj - 440 013 ☎ : 0712-2806100, 2806182 /216 bZ esy : [email protected] osclkbZV: www.moil.nic.in VsyhQsDl: 0712-2591661 lh.vk;.,u ua.: L99999MH1962GOI012398

MOIL LIMITED

(A Government of India Enterprise) MOIL Bhavan, 1A, Katol Road, Nagpur – 440 013 ☎ : 0712-2806100, 2806182 /216 E-Mail : [email protected] Website: www.moil.nic.in Telefax: 0712-2591661 CIN No: L99999MH1962GOI012398

CS/NSE-BSE/2024-25/342 Date: 11.02.2025

To, The GM (Listing), National Stock Exchange of India Ltd, Exchange Plaza, Plot No.C-1, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400053

To, Listing Department Bombay Stock Exchange Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001

Sub: Un-audited Financial Results for the quarter and Nine Months ended on 31/12/2024, Integrated Filing (Financials) and declaration of Interim Dividend.

Dear Sir,

This is further to our letter no. CS/NSE-BSE/2024-25/330 dated 27.01.2025. In this regard, it is to inform that the Board of Directors of the Company in their meeting held today has:

Approved the Un-Audited Financial results of the Company for the quarter and nine months ended on 31st December, 2024. We are enclosing herewith a copy of the approved results along with the Limited Review Report of the Auditors.

We are also arranging publication of results in newspapers, as per SEBI (LODR) Regulations 2015.

Declared Interim Dividend Rs.4.02 per equity share of face value Rs.10 each for the financial year ending on 31st March, 2025.

As earlier informed to the exchange the Record date for the purpose of payment of dividend is 15.02.2025. The date of payment of interim dividend for the financial year 2024-25 shall be 10.03.2025.

Pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, read with BSE Circular No. 20250102-4 and NSE Circular No. NSE/CML/2025/02 dated January 2, 2025, please find enclosed Integrated Filing (Financials) for the quarter and nine months ended 31st December, 2024.

Meeting Started: 16:30 hrs. Meeting Ended: 19:10 hrs.

Yours faithfully/Hkonh; For MOIL Limited/ d`Rks EkkW;Yk fYkfEkVsM

Neeraj Dutt Pandey Digitally signed by Neeraj Dutt Pandey Date: 2025.02.11 19:28:37 +05'30'

Neeraj Dutt Pandey/(Ukhjt nRr ik.Ms;) (Company Secretary & Compliance Officer)/ (dEiuh lfpOk lg vuqikyu vf/kdkjh)

MOIL LIMITED 1

CIN: L99999MEI 962GOIOl 2398

Statement ofun-audited financial results for the quarter and nine months ended 31st Decemebr, 2024

							c, in lakhs)
Sr.	Particulars		For quarter ended			For the nine months ended	For the
No.							financial

			31.12.2024 30.09.2024 31.12.2023		31.12.2024	31.12.2023	31.03.2024
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited

1	(a) Revenue from operations	36681.61	29189.29	30630.63	115155.07	103354.90	144942.45
	(b) Other income	3270.17	2678.69	2341.88	8656.10	6955.36	9353.51
	Total income	39951.78	31867.98	32972.51	123811.17	110310.26	154295.96
	2 Expenses
	(a) Cost of materials consumed at plants	546.80	674.35	651.71	1984.59	1775.30	2387.93
	(b) Purchase of stock-in-trade	0.00	0.00	0.00	0.00	0.00	0.00
	(c] Changes in inventories of finished goods, stock in trade and work-in-process	-107.21	-4630.47	-5018.24	-5811.60	-5384.70	-4465.93
	(d] Employee benefits expense (e] Depreciation and amortisation expense	13612.75 3880.84	13657.35 3781.41	13911.84 3650.51	41439.70 11305.46	40440.99 10498.17	55511.10 14424.86
	(f) Consumption of stores and spares etc.	3168.85	2514.07	2961.01	9004.89	8523.88	11716.69
	(g) Other expenses	9944.82	9055.74	9180.45	29733.46	27052.59	36021.16

	Total expenses	31046.85	25052.45	25337,28	87656.50	82906.23	115595.81
	3 Profit/ (loss) before exceptional items and tax [1-2)		6815.53	7635.23	36154.67	27404.03	38700.15
	4 Exceptional items	8904.93 0.00	0.00	0.00	0.00	0.00	0.00

	5 Profit/ (loss) before tax [.3 -41	8904.93	6815.53	7635.23	36154.67	27404.03	38700.15
	6 Tax expense
	(a] Current tax	2443.04	1920.05	2201.22	9787.63	7712.35	10643.87
	[b J Earlier year tax	1.85	0.00	0.00	1.85	0.00	-954.22
	( c) Deferred tax Total tax expense	92.43	-100.44 1819.61	24.25 2225.47	-233.43 9556.05	-527.50 7184.85	-323.57 9366.08
		2537.32
	7 Net profit/ (loss) for the period from continuing operation (5-6)	6367.61	4995.92	5409.76	26598.62	20219.18	29334.07
	8 Extraordinary items (Net of tax expense]	0.00	0.00	0.00	0.00	0.00	0.00
	9 Net profit/ (loss) for the period [7 - 8]	6367.61	4995.92	5409.76	26598.62	20219.18	29334.07
	10 Other comprehensive income
	a (i) Items that will not be reclassified to profit or loss ,	0.49	1.42	-887.51	2.47	-2670.80	85.89
	(ii] Income tax relating to items that will not be reclassified to profit or loss	-0.01	-1.84	224.65	-2.77	673.94	·18.39
	b (i] Items that will be reclassified to profit or loss	0.00	0.00	0.00	0.00	0.00	0.00
	(ii] Income tax relating to items that will be reclassified to profit or loss	0.00	0.00	0.00	0.00	0.00	0.00
	Other comprehensive income for the period ( net of tax)	0.48	-0.42	-662.86	-0.30	-1996.86	67.50
	11 Total Comprehensive Income for the period [9 + 10]	6368.09	4995.50	4746.90	26598.32	18222.32	29401.57
	12 Paid-up equity share capital (Face value of share~ 10 each]	20348.52	20348.52	20348.52	20348.52	20348.52	20348.52
	13 Other equity excluding revaluation reserve as per balance sheet	246368.19	240000.10	220901.47	246368.19	220901.47	224958.74
	14 Earnings per share from continuing operation
	(a) Basic (~ IO each )	3.13	2.46	2.66	13.07	9.94	14.42
	(b) Diluted (~ 10 each )	3.13	2.46	2.66	13.07	9.94	14.42
	FLM: MOIL/HO/Fl &Audit/2025/Z0

MOJLLIMITED 2

Segment-wise revenue, results for the quarter and nine months ended 31st December, 2024 and assets and liabilities as on that date.

							(tin Jakhs)
Sr. Particulars		For the nine months ended For quarter ended				For the
No.							financial
							year ended
			31.12.2024 30.09.2024 31.12.2023		31.12.2024	31.12.2023	31.03.2024
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1 Segment revenue
(a) Mining products		32870.92	27179.21	29389.76	107683.452	99157.41	137710.55
(b) Manufactured products		4376.00	2446.29	1692.51	8788.235	4987.54	8297.09
(c) Power		229.61	554.31	362.91	1431.465	1692.15	2245.25
	Sub-total	37476.53	30179.81	31445.18	117903.15	105837.10	148252.89
( - ) Inter-segment revenue		794.94	990.52	814.55	2748.085	2482.20	3310.44
Sales/ income from operations		36681.61	29189.29	30630.63	115155.07	103354.90	144942.45
2 Segment results [Profit/(-)loss before exceptional items, tax and interest]
(a) Mining products		4917.76	3587.29	5177.89	25590.39	18619.19	27000.22
(b) Manufactured products		815.04	183.33	18.25	1208.55	821.13	1089.75
(c) Power		-98.04	366.22	97.21	699.63	1008.35	1256.67
	Sub-total	5634.76	4136.84	5293.35	27498.57	20448.67	29346.64
( + ) Other unallocable income (net of unallocable exoenditure) Profit from ordinary activities before exceptional items and tax		3270.17 8904.93	2678.69 6815.53	2341.88 7635.23	8656.10 36154.67	6955.36 27404.03	9353.51 38700.15

3 Segment assets
(a) Mining products (b) Manufactured products		167239.41 6669.09	166891.93 7388.24	156030,04 6679.66	167239.41 6669.09	156030.04 6679.66	164589.39 6712.36
(c) Power		6305.72	6512.00	6921.85	6305.72	6921.85	6808.41
(dJ Unallocated		130208.13	130267.95	119641.04	130208.13	119641.04	110772.09
	Total	310422.35	311060.12	289272.59	310422.35	289272.59	288882.25
4 Segment liabilities
(a) Mining products		27845.53	29256.30	25386.53	27845.53	25386.53	22262.51
(b) Manufactured products		1790.20	1170.88	695.28	1790.20	695.28	793.28
(c) Power		773.83	617.45	741.87	773.83	741.87	850.99
(d) Unallocated		13296.08	19666.87	21198.92	13296.08	21198.92	19668.21
	Total	43705.64	50711.50	48022.60	43705.64	48022.60	43574.99
Notes:

( I) The above results, reviewed by the Audit Committee, have been approved by the Board of Directors in its meeting held on I I th February,2025 and have been reviewed by Statutory Auditors of the company. This statement has been prepared in accordance with the 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.

(2) The Board has approved an mterim dividend of~ 4.02 per equity share for the the financial year 2024-25.

(3) Information about investor complaints for the quarter: Opening - Nil, received during the quarter- Nil, resolved during the quarter -Nil and pending as on 31.12.2024 - Nil.

(4) MOIL has no subsidiary/associate/joint venture company as on 31st December,2024.

(5) Previous period's figures have been regrouped/reclassified, wherever necessary to make them comparable. The figures for the quarter ended 31st December,2024/2023 are balancing figures between the reviewed figures of nine months and reviewed figures upto 30th September,2024/2023.

As per our report of even date

For M/s TACS & Co., For MOIL Limited,

Chartered Accountants

v~a_ 1/cS ;,--& ^C

CAChithraRanjith 1itGPUR * I .:---- Partner ::c. ' {:!: Chairman• -Managing Director Membership Number: 104145 ~~ ~;f DIN : ^08588419 ^l lOIN: :2.S\O"" \ "''it3 M \'( :z 'f.J t °' ~l) ACC0'0~

Place New Delhi -

Date · I I th Februaey,2025

FLM . MOIL/HO/Fl & Audit/2025/ 20

~ - / I, AjitKum r axe -· '

Independent Auditor's Review Report on the Unaudited Standalone Financial Results

To, The Board of Directors MOIL Limited Nagpur

1. We have reviewed the accompanying Statement of unaudited standalone financial results of MOIL Limited ("the Company") for the quarter and nine months ended 31 st December 2024 ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015, as amended ("the Regulation").
1. The preparation of the Statement 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, 2013, as amended, read with relevant Rules issued thereunder and other accounting principles generally accepted in India, is the responsibility of the Company's Management and has been approved by the Board of Directors of the Company. Our responsibility is to issue a report on these financial statements based on our review
1. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of 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 the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
1. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it js to be disclosed, or that it contains any material misstatement.

Other Matters:

Without qualifying our opinion, we draw attention to the following matters:

In the Statement of unaudited financial results for the quarter and nine months ended 31-12-2024, recognition of revenue has been done by including Royalty, District Mineral Fund (DMF) and National Minerals Exploration Trust contribution (NMET) collected on behalf of third party on actual basis as per contract. However, this treatment is not in line with IND AS 115, which stipulates that revenue must be shown on net basis excluding all collection on behalf of third parties. This has been done by the Company as per industry practice and based on expert opinion obtained.

Pursuant to the completion of tenure of the Independent Directors on the Board of the Company, the Company's Board does not have the requisite number of Independent Directors, as required by the provision of SEBI Listing Regulations, Companies Act 2013 and Department of Public Enterprise Guidelines, so as to comply with the quorum as required under Regulation for Audit Committee Meeting under SEBI (LODR) Regulations.

The financial results for the quarter and nine months ended 31.12.2024 have therefore been approved by the Board of Directors of the company on the recommendation of the Audit Committee of the company being constituted without having requisite number of independent directors as required in terms of the Companies Act 2013 and SEBI Regulation.

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

For, TAGS & Co. Chartered Accountants FRN - 115064W

CA Chithra Ranjith (Partner) M. No. 104145 UDIN-;2<;;:\ 'CA \A~ e,Ml<.2'W \ !½' \7

Date: 11-02-2025 Place: New Delhi

B. STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC. – Not Applicable.
C. FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES – Not Applicable.

S. No.	Particulars	in INR crore
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	-
B	Of the total amount outstanding, amount of default as on date	-
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date	-
B	Of the total amount outstanding, amount of default as on date	-
3.	Total financial indebtedness of the listed entity including short-term	-
	and long-term debt

D. FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicable only for half-yearly filings i.e., 2nd and 4th quarter) – Not Applicable.
E. STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG-WITH ANNUAL AUDITED FINANCIAL RESULTS (Standalone and Consolidated separately) (applicable only for Annual Filing i.e., 4th quarter) – Not Applicable.

Yours faithfully/Hkonh; For MOIL Limited/ d`Rks EkkW;Yk fYkfEkVsM Digitally signed by

Neeraj Dutt Pandey Neeraj Dutt Pandey Date: 2025.02.11 19:29:07 +05'30'

Neeraj Dutt Pandey/(Ukhjt nRr ik.Ms;)

(Company Secretary & Compliance Officer)/ (dEiuh lfpOk lg vuqikyu vf/kdkjh)

AI assistant

MOIL Limited Interim / Quarterly Report 2025

61480_rns_2025-02-11_fcc456c0-a100-4b7b-994b-6d9632057cc2.pdf

MOIL LIMITED