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MUNOTH COMMUNICATION LIMITED Annual Report 2026
63487_rns_2026-05-29_a578e331-a769-49c2-a968-2d1453393269.pdf
Annual Report
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Munoth Communication Limited
(Formerly Munoth Investments Ltd)
Regd Office : Munoth Centre, Suite No. 48 Ilird Floor, 343, Triplicane High Road, Chennai - 600 005. INDIA
Phone: 91-44-2859 1190 Fax: 91-44-2859 1189 E-mail: [email protected]
CIN: L65991TN1984PLC010816
May 29, 2026
M/s Bombay Stock Exchange Limited,
PhirozeJheejeebhoy Towers,
Dalal Street,
Mumbai-400 001
Dear Sir,
Sub: Scrip Code 511401- Outcome of Board Meeting
The Board of Directors in their meeting held on May 29, 2026 commenced at 12:30 P.M and concluded at 4:15 P.M, have inter alia approved the following:
- Approved the audited financial results (Standalone) for the year ended on March 31, 2026. Please find enclosed herewith:
a. Annual audited financial results (standalone) of the company for the year ended March 31, 2026.
b. Independent Auditors Report (standalone) on financial results for the year ended March 31, 2026.
c. Declaration pursuant to Regulation 33 (3) (d) of the SEBI (Listing Obligation and Disclosure Requirements) (Amendments) Regulation, 2015 for unmodified Audit Report for Standalone Audited Financial Results.
- Reappointment of Mr.Jaswant Munoth as the Managing Director of the Company subject to approval of shareholders in the ensuing general meeting.
Thanking you,
Yours Faithfully,
For Munoth Communication Limited
| Munoth Communication Limited CIN: L65991TN1984PLC010816 Regd Office: Munoth Centre, Suite No.48, IIIrd Floor, 343, Triplicane High Road, Chennai-600 005 | ||||||
|---|---|---|---|---|---|---|
| AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31ST MARCH 2026 (RS.IN LAKHS) | ||||||
| STATEMENT OF PROFIT AND LOSS ACCOUNT (STANDALONE) | ||||||
| SR NO. | PARTICULARS | 3 MONTHS ENDED 31/03/2026 (AUDITED) | 3 MONTHS ENDED 31/12/2025 (UNAUDITED) | 3 MONTHS ENDED 31/03/2025 (AUDITED) | YEAR ENDED 31/03/2026 (AUDITED) | YEAR ENDED 31/03/2025 (AUDITED) |
| Income | ||||||
| I | Revenue from operations | 0.00 | 0.00 | 0.00 | 9.5 | 0.00 |
| II | Other Income | 0.00 | 0.01 | 0.14 | 0.02 | 46.01 |
| III | Total Revenue | 0.00 | 0.01 | 0.14 | 9.52 | 46.01 |
| IV | Expenses | |||||
| Purchase of stock in trade | 0.00 | 0.00 | 0.00 | - | - | |
| Cost of material consumed | 0.00 | 0.00 | 0.00 | - | - | |
| Increase/ Decrease in stock in trade and WIP | 0.00 | 0.00 | 5.32 | 9.50 | 5.32 | |
| Employee Benefit Expenses | 2.71 | 2.77 | 2.56 | 10.80 | 10.37 | |
| Depreciation and amortisation Expenses | 2.54 | 0.30 | (0.56) | 3.44 | 1.40 | |
| Finance Cost | 1.94 | 2.93 | 3.10 | 11.94 | 14.55 | |
| Other Expenses | 15.54 | 0.20 | 12.65 | 22.01 | 18.43 | |
| Total Expenses | 22.72 | 6.20 | 23.08 | 57.69 | 50.08 | |
| V | Profit/(Loss) from Ordinary activities before exceptional items and tax (III-IV) | (22.72) | (6.19) | (22.93) | (48.18) | (4.07) |
| VI | Exceptional items | 0.00 | 0.00 | 0.00 | - | 0.00 |
| VII | Profit/(Loss) from Ordinary activities before tax (V-VI) | (22.72) | (6.19) | (22.93) | (48.18) | (4.07) |
| VIII | Tax Expenses | |||||
| Current Tax | 0.00 | 0.00 | 34.49 | - | 34.49 | |
| Deferred tax | 1.05 | 0.00 | 0.92 | 1.05 | 0.92 | |
| IX | Net Profit/(Loss) for the period after tax (VII-VIII) | (23.78) | (6.19) | (58.35) | (49.23) | (39.49) |
| X | Other Comprehensive Income (OCI) | (185.04) | (150.57) | (72.49) | (398.61) | 177.31 |
| XI | Total Comprehensive Income (IX+X) | (208.82) | (156.76) | (130.84) | (447.85) | 137.83 |
| No. of Paid-up Equity shares | 96.49 | 96.49 | 96.49 | 96.49 | 96.49 | |
| XII | Paid-up equity share capital (Face Value of Rs.10/- each) | 995.13 | 995.13 | 995.13 | 995.13 | 995.13 |
| XIII | Reserves excluding Revaluation Reserves | 0.00 | 0.00 | 0.00 | (292.06) | 405.49 |
| XIV | Earnings Per Share (EPS) of Rs. 10/- each (Basic & Diluted) | |||||
| Basic | (0.24) | (0.06) | (0.59) | (0.51) | (0.41) | |
| Diluted | (0.24) | (0.06) | (0.59) | (0.51) | (0.41) | |
NOTES:
-
The above audited standalone results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meeting held on May 29, 2026.
-
This statement has been prepared in accordance with Company's (Indian Accounting Standards) Rules, 2015 (IND-AS), prescribed under Section 133 of the Companies Act, 2013 and the recognised accounting practices and policies to the extent applicable.
-
This standalone financial statement includes profit and loss account for the quarter ended 31st March 2026 corresponding previous quarter ended 31st March 2025, current previous quarter ended 31st December 2025, and accounting year ended 31st March 2026 and 31st March 2025.; Balance sheet for the year ended 31st March 2026 & 31st March 2025 & Cash flow statement for the year ended 31st March 2026 and 31st March 2025.
-
Segment wise reporting is not applicable as the company operates in single segment, viz; Selling and distribution of mobile phones and accessories.
-
During the period January 2026 - March 2026 the Company has not received any complaints from any shareholders/investors.
-
Previous years figures have been regrouped wherever necessary.
-
The Profit and loss account statement includes the results of the Company for the quarter ended 31st March 2026 being the balancing figures between audited figures of the full financial year and 9 months ended 31st December 2025 which were subject to limited review by the auditors.
-
The above stated audited standalone financial results are available on BSE's website www.bseindia.com and on the website of the Company www.munothcommunication.com
-
Additional disclosure pursuant to Regulation 52 of SEBI (LODR) Regulations, 2015 for the year ending 31st March 2026:
a. Debt Equity Ratio : 0.12 (in times)
b. Debt Service Coverage Ratio : -2.88 (in times)
c. Interest Service Coverage Ratio : -3.12 (in times)
d. Networth : 951.30 (in Lakh)
e. Earnings per share : -0.51
f. Current Ratio : 0.31 (in times)
g. Current liability ratio : 0.67 (in times)
h. Total debts to total assets : 0.10 (in times)
PLACE:CHENNAI
Date: 29th May 2026
For Munoth Communication Limited
Jaswant Munoth
Managing Director
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| Munoth Communication Limited CIN: L65991TN1984PLC010816 Regd Office: Munoth Centre, Suite No.48, IIIrd Floor, 343, Triplicane High Road,Chennai-600 005 | | |
| --- | --- | --- |
| AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31ST MARCH 2026 | | |
| STATEMENT OF ASSETS AND LIABILITIES (STANDALONE) (RS.IN LAKHS) | | |
| PARTICULARS | YEAR ENDED 31ST MARCH 2026 (AUDITED) | YEAR ENDED 31ST MARCH 2025 (AUDITED) |
| | | |
| ASSETS | | |
| | | |
| Non-Current Assets | | |
| Property, Plant and Equipment | 276.42 | 256.39 |
| Other Intangible Assets | - | - |
| Intangible assets under development | - | - |
| Biological assets other than bearer plants | - | - |
| Investments accounted for using the equity method | - | - |
| Financial assets | - | |
| i. Investments | 1,102.51 | 1,501.12 |
| ii. Loans | - | - |
| Deferred Tax Assets | - | - |
| Non Current Tax Assets | - | 4.20 |
| Other non-current assets | 1.37 | 24.94 |
| | | |
| Total non-current assets | 1,380.30 | 1,786.66 |
| | | |
| Current Assets | | |
| Inventories | 38.38 | 47.88 |
| Financial assets | - | |
| i. Trade receivables | - | - |
| ii. Cash and cash equivalents | 1.22 | 4.40 |
| iii. Bank balances other than (iii) above* | - | - |
| iv. Loans | - | 5.00 |
| Other Current assets | 7.24 | 7.97 |
| | - | |
| Total Current assets | 46.84 | 65.25 |
| Total Assets | 1,427.14 | 1,851.90 |
| EQUITY & LIABILITIES | ||
| EQUITY | ||
| Equity share capital | 995.13 | 995.13 |
| Other equity | 205.63 | 653.48 |
| Total Equity | 1200.77 | 1,648.61 |
| LIABILITIES | ||
| Non Current Liabilities | ||
| Financial Liabilities | ||
| i. Borrowings | - | 0.62 |
| ii. Other financial liabilities | - | |
| Employee benefit obligations | 15.20 | 15.20 |
| Other non-current liabilities* | - | |
| deffered tax liabilities | 60.58 | 59.53 |
| Total non-current liabilities | 75.78 | 75.34 |
| Current Liabilities | ||
| Financial liabilities | - | |
| i. Borrowings | 147.39 | 123.66 |
| ii. Trade payables | - | |
| (A) total outstanding dues of micro enterprises and small enterprises | - | - |
| (B) total outstanding dues of creditors other than micro enterprises & small enterprises. | - | - |
| iii. Other financial liabilities | - | |
| Current tax liabilities | - | - |
| Other current liabilities | 3.21 | 4.30 |
| Total current liabilities | 150.59 | 127.95 |
| Total liabilities | 226.37 | 203.29 |
| Total equity and liabilities | 1,427.14 | 1,851.90 |
| For Munoth Communication Limited | ||
| PLACE:CHENNAI | ||
| Date:29th May 2026 | ||
| Jaswant Munoth | ||
| Managing Director |
| Munoth Communication Limited CIN: L65991TN1984PLC010816 Regd Office: Munoth Centre, Suite No.48, IIIrd Floor, 343, Triplicane High Road,Chennai-600 005 | ||
|---|---|---|
| AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31ST MARCH 2026 | ||
| CASH FLOW STATEMENT (STANDALONE) (RS.IN LAKHS) | ||
| PARTICULARS | YEAR ENDED 31ST MARCH 2026 (AUDITED) | YEAR ENDED 31ST MARCH 2025 (AUDITED) |
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | (48.18) | (4.07) |
| Adjustments for : | ||
| Depreciation/amortisation | 3.44 | 1.40 |
| Inventories write down | 5.32 | |
| Sundries write down | 7.93 | |
| Profit on Sale of PPE | (45.99) | |
| Loss/(Profit) on sale of Investments | - | |
| Interest expense | 11.94 | 14.55 |
| Dividend Income | (0.02) | (0.01) |
| Income tax refund written off | 4.20 | |
| Loans and advances written off | 5 | |
| Operating profit before working capital changes | (23.61) | (20.87) |
| Movements in working capital : | ||
| Increase/(decrease) in Trade Payables | - | |
| Increase/(decrease) in Other current liabilities | (1.09) | 1.21 |
| Decrease/(Increase) in Financial Assets | - | |
| Decrease/(Increase) in Trade receivables | - | |
| Decrease/(Increase) in Inventories | 9.50 | - |
| Decrease/(Increase) in Current Loans and advances | - | |
| Decrease/(Increase) in Short term loans and advances | - | |
| Decrease/(Increase) in Other current assets | 0.84 | (0.20) |
| Increase/(decrease) in Other Financial liabilities | ||
| Decrease/(Increase) in Other Non- current assets | ||
| Cash generated from/(used in) operations | (14.36) | (19.86) |
| Direct taxes paid (Net of refunds) | ||
| Net cash flow from/(used in) operating activities (A) | (14.36) | (19.86) |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed Assets,including intangible assets, | (0.54) | |
| Non current investments | - | |
| Proceeds from sale of fixed assets | 71.19 | |
| Redemption from Sale/Maturity of Current Investments | - | |
| Dividend Received | 0.02 | 0.01 |
| Interest Received | - | |
|---|---|---|
| Net cash flow from/(used in) Investing Activity (B) | 0.02 | 70.67 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from long term borrowings | - | |
| Repayment of long term borrowings | (0.62) | (6.85) |
| Proceeds from short term borrowings | 23.73 | - |
| Repayment of short term borrowings | (27.90) | |
| Interest paid | (11.94) | (14.55) |
| Net cash flow from/(used in) Financing Activity (C) | 11.17 | (49.30) |
| Net Increase/(Decrease) in cash and cash equivalents (A+B+C) | (3.18) | 1.51 |
| Cash and cash equivalents at the beginning of the year | 4.40 | 2.89 |
| Cash and cash equivalents at the end of the year | 1.22 | 4.40 |
| COMPONENTS OF CASH AND CASH EQUIVALENTS | ||
| Cash on hand | 0.84 | 1.33 |
| Cheques/drafts on hand | ||
| With banks-on current account | ||
| - Current Account | 0.37 | 3.06 |
| - on deposit account (margin money) | - | - |
| Total cash and cash equivalents | 1.22 | 4.40 |
| For Munoth Communication Limited | ||
| Jaswant Munoth | ||
| Managing Director | ||
| PLACE:CHENNAI | ||
| Date: 29th May 2026 |
KUMBHAT AND CO LLP
LLPIN : ACI-9456
GSTIN : 33AAAFK5509L1ZE
2nd Floor, S.I.E.T. Admin Building
No. 54, K. B. Dasan Street, Teynampet,
Chennai - 600 018.
[email protected]
Chennai | Coimbatore | Bengaluru | Mumbai
Independent Auditor’s Report (Unmodified Opinion) on Audited standalone Quarterly Financial Results and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
INDEPENDENT AUDITOR’S REPORT
TO THE BOARD OF DIRECTORS OF MUNOTH COMMUNICATION LIMITED
Report on the audit of the Standalone Financial Results
Opinion
We have audited the accompanying standalone quarterly financial results of Munoth Communication Limited (the company) for the quarter ended March 31, 2026 and the year to date results for the period from April 1, 2025 to March 31, 2026 attached herewith being submitted by the company pursuant to the requirement of Regulation 33 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 these standalone financial results:
i. Are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. Give a true and fair view 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/loss and other comprehensive income and other financial information for the quarter ended March 31, 2026 as well as the year to date results for the period from April 1, 2025 to March 31, 2026.
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 the 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 opinion.
www.kumbhatco.in
Management's Responsibilities for the Standalone Financial Results
These quarterly financial results as well as the year to date standalone financial results have been prepared on the basis of the interim financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit/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 is also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are 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 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 higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- 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.
- Obtain sufficient appropriate audit evidence regarding financial results/ financial information of the joint operations of the Company to express an opinion on the standalone annual financial results. We are responsible for the direction, supervision and performance of the audit of financial information of such joint operation included in the standalone annual financial results of which we are the independent auditors. For the other joint operation included in the financial results, which are been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.
We communicate with those charged with 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 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 MATTERS
The standalone annual Financial Results include the results for the quarter ended March 31, 2026 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 which were subject to limited review by us.
Place: Chennai
Date: 29-05-2026
For Kumbhat & Co LLP
(LLPIN-ACI-9456)
Chartered Accountants
FRN: 001609S/S000162
.
M
Munoth Communication Limited
(Formerly Munoth Investments Ltd)
Regd Office : Munoth Centre, Suite No. 48 Ilird Floor, 343, Triplicane High Road, Chennai - 600 005. INDIA
Phone: 91-44-2859 1190 Fax: 91-44-2859 1189 E-mail: [email protected]
CIN: L65991TN1984PLC010816
May 29, 2026
M/s Bombay Stock Exchange Limited,
PhirozeJheejeebhoy Towers,
Dalal Street,
Mumbai-400 001
Dear Sir,
Sub: Declaration pursuant to Regulation 33 (3) (d) of the SEBI (Listing Obligation and Disclosure Requirements) (Amendments) Regulations, 2015
I, Sri Jaswant Munoth (DIN: 00769545) Managing Director of the Company hereby declare that the statutory auditors of the Company have issued an Audit Report with unmodified opinion on Annual audited financial results of the Company (Standalone) for the year ended March 31, 2026.
Thanking you,
Yours Faithfully,
For Munoth Communication Limited
