MUNOTH COMMUNICATION LIMITED — Interim / Quarterly Report 2025

Aug 13, 2024

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August 13, 2024

M/s. Bombay Stock Exchange Limited, Phiroze Jheejeebhoy Towers, Dalal Street, Mumbai- 400 001

Dear Sir,

Sub: Outcome of the Board Meeting Scrip Code: 511401

1. The Board of Directors of the Company in its meeting held on 13[th] August 2024 has considered and approved Unaudited financial results (both standalone and consolidated) of the Company for the first quarter ended 30[th] June 2024. The meeting commenced at 11:00 AM and concluded at 2:20 PM. Pursuant to Regulation 33 of the SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Unaudited financial results (both standalone and consolidated) for the first quarter ended 30[th] June 2024 along with copy of Limited Review Report issued by statutory auditors of the Company. CFORE Telecom Private Limited (Associate Company) ceases to be an associate of Munoth Communication Limited since 31.03.2024, hence the auditor has not reviewed the financials of associate company.

2. Appointed Mr. Selvam Nadimuthu ( COP : 4858, FCS 4318 and Peer Review Certificate No: 2821/ 2022) as Secretarial auditor of the Company to do the secretarial audit for the financial year 2024-25

Brief Profile of Secretarial Auditor as required under Regulation 30 of SEBI (LODR) Regulations read with SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 9, 2015) is enclosed

Sl No	Particulars	Details
1	Name	Mr. Selvam Nadimuthu ( COP : 4858, FCS 4318 and Peer Review Certificate No: 2821/ 2022)

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	2	Designation with Experience	Designation with Experience		Company Secretary 33 years of experience with 13 years as whole time secretary and 20 years as Practising Company Secretary
	3	Date of Appointment			13/08/2024
	4	Email Id			Selvam.nadimuthu@gmail.com
	5	Brief experience in Specific functional areas			Company Law and Practice, Financial Institutions, Listed Companies, SEBI, Arbitration, NCLT and all law related activities.

Kindly take the same on records.

Thanking you,

Yours faithfully,

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MUNOTH COMMUNICATION LIMITED
Regd. Office: Suite No. 48, Munoth Centre,3rd floor,
343, Triplicane High Road, Chennai - 600 005
UNAUDITED FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED 30.06.2024 (STANDALONE) (Rs.in 'Lakh)
Previous Corresponding
3 months ended 3 months ended in Year ended
Sr. 3 months ended
No. Particulars 30/06/2024 31/03/2024 the previous year 31/03/2024
(Unaudited) 30/06/2023 (Audited)
(Audited)
(Unaudited)
Income
I Revenue from operations 0.00 0.00 0.00 0.00
II Other Income 3.22 37.45 0.00 37.53
III Total Revenue 3.22 37.45 0.00 37.53
IV Expenses
Purchase of stock in trade 0.00 0.00 0.00 0.00
Cost of material consumed 0.00 0.00 0.00 0.00
Increase/ Decrease in stock in trade 0.00
and WIP 1.65 0.00 1.65
Employee Benefit Expenses 2.56 2.51 2.40 10.30
Depreciation and amoritsation 0.65
Expenses 1.11 0.84 2.86
Finance Cost 4.07 4.16 2.92 14.16
Other Expenses 0.83 3.58 2.37 11.16
Total 8.12 13.01 8.53 40.13
Profit /(Loss) from Ordinary activities
before exceptional items and tax (III- (4.90)
V IV) 24.44 (8.53) (2.59)
VI Exceptional items 0.00 0.00 0.00 0.00
Profit /(Loss) from Ordinary
VII activities before tax (V-VI) (4.90) 24.44 (8.53) (2.59)
VIII Tax Expenses
Current Tax 0.00 22.81 0.00 22.81
Defferred tax 0.00 (1.49) 0.27 (1.22)
Net Profit/(Loss) for the period after
IX tax (VII-VIII) (4.90) 3.12 (8.80) (24.18)
88.44
X Other Comprehensive Income (OCI) 122.32 (52.96) (6.36)
83.54
XI Total Comprehensive Income (IX+X) 125.44 (61.76) (30.54)
Paid-up equity share capital (Face 995.13
XII Value of Rs.10/- each) 995.13 995.13 995.13
Reserves excluding Revaluation
0.00
XIII Reserves 0.00 0.00 163.88
Earnings Per Share (EPS) of Rs. 10/-
XIV each (Basic & Diluted)
Basic (0.05) 0.03 (0.09) (0.25)
Diluted (0.05) 0.03 (0.09) (0.25)
NOTES
1. The above unaudited standalone financial results have been reviewed and recommended by the Audit Committee and approved by the Board of
Directors in their meeting held on August 13, 2024.
2. 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.
3.This statement includes unaudited financial results of the Company for the quarter ended 30th June 2024 & 30th June 2023 along with the audited
financial results for the quarter ended 31st March 2024 & year ended 31st March 2024. The unaudited financial results are subject to limited review
by auditors.
4. Segment wise reporting is not applicble as the company operates in single segment, viz; Selling and distribution of mobile phones and accessories.
5. During the period April 2024- June 2024 the Company has not received any complaints from any shareholders/investors. '
6. Previous years figures have been regrouped wherever necessary.
7. Additional disclosure pursuant to Regulation 52 of SEBI (LODR) Regulations, 2015 for the quarter ended 30th June 2024:
Debt Equity Ra�o : 0.13 (in times)
Current liability ratio : 0.93 (in times)
Current Ratio : 0.57 (in times)
Debt Service Coverage Ratio : -0.17 (in times)
Total debts to total assets : 0.11
FOR MUNOTH COMMUNICATION LIMITED
Place: Chennai JASWANT MUNOTH
Date:13.08.2024 MANAGING DIRECTOR
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Kumbhat & Co Chartered Accountants 5th Floor, Kumbhat Complex 29, Ratan Bazaar, Chennai - 600 003 Phone:04425358720/42160995 chennai@kumbhatco.in Chennai Coimbatore Bangalore Mumbai

Independent Auditor's Review Report on the Quarterly and Year to Date Stand alone Financial Results of Munoth Communication Limited Pursuant to the Regulation 33 of the SEBl ( Listing obligations and Disclosure Requirements) Regulations, 2015, as amended

Review Report to The Board of Directors, Munoth Communication Limited

1. We have reviewed the accompanying statement of Unaudited Stand alone Financial Results of Munoth Communication Limited (the "company" or "MCL") for the quarter and three months period ended June 30, 2024 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors in their meeting held on August 13, 2024 , 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, 2013 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.

3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial 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 the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit Opinion.

4. Based on our review conducted as above, 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

standards ("Ind AS") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Place: Chennai Date: 13/08/2024

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For Kumbhat & Co., Chartered Accountants FRN No: 001609S M.V.Chandramouleeswaran Partner Membership No: 202629 UDIN: 24202629BKAMQQ8656

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MUNOTH COMMUNICATION LIMITED
Regd. Office: Suite No. 48, Munoth Centre,3rd floor,
343, Triplicane High Road, Chennai - 600 005
UNAUDITED FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED 30.06.2024 (CONSOLIDATED) (Rs.in Lakh)
Previous Corresponding 3
3 months ended months ended in the Year ended
Sr. 3 months ended
No. Particulars 30/06/2024 31/03/2024 previous year 31/03/2024
(Unaudited) 30/06/2023 (Audited)
(Audited)
(Unaudited)
Income
I Revenue from operations 0.00 0.00 0.00 0.00
II Other Income 0.00 29.90 0.00 29.98
III Total Revenue 0.00 29.90 0.00 29.98
IV Expenses
Purchase of stock in trade 0.00 0.00 0.00 0.00
Cost of material consumed 0.00 0.00 0.00 0.00
Increase/ Decrease in stock in trade
and WIP 0.00 1.65 0.00 1.65
Employee Benefit Expenses 0.00 2.51 2.58 10.30
Depreciation and amoritsation
Expenses 0.00 4.16 0.84 14.16
Finance Cost 0.00 1.11 2.92 2.86
Other Expenses 0.00 3.58 2.19 11.16
Total 0.00 13.01 8.53 40.13
Profit /(Loss) from Ordinary activities
before exceptional items and tax (III-
V IV) 0.00 16.90 (8.53) (10.14)
VI Exceptional items 0.00 0.00 0.00 0.00
Share of profits from Associates
accounted for using equity method
VI a 0.00 (0.06) 0.00 (0.06)
Profit /(Loss) from Ordinary
VII activities before tax (V-VI) 0.00 16.83 (8.53) (10.21)
VIII Tax Expenses
Current Tax 0.00 22.81 0.00 22.81
Defferred tax 0.00 (1.49) 0.27 (1.22)
Net Profit/(Loss) for the period after
IX tax (VII-VIII) 0.00 (4.48) (8.80) (31.79)
X Other Comprehensive Income (OCI) 0.00 122.32 (52.96) (6.36)
XI Total Comprehensive Income (IX+X) 0.00 117.84 (61.76) (38.15)
Paid-up equity share capital (Face
XII Value of Rs.10/- each) 0.00 995.13 995.13 995.13
Reserves excluding Revaluation
XIII Reserves 0.00 0.00 0.00 163.88
Earnings Per Share (EPS) of Rs. 10/-
XIV each (Basic & Diluted)
Basic 0.00 (0.05) (0.09) (0.33)
Diluted 0.00 (0.05) (0.09) (0.33)
NOTES:
1. The above unaudited consolidated financial results have been reviewed and recommended by the Audit Committee and approved by the Board of
Directors in their meeting held on August 13, 2024.
2. 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.
3.This statement includes unaudited financial results of the Company for the quarter ended 30th June 2024 & 30th June 2023 along with the audited
financial results for the quarter ended 31st March 2024 & year ended 31st March 2024. CFORE Telecom Limited ceases to be an associate company of
Munoth Communication Limited from 31st March 2024 hence the figures in the column for quarter ended 30th June 2024 appears as "0".
4. Segment wise reporting is not applicable as the company operates in single segment, viz; Selling and distribution of mobile phones and accessories.
5. During the period April 2024- June 2024 the Company has not received any complaints from any shareholders/investors. '
6. Previous years figures have been regrouped wherever necessary.
7. Additional disclosure pursuant to Regulation 52 of SEBI (LODR) Regulations, 2015 for the quarter ended 30th June 2024:
a. Debt Equity Ratio : Nil
b. Debt Service Coverage Ratio : Nil
c. Interest Service Coverage Ratio : Nil
d. Networth : Nil
e. Earnings per share : Nil
f. Current Ratio : Nil
g. Current liability ratio : Nil
h. Total debts to total assets : Nil
FOR MUNOTH COMMUNICATION LIMITED
Place: Chennai JASWANT MUNOTH
Date:13.08.2024 MANAGING DIRECTOR
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Kumbhat & Co Chartered Accountants 5th Floor, Kumbhat Complex 29, Ratan Bazaar, Chennai - 600 003 Phone:04425358720/42160995 chennai@kumbhatco.in Chennai Coimbatore Bangalore Mumbai

Independent Auditor's Review Report on the Quarterly and Year to Date Consolidated Financial Results of Munoth Communication Limited Pursuant to the Regulation 33 of the SEBl( Listing obligations and Disclosure Requirements) Regulations, 2015, as amended

Review Report to The Board of Directors, Munoth Communication Limited

1. We have reviewed the accompanying statement of Unaudited Consolidated Financial Results of Munoth Communication Limited (the "company" or "MCL") for the quarter and three months period ended June 30, 2024 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors in their meeting held on August 13, 2024 , 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, 2013 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.

3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial 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 the statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit Opinion.

4. Based on our review conducted as above, 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 standards ("Ind AS") specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in

terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Place: Chennai Date: 13/08/2024

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For Kumbhat & Co., Chartered Accountants FRN No: 001609S

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M.V.Chandramouleeswaran Partner Membership No: 202629 UDIN: 24202629BKAMQR6809