General information about company
Scrip code	531227
NSE Symbol	NA
MSEI Symbol	NA
ISIN*	INE907E01010
Name of company	DECO MICA LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2022
Date of end of financial year	31-03-2023
Date of board meeting when results were approved	30-05-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-05-2023
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Audited
Segment Reporting	Single segment
Description of single segment	Selling of laminates Sheets
Start date and time of board meeting	30-05-2023 17:30
End date and time of board meeting	30-05-2023 18:30
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1797.12	7830.09
	Other income	27.94	77.81
	Total income	1825.06	7907.9
2	Expenses
(a)	Cost of materials consumed	903.75	4934.14
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	127.12	-243.31
(d)	Employee benefit expense	206.53	855.61
(e)	Finance costs	72.38	237.76
(f)	Depreciation, depletion and amortisation expense	32.92	130.79
(f)	Other Expenses
1	Other Expenses	329.37	1663.2
10
	Total other expenses	329.37	1663.2
	Total expenses	1672.07	7578.19

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3	Total profit before exceptional items and tax	152.99	329.71
4	Exceptional items	0	0
5	Total profit before tax	152.99	329.71
7	Tax expense
8	Current tax	48.8	102.8
9	Deferred tax	2.55	-1.32
10	Total tax expenses	51.35	101.48
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	101.64	228.23
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	101.64	228.23
22	Other comprehensive income net of taxes	-8.16	-8.67

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2023	01-04-2022
B	Date of end of reporting period	31-03-2023	31-03-2023
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23	Total Comprehensive Income for the period	93.48	219.56
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	420	420
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve		0
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.43	5.43
	Diluted earnings (loss) per share from continuing operations	2.43	5.43
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.43	5.43
	Diluted earnings (loss) per share from continuing and discontinued operations	2.43	5.43
30	Debt equity ratio	0	0
31	Debt service coverage ratio	0	0
32	Interest service coverage ratio	0	0
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

Notes on Financial Results: 1. The above Audited Standalone Financial Results were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on May 30, 2023. 2. The Standalone Audited Financial Results are prepared In accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 The Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment rules) 2016) 3. The Company's business falls within a single operating segment of selling of Laminates Sheets. Hence, there are no other reportable operating segments in terms of requirements of Ind AS 108 "Operating Segments". 4.The figures for the Quarter Ended March 31, 2023 and March 31, 2022 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto third quaiter of the respective financial year, also the results at the end of the third quarter were only reviewed and not subject to audit. 5. Previous period figures have been regrouped and or reclassified, whatever necessary. 6. The Company does not have any Subsidiary / Associates.

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		31-03-2023
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1169.44
	Capital work-in-progress	17.47
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	23.95
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	37.67
	Total non-current financial assets	61.62
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1248.53
2	Current assets
	Inventories	2218.95
	Current financial asset
	Current investments	0
	Trade receivables, current	2759.22
	Cash and cash equivalents	1.31
	Bank balance other than cash and cash equivalents	74.97
	Loans, current	0
	Other current financial assets	2.34
	Total current financial assets	2837.84
	Current tax assets (net)	0
	Other current assets	45.34
	Total current assets	5102.13

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2022
Date of end of reporting period		31-03-2023
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6350.66
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	420
	Other equity	1860.07
	Total equity attributable to owners of parent	2280.07
	Non controlling interest
	Total equity	2280.07
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	123.73
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	123.73
	Provisions, non-current	69.05
	Deferred tax liabilities (net)	95.57
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	288.35
	Current liabilities
	Current financial liabilities
	Borrowings, current	1658.66
	Trade payables, current	1278.06
	Other current financial liabilities	181.3
	Total current financial liabilities	3118.02
	Other current liabilities	539.06
	Provisions, current	13.51
	Current tax liabilities (Net)	111.65
	Deferred government grants, Current	0
	Total current liabilities	3782.24
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4070.59
	Total equity and liabilites	6350.66
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2023	01-04-2022
Date of end of reporting period		31-03-2023	31-03-2023
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2022
B	Date of end of reporting period	31-03-2023
C	Whether results are audited or unaudited	Audited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	329.71
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	371.48
	Adjustments for decrease (increase) in inventories	-161.96
	Adjustments for decrease (increase) in trade receivables, current	-2.2
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	27.82
	Adjustments for decrease (increase) in other non-current assets	-35.77
	Adjustments for other financial assets, non-current	-0.02
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	13.11
	Adjustments for increase (decrease) in trade payables, current	250.45
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-35.7
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	0
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	2.21
	Adjustments for provisions, non-current	11.64
	Adjustments for other financial liabilities, current	51.51
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	0
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	492.57
	Net cash flows from (used in) operations	822.28
	Dividends received	0
	Interest paid	207.64
	Interest received	0
	Income taxes paid (refund)	104.11
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	510.53
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	0
	Proceeds from sales of investment property	0
	Purchase of investment property	225.62
	Proceeds from sales of intangible assets	5
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	3.81
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	-216.81
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	143.3
	Repayments of borrowings	440.67
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-297.37
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-3.65
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-3.65
	Cash and cash equivalents cash flow statement at beginning of period	4.96
	Cash and cash equivalents cash flow statement at end of period	1.31