General information about company
Scrip code	531227
NSE Symbol	Not Applicable
MSEI Symbol	Not Applicable
ISIN*	INE907E01010
Name of company	DECO MICA LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	30-06-2020
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-06-2020
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	Multi segment
Description of single segment
Start date and time of board meeting	30-06-2020 16:00
End date and time of board meeting	30-06-2020 17:00
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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
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	1283.71	4667.9
	Other income	26.1	47.23
	Total income	1309.81	4715.13
2	Expenses
(a)	Cost of materials consumed	838.72	2965.88
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	21.03	-165.95
(d)	Employee benefit expense	148.38	586.91
(e)	Finance costs	58.62	162.02
(f)	Depreciation, depletion and amortisation expense	26.86	106.91
(f)	Other Expenses
1	Other Expenses	282.27	942.42
10
	Total other expenses	282.27	942.42
	Total expenses	1375.88	4598.19

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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
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	-66.07	116.94
4	Exceptional items	0	0
5	Total profit before tax	-66.07	116.94
7	Tax expense
8	Current tax	-12.8	39
9	Deferred tax	-6.88	-8.54
10	Total tax expenses	-19.68	30.46
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	-46.39	86.48
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	-46.39	86.48

Financial Results – Ind-AS
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	9.33	2.36
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-9.33	-2.36

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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
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	-55.72	84.12
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	-1.1	2.06
	Diluted earnings (loss) per share from continuing operations	-1.1	2.06
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	-1.1	2.06
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.1	2.06
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

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		31-03-2020
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1100.85
	Capital work-in-progress	0
	Investment property	0.07
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	0
	Deferred tax assets (net)	0
	Other non-current assets	35.66
	Total non-current assets	1136.58
2	Current assets
	Inventories	1328.35
	Current financial asset
	Current investments	0
	Trade receivables, current	2492.35
	Cash and cash equivalents	4.7
	Bank balance other than cash and cash equivalents	67.06
	Loans, current	0
	Other current financial assets	2.2
	Total current financial assets	2566.31
	Current tax assets (net)	0
	Other current assets	53.25
	Total current assets	3947.91

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		31-03-2020
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	5084.49
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	420
	Other equity	1298.88
	Total equity attributable to owners of parent	1718.88
	Non controlling interest
	Total equity	1718.88
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	23.64
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	23.64
	Provisions, non-current	27.66
	Deferred tax liabilities (net)	114.05
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	165.35
	Current liabilities
	Current financial liabilities
	Borrowings, current	1600.17
	Trade payables, current	1219.11
	Other current financial liabilities	98.79
	Total current financial liabilities	2918.07
	Other current liabilities	231.95
	Provisions, current	11.64
	Current tax liabilities (Net)	38.6
	Deferred government grants, Current	0
	Total current liabilities	3200.26
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	3365.61
	Total equity and liabilites	5084.49
	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		01-01-2020	01-04-2019
Date of end of reporting period		31-03-2020	31-03-2020
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)
1	TOTAL Segement Revenue	1309.8	4715.12
	Total Segment Revenue	1309.8	4715.12
	Less: Inter segment revenue	0	0
	Revenue from operations	1309.8	4715.12
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	TOTAL Segement Revenue	-7.46	278.95
	Total Profit before tax	-7.46	278.95
	i. Finance cost	58.62	162.02
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-66.08	116.93
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	TOTAL Segement Revenue	1309.8	4715.12
	Total Segment Asset	1309.8	4715.12
	Un-allocable Assets	0	0
	Net Segment Asset	1309.8	4715.12
4	Segment Liabilities
	Segment Liabilities
1	TOTAL Segement Revenue	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments