Integrated Filing — IndAS



General information about company
Scrip Code 526576
NSE Symbol TECHIN
MSEI Symbol NOTLISTED
ISIN INE778A01021
Name of company TECHINDIA NIRMAN LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment REAL ESTATE DEVELOPMENT
Start date and time of board meeting 13-Aug-2025   16:00:00
End date and time of board meeting 13-Aug-2025   17:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 0
Other income 0
Total income 0
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 280000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 108000
(f) Other Expenses
1 Selling and Distribution Expenses 0 0
2 Other Expenditure 559000 559000
Total other expenses 559000
Total expenses 947000
3 Total profit before exceptional items and tax -947000
4 Exceptional items 0
5 Total profit before tax -947000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -947000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -947000
17 Other comprehensive income net of taxes -8000
18 Total Comprehensive Income for the period -955000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 143260000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.07
Diluted earnings (loss) per share from continuing operations -0.07
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.07
Diluted earnings (loss) per share from continuing and discontinued operations -0.07
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES TO STANDALONE UNAUDITED RESULTS FOR THE QUARTER & 3 MONTHS ENDED ON 30/06/2025 n n1. The NCLT hes appointed Mr. Vallabh Natayandas Sawana (IP Registration No: 1BBVIPA-001/IP-P 02652/2022-2023/14114) as IRP of the company w.e.f. 02 Jan 2025. These results have been reviewed by hirn. The Statutory Auditors of the Company have expressed a modified opinion on the results n n2. Pursuant to the company being under the CIRP process, the interest payable has not been accounted for in the books of accounts of the company. n n3. On 30 January 2018, Techindia Nirman Limited entered into a Joint Venture Agreement with Cosmos Builders for the development of property located in Thane. On the same date, Cosmos Prime Projects Limited issued an Allotment Letter to Techindia Nirman Limited, confirming the allotment of a shop situated in Andheri. The Resolution Prufessional, in the discharge of duties under the Insolvency and Bankruptcy Code, 2016, is not mandated to and does not express any opinion, assurarnice, or representation regarding the recoverability, realizability, or enforceability of any advances, deposits, or other sums paid in relation to the aforementioned transactions. n n4. The company had entered into a Memorandum of Understanding (MOU) with Nath Bio-technologies Limited, a related company, for the setup of the laboratory and research & development station. The contract value is Rs. 27,50,00,000 against which the company has paid advances aggregating to Rs. 11,74,61,874. The recoverability of these advances is currently under review and assessment as part of the CIRP process. n n5. The company had taken loans for carrying out development and construction activities. However, due to unavoidable circumstances, the project was delayed. The interest paid against the loan is accounted as inventory for this project. n n 6. One shareholder complaint was received regarding the ongoing CIRP proceedings of the company. The matter was examined by Insolvency and Bankruptcy Board of India (IBBI) and the IBBI has closed the complaint, without any directions or further proceedings. n n7. The company is dealing with one major product segment n na. Real Estate Development n n8. Investor Complaints: n na. Received during the quarter-NIL n nb. Pending at the end of quarter-NIL n n9. The figures have been regrouped/rearranged, whorever necessary:



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated 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 null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 8000
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
5 Total Other comprehensive income -8000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 21000000
B Of the total amount outstanding, amount of default as on date 21000000
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 703454000 Honble NCLT, Mumbai had passed order no CP(IB)/787 (MB)/2024 dated 2nd January 2025 and appoints IP. The total Financial Creditors as on 30th june 2025 (excluding interest) were as under: n nAgritech India Ltd Rs. 6435.94 Lacs nGemag Multitrade Private Limited Rs. 189.00 Lacs nJeen Bhavani Metals Private Limited Rs 105.00 Lacs nMaa Pahari Mercantiles Pvt Ltd. Rs. 105.00 Lacs nPaharimata Commodities Pvt Ltd. Rs. 105.00 Lacs