Integrated Filing — IndAS



General information about company
Scrip Code 530475
NSE Symbol TINNARUBR
MSEI Symbol NOTLISTED
ISIN INE015C01016
Name of company TINNA RUBBER AND INFRASTRUCTURE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Crumb Rubber, Crumb Rubber Modifier, Modified Bitumen & Bitumen Emulsion and allied products
Start date and time of board meeting 23-May-2025   16:30:00
End date and time of board meeting 23-May-2025   19:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? No
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? No
No defaults on loan hence not applicable



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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 1288246000 5049933000
Other income 29317000 44409000
Total income 1317563000 5094342000
2 Expenses
(a) Cost of materials consumed 569992000 2133316000
(b) Purchases of stock-in-trade 213108000 882479000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -18729000 -50423000
(d) Employee benefit expense 124642000 489231000
(e) Finance costs 24583000 108061000
(f) Depreciation, depletion and amortisation expense 23995000 81627000
(f) Other Expenses
1 Other Expenses 229628000 870709000
Total other expenses 229628000 870709000
Total expenses 1167219000 4515000000
3 Total profit before exceptional items and tax 150344000 579342000
4 Exceptional items -12000000 -12000000
5 Total profit before tax 138344000 567342000
6 Tax expense
7 Current tax 26740000 128346000
8 Deferred tax 7347000 16210000
9 Total tax expenses 34087000 144556000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 104257000 422786000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 104257000 422786000
17 Other comprehensive income net of taxes 36251000 36251000
18 Total Comprehensive Income for the period 140508000 459037000
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 171295000 171295000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.09 24.68
Diluted earnings (loss) per share from continuing operations 6.08 24.65
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 6.09 24.68
Diluted earnings (loss) per share from continuing and discontinued operations 6.08 24.65
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1659528000
Capital work-in-progress 103294000
Investment property 53039000
Goodwill 0
Other intangible assets 1099000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 432612000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 27898000
Total non-current financial assets 460510000
Deferred tax assets (net) 0
Other non-current assets 38530000
Total non-current assets 2316000000
2 Current assets
Inventories 605808000
Current financial asset
Current investments 56009000
Trade receivables, current 398102000
Cash and cash equivalents 20371000
Bank balance other than cash and cash equivalents 17348000
Loans, current 3081000
Other current financial assets 27045000
Total current financial assets 521956000
Current tax assets (net) 0
Other current assets 302162000
Total current assets 1429926000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3745926000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 171295000
Other equity 1549399000
Total equity attributable to owners of parent 1720694000
Non controlling interest
Total equity 1720694000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 655347000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 655347000
Provisions, non-current 39169000
Deferred tax liabilities (net) 59078000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 753594000
Current liabilities
Current financial liabilities
Borrowings, current 680176000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 38713000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 411157000
Total Trade payable 449870000
Other current financial liabilities 65248000
Total current financial liabilities 1195294000
Other current liabilities 36313000
Provisions, current 15189000
Current tax liabilities (Net) 24842000
Deferred government grants, Current
Total current liabilities 1271638000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 2025232000
Total equity and liabilites 3745926000
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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
1 Re-measurement gains/(losses) on defined benefits plans 1352000 1352000
2 Changes in Fair Value of equity instrument through other comprehensive income 40047000 40047000
Total Amount of items that will not be reclassified to profit and loss 41399000 41399000
2 Income tax relating to items that will not be reclassified to profit or loss 5148000 5148000
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 36251000 36251000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 567342000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 108061000
Adjustments for decrease (increase) in inventories -188360000
Adjustments for decrease (increase) in trade receivables, current -94230000
Adjustments for decrease (increase) in trade receivables, non-current -17846000
Adjustments for decrease (increase) in other current assets -157142000
Adjustments for decrease (increase) in other non-current assets 97436000
Adjustments for other financial assets, non-current 27512000
Adjustments for other financial assets, current 4504000
Adjustments for other bank balances 14173000
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 81627000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 7837000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -829000
Adjustments for dividend income 0
Adjustments for interest income -3013000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 14804000
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) -28193000
Other adjustments for non-cash items 12000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -115633000
Net cash flows from (used in) operations 451709000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 127551000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 324158000
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 770000
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 -4238000
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 654591000
Proceeds from sales of investment property -18691000
Purchase of investment property 11694000
Proceeds from sales of intangible assets 0
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 -136000
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 -2120000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 48830000
Net cash flows from (used in) investing activities -641870000
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 268911000
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 309845000
Repayments of borrowings -89982000
Payments of lease liabilities 0
Dividends paid -34259000
Interest paid -119212000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 50916000
Net cash flows from (used in) financing activities 335303000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 17591000
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 17591000
Cash and cash equivalents cash flow statement at beginning of period 2782000
Cash and cash equivalents cash flow statement at end of period 20373000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S. S. KOTHARI MEHTA & CO. LLP Yes 31-Aug-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Tinna Rubber And Infrastructure Limited Bee Gee Ess Farms and properties pvt ltd Entities with joint control or significant influence over entity Loan NA 21500000 0 21656000
2 Tinna Rubber And Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity or parent Loan NA 171500000 92626000 26395000
3 Tinna Rubber And Infrastructure Limited Mr. Gaurav Sekhri Key management personnel of entity or parent Loan NA 2000000 44534000 75000
4 Tinna Rubber And Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity Any other transaction repayment of loan NA 237550000 0 0
5 Tinna Rubber And Infrastructure Limited Mr. Gaurav Sekhri Key management personnel of entity Any other transaction repayment of loan NA 46500000 0 0
6 Tinna Rubber And Infrastructure Limited Bee Gee Ess Farms and properties pvt ltd Entities with joint control or significant influence over entity Interest paid NA 633000 0 0
7 Tinna Rubber And Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity or parent Interest paid NA 5856000 0 0
8 Tinna Rubber And Infrastructure Limited Mr. Gaurav Sekhri Key management personnel of entity Interest paid NA 2118000 0 0
9 Tinna Rubber And Infrastructure Limited TP Buildtech Private Limited Associate Company Any other transaction rent received NA 68000 68000 0
10 Tinna Rubber And Infrastructure Limited B.G.K. Shipping LLP Entities with joint control or significant influence over entity Any other transaction reimbursement of expense NA 1084000 0 0
11 Tinna Rubber And Infrastructure Limited Global Recycle LLC Subsidiary Company Any other transaction reimbursement of expense NA 696000 0 0
12 Tinna Rubber And Infrastructure Limited Tinna Rubber BV Subsidiary Company Any other transaction reimbursement of expense NA 53000 330000 0
13 Tinna Rubber And Infrastructure Limited TP Buildtech Private Limited Associate Company Any other transaction reimbursement of expense NA 409000 0 0
14 Tinna Rubber And Infrastructure Limited Tinna Tradefin Limited Entities with joint control or significant influence over entity Any other transaction reimbursement of expense NA 670000 0 0
15 Tinna Rubber And Infrastructure Limited Tinna Trade Limited Entities with joint control or significant influence over entity Any other transaction reimbursement of expense NA 917000 0 0
16 Tinna Rubber And Infrastructure Limited Mr. Gautam Sekhri Relative of Key management personnel of entity or parent Any other transaction loan given NA 350000 0 0
17 Tinna Rubber And Infrastructure Limited Mr. Gautam Sekhri Relative of Key management personnel of entity or parent Any other transaction repayment of loan given NA 250000 0 0
18 Tinna Rubber And Infrastructure Limited B.G.K. Shipping LLP Entities with joint control or significant influence over entity Any other transaction services received NA 25624000 0 0
19 Tinna Rubber And Infrastructure Limited Global Recycle LLC Subsidiary Company Sale of goods or services NA 6561000 0 0
20 Tinna Rubber And Infrastructure Limited Mbodla Investments (Pty) Ltd Associate Company Sale of goods or services NA 5963000 0 0
21 Tinna Rubber And Infrastructure Limited Global Recycle LLC Subsidiary Company Purchase of goods or services NA 129544000 0 0
22 Tinna Rubber And Infrastructure Limited Global Recycle LLC Subsidiary Company Any other transaction purchase of good in transit NA 13860000 0 0
23 Tinna Rubber And Infrastructure Limited B.G.K. Shipping LLP Entities with joint control or significant influence over entity Purchase of goods or services NA 4338000 0 0
24 Tinna Rubber And Infrastructure Limited Chinmin Developers Private Limited Entities with joint control or significant influence over entity Any other transaction rent paid NA 450000 0 0
25 Tinna Rubber And Infrastructure Limited Mbodla Investments (Pty) Ltd Associate Company Investment NA 11694000 0 0
26 Tinna Rubber And Infrastructure Limited Mr. Bhupinder Kumar Sekhri Key management personnel of entity or parent Remuneration NA 21000000 2038000 0
27 Tinna Rubber And Infrastructure Limited Mr. Ravindra Chhabra Key management personnel of entity Remuneration NA 2080000 256000 0
28 Tinna Rubber And Infrastructure Limited Mr. Sanjay Rawat Key management personnel of entity Remuneration NA 869000 140000 0
29 Tinna Rubber And Infrastructure Limited Mr. Subodh Sharma Key management personnel of entity or parent Remuneration NA 2226000 260000 0
30 Tinna Rubber And Infrastructure Limited Mr. Gaurav Sekhri Key management personnel of entity Remuneration NA 14000000 1404000 0
31 Tinna Rubber And Infrastructure Limited Mrs. Shobha Sekhri Promoters Remuneration NA 2700000 221000 0
32 Tinna Rubber And Infrastructure Limited Mr. Gautam Sekhri Relative of Key management personnel of entity Remuneration NA 1500000 190000 0
33 Tinna Rubber And Infrastructure Limited Mrs. Neerja Sharma Relative of Key management personnel of entity Remuneration NA 1025000 135000 0
34 Tinna Rubber And Infrastructure Limited Mr. Sanjay Kumar Jain Independent Director Any other transaction sitting fees NA 80000 200000 0
35 Tinna Rubber And Infrastructure Limited Mr. Vaibhav Dange Independent Director Any other transaction sitting fees NA 80000 80000 0
36 Tinna Rubber And Infrastructure Limited Mrs. Bharati Chaturvedi Independent Director Any other transaction sitting fees NA 40000 160000 0
37 Tinna Rubber And Infrastructure Limited Mr. Krishna Prapoorna Biligiri Independent Director Any other transaction sitting fees NA 40000 40000 0
38 Tinna Rubber And Infrastructure Limited Tinna Trade Limited Entities with joint control or significant influence over entity Any other transaction advance NA 18000000 0 0
39 Tinna Rubber And Infrastructure Limited Tinna Trade Limited Entities with joint control or significant influence over entity Any other transaction refund of advance NA 18000000 0 0
Total value of transaction during the reporting period 771828000