Integrated Filing — IndAS
General information about company
| Scrip Code |
533326 |
| NSE Symbol |
TEXRAIL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE621L01012 |
| Name of company |
TEXMACO RAIL & ENGINEERING LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
04-11-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second quarter |
| Nature of report standalone or consolidated |
Consolidated |
| 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
11-11-2025 12:00:00 |
| End date and time of board meeting |
11-11-2025 14:40:00 |
| 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 |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,25,809.91 |
2,16,869.89 |
|
Other income |
804.14 |
1,605.75 |
|
Total income |
1,26,614.05 |
2,18,475.64 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,05,018.93 |
1,81,095.31 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(3,011.91) |
(4,932.60) |
| (d) |
Employee benefit expense |
5,034.69 |
9,498.35 |
| (e) |
Finance costs |
3,019.98 |
6,091.97 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,106.90 |
2,193.44 |
| (f) |
Other Expenses |
| 1 |
Power and Fuel |
2,571.32 |
4,842.89 |
| 2 |
Other Expenses |
3,756.28 |
6,833.18 |
|
Total other expenses |
6,327.60 |
11,676.07 |
|
Total expenses |
1,17,496.19 |
2,05,622.54 |
| 3 |
Total profit before exceptional items and tax |
9,117.86 |
12,853.10 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
9,117.86 |
12,853.10 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,876.00 |
2,510.17 |
| 8 |
Deferred tax |
3,213.75 |
3,675.65 |
| 9 |
Total tax expenses |
5,089.75 |
6,185.82 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
1,667.00 |
1,331.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
5,695.11 |
7,998.28 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
697.09 |
1,327.46 |
| 16 |
Total profit (loss) for period |
6,392.20 |
9,325.74 |
| 17 |
Other comprehensive income net of taxes |
234.66 |
231.36 |
| 18 |
Total Comprehensive Income for the period |
6,626.86 |
9,557.10 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
6,463.12 |
9,462.35 |
|
Total profit or loss, attributable to non-controlling interests |
(70.92) |
(136.61) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
6,697.02 |
9,692.95 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(70.16) |
(135.85) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,994.67 |
3,994.67 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
1.62 |
2.37 |
|
Diluted earnings (loss) per share from continuing operations |
1.61 |
2.34 |
| 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 |
1.62 |
2.37 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.61 |
2.34 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
88,208.41 |
|
Capital work-in-progress |
11,896.32 |
|
Investment property |
2,583.05 |
|
Goodwill |
5,630.08 |
|
Other intangible assets |
2,791.19 |
|
Intangible assets under development |
78.64 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
17,138.02 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
4,063.45 |
|
Total non-current financial assets |
21,201.47 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
1,352.13 |
|
Total non-current assets |
1,33,741.29 |
| 2 |
Current assets |
|
|
Inventories |
94,893.44 |
|
Current financial asset |
|
|
Current investments |
10,574.70 |
|
Trade receivables, current |
1,09,056.64 |
|
Cash and cash equivalents |
6,229.29 |
|
Bank balance other than cash and cash equivalents |
11,885.71 |
|
Loans, current |
407.71 |
|
Other current financial assets |
1,509.03 |
|
Total current financial assets |
1,39,663.08 |
|
Current tax assets (net) |
2,638.75 |
|
Other current assets |
1,21,343.80 |
|
Total current assets |
3,58,539.07 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
4,92,280.36 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,994.67 |
|
Other equity |
2,82,423.86 |
|
Total equity attributable to owners of parent |
2,86,418.53 |
|
Non controlling interest |
3,803.24 |
|
Total equity |
2,90,221.77 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
38,408.37 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
1,452.28 |
|
Total non-current financial liabilities |
39,860.65 |
|
Provisions, non-current |
1,133.16 |
|
Deferred tax liabilities (net) |
3,427.87 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
701.08 |
|
Total non-current liabilities |
45,122.76 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
49,944.89 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
488.71 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
65,551.96 |
|
Total Trade payable |
66,040.67 |
|
Other current financial liabilities |
3,790.71 |
|
Total current financial liabilities |
1,19,776.27 |
|
Other current liabilities |
32,759.11 |
|
Provisions, current |
4,400.45 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,56,935.83 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
2,02,058.59 |
|
Total equity and liabilites |
4,92,280.36 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
FREIGHT CAR DIVISION |
93,970.28 |
1,66,865.86 |
| 2 |
INFRA-RAIL & GREEN ENERGY |
11,590.70 |
19,874.84 |
| 3 |
INFRA-ELECTRICAL |
20,248.93 |
30,129.19 |
|
Total Segment Revenue |
1,25,809.91 |
2,16,869.89 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,25,809.91 |
2,16,869.89 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
FREIGHT CAR DIVISION |
8,738.97 |
13,514.26 |
| 2 |
INFRA-RAIL & GREEN ENERGY |
(295.70) |
(479.68) |
| 3 |
INFRA-ELECTRICAL |
2,525.54 |
3,434.91 |
|
Total Profit before tax |
10,968.81 |
16,469.49 |
|
i. Finance cost |
2,336.57 |
4,527.34 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(485.62) |
(910.95) |
|
Profit before tax |
9,117.86 |
12,853.10 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
FREIGHT CAR DIVISION |
3,03,014.81 |
3,03,014.81 |
| 2 |
INFRA-RAIL & GREEN ENERGY |
1,13,312.90 |
1,13,312.90 |
| 3 |
INFRA-ELECTRICAL |
48,239.93 |
48,239.93 |
|
Total Segment Asset |
4,64,567.64 |
4,64,567.64 |
|
Un-allocable Assets |
27,712.72 |
27,712.72 |
|
Net Segment Asset |
4,92,280.36 |
4,92,280.36 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
FREIGHT CAR DIVISION |
1,54,908.67 |
1,54,908.67 |
| 2 |
INFRA-RAIL & GREEN ENERGY |
23,009.43 |
23,009.43 |
| 3 |
INFRA-ELECTRICAL |
27,943.73 |
27,943.73 |
|
Total Segment Liabilities |
2,05,861.83 |
2,05,861.83 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
2,05,861.83 |
2,05,861.83 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
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 |
(234.66) |
(231.36) |
| 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 |
|
|
| 5 |
Total Other comprehensive income |
234.66 |
231.36 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
12,853.10 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
6,091.97 |
|
Adjustments for decrease (increase) in inventories |
(9,697.61) |
|
Adjustments for decrease (increase) in trade receivables, current |
10,034.53 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
3,212.83 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,193.44 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
950.85 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
73.55 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
12,859.56 |
|
Net cash flows from (used in)
operations |
25,712.66 |
|
Dividends received |
(0.48) |
|
Interest paid |
0.00 |
|
Interest received |
(441.22) |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(4,039.15) |
|
Net cash flows from (used in)
operating activities |
21,231.81 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
0.00 |
|
Purchase of property, plant and equipment |
7,547.77 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
1,964.45 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.48 |
|
Interest received |
520.62 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
1,364.00 |
|
Net cash flows from (used in)
investing activities |
(7,627.12) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
2,802.37 |
|
Repayments of borrowings |
6,990.63 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
2,993.89 |
|
Interest paid |
6,095.33 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
80.41 |
|
Net cash flows from (used in)
financing activities |
(13,197.07) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
407.62 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
119.85 |
|
Net increase (decrease) in cash
and cash equivalents |
527.47 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,701.82 |
|
Cash and cash equivalents cash
flow statement at end of period |
6,229.29 |