Integrated Filing — IndAS



General information about company

Scrip Code 500777
NSE Symbol TNPETRO
MSEI Symbol NOTLISTED
ISIN INE148A01019
Name of company TAMILNADU PETROPRODUCTS 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 03-11-2025
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 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 Unaudited
Segment Reporting Single segment
Description of single segment PETRO CHEMICALS
Start date and time of board meeting 11-11-2025   15:00:00
End date and time of board meeting 11-11-2025   16:25:00
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
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? Yes
Latest Date on which RPT policy is updated 26-03-2025
Indicate Company website link for updated RPT policy of the Company https://www.tnpetro.com/wp-content/uploads/2021/07/Policy-on-Materiality-of-Related-Party-Transaction.pdf
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
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 Standalone Standalone
1 Income
Revenue from operations 45,734.00 92,035.00
Other income 1,092.00 1,618.00
Total income 46,826.00 93,653.00
2 Expenses
(a) Cost of materials consumed 25,020.00 47,357.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,261.00) (2,749.00)
(d) Employee benefit expense 1,420.00 2,904.00
(e) Finance costs 307.00 410.00
(f) Depreciation, depletion and amortisation expense 620.00 1,242.00
(f) Other Expenses
1 Power and Fuel 8,860.00 17,701.00
2 Referral Charges 6,223.00 11,522.00
3 Other Expenses 3,320.00 6,402.00
Total other expenses 18,403.00 35,625.00
Total expenses 42,509.00 84,789.00
3 Total profit before exceptional items and tax 4,317.00 8,864.00
4 Exceptional items (32.00) (59.00)
5 Total profit before tax 4,285.00 8,805.00
6 Tax expense
7 Current tax 823.00 1,632.00
8 Deferred tax 255.00 644.00
9 Total tax expenses 1,078.00 2,276.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,207.00 6,529.00
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 0.00 0.00
16 Total profit (loss) for period 3,207.00 6,529.00
17 Other comprehensive income net of taxes 23.00 11.00
18 Total Comprehensive Income for the period 3,230.00 6,540.00
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 8,997.00 8,997.00
Face value of equity share capital 10 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 3.56 7.26
Diluted earnings (loss) per share from continuing operations 3.56 7.26
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 3.56 7.26
Diluted earnings (loss) per share from continuing and discontinued operations 3.56 7.26
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 the Unaudited Standalone Financial Results: 1. The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 11th November 2025 and have been subjected to Audit by the Statutory Auditors of the Company. The above results have been prepared in accordance with the Indian Accounting Standards - (Ind AS) as prescribed under Section 133 of the Companies Act 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. 2. Manufacturing of Industrial Intermediate Chemicals is the single operating segment as defined in Ind AS 108- Operating Segments. 3. The lease relating to the land on which one of the manufacturing units of the Company is operating, expired on June 12, 2020, for which a request for renewal has been filed by the Company with Govt. of Tamilnadu. The management is confident of concluding an extended lease for a period normally fixed in this regard and has accordingly accounted for Right of Use Asset (ROUA) and corresponding lease liability based on indicative increase in lease rent as per the previous agreement 4. Exceptional item disclosed in the financial results for the quarter ended 30th September 2025 represents expenditure incurred by the Company related to the ongoing plant restoration activities post disruption caused by the Michaung Cyclone during December 2023.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 26,750.00
Capital work-in-progress 57,006.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 933.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 10,685.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 1,600.00
Total non-current financial assets 12,285.00
Deferred tax assets (net) 0.00
Other non-current assets 6.00
Total non-current assets 96,980.00
2 Current assets
Inventories 14,335.00
Current financial asset
Current investments 0.00
Trade receivables, current 8,117.00
Cash and cash equivalents 3.00
Bank balance other than cash and cash equivalents 23,687.00
Loans, current 0.00
Other current financial assets 397.00
Total current financial assets 32,204.00
Current tax assets (net) 535.00
Other current assets 5,648.00
Total current assets 52,722.00
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 1,49,702.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,997.00
Other equity 79,793.00
Total equity attributable to owners of parent 88,790.00
Non controlling interest
Total equity 88,790.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,786.00
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 1,576.00
Total non-current financial liabilities 15,362.00
Provisions, non-current 4,954.00
Deferred tax liabilities (net) 2,136.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 22,452.00
Current liabilities
Current financial liabilities
Borrowings, current 17,090.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 332.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7,967.00
Total Trade payable 8,299.00
Other current financial liabilities 8,377.00
Total current financial liabilities 33,766.00
Other current liabilities 3,677.00
Provisions, current 1,017.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 38,460.00
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 60,912.00
Total equity and liabilites 1,49,702.00
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 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

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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of Defined Benefit Plan 1500000 -200000
Total Amount of items that will not be reclassified to profit and loss 15.00 (2.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Changes in Fair Valuation of Derivative Instrument 1000000 1600000
Total Amount of items that will be reclassified to profit and loss 10.00 16.00
4 Income tax relating to items that will be reclassified to profit or loss 2.00 3.00
5 Total Other comprehensive income 23.00 11.00



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 8,805.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 409.00
Adjustments for decrease (increase) in inventories (4,053.00)
Adjustments for decrease (increase) in trade receivables, current 612.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (4,152.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (3.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 548.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (527.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,242.00
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 (2,808.00)
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 770.00
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 0.00
Other adjustments to reconcile profit (loss) 11.00
Other adjustments for non-cash items (1.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (9,492.00)
Net cash flows from (used in) operations (687.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,400.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,087.00)
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 435.00
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 1.00
Purchase of property, plant and equipment 12,216.00
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 0.00
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 0.00
Interest received 1,107.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (10,080.00)
Net cash flows from (used in) investing activities (20,753.00)
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 18,833.00
Repayments of borrowings 0.00
Payments of lease liabilities 67.00
Dividends paid 1,080.00
Interest paid 343.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 17,343.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,497.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (5,497.00)
Cash and cash equivalents cash flow statement at beginning of period 5,500.00
Cash and cash equivalents cash flow statement at end of period 3.00





Amount in (Lakhs)

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 Tamilnadu Petroproducts Limited Southern Petrochemical Industries Corporation Limited Entities with joint control or significant influence over entity Sale of goods or services 40.00 Prior approval for the said transaction limit was obtained from Audit Committee 0.00 0.00 0.00
2 Tamilnadu Petroproducts Limited Southern Petrochemical Industries Corporation Limited Entities with joint control or significant influence over entity Purchase of goods or services 50.00 Prior approval for the said transaction limit was obtained from Audit Committee 2.14 1.07 1.27
3 Tamilnadu Petroproducts Limited Manali Petrochemicals limited Associates Sale of goods or services 42,500.00 Combined approval for Purchases and sale of goods and services and other transactions excluding taxes and duties has been obtained from Audit Committee/ Board /Shareholders 289.57 1,049.71 149.82
4 Tamilnadu Petroproducts Limited Manali Petrochemicals limited Associates Purchase of goods or services 42,500.00 Combined approval for Purchases and sale of goods and services and other transactions excluding taxes and duties has been obtained from Audit Committee/ Board /Shareholders 747.29 67.54 0.00
5 Tamilnadu Petroproducts Limited Manali Petrochemicals limited Associates Advance 42,500.00 Combined approval for Purchases and sale of goods and services and other transactions excluding taxes and duties has been obtained from Audit Committee/ Board /Shareholders 0.00 88.80 88.80 Textual Information(1)
6 Tamilnadu Petroproducts Limited AM Foundation Other related party Any other transaction CSR Activities /Others 300.00 Prior approval of the Audit Committee obtained for the said transaction limit 22.29 0.00 0.00
7 Tamilnadu Petroproducts Limited Tuticorin Alkali Chemicals and Fertilizers Ltd Associates Purchase of goods or services 90.00 Prior approval for the said transaction limit was obtained from Audit Committee 0.00 0.00 0.00
8 Tamilnadu Petroproducts Limited Mr. Ashwin Chidambaram Muthiah Director Remuneration Necessary approvals obtained from Committee / Board / Shareholders, as applicable 7.00 0.00 0.00
9 Tamilnadu Petroproducts Limited Tamilnadu Industrial Development Corporation Ltd (TIDCO) Promoter Remuneration Necessary approvals obtained from Committee / Board / Shareholders, as applicable 12.00 0.00 0.00
10 Tamilnadu Petroproducts Limited Mr. C Parthiban Chief Finance Officer Key management personnel of entity Remuneration Necessary approvals obtained from Committee / Board / Shareholders, as applicable 38.01 0.00 0.00
11 Tamilnadu Petroproducts Limited D Senthi Kumar Managing Director Key management personnel of entity Remuneration Necessary approvals obtained from Committee / Board / Shareholders, as applicable 70.01 0.00 0.00
12 Tamilnadu Petroproducts Limited Ms. Sangeetha Sekar, Company Secretary Key management personnel of entity Remuneration Necessary approvals obtained from Committee / Board / Shareholders, as applicable 16.94 0.00 0.00
13 Certus Investment & Trading Limited Certus Investment and Trading (S) Private Limited Subsidiary Loan - 11,986.96 0.00 11,986.96 Textual Information(2)
14 Certus Investment & Trading Limited Certus Investment and Trading (S) Private Limited Subsidiary Interest received - 345.27 0.00 0.00 Textual Information(3)
15 Tamilnadu Petroproducts Limited Mr. Manish Nagpal Director Remuneration Necessary approvals obtained from Committee / Board / Shareholders, as applicable 3.00 0.00 0.00
Total value of transaction during the reporting period 13,540.48



Text Block

Textual Information(1) MPL ETP (Deposit) = 20.05 Lakh MPL 2.74 Acre Land (Deposit) = 68.75 Lakh MPL (Deposit) Total = 88.80 Lakh
Textual Information(2) Loan taken by Certus Investment and Trading (S) private Limited, Subsidiary, during the half year ended 30th Sept 2025 is as follows: Loan Taken in Q1 = USD 1,35,00,000/- Loan Taken in Q2 = NIL Net Impact for the half year ended 30th Sept 2025 = USD 1,35,00,000/- Conversion Rate (USD to INR) = INR 88.7923 PAN not available for the Foreign Subsidiaries.
Textual Information(3) Interest received towards the Loan to Certus Investment and Trading (S) private Limited, Subsidiary, during the half year ended 30th Sept 2025 - USD 3,99,452/- Conversion Rate (USD to INR) = INR 86.4349 PAN not available for the Foreign Subsidiaries.