Integrated Filing — IndAS



General information about company

Scrip Code 543413
NSE Symbol TEGA
MSEI Symbol NOTLISTED
ISIN INE011K01018
Name of company TEGA INDUSTRIES 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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
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 13-11-2025   13:45:00
End date and time of board meeting 13-11-2025   15:10:00
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 40,535.40 76,144.60
Other income 1,573.20 3,126.30
Total income 42,108.60 79,270.90
2 Expenses
(a) Cost of materials consumed 15,405.80 29,316.10
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,331.00 2,019.60
(d) Employee benefit expense 7,001.00 13,299.30
(e) Finance costs 577.80 1,195.70
(f) Depreciation, depletion and amortisation expense 2,284.00 4,592.60
(f) Other Expenses
1 Other Expenses 9,877.20 19,029.40
Total other expenses 9,877.20 19,029.40
Total expenses 36,476.80 69,452.70
3 Total profit before exceptional items and tax 5,631.80 9,818.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,631.80 9,818.20
6 Tax expense
7 Current tax 2,722.70 4,056.90
8 Deferred tax (1,343.40) (1,890.20)
9 Total tax expenses 1,379.30 2,166.70
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 4,252.50 7,651.50
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 241.40 375.90
16 Total profit (loss) for period 4,493.90 8,027.40
17 Other comprehensive income net of taxes 1,176.80 1,054.60
18 Total Comprehensive Income for the period 5,670.70 9,082.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,493.90 8,027.40
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,670.70 9,082.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 6,653.50 6,653.50
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 6.75 12.06
Diluted earnings (loss) per share from continuing operations 6.75 12.06
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 6.75 12.06
Diluted earnings (loss) per share from continuing and discontinued operations 6.75 12.06
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 Consolidated Financial Results 1.The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 13th November 2025. The Statutory Auditors have issued an unmodified report on the above results. 2.These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 3.On a review of all the relevant aspects including, in particular, the system of internal financial reporting to the Executive Committee, which is the Chief Operating Decision Maker (CODM) and considering the economic characteristics of the operations, the Group is of the view that it operates in two manufacturing segments Consumables and Equipments used for the global mineral beneficiation, mining and bulk solids handling industry and are considered operating segments as per Ind AS 108 - Segment Reporting. Equipment business represents the operations of a Subsidiary Company - Tega McNally Minerals Limited. Mehul Mohanka Managing Director and Group CEO Place : Kolkata, India Date : 13 November 2025



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 55,420.30
Capital work-in-progress 5,535.50
Investment property 400.70
Goodwill 6,669.00
Other intangible assets 716.00
Intangible assets under development 258.40
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 2,588.20
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 527.50
Total non-current financial assets 527.50
Deferred tax assets (net) 5,679.80
Other non-current assets 2,470.50
Total non-current assets 80,265.90
2 Current assets
Inventories 39,572.00
Current financial asset
Current investments 29,160.90
Trade receivables, current 44,777.30
Cash and cash equivalents 11,391.30
Bank balance other than cash and cash equivalents 686.10
Loans, current 5.40
Other current financial assets 673.00
Total current financial assets 86,694.00
Current tax assets (net) 569.10
Other current assets 7,886.70
Total current assets 1,34,721.80
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 2,14,987.70
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,653.50
Other equity 1,40,911.60
Total equity attributable to owners of parent 1,47,565.10
Non controlling interest 0.00
Total equity 1,47,565.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8,441.50
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 5,299.70
Total non-current financial liabilities 13,741.20
Provisions, non-current 0.50
Deferred tax liabilities (net) 595.20
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 14,336.90
Current liabilities
Current financial liabilities
Borrowings, current 14,500.30
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,064.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 18,085.30
Total Trade payable 19,149.60
Other current financial liabilities 5,078.00
Total current financial liabilities 38,727.90
Other current liabilities 9,659.80
Provisions, current 2,856.00
Current tax liabilities (Net) 1,842.00
Deferred government grants, Current 0.00
Total current liabilities 53,085.70
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 67,422.60
Total equity and liabilites 2,14,987.70
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 Consumables 33,885.90 63,288.20
2 Equipments 7,071.40 13,503.20
Total Segment Revenue 40,957.30 76,791.40
Less: Inter segment revenue 421.90 646.80
Revenue from operations 40,535.40 76,144.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Consumables 5,587.60 10,579.40
2 Equipments 1,337.90 1,909.60
Total Profit before tax 6,925.50 12,489.00
i. Finance cost 577.80 1,195.70
ii. Other Unallocable Expenditure net off Unallocable income 474.50 1,099.20
Profit before tax 5,873.20 10,194.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Consumables 1,43,967.40 1,43,967.40
2 Equipments 33,715.30 33,715.30
Total Segment Asset 1,77,682.70 1,77,682.70
Un-allocable Assets 37,305.00 37,305.00
Net Segment Asset 2,14,987.70 2,14,987.70
4 Segment Liabilities
Segment Liabilities
1 Consumables 50,372.00 50,372.00
2 Equipments 15,574.80 15,574.80
Total Segment Liabilities 65,946.80 65,946.80
Un-allocable Liabilities 1,475.80 1,475.80
Net Segment Liabilities 67,422.60 67,422.60
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
1 Remeasurement gains/ (loss) on post employment defined benefit plans -3840000 -7680000
2 Share of other comprehensive income of joint venture accounted using the equity method -30000 -60000
Total Amount of items that will not be reclassified to profit and loss (38.70) (77.40)
2 Income tax relating to items that will not be reclassified to profit or loss (18.80) (19.80)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 119670000 111220000
2 Fair Value changes of Cash flow hedges 0 0
Total Amount of items that will be reclassified to profit and loss 1,196.70 1,112.20
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 1,176.80 1,054.60



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 9,818.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,195.70
Adjustments for decrease (increase) in inventories 950.20
Adjustments for decrease (increase) in trade receivables, current 6,934.50
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,318.00)
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 (5,088.80)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 3,029.60
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,592.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 849.40
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 (44.70)
Adjustments for dividend income 0.00
Adjustments for interest income 255.40
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 150.00
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) 0.00
Other adjustments for non-cash items (20.50)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 10,974.60
Net cash flows from (used in) operations 20,792.80
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,404.60
Other inflows (outflows) of cash 6.30
Net cash flows from (used in) operating activities 15,394.50
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 35.00
Purchase of property, plant and equipment 4,898.10
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 211.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (4,233.60)
Net cash flows from (used in) investing activities (8,884.90)
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 0.00
Repayments of borrowings 3,747.10
Payments of lease liabilities 1,126.30
Dividends paid 1,330.70
Interest paid 1,094.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 74.20
Net cash flows from (used in) financing activities (7,224.10)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (714.50)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 676.30
Net increase (decrease) in cash and cash equivalents (38.20)
Cash and cash equivalents cash flow statement at beginning of period 11,429.50
Cash and cash equivalents cash flow statement at end of period 11,391.30