Integrated Filing — IndAS



General information about company

Scrip Code 533164
NSE Symbol TEXMOPIPES
MSEI Symbol NOTLISTED
ISIN INE141K01013
Name of company Texmo Pipes and Products 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 Single segment
Description of single segment The Company is primarily engaged in business of plastic products which constitute a single reportable segment in accordance with IND AS 108 Segment reporting.
Start date and time of board meeting 13-11-2025   16:00:00
End date and time of board meeting 13-11-2025   18:20:00
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 6,305.26 16,827.46
Other income 77.37 160.81
Total income 6,382.63 16,988.27
2 Expenses
(a) Cost of materials consumed 4,829.73 12,131.81
(b) Purchases of stock-in-trade 357.25 517.67
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,332.48) (1,629.88)
(d) Employee benefit expense 721.29 1,467.11
(e) Finance costs 129.53 243.67
(f) Depreciation, depletion and amortisation expense 264.62 525.43
(f) Other Expenses
1 Other Expenses 1,111.51 2,891.47
Total other expenses 1,111.51 2,891.47
Total expenses 6,081.45 16,147.28
3 Total profit before exceptional items and tax 301.18 840.99
4 Exceptional items 0.00 0.00
5 Total profit before tax 301.18 840.99
6 Tax expense
7 Current tax 66.97 201.00
8 Deferred tax 21.80 (91.58)
9 Total tax expenses 88.77 109.42
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 212.41 731.57
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 20.85 13.19
16 Total profit (loss) for period 233.26 744.76
17 Other comprehensive income net of taxes 5.94 9.64
18 Total Comprehensive Income for the period 239.20 754.40
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 2,919.50 2,919.50
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 0.73 2.51
Diluted earnings (loss) per share from continuing operations 0.73 2.51
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 0.73 2.51
Diluted earnings (loss) per share from continuing and discontinued operations 0.73 2.51
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) 1. The above consolidated financial results for the Quarter and Half Year ended on 30th September, 2025 have been reviewed by the Audit Committee and taken on record by the Board of Directors of Texmo Pipes and Products Limited (the Company) in its meeting held on 13th November, 2025. 2. The Statutory Auditors of the Company have carried out a Limited Review of the consolidated financial results for the Quarter and Half Year ended on 30th September, 2025 pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Management has exercised necessary due diligence to ensure that such financial results provide a true & fair view of the affairs of the Company. 3. The Financial Results are prepared in accordance with Indian Accounting Standards ('Ind AS') notified under section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 4. The Company is primarily engaged in business of plastic products which constitute a single reportable segment in accordance with IND AS 108 Segment reporting. 5. The previous period figures have been regrouped/reclassified wherever necessary to make them comparable with the current periods' figures



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 14,243.79
Capital work-in-progress 17.85
Investment property 38.44
Goodwill 4.57
Other intangible assets 6.85
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 0.05
Trade receivables, non-current 66.19
Loans, non-current 260.87
Other non-current financial assets 1,207.32
Total non-current financial assets 1,534.43
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 15,845.93
2 Current assets
Inventories 7,922.54
Current financial asset
Current investments 0.00
Trade receivables, current 7,449.80
Cash and cash equivalents 256.69
Bank balance other than cash and cash equivalents 362.25
Loans, current 0.00
Other current financial assets 4,044.12
Total current financial assets 12,112.86
Current tax assets (net) 0.00
Other current assets 0.00
Total current assets 20,035.40
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 35,881.33
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,919.50
Other equity 19,451.57
Total equity attributable to owners of parent 22,371.07
Non controlling interest (144.32)
Total equity 22,226.75
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,920.26
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 0.00
Total non-current financial liabilities 2,920.26
Provisions, non-current 0.00
Deferred tax liabilities (net) 837.11
Deferred government grants, Non-current 0.00
Other non-current liabilities 743.51
Total non-current liabilities 4,500.88
Current liabilities
Current financial liabilities
Borrowings, current 3,456.11
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 976.96
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,438.44
Total Trade payable 3,415.40
Other current financial liabilities 0.00
Total current financial liabilities 6,871.51
Other current liabilities 1,701.87
Provisions, current 462.34
Current tax liabilities (Net) 117.98
Deferred government grants, Current 0.00
Total current liabilities 9,153.70
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 13,654.58
Total equity and liabilites 35,881.33
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1. The above results have been reviewed by the Audit Committee and taken on record by the Board of Directors in its meeting held on 13th November, 2025. 2. The Statutory Auditors of the Company have carried out a Limited Review of the Result for the Quarter and Half Year ended on 30th September, 2025. The Management has exercised necessary due diligence to ensure that such financial results provide a true & fair view of the affairs of the Company. 3. The Financial Results are prepared in accordance with Indian Accounting Standards ('Ind AS') notified under section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 4. The Company is primarily engaged in business of plastic products which constitute a single reportable segment in accordance with IND AS 108 Segment reporting. 5. The previous period figures have been regrouped/reclassified wherever necessary to make them comparable with the current periods' figures.



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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plans 498000 996000
2 Income tax effect on the above -125000 -251000
Total Amount of items that will not be reclassified to profit and loss 3.73 7.45
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 Exchange Difference on Translation of foreign operations 221000 219000
Total Amount of items that will be reclassified to profit and loss 2.21 2.19
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 5.94 9.64



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 840.99
Adjustments for reconcile profit (loss)
Adjustments for finance costs 196.84
Adjustments for decrease (increase) in inventories (2,427.73)
Adjustments for decrease (increase) in trade receivables, current 818.12
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (502.43)
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 241.40
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (110.46)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (888.36)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 525.43
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 101.14
Adjustments for provisions, non-current (273.05)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 46.84
Adjustments for unrealised foreign exchange losses gains 9.96
Adjustments for dividend income 0.00
Adjustments for interest income 147.47
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) 2.18
Other adjustments for non-cash items 13.17
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,394.42)
Net cash flows from (used in) operations (1,553.43)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 204.33
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (1,757.76)
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 539.66
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 179.95
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 147.47
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (212.24)
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 113.88
Repayments of borrowings (22.81)
Payments of lease liabilities 163.80
Dividends paid 0.00
Interest paid 196.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (223.95)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,193.95)
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 (2,193.95)
Cash and cash equivalents cash flow statement at beginning of period 2,450.64
Cash and cash equivalents cash flow statement at end of period 256.69